HomeMy WebLinkAboutAgenda Council Agenda 040104City of Palm Beach Gardens
Council Agenda
April 1, 2004
Council Chambers
10500 N. Military Trail
Palm Beach Gardens, FL 33410
Council Member _______
Mayor ________
Council Member ______
Vice Mayor _______
Council Member _______
CITY OF PALM BEACH GARDENS
CITY COUNCIL REGULAR MEETING
April 1, 2004
7:00 P.M.
I. PLEDGE OF ALLEGIANCE
II. ROLL CALL
III. ELECTION:
a. (Page 5) Resolution 79, 2004 – Declaring the results of the City’s Municipal
Runoff Election held March 23, 2004. A Resolution of the City Council of the
City of Palm Beach Gardens, Florida, declaring the results of the Municipal
Runoff Election held on March 23, 2004; and providing an effective date.
b. (Page 14) Administer Oath of Office.
REORGANIZATION:
1. Appointment of a Temporary Chairman to appoint Mayor.
2. Appointment of Mayor.
3. Appointment of Vice Mayor.
4. Appointment of a Chairman Pro-Tempore.
5. (Page 15) Resolution 74, 2004 - Appointment of Mayor, Vice Mayor and
Mayor Pro-Tempore. A Resolution of the City Council of the City of Palm
Beach Gardens, Florida appointing the Mayor, Vice Mayor and Mayor
Pro-Tempore for the City; and providing an effective date.
6. Appointment of Council Liaisons to Internal, External and Special Project
Advisory Boards/Committees and Organizations.
IV. ADDITIONS, DELETIONS, MODIFICATIONS:
V. ANNOUNCEMENTS / PRESENTATIONS:
a. (Page 19) Annual Audit Report
b. (Page 156) Quarterly Financial Report
VI. ITEMS OF RESIDENT INTEREST:
VII. CITY MANAGER REPORT:
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 212) Consideration of approving Minutes from the March 4, 2004 Regular
City Council Meeting.
b. (Page 216) Resolution 21, 2004 – Appointment of Regular and Alternate P&Z
Commission Members. A Resolution of the City Council of the City of Palm
Beach Gardens, Florida, providing for the appointment of Mr. Michael Panczak as
regular member and Mr. Charles Bender as alternate member to the Planning and
Zoning Commission of the City of Palm Beach Gardens for a term expiring on
January 18, 2005; providing for an effective date.
c. (Page 230) Resolution 77, 2004 – Continue Agreement with Enterprise Fleet
Services to lease unmarked vehicle for the Police Department. A Resolution of
the City Council of the City of Palm Beach Gardens, Florida approving the
renewal of the Master Lease Agreement between the City of Palm Beach Gardens
and Enterprise Fleet Services for the leasing of unmarked police vehicles; and
providing an effective date.
d. (Page 241) Resolution 82, 2004 - Contract to the Gordian Group for Building
Modifications to Riverside. A Resolution of the City Council of the City of Palm
Beach Gardens, Florida awarding a piggyback contract for building modifications
to the existing Riverside Community Center to the Gordian Group; and providing
an effective date.
e. (Page 272) Resolution 86, 2004 – Banyan Place Plat. A Resolution of the City
Council of the City of Palm Beach Gardens, Florida approving the Banyan Place
Plat; and providing an effective date.
f. (Page 279) Proclamation – Fair Housing Month
X. PUBLIC HEARINGS:
QUASI
NON-QUASI
XI. RESOLUTIONS:
a. (Page 280) Resolution 99, 2004 - Opposing Senate Bill 1712 and House Bill
1161. A Resolution of the City Council of the City of Palm Beach Gardens,
Florida opposing Senate Bill 1712 and House Bill 1161; and providing an
effective date.
XII. ORDINANCES: (For Consideration on First Reading)
XIII. ITEMS FOR COUNCIL ACTION/DISCUSSION:
XIV. CITY ATTORNEY REPORT:
XV. ADJOURNMENT
In accordance with the Americans with Disabilities Act and Florida Statute 286.26, persons
with disabilities needing special accommodations to participate in this proceeding should
contact the City Clerk’s Department, no later than 5 days prior to the proceeding at telephone
number (561) 799-4120 for assistance; if hearing impaired, telephone the Florida Relay
Service Numbers (800) 955-8771 (TDD) or (800) 955-8770 (VOICE), for assistance. If a
person decides to appeal any decision made by the Council, with respect to any matter
considered at such meeting or hearing, they will need a record of the proceedings, and for
such purpose, they may need to ensure that a verbatim record of the proceedings is made,
which record includes the testimony and evidence upon which the appeal is to be based.
NOTE:
All presentation materials must be received by
the City Clerk prior to the presentation to the Council.
CITY OF PALM BEACH GARDENS CITY COUNCIL
Agenda Cover Memorandum
'
Date Prepared: March 24,2004
Meeting Date: April 1,2004
Resolution: 79,2004
Subject/Agenda Item:
Declare the results of the Municipal Runoff Election held on March 23,2004.
[ X ] Recommendation to APPROVE
I ] Recommendation to DENY
Reviewed by:
Submitted by:
Patric-der, City Clerk
4L$k& Department Director
City K4ana&r
Originating Dept.:
City Clerk
Advertised:
Date:
Paper:
[ ] Not Required
Af5ected parties
wotified
[ ] Not required
Costs: $ NIA
(Total)
$- Current FY
Funding Source:
[ ]Operating
[ ]Other
Budget Acct.#:
Council Action:
[ ]Approved
[ ]Approved wl
conditions
[ ] Denied
[ ] Continued to:
Attachments:
Certified Results
Date Prepared: March 24,2004
Meeting Date: April 1,2004
Resolution: 79, 2004
0 BACKGROUND:
The Supervisor of Elections was appointed as an additional member of the canvassing
board and has provided the certified copy of the results to the runoff election held on
Tuesday, March 23,2004.
0 STAFF RECOMMENDATION:
Approval of Resolution 79,2004
Date Prepared: March 24, 2004
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RESOLUTION 79,2004
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF PALM
BEACH GARDENS, FLORIDA, DECLARING THE RESULTS OF THE
MUNICIPAL RUNOFF ELECTION HELD ON MARCH 23,2004; AND
PROVIDING AN EFFECTIVE DATE.
WHEREAS, on the 23rd day of March, 2004, the Election Clerks and Inspectors
subscribed their oaths and performed their duties in said Municipal Runoff Election in
accordance with the law; and
WHEREAS, the City’s Canvassing Board certified the results of said Municipal
Runoff Election as follows:
TOTAL REGISTERED VOTERS 26,343
TOTALRECORDEDANDABSENTEEBALLOTSCAST 3,849
FOR CITY COU NCI L, GROUP 4, (Three-Y ear Term)
DAVID J. LEVY
CARL M. SABATELLO
2,864
985
WHEREAS, the City’s Canvassing Board has duly canvassed the returns of the
described election and has certified the foregoing as true and correct tabulations of the
total recorded and absentee votes cast (a copy of which certification is attached as Exhibit
A); and
WHEREAS, the City Council wishes to formally adopt and declare the voting results
for the Municipal Runoff Election; and
WHEREAS, the City Council has deemed approval of this Resolution to be in the
best interest of the citizens and residents of the City of Palm Beach Gardens
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 following candidate is hereby declared to be elected to the office
as follows:
CITY COUNCIL, GROUP 4 DAVID J. LEVY
Date Prepared: March 24, 2004
Resolution 79,2004
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SECTION 3. This Resolution shall become effective immediately upon adoption.
PASSED AND ADOPTED this day of ,2004.
CITY OF PALM BEACH GARDENS, FLORIDA
ATTEST:
BY:
Mayor
BY:
Patricia Snider, City Clerk
APPROVED AS TO FORM AND
LEGAL SUFFICIENCY
BY:
Christine P. Tatum, City Attorney
VOTE:
MAYOR
VICE MAYOR
COUNCILMEMBER
COUNCILMEMBER
COUNCILMEMBER
AYE NAY ABSENT
\\pbgsfile\Attorney2attorney_share\RESOLUTIONS\declaring results of 2004 runoff election - reso 79 2004.doc
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Date Prepared: March 24,2004
Resolution 79, 2004
EXHIBIT A
I SUPERVISOR OF ELECTIONS 3bl b3b bdt3 C r. Wl WR-24-2804 16:52
c
Palm Beach County 03-24-04 po$:i4 IN
240 SOUTH MILITARY TIAIL
VVEST PALM BEACH. FL 33415
POST OFFICE BOX 22309 ibvvEst’ PALM BEACH. FL 33416
THERESA LePORE
Supervisor of Elections
March 24,2004
TELEPHONE: [SI 1 656-62m
FAX NUMBER: 1561 1 656-6287
VVEBSE: www.pbcelections.org
FAXED TO: 561-7994124
Patricia Snider, City Clerk
PALM BEACH GARDENS CITY HALL
10500 North Military Trail
Palm Beach Gardens, FL 33410
Dear Patty:
Attached please find the OFFICIAL CERTIFICATION of the Election
Results from your March 23, 2004 Municipal Run-Off Election.
I understand that you will be picking up the original at our West Palm
Beach Office tomorrow.
If you have any questions, please let me know.
Sincerely,
TheresatePore
Supervisor of Elections
Palm Beach County, Florida
/tal
attachments (2)
SUPERVISOR OF ELECllUNS 3bl mt, Wuf r.wc MQR-24-2804 16:52 r'
Preccncts
01042
PreCHlCtS
01044
Pcecincts
01046
Pceclmts
01043
Preancts , 01050
I 01114
Precincts
Precincts
01116
PrettnUs
'r
OFFICIAL RESULTS
CrrY OF PALM t3€ACH GAROENS
RUNaFF ELECTlON - MARCH 23,2004
COUNCIL-GROUP 4 - PALM BEACH GARSS
Regislered Turnout Percen! 1 2 I
o, 3o . .. . . - .. .
Prekiricts
01132
Plecinas
01134
Precincts
01 142
Precincts
01 156
Precincts
Merch 23,2004 938 PM
1,371 220 16.05% 151 66
221) 16.05% is1 66
2 a 0.00% 0 0
0 0.00% 0 0
255 23 9.02% 20 3
23 9.02% 20 3
433 35 8.08% 21 14
35 &OBI 21 14
52 a 0.w~ 0 0
0 0.00% 0 0
2,290 310 1334% 210 100
310 13.54% 210 100
7,317 213 76.17% 138 75
213 16.17% 138 75
7,004 127 13.05% 66 54
121 12.05% 66 54
1.811 219 12.07% 134 84
219 12.07% 134 Bo
1,988 SO1 25.20%
501 25.20%
1,772 272 15.35%
272 15.35%
1,750 170 9.71%
170 9.71%
644 62 9.63%
62 9.63%
444
444
235
235
115
115
48
4a
STATE OF FLORIDA
CWNM OF PALM BEACH
55
55
36
36 I, THERESA LePoRE, SUPERVlSOR
55 OF ELECTIONS, HEREBY CERTIFY
THAT THIS IS A TRUE AND CORRECT
13 COPY OF THE RECORDS ON FILE IN
13 THIS OFFICE.
95 t 106 71.75% 72 '' WITNESS MY HAND AND SEAL, THIS
106 11.15% 72 34
846 183 21.63% $02 81
183 21.637~ 102 61
24m DAY OF MARCH, 20 04. -
352 26 7.39% 1s
26 7.39% 19
1.847 227 12.19% 990 35
227 12.29% 190 33 I. -. . ,. .' * .. .. . .. .. . : .. .. , ,. .. . .' ... - 26
134 wa4: io8 26 , . .. 2.081 134 6.44% loa
I
/ . OFFICIAL RESULTS
CITY OF PALM BEACH GARDENS
RUN-OFF ELECTON - MARCH 23,2004
COUNCIL-GROUP 4. PALM BEACH GARDENS
01162
Precincts
01204
Precincts
provi&iof&il
provisional
Absentee
Absentee
Voting Machine
Absentee Walk-In
1
1.901 266 13.99% . 209
s 3.98% 4
5 3.18% 4
0 .) 0.00% 0
1 0.00% 0
0 351 0.00% 220
351 0.00% 220
0 0 o.Oby0 0
0 0.00% 0
Regislered Turnout Percent
266. 13.99% 209
157
26,578 ' 3,866 14.55% 2.8-
2
56
56
1
1
1
1
130
130
0
0
986
Candidates
1 DavidJ.LEVY
2 Carl M. WEATELLO
STATE OF FLORIDA
COUNJN OF PALM BEACH
PORE, SUPERVISOR OF ELECTDNS, HEREBY CERTIFY THAT
E AND CORRECT COPY OF THE RECORDS ON FILE IN THIS
'&D AND SEAL, THIS 24m DAY OF MARCH ,20 04 .
,.
.. '*I ..
.. . ,. .... " ,
. , , , . ... ,
.. .
BY:
. .I THERESA LePORE, SUPERVISOR OF ELECTIONS
PALM BEACH COUNM, FLORIDA ..
'_ '. *.
SUPERVISOR Ut- tLtCIIUNb 301 wo ocor
. - ... .
P. 04
April 1,2004
OATH OF OFFICE
I, 9 do solemnly swear (or affirm) that I
will support and protect and defend the Constitution and
government of the United States and of the State of Florida
against all enemies, domestic or foreign, and that I will bear
true faith, loyalty and allegiance to the same; and that I am
entitled to hold office under the Constitution and Laws of the
State of Florida, and that I will faithfully perform all the
duties of the office of Council Member of the City of Palm
Beach Gardens, Florida, upon which I am about to enter, so
help me God.
COUNCIL MEMBER
ATTEST:
PATRICIA SNIDER, CITY CLERK
CITY OF PALM BEACH GARDENS CITY COUNCIL
Agenda Cover Memorandum
Date Prepared: March 3,2004
Meeting Date: April 1,2004
Resolution: 74,2004
Subject/Agenda Item:
Resolution providing for appointment of the Mayor, Vice Mayor and Mayor Pro-Tern.
[ X ] Recommendation to APPROVE
[ ] Recommendation to DENY
Reviewed by:
City Attorney
cr
Submitted by:
Patricia Snider, City
Clerk 4a&4 Department Director
Originating Dept.:
City Clerk
Advertised:
Date:
Paper:
[ 3 Not Required
Affected parties
[ ]Notified
/
[ ] Not required
Costs: $ N/A
(Total)
$-
Current FY
Funding Source:
[ 3 Operating
[ ]Other
Budget Acct.#:
Council Action:
[ ]Approved
[ ]Approved w/
conditions
[ ]Denied
[ ] Continued to:
Attachments :
[ ]None
-
Date Prepared: March 3,2004
Meeting Date: March 18,2004
Resolution: 74,2004
BACKGROUND:
Section 4-3 of the City Charter elects a Mayor, Vice Mayor and Mayor Pro-Tempore at
its annual organizational meeting held during the month of March.
STAFF RECOMMENDATION:
Staff recommends approval of Resolution 74,2004.
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Date Prepared: March 3,2004
RESOLUTION 74,2004
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF PALM
BEACH GARDENS, FLORIDA APPOINTING THE MAYOR, VICE
PROVIDING AN EFFECTIVE DATE.
MAYOR, AND MAYOR PRO-TEMPORE FOR THE CITY; AND
WHEREAS, pursuant to Section 4-3 of the Charter of the City of Palm Beach
Gardens, the City Council annually selects members of the City Council to serve as Mayor,
Vice Mayor, and Mayor Pro-Tempore at its organizational meeting held during the month of
March.
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. Pursuant to Section 4-3 of the City Charter, the following persons shall
be and are hereby appointed and named to the following offices of the City of Palm Beach
Gardens, Florida:
MAYOR
VICE MAYOR
MAYOR PRO-TEMPORE
SECTION 3. The above-named Mayor, Vice Mayor, and Mayor Pro-Tempore shall
hold office until the next annual organizational meeting of the City Council, or until their
successors shall be appointed and qualified in accordance with the Charter of the City of
Palm Beach Gardens, Florida.
SECTION 4. This Resolution shall become effective immediately upon adoption.
Date Prepared: March 3, 2004
Resolution 74, 2004
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PASSED AND ADOPTED this day of ,2004.
CITY OF PALM BEACH GARDENS, FLORIDA
BY:
Mayor
ATTEST:
BY:
Patricia Snider, City Clerk
APPROVED AS TO FORM AND
LEGAL SUFFICIENCY
OV.
Christine P. Tatum, City Attorney
VOTE:
MAYOR
VICE MAYOR
COUNCILMEMBER
COUNCILMEMBER
COUNCILMEMBER
AYE NAY ABSENT
G:\attorney-share\RESOLUTiONSbppt of mayor vice mayo mayor pro tern - reso 74 2004.doc
2
CITY OF PALM BEACH GARDENS CITY COUNCIL
Agenda Cover Memorandum
Date Prepared: March 24,2004
Meeting Date: April 1, 2004
SubjecUAgenda Item: Presentation of fiscal year 2003 annual audit report
[XI Recommendation to APPROVE
[ ] Recommendation to DENY
Reviewed by:
City Attorney
Submitted by:
Allan Owens h
Department Director
Originating Dept.:
Finance
Advertised
[ ] Not Required
Affected parties
J3] Notified
[ J Not required
costs: -0-
(Total)
-0-
Current FY
Funding Source:
[ ]Operating
[XI Other N/A
Budget Acct.#:
NIA
Council Action:
[ ]Approved
[ ]Approved wl
conditions
[ ]Denied
[ ] Continued to:
Attachments:
0 Fiscal year 2003
audit report
[ ]None
Date Prepared: March 2,2004
Meeting Date: April 1,2004
BACKGROUND:
As required by Code of Ordinances Article XIII, Section 13-1, and State
law, we are hereby presenting the annual audit report for the fiscal year ended
September 30,2003 by the independent firm of Rachlin, Cohen & Holtz, Certified
Public Accountants. We are pleased to once again present an unqualified opinion
as to the financial statements for the year then ended. Mr. Chuck Haas, partner
with the firm, will present the results of their annual audit to the City Council.
0 MISC/OTHER: N/A
STAFF RECOMMENDATIONS:
o Staff recommends a motion to accept the attached annual audit for fiscal
year 2003.
City of
Palm Beach Gardens,
Florida II
Comprehensive Annual Financial Report
September 30,2003
City of Palm Beach Gardens, *. ch
Florida
Comprehensive Annual Financial Report
September 30,2003
i
Prepared by:
Finance Department
Allan Owens, CPA, CGFO
Finance Administrator
CITY OF PALM BEACH GARDENS, FLORIDA
COMREHENSIVE ANNUAL FINANCIAL REPORT
SEPTEMBER 30,2003
INTRODUCTORY SECTION
Letter of Transmittal ................................................................................................................................................ i
Principal City Officials ........................................................................................................................................... v
Organization Chart ................................................................................................................................................. vi
Certificate of Achievement for Excellence in Financial Reporting ... . . . .. . .. . .. . .. . . .. . . ... . .. . . . . . . . . .. . . . .. .. .. .. . . . . .. .. . .. .. . . .. ... Vii
FINANCIAL SECTION
Report of Independent Certified Public Accountants .. . ... ....... . ....................... ....... ........ ... .. .. . . . . .. . . . .. .. . .. . .. . . . .. .. . . .. ... . 1
Management’s Discussion and Analysis ................................................................................................................ 3
BASIC FINANCLAL STATEMENTS:
Government-Wide Financial Statements:
Statement of Net Assets ........................................................................................................................... 17
Statement of Activities ............................................................................................................................. 18
Balance Sheet - Governmental Funds ..................................................................................................... 20
Reconciliation of the Governmental Funds Balance Sheet
to the Statement of Net Assets ............................................................................................................... 22
Statement of Revenues, Expenditures, and Changes in
Fund Balances - Governmental Funds ... . . .. . . .. . . . .: .. .. . ... .. . . .. . . . .. . .. . . . . . . . .. . .. .. . . . . . .. . .. .. . . .. .. . ... .. , . . . .. . .. .. . . . .. . .. .. .23
Reconciliation of the Statement of Revenues, Expenditures, and Changes in
Fund Balances of the Governmental Funds to the Statement of Net Activities ..................................... 25
Statement of Net Assets - Proprietary Funds .......................................................................................... 27
Statement of Revenues, Expenses and Changes in Net Assets (Deficit) -
Proprietary Funds ................................................................................................................................... 28
Statement of Cash Flows - Proprietary Funds ......................................................................................... 29
Statement of Fiduciary Net Assets - Fiduciary Funds ............................................................................. 31
Statement of Changes in Fiduciary Net Assets - Fiduciary Funds .......................................................... 32
Notes to Basic Financial Statements .............................................................................................................. 33
Fund Financial Statements:
REQrmUED SUPPLEMENTARY INFORMATION:
Budgetary Comparison Schedule - General Fund ......................................................................................... 59
Schedule of Funding Progress ........................................................................................................................ 67
Schedule of Contributions from the Employer and Other Contributing Entities . . .. .. .. .. . . . . .. . . .. .. . .. . . . . .. . . .. . . .. . .. .68
Notes to Required Supplementary Information .............................................................................................. 69
COMBINING NONMAJOR FUND STATEMENTS
Nonmajor Governmental Funds:
Combining Balance Sheet ........................................................................................................................... 71
Combining Statement of Revenues, Expenditures and Changes in Fund Balances .................................... 75
Fiduciary Funds:
Combining Statement of Net Assets - Pension Trust Funds ...................................................................... 79
Combining Statement of Changes in Net Assets - Pension Trust Funds .................................................... 80
Table III
Table IV
Table V
Table VI
Table VII
Table VIII
Table IX
Table X
Table XI
Table XII
Table Xm
Table XIV
Table XV
Table XVI
TABLE OF CONTENTS
(Continued)
STATISTICAL SECTION
Government-Wide Information:
Table I
Table 11
Government-Wide Expenses by Function ............................................................................... 81
Government-Wide Revenues ................................................................................................... 83
Fund Information:
General Fund Expenditures by Function ............................................................................. .. ... 85
General Fund Revenues by Source .......................................................................................... 87
Property Tax Levies and Collections ....................................................................................... 89
Assessed and Estimated Actual Value of Taxable Property .................................................... 91
Property Tax Rates - Direct and Overlapping Governments .................................................. 93
Schedule of Direct and Overlapping Bonded Debt ................................................................. 95
Ratio of Annual Debt Service .................................................................................................. 97
Ratio of Net General Obligation Bonded Debt ....................................................................... 98
Schedule of Revenue Bond Coverage - Enterprise Funds ...................................................... 99
Demographics Statistics ........................................................................................................ 100
Computation of Legal Debt Margin ........................................................................................ 96
Property Value. Construction and Bank Deposits ................................................................. 101
Principal Taxpayers ............................................................................................................... 103
Miscellaneous Statistics ......................................................................................................... 104 ..
COMPLIANCE SECTION
REQUIRED REPORTS
Report of Independent Certified Public Accountants on Compliance and on
Internal Control over Financial Reporting Based on an Audit of Financial Statements Performed in Accordance with Government Auditing Standards ................................................. 106
Management Letter in Accordance with the Rules of the Auditor General of the State of Florida .................... 107
INTRODUCTORY SECTION
EAC s
10500 N. MILITARY TRAIL PALM BEACH GARDENS, FLORIDA 33410-4698
February 20,2004
To the Honorable Mayor, Members of the Governing Council, and Citizens of the City of Palm Beach
Gardens.
State law requires that all general-purpose local governments publish within six months of the close of each
fiscal year a complete set of financial statements presented in conformity with generally accepted accounting
principles (GAAP) and audited in accordance with generally accepted auditing standards by a fm of
licensed certified public accountants. Pursuant to that requirement, we hereby issue the comprehensive
annual financial report of the City of Palm Beach Gardens for the fiscal year ended September 30,2003.
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 Rachlin, Cohen & Holtz LLP, a
fm 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 fiscal year ended
September 30, 2003, 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
fiscal year ended September 30, 2003, 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.
The independent audit of the financial statements of the City of Palm Beach Gardens was part of a broader,
federally mandated “Single Audit” designed to meet the special needs of federal grantor agencies. The
standards governing Single Audit engagements require the independent auditor to report not only on the fair
presentation of the financial statements, but also on the audited government’s internal controls and
compliance with legal requirements, with special emphasis on internal controls and legal requirements
involving the administration of federal and state grant awards. These reports are available in the City of Palm
Beach Gardens’ separately issued Single Audit Report. GAAP require that management provide a narrative
introduction, overview, and analysis to accompany the basic financial statements in the form of
Management’s Discussion and Analysis (MD&A). 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 39,423. 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.
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 tern, 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 111 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 agencies of the City of Palm Beach Gardens are required to submit requests for appropriation to
the City Manager in March each year. The governments’ 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 thirty 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 thw 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 page 59 as part of the basic financial statements for the governmental funds.
Factors Affecting Financial Condition
The information presented in the financial statements is perhaps best understood when it is considered from
the broader perspective of the specific environment within which the City of Palm Beach Gardens operates.
Local Economy. The City of Palm Beach Gardens currently enjoys a favorable economic environment and
local indicators point to continued stability. The region has a varied commercial base that adds to the relative
stability of the unemployment rate. Major industries with headquarters or divisions located within the
ii
government’s boundaries or in close proximity include Palm Beach Gardens Medical Center, Pratt &
Whitney, Wackenhut Corporation, Divosta & Company, PGA National Resort & Spa, and Implant
Innovations. These companies represent a balance of health care, manufacturing, construction, and service
industries.
I iii
The state, county and officials fiom the City have also recently announced the relocation of the Scripps
Research Institute to the area. This major medical research institute will encompass approximately 4,000
acres, of which over one-half will be located within the City of Palm Beach Gardens. The area is being
planned as Development of Regional Impact, and, in addition to the Scripps Research facility and its related
spin-off businesses, will include residential units, schools, recreational facilities, and general commercial
areas that will enable the workers at the research facilities to live, work, learn and play within the
development. The impact of such a biotech/phanna cluster over the next 15 years is phenomenal. This
project could potentially provide 44,000 new jobs and close to 500 biotech related fms to the area, and
almost double the population of the City to 80,000. In addition to the prospect of this major facility entering
the City of Palm Beach Gardens, the current level of construction and development of available land
continues at a record pace. For fiscal year 2003, approximately $443 million of new construction value was
issued permits, up from $340 million the prior year. The City is currently approximately 65-75 percent
undeveloped.
The City of Palm Beach Gardens has an employed labor force of approximately 17,559 out of a total labor
force of about 18,137, for an unemployment rate of 3.2 percent. This rate compares favorably to the state
unemployment rate of 5.5 percent. With the current level of construction and development activity, coupled
with the prospect of a major medical research facility relocating to the City, future employment within the
City appears more than stable.
Long-term financial planning. During the year, the Council formed a Blue Ribbon committee to analyze
and recommend a finding plan for proposed storm water management improvements to the City’s drainage
system. The scope of their work included collection of available information on the existing drainage basins,
control structures, the current status of the canal and swale restoration work, and the estimated cost to restore
the entire system to its originally designed specifications, along with the estimated cost to maintain the
system on an ongoing basis. The ultimate goal of this committee was to reach a consensus on a funding plan
for both the restoration and the ongoing maintenance, and make a recommendation to Council early in fiscal
year 2003. As a result of the recommendations of the Committee, the Council authorized staff to move
forward with the issuance of $5 million of non-ad valorem bonds to address the highest priority drainage
issues as identified by the City Engineer and recommended by the Committee. Staff began work on this
bond issue during the fiscal year, and the closing on the bonds took place early in fiscal year 2004.
Construction began on Fire Rescue Station #5, located in Frenchmans Reserve. This new station will service
the north end of the City, providing reduced response times to the area. It is being constructed with a
contribution from WCI, as part of the conditions of the forbearance agreement that the City entered into with
various developers in 1999. It is anticipated to open early in fiscal year 2004.
As mentioned previously, the Council is currently planning, along with the County, the future development
of the Scripps Research Facility in the City. Currently, over one-half of this project is proposed to be located
in the City, with the remaining portion within the County. The economic effects of this project will be
significant, and will not be completely realized for 10-15 years.
Cash management policies and practices. Cash temporarily idle during the year was invested in obligations
of the U.S. Treasury, other federal agency securities, and the State Board of Administration’s investment
pool. The maturities of the investments range from 30 days to 5 years, with an average maturity of 1.24
years. The average yield on investments was 2.03 percent for the City’s portfolio, compared to the
benchmark yield of 1.15 percent for 1 year Treasury Notes as of September 30, 2003. The average yield for
the pension funds were 14.7 percent for the Police Pension, 12.7 percent for the Fire Pension, and 10.5
percent for the General Employees Pension. The higher rates of return for the pension trust hds are
attributable to the long-term character of most of its investment holdings. Investment income includes
appreciation in the fair value of investments. Increases in fair value during the current year, however, do not
necessarily represent trends that will continue; nor is it always possible to realize such amounts, especially in
the case of temporary changes in the fair value of investments that the government intends to hold to
maturity.
Risk management. The City’s Risk Management function continues to work on providing safety-training
programs and closely monitors all claim activity. Through these efforts, the City improved its Workers
Compensation Experience Rating substantially in 2003 to 1.14, and during the renewal process for 2004,
received notification of a fkther reduction to 1.01. The City, through the risk management function,
continues to keep a watchful eye on all insurance programs and costs, and solicited proposals for property
and casualty coverage during the summer of 2003, in order to obtain the most cost efficient coverage.
Additional information on the City’s risk management activity can be found in Note 17 of the notes to the
financial statements.
Pension and other post-employment benefits. The City sponsors three single-employer defined benefit
pension plans for its Police, Fire, and General employees. The General Employee Defined Benefit plan was
closed to all new employees in 1995, as a 401 Defined Contribution plan was enacted. At that time,
employees were given a one-time election to remain in the old defined benefit plan, or switch to the 401 plan.
Each year, an independent actuary engaged by the pension plans calculates the amount of the annual
contribution that the City must make to the pension plans to ensure that the plans will be able to fully meet
their obligations to retired employees on a timely basis. As a matter of policy, the City fully funds each
year’s annual required contributions to the pension plans as determined by the actuaries. As a result of the
City’s conservative funding policy, the City has succeeded as of September 30,2003, in funding 83.6 percent
of the present value of the projected benefits earned by the frre employees, 64.3 percent for police employees
and 100.0 percent for general employees. The remaining unfunded amount is being systematically funded as
part of the annual required contribution calculated by the actuary.
Additional information on the City’s pension arrangements and post employment benefits can be found in
Notes 8-10 in the notes to the financial statements.
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 fiscal year ended September 30, 2002. This was the ninth 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 Achievements Program’s requirements and we are submitting it to the
GFOA to determine its eligibility for another certificate.
The preparation of this report would not have been possible without the efficient and dedicated services of
the entire staff of the finance and administration 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.
Respectfully submitted,
Allan 4 Owens, CPA, CGFO
Finance Director
iv
CITY OF PALM BEACH GARDENS, FLORIDA
PRINCIPAL CITY OFFICIALS
As of September 30,2003
TITLE
Mayor
Vice-Mayor
Mayor Pro-tem
Council Member
Council Member
City Manager
City Attorney
City Engineer
City Clerk
Finance Administrator
NAME
Eric Jablin
Carl Sabatello
David Clark
Joseph Russo
Annie Marie Delgado
Ronald M. Ferris
Christine P. Tatum
LBF&H, Inc.
Patricia Snider
Allan Owens
V
CITY OF PALM BEACH GARDENS,
FLORIDA
Organization Chart
Mayor and
Advisory Boards
and Committees
City Manager
Administration
Marketing
---_-____I__
Management AI
I
Vi
Certificate of
Achievement
for Excellence
in Financial
Reporting
Presented to
City of Palm Beach Gardens,
Florida
For its Comprehensive Annual
Financial Report
for the Fiscal Year Ended
September 30,2002
A Certificate of Achievement for Excellence in Financial
Reporting is presented by the Government Finance Officers
Association of the United States and Canada to
government units and public employee retirement
systems whose comprehensive annual financial
reports (CAFRs) achieve the highest
standards in government accounting
and financial reporting.
v Executive Director
FINANCIAL SECTION
Rachlin Cohen & Holtz UP
Phillips Point East Tower 777 South Flagler Drive Suite 150 West Palm Beach, Florida 33401
Phone 561.833.0002 Fax 561.833.3235 www.rchcpa.com
REPORT OF INDEPENDENT CERTIFIED PUBLIC ACCOUNTANTS
The Honorable Mayor and City Council
City of Palm Beach Gardens, Florida
We have audited the accompanying financial statements of the governmental activities, the business-type
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 30,2003, which collectively comprise
the City’s basic financial statements as listed in the table of contents. These financial statements are the
responsibility of the City of Palm Beach Gardens’ management. Our responsibility is to express opinions on
these financial statements based on our audit.
We conducted our audit in accordance with auditing standards generally accepted in the United States and
the standards applicable to financial audits contained in Government Auditing SfundardsD issued by the
ComptroIler 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 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, the financial statements referred to above present fairly, in all material respects, the
respective financial position of the governmental activities, the business-type activities, each major fund and
the aggregate remaining fund information of the City of Palm Beach Gardens, Florida, as of September 30,
2003, 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.
As described in Note 1 to the fmancial statements, the City adopted the provisions of Governmental
Accounting Standards Board (GASB) Statement No. 34, Basic Financial Statements - and Management’s
Discussion and Analysis -for State and Local Governments, GASB Statement No. 37, Basic Finmtcial
Statements - and Management’s Discussion and Analysis -for State and Local Governments - Omnibus,
GASB Statement No. 38, Certuin Financial Statement Note Disclosures, and GASB Interpretation No. 6,
Recognition and Measurement of Certain Liabilities and hkpenditures in Governmental Fund Financial
Stutements, as of October 1,2002.
In accordance with Government Auditing Standards, we have also issued our report dated February 20,2004,
on our consideration of the City of Palm Beach Gardens’ internal control over financial reporting and our
tests of its compliance with certain provisions of laws, regulations, contracts, and grants. That report is an
integral part of an audit performed in accordance with Government Auditing Standards and should be read in
conjunction with this report in considering the results of our audit.
Management’s discussion and analysis (pages 3 through 16), budgetary comparison schedules (pages 59
through 66) and pension information (pages 67 through 68) are not a required part of the basic financial
statements but are supplementary information required by the Governmental Accounting Standards Board.
We have applied certain limited procedures, which consisted principally of inquiries of management
1
MIAMI FORT LAUDERDALL = WEST PALM BEACH STUART
An Independent Member of Baker ZlZy Znternational
The Honorable Mayor and City Council
City of Palm Beach Gardens, Florida
Page Two
., . .. ..
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 of Palm Beach Garden’s basic financial statements. The introductory section, other
supplemental information, and the statistical tables are presented for purposes of additional analysis and are
not required parts of the basic financial statements. The other supplemental information has been subjected
to the auditing procedures applied in the audit of the basic financial statements and, in our opinion, is fairly
presented in all material respects in relation to the basic fmancial statements taken as a whole. The
information included in the introductory and statistical sections has not been subjected to auditing procedures
applied in the audit of the basic fmancial statements and, accordingly, we do not express an opinion on them
West Palm Beach, Florida
February 20,2004
2
City of Palm Beach Gardens, Florida
Management's Discussion and Analvsis
As management of the City of Palm Beach Gardens, we offer readers of the City's financial statements this
narrative overview and analysis of the financial activities of the City for the fiscal year ended September 30,
2003. Readers are encouraged to consider the information presented here in conjunction with additid
infomation that is furnished in the letter of transmittal, which can be found on pages i to iv of this report.
This is the first year that the City has reported its fhmcial statements in a govemment-wide fommt using the
GASB Statement Number 34 reporting model. Thus, comparative information from prior years in the GASB
34 fomat is not available. Fund-based financial reporting and government-wide financial reporting are not
viewed as being in conflict; however, they are not comparable. Since govemment-wide comparative
information is not available this year, the City's fund-based comparative information is being used in selected
SeCtiOnS.
Financial Highlights
The assets of the City of Palm Beach Gardens exceeded its liabilities at the close of the most recent fiscal
year by $66.3 million (net assets). Of this amount, $17.4 million (unreshicted net assets) may be used to
meet the ongoing obligations to citizens and creditors.
The City's total net assets increased by $10.3 million during the ament fiscal year.
> As of the close of the current fiscal year, the City's governmental funds reported combined ending
fund balances of $67.6 million, an increase of $10.3 million in comparison with the prior year.
Approximately 25.1 percent of this total amount is available for spending at the government's
discretion (unrestrictedfind balance).
> At the end of the current fiscal year, mrestricted net assets of the City's governmental activities were
$17 million, or 39 percent of total governmental activities expenses.
> The City's total governmental activity debt increased by $0.1 million (0.8 percent) during the ament
fiscal year. The increase was due to the issuance of $1.1 million in capital lease obligations and an
increase of $0.4 million in compensated absences, offset by debt service of $1.2 million.
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) govemment-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-wideJinancial 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 udd
indicator of whether the financial position of the City is improving or deteriorating.
The statement of activities presents infomation 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
c88 of the timing of related cash flowa Thus, revenues and cxpcmcs arc repartbd in
itum that will result in cash flows in fbture fiscal periods (e.g., uncollected taxes and
but unused won leave).
& govcrnmcnt-dde fbncid statements can be found on pages 17-19 of this repart.
is a grouping of related accounts that is usexi to maintah control over
for specific activities or objcctivcs. The city, like otha state and ld
acwuntmg to cnsm and dmmstmk compliance with hmcc-rclatcd legal
the funds of the City can be divided into three categories: governmental fhds,
jid9 arc used to account for tssartially the Sam functionsrtpacad 8s
-wide financial stam@. Ho-, dike tbe p-t--wide
fund financial statcmmts focus on near-tcxm inflows and outflows of
of spendable resources available at the end of the fiscal yam.
be uscfid in evaluating the Citfs near term financing requirements.
By doing so, readers may bcttcx
ions. Both the governmental hd
dCbaagesinfUdbalanCes
to hilitate this c- tdjiCndrdW
several individual govcmmdal hds. Wormation is presented scpamtcly in the
General, Bums Road Capital Project, Rccrcation Impact Fee and Road
are cansidcrodto be major hds. Data hmthe otherpvunmntal fimds are
e, aggregated presentation. Individual hd data for each of these Mwmaja
and in the govcmmcntal fimd statmmt of revenues, qadtum, and
IS pnwided in the fm of combining statmmts 011 71-78 of this nport.
City adopts q annual appmprhtcd budget for its General Fund. A budgetary comprkm sfatcmnt hae
provided far khe Qencral Fund to demon&& coqliancc with this budget (pages 59-66). The basic
vmmcntd fund fhncid statements can be found on pages 20-26 of this rcparL f
The City maintains two typ of proprietary bds. An cnterprbefimd ia used to npat
in the govanmcnt-widc finand statcmnts. The
fimdtoaccountforitsgo~course~tions.Aninternalservice~isusedto
all mts on a costrcim~t basis. 6 basic proprietary fund financial statements can be found on pages 27-30 of this report.
Fiduciary hds am used to account for rcaourccs held fa the benefit of parties outside the
arc not reflected in the goment-wide financial statement because the ~tsou~ce8 of
4
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 3 1-32 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 33-58 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
benefits to its employees.
Required supplementary information can be found on pages 59-70 of this report.
The combining statements referred to earlier in connection with nonmajor governmental funds is presented
immediately following the required supplementary information.
Combining and individual fund statements and schedules can be found on pages 71-80 of this report.
Government-wide Financial Analysis
Since this is the first year that the City has reported its financial statements in a government-wide format
using the GASB Statement Number 34 reporting model, comparative information from prior years in the
GASB 34 format is not available. Therefore, in lieu of government-wide comparative information, fund-
based comparative information is being provided in selected sections. In future years, a comparative analysis
of government-wide data will be presented.
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, total net assets exceeded liabilities by $66.3 million at the close of
the most recent fiscal year. By far the largest portion of the City's net assets (59.4 percent) represents
investment in capital assets (e.g., land, buildings, 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.
$ mllllonr
40
33
26
19
12
5
-2
Invsated In md FbrtrlMd Ulreatrlcted
curet8 net of related
debt
As the chart above illustrates, an additional portion of the City's net assets, $9.5 million (14.4 percent),
represent resources that are subject to external restrictions on how they may be used. The remaining balance
of unrestricted net assets of $17.3 million (26.2 percent) may be used to meet the City's ongoing obligations
to citizens and creditors.
5
City of Palm Beach Gardem Net Assets
-rhe following table illustrates total net assets by Governmental and Business-type activities:
assets
Restrict@ assets
Capital assets, net
Totalassets
$ 29,725,882 $ 622,577 $ 30,348,459
1,014,978 611,313 1,626,29 1
76,304,809 4,636,808 80,W 1,6 17
$107.045.669 $ 5.870.698 $ 112.916.367
Long-tenD liabilities
Other liabilities
Total liabilities
I I as-, net of related
Investe!d in capital
$ 34,626,137 $ 6,893,148 $ 41,519,285
4,866,488 181,398 5,047,886
$ 39,492,625 $ 7,074,546 $ 46,567,171
I I I
debt
Restrictea
Unrestricted
Total net assets
$ 41,678,672 $ (2,236,869) $ 39,441,803
8,912,604 611,313 9,523,917
16,96 1,768 42 1,708 17,383,476
$ 67,553.044 $ (1.203.8481 $ 66,349,196
It the end of the current fiscal year, the City is able to report positive balances in net assets for all
governmntal type activities, while the business-type activity shows a deficit balance. However, this deficit
has been raducetd over the past fiscal year.
Business-
Governmental type Activities Activities Total
Revenues:
Program Revenues:
charge3 for services $7,493,130
Operating Grants &
Contributions
Capital Grants & Contributions 6,204,026
$1,254,384 $8,747,514
6,204,026
6
General Revenues:
PraPertY taxes
Franchise fees
other taxes
Imoact Fees
26,979,019 26,979.0 19
3,049,795 3,049,795
4,546,610 4,546,610
5,357,006 5.357.006
Investment Earnings $ 657,101 $ 38,048 $ 695,149
Miscellaneous 405,875 24,OOo 429,875
Transfers (45 1,4 16) 451,416 I Total revenues I 54,241,146 I 1,767,848 I 56,008,994
Expenses:
General government services 7,912,852 7,9 12,852 -
Public safety 22,860,109 22,860,109
CulturelRecreation 5,353,104 1,729,909 7,083,O 13
Physical Environment 3,128,692 3,128,692
Transportation 3,105,384 3,105,384
Interest on long-term debt 1,5763 1 1 1,5763 1 1
Total expenses 43,936,652 1,729,909 45,66636 1
Change in net assets 10,304,494 37,939 10,342,433
Net assets- beginning 57,248,550 ( 1,24 1,787) 56,006,763
I I I
Net assets- ending I $67,553,044 I $ (1,203,848) I $66,349,196
Governmental activities. As illustrated in the table above, net assets of the City's governmental activities
increased by 18.0 percent ($10.3 million) from $57.2 million in last fiscal year compared to $67.6 million in
the current fiscal year. 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 &? Rogram Revenuediovernmental Adlvltb (In mllllons)
30
25
20
7
Clty of Palm Beach Oardono Rovenuem by Source-
Governmental Activitlea
Miscellaneous 1% Capital Grants 81
Contributions
11% Charges for Investment
Earnings
1 0%
-4
State Shared
Revenue
Property Taxes
49%
\
\Franchise Fees
6% Sales Tax
6%
Occupational
Licenses
2%
Public Service
Taxes
As illustrated in the chart above, property taxes comprise approximately one-half of total governmental
activity revenues.
Business-type activities. The net assets of the City's business-type activities increased by 3.0 percent, or
$37,939, from a deficit of $1,241,787 last fiscal year compared to a deficit of $1,203,848 in the current fiscal
year.
Clty of Palm Beach Csrdens Gcpenses & Program Revenues-Business-type Activil
.z Expenses CI Rogipn Aevenues a& Tramform
i- I
Golf Course
j
The chart above illustrates expenses, program revenues, and transfers for the City's business-type activity,
which is the Enterprise Golf Course Fund.
8
- 29%
As illustrated above, Charges for Services comprise approximately two-thirds of the total revenues and
sources for the City’s business-type activity.
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 financerelated legal requirements.
Governmentalfunds. The focus of the City’s governmental finds 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, unreservedfund balance may serve as a useful measure of the City’s
net resources available for spending at the end of the fiscal year.
2b 0
i
I
I I
9
As of the end of the current fiscal year, the City's govemmentdfundr reported combined ending fund
balances (both Fesavcd and unreserved) of $25.7 million, an increase of $2.0 million in cowatison with the
prior year.
Approximately 49.8 pent of this total amount ($12.8 million) represents unreserved fund balaace, which is
available for spending at the City's discretion. The remainder of fund balance is reserved to indicate it is not
available for ndw spending because it has already been committed for a variety of restricted purposes, such
as construction projects, grant expenditures and encumbrances.
The General Fwd is the chief operating fund of the City. General tax revenues and ather receipts that are not
allocated by law or contractual agreement to another fund are accounted for in this fund Gend opaating
expenses, fmed charges and capital improvement costs not paid through other funds are paid from this fund.
At the end of the current fiscal year, unreserved fund balance of the General Fund was $9.6 million, and
mmed fund balance was $1.6 million, for a total fund balance of $11.3 million. The amount of General
Fund revenue by type, their pent of the total and the amount of change compared to last fiscal year are
shown in the following schedule:
Compared to tip prior fiscal year, total Gend Fund revenues increased by $5.2 million or 13.9 pacent in
fiscal year 2W3. Rcpaty taxes accounted for the bulk of the increase. The $3.2 million or 13.6 pactnt
increase in propty tax rcvcnue was due to new construction and increases in taxable values. Public Service
Taxes consist of the new Codcation Service Tax, and reflect a decrease for the year due to amounts that
were received b the prior year under the old system directly from cable and telecommunication providas.
Charges for setvices were up signifiitly due to increased EMS billings and inspection services due to
increased conswon. Miscellaneous revenues reflect the $1.2 million contribution from WCI for the
construction of Fire Rescue Station #3 that will be opening in fiscal year 2004.
10
On October 1, 2001, the State of Florida instituted a communications services tax (included in the above
schedule as “Public Service Taxes”). This tax replaced the franchise fees on cable television and
communication service companies, which explains the decrease in that revenue category. It also replaced the
public service tax on the above mentioned companies.
FY 2003 General Fund Revenues
Fines Forfeitures investment income
1%
4% \ ) - Miscellaneous
1%
Charges for Services
Pubilc Service Taxes \ I // 4%
2%
Licenses & Permits
9% /b
I
intergovernmental
10%
Property Taxes
62%
The graph above illustrates the percentage composition of General Fund revenues by type. As can be seen,
Property Taxes comprise the majority of General Fund revenues, with the next largest source of revenues
being Intergovernmental revenues.
Expenditures in the General Fund are shown in the following schedule:
Recreation 3,952,988 9.4 2,884,308 8.6 1,068,680 37.1
Physical
Environment 2,927,775 7 .O 2,052,488 6.1 875,287 42.6
Capital Outlay 4,215,132 10.1 2,047,756 6.0 2,167,376 105.8
Debt Service 1,843,305 4.4 1,845,384 5.5 (2,079) (.1)
I Total
I I I I I 1 I I I I I I I I Expenditures I $41,914,690 I 100.0 I $33,729,538 I 100.0 I $8,185,152 I 24.2
11
In fiscal year 203, total Geneaal Fund expenditures increased by $8.2 million or 24.2 percent compared to I the prior year. $'k bulk of the increase was due to carryover capital expenditures, increased public safety
mts due to additional staffing and union negotiated salary adjustments, increased parks expenditures due to
he opening of Firas01 Park, and increased aperating and legal costs related to the Gardens Park remediation
project. Tk riqhg cost of health and other insurance was another factor for the ovd increase in expenses.
the above graph, Public Safety expenditures account for approximately onehalf of total
I
FY 2003 General Fund Expenditures
I
4%
Enterprise fbpd: The City's enterprise fund provides the same type of information found in the
government-wide financial statements, but in more detail.
Net assds at h end of the year for the Golf Course Fund amounted to a deficit of $1,203,848. other factm
concerning thd fmes of this major fund have already been addressed in the discussion of the City's
businms-type Wviti~.
I
During the p&t year, the budget was modified several times. During the second guartea, the Council
autholized a bqd%d amendment principally to:
> Adjust'the carryover of funds by the amounts reserved for purchase orders and designated fur
pmj 4 from the previous fiscal year;
Record the carryover of uncollected FRDAF' and FEMA Plat 4 grants in the amounts of $112,500
and $SbO,OOO, respectively;
A second budget amendment was authorized at the beginning of the third quarter that:
I
I Increa$cd the budgeted employment positions of the City by three with the addition of om Pdt
Tec~cian in Growth Management, and a City Attorney and Legal Assistant in the newly created
Legal Department.
> Revised the following revenue estimates:
12
1.
2.
3.
Increased Permit revenue by $500,000 due to increased construction and development activity
in the City.
Miscellaneous revenues were increased by $1 14,000 to reflect the Northlake Task Force
reimbursement fiom the County.
Property tax revenue was adjusted down by $300,000 to reflect final adjustments made to the
tax rolls after petitions were heard by the Value Adjustment Board.
> Adjusted beginning cash carryover balances in concert with the final 2002 audited hcial
statements.
A third and final budget amendment was approved early in fiscal year 2004 that adjusted for si@cant year-
end variances, as per final 2003 audited financial statements, with the net result being the addition of
approximately $3.4 million to budgeted reserves in fiscal year 2003.
After amendments, actual expenditures were short of budgeted appropriations by $1 1.2 million. This
variance is due to reserves and contingency which were unused and available for appropriation at conclusion
of the fiscal year. The balance of the variance is due primarily to amounts that were encum- or
designated to be carried over to fiscal year 2004.
Resources available for appropriation were $2.4 million (5.5 percent) higher than the final budgeted mount
due mainly to:
> The continued strong construction and development in the City, and the related fees and permit
revenue generated from this activity
> Under-estimation of Franchise Fee revenue by approximately $300,000
> Increased activity in EMS transport revenues, resulting in an additional $178,000 being collected
These surpluses offset the $500,000 that was budgeted but not collected fiom WCI as its contribution to the
first year operation costs of Fire Rescue Station 5. This station was not completed during the fiscal year;
therefore, this money will be collected and reflected in fiscal year 2004.
Cadtal Assets and Debt Administration
Capital assets. The following table illustrates the City’s capital assets for its governmental and business-
type activities as of September 30, 2003, which amount to $80.9 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 15.6 percent.
Governmental Business-type
Activities Activities
$ 12,732,930 $ 6,675,450 Land and
improvements
Buildings 2 1,637,957 498,60 1
Roadways 48,898,347
13
Total 2003
$ 19,408,380
22,136,558
48,898,347
4
L1. . .. j 1 r
L
b net dtb tk capital aiwcts before dcprcciation for govanmental activities equaled $13.5 million
~d included the fdbwing items:
> completiaa of Fire Rc#cue Station 3 located on the comer of NoxthUc Boulevard and Howell Lane.
> Implemented Phase 3 of the Police Department assigd vehicle program through the addition of20
newpoli@&.
> complctiqn md awqtame of Mirasol Park fram the develops of the Mirasol cbmmunl 'ty, which
Acquired two new rescue vehicles and one ladder truck to enhance firtlnscue and supIn#rsian
WNiCcI.
Belpn tha implumntation of a new financial, hum^ rc~~m, and growth mamgmcnt soffware
~lctqiindlationofoutdoorandindoarrrtwork.
> ConstmW anew skatepark facility on Plant Drive.
was m lieu Ofpaymcnt of impact fees.
prolcegethatwillbefullymtcgrated.
f the inoreaslt i~ capital asseta befm depreciation for bushas-typc activities, the majarity was fix
mtinucd tee mmtiona at the oolfC~ursc.
dditid idmmtion on the City's capital assets can be found mNote 4. stating onpage 44 of this repat.
ng-tenn debt. Ak the cnd of the currmt fiscal year, the City had total debt outstanding of $38.9 million. All
'the City's outstamding debt is 8tcuTcd by specified revenue so^.
mg-term Debt. Thc following table illustratts the City's govemxmtal activity and business-type activity
Governmental Budnerr-type
ACtiVitiGtl Aettvitler Totrl
md bligation $ 15,179,154 $ 6,775,000 $21,954,154
m-ad 1- 16,909,494 98,677 17,oO8,171
$32,088,648 $ 6,873,677 $38,962,325
14
During the current fiscal year, the City incurred no additional general obligation debt; however, the City
entered into several capital lease purchase obligations secured by non-ad valorem revenues. In addition, the
Council authorized $5 million additional non-ad valorem debt to be issued early in fiscal year 2004. This
debt will be used to address the most urgent stormwater and drainage improvements needed to the City's
canals and drainage systems.
Additional information on the City's long-term debt can be found in Note 5 starting on page 46 of this report.
Economic Factor 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 3.2 percent. This compares favorably to the state average of 5.2
percent. Due to the sale by the MacArthur Foundation of its vast holdings several years ago, construction
continued at its record pace during the fiscal year, with approximately $443 million in new construction
permit valuation issued.
All of these factors were considered in preparing the City of Palm Beach Gardens' budget for fiscal year
2004.
During the current fiscal year, undesignated
fund balance in the General Fund increased to
$7.5 million. It is approximately equal to two
months of the General Fund expenditures.
Over the last several years, the City has been
able to increase its undesignated fund balance
as shown in the graph to the right. A portion
of undesignated fund balance will be used to
preclude or moderate future tax and user fee
increases.
Rd Year8 1997 through 2003
(In mlllkns)
8
7
6
5
4
3
2
1
0
In 1995, the State of Florida limited all local
governments' ability to increase property taxable
values in any given year to 3 percent or cost of
living, whichever is lower. The graph to the left
indicates that property tax rates have remained
steady over the last two years, and was reduced
slightly in the fiscal year 2004 budget. 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.
Rscal bars 1997 through 2003
7
6
5
4
3
2
1
0
1997 1998 1999 2000 2001 2002 2003
15
rhis financial rqmt is designed to provide a general overview of the City of Palm Beach Gardens'
iinances for all those with an interest in the City's finances.
Questions conqaning any of the information provided in this report or requests for additional
financial infomation should be addressed to Allan Owens, Finance Administratar, Finance
Department, City of Palm Beach Gardens, 10500 N. Military Trail Palm Beach Gatdens, Florida
13410.
16
CITY OF PALM BEACH GARDENS. FLORIDA Statement of Net Assets
September 30, 2003
Governmental Business-type
Activities Activities Total
Assets:
Cash and cash equivalents $ 19,161,157 $ 494,878 $ 19,656,035
Investments 6,546,280 6,546,280
Receivables (net) 1,349,771 1,349,77 1
369,378 369,378 Due from other governments
Inventories 74,27 1 11,850 86,121
Prepaids 2,066,668 2,066,668
- - -
-
Net pension asset 158,357 - 158,357
Deposits 1,100 1,100
Restricted assets: - Cash and cash equivalents 3,717 3,717
Investments 1,011,261 61 1,313 1,622,574
Deferred charges - 114,749 114,749
Capital assets:
Nondepreciable:
Land and improvements 12,732,930 6,675,450 19,408,380
Construction in progress 10,116,180 - 10,116,180
Depreciable:
Buildings 2 1,637,957 498,601 22,136,558
Roadways 48,898,347 48,898,347
Machinery and equipment 17,877,987 473,099 18,35 1,086
Less: accumulated depreciation (46,076,646) (3,010,342) (49,086,988)
Total assets $ 107,045,669 $ 5,870,698 $ 112,916,367
Accounts payable and other current liabilities $ 2,172,602 $ 41,862 $ 2,214,464
Contract and retainage payable 849,185 849,185
Accrued interest payable from restricted assets 526,850 139,536 666,386
Noncurrent liabilities:
Drainage and structures 11,118,054 - 11,118,054
Liabilities:
Contractor engineering deposits 377,669 - 377,669
Deferred revenue 940,182 - 940,182
Due within one year 2,030,615 282,669 2,313,284
Due in more than one year 32,595,522 6,610,479 39,206,001
Total liabilities $ 39,492,625 $ 7,074,546 $ 46,567,171
Invested in capital assets (net of related debt) $ 41,678,672 $ (2,236,869) $ 39,441,803
Restricted for:
Debt service 1,011,261 611,313 1,622,574
Other purposes 3,717 3,717
Unrestricted 16,961,768 421,708 17,383,476
Total net assets $ 67,553,044 $ (1,203,848) $ 66,349,196
Net Assets:
Capital improvements 7,897,626 - 7,897,626
See accompanying notes to basic financial statements.
17
CITY OF PALM BEACH GARDENS. FLORIDA Statement of Activities
Year Ended September 30,2003
Program Revenues
Operating Capital
FunctiodProgram Charges for Grants and Grants and
Activities Expenses Services Contributions Contributions
Governmental activities:
General government $ 7,912,852
Public safety 22,860,109
Culture/recreation 5,353,104
Physical environment 3,128,692
Transportation 3,105,384
Interest on long-term debt 1,576,5 1 1
Total governmental activities 43,936,652
$ 4,167,758 $ -$ -
1,940,783 - 1,508,152
1,367,552 127,500 - - 282,233
17,037 - 4,286,141
7,493,130 - 6,204,026
Business-type activities:
Golf course 1,729,909 1,254,3 84 - -
Total business-type activities 1,729,909 1,254,384 - -
Total government $ 45,666,561 $ 8,747,514 !# - $ 6,204,026
General revenues:
Property taxes
Sales tax
Franchise fees
Public service taxes
State shared revenue
Taxes:
Impact fees
Investment earnings
Miscellaneous
Transfers
Total general revenues and transfers
Change in net assets
Net assets, beginning of year
Net assets. end of vear
18
Governmental Business-type
Activities Activities Total
$ (3,745,094) $ - $ (3,745,094)
(19,411,174) - (19,411,174)
(3,858,052) - (3,858,052)
(2,846,45 9) - (2,846,459)
1,197,794 - 1 , 197,794
(1,576,511) - (1,5763 1 1)
(30,239,496) - (30,239,496)
(475,525) (475,525) - (475,525) (475,525)
(30,239,496) (475,525) (30,715,021)
26,979,019 - 26,979,O 19
3,076,776 - 3,076,776
3,049,795 - 3,049,795
739,827 - 739,827
730,007 - 730,007
5,357,006 - 5,357,006
657,lO 1 38,048 695,149
405,875 24,000 429,875
(45 1,416) 451,416 -
40,543,990 513,464 41,057,454
10,304,494 37,939 10,342,433
57,248,550 (1,241,787) 56,006,763
$ 67,553,044 $ (1,203,848) $ 66,349,196
See accompanying notes to basic financial statements.
19
CITY OF PALM BEACH GARDENS. FLORIDA Balance Sheet
Governmental Funds
September 30,2003
Burns
Road
General Improvements
Assets:
Cash and cash equivalents $ 7,039,694 $ 946,013
Investments 6,546,280 -
Receivables:
Accounts 886,855 342,377
Interest 50,993 -
Intergovernmental:
State 346,266 -
county 23,112 -
Due from other funds 16,218 -
Prepayments 55,217 -
Restricted assets:
Cash and cash equivalents 3,717 -
Investments - 718,894
Total assets $ 14,968,352 $ 2,007,284
~
Liabilities and fund balances
Liabilities:
Accounts payable $ 1,407,477 $ 7,093
Accrued liabilities 554,897 -
Contractor engineering deposits 377,669 -
Contract and retainage payable 450,562 271,481
Deferred revenue 834,455 -
Due to other funds - -
Compensated absences payable 66,686 -
Total liabilities 3,691,746 278,574
Reserved for encumbrances 1,564,036 1 , 104,144
Reserved for prepayments 55,217 -
Reserved for law enforcement 23,452 -
Reserved for capital improvements 53,415 429,885
Unreserved 9,580,486 194,68 1
Unreserved, reported in nonmajor funds:
Capital projects funds - -
Special revenue funds - -
Total fund balances 11,276,606 1,728,710
~
Fund balances:
Total liabilities and fund balances $ 14,968,352 $ 2,007,284
20
Other Total
Impact Impact Funds Funds
Recreation Road Governmental Governmental
$ 4,378,499 $ 3,440,527 - $ 2,850,730 -
69,546 -
-
2,010,792
$ 18,655,463
6,546,280
1,298,778
50,993
346,266
23,112
16,218
2,066,009
- - - 3,717 - - 292,367 1,011,261
$ 4,378,499 $ 3,440,527 $ 5,223,435 $ 30,018,097
$ 5,495 $ - $ 124,643 $ 1,544,708 - - 15,329 570,226 - - - 377,669
4,140 - 123,002 849,185 - - 105,727 940,182 - - 16,218 16,218 - - - 66,686
9,635 - 384,919 4,364,874
7,975 - 247,425 2,923,580 - - 1,998,548 2,053,765 - - 27,343 50,795
3,973,799 3,440,527 - 7,897,626
387,090 - - 10,162,257
- 1,890,273 1,890,273
- 674.927 674.927
~
4,368,864 3,440,527 4,838,516 25,653,223
!3 4.378.499 $ 3.440.527 $ 5.223.435 $ 30.018.097
See accompanying notes to basic financial statements.
21
CITY OF PALM BEACH GARDENS. FLORIDA Reconciliation of the Governmental Funds Balance Sheet
to the Statement of Net Assets
September 30,2003
Total governmental fund balances
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.)
Cost of assets
Accumulated depreciation
Long-term liabilities, including notes and bonds payable, are
not due and payable in the current period and therefore are
not reported in the funds. Long-term liabilities (net of
discounts/premiums and deferred amounts on refunding) at
year-end consist of:
Due within one year
Due in more than one year
Accrued interest on long-term debt
The internal service fund is used by management to charge
the costs of certain activities to individual funds.
The assets and liabilities of the internal
service fund that are reported in governmental
activities.
Other long-term assets are not available to pay for current
period expenditures, and therefore, are deferred in funds.
Net pension asset
$ 25,653,223
$1 18,826,671
(44,55 1,074)
74,275,597
(1,963,929)
(3 1,778,692)
(507,540)
(34,250,
1,716,028
1,716,028
Total net assets $ 67,553,044
See accompanying notes to basic financial statements.
22
CITY OF PALM BEACH GARDENS. FLORIDA
Statement of Revenues, Expenditures, and Changes in Fund Balances
Governmental Funds
Year Ended September 30,2003
Burns
Road
General Improvements
Revenues:
Taxes $ 30,768,641 $ -
Licenses and permits 3,955,167 -
Intergovernmental 4,086,339 -
Impact fees -
Local option gas tax - -
Charges for services 1,530,477 -
Grants - 4,286,141
Fines and forfeitures 349,040 -
Interest and investment earnings 469,102 103,927
Miscellaneous 1,775,169 -
Total revenues 42,933,935 4,390,068
Expenditures:
Current:
General government 7,539,3 11 -
Public safety 2 1,436,179 -
Culture and recreation 3,952,988 -
Physical environment 2,927,775 -
Transportation - -
Capital outlay 4,2 15,132 6,19 1,581
Debt service:
Principal 885,267
Interest 958,038 423,404
Total expenditures 41,914,690 6,614,985
-
Excess (deficiency) of revenues over (under) expenditures
Other financing sources (uses):
1 ,O 19,245 (2,224,917)
Debt proceeds 584,387 -
Transfers in 64 1,894 -
Transfers out (493,239) -
Total other financing sources (uses) 733,042 -
Excess (deficiency) of revenues and other financing sources
over (under) expenditures and other financing uses 1,752,287 (2,224,917)
Fund balances, beginning of year 9,524,3 19 3,953,627
~
Fund balances, end of year $ 11,276,606 $ 1,728,710
23
Other Total
Impact Impact Funds Funds
Recreation Road Governmental Governmental
$ - - -
2,588,156 - -
15,000
25,319
-
-
2,628,475
$ - $ - $ 30,768,641 - - 3,955,167 - - 4,086,339
1,522,413 1,246,437 5,357,006 - 559,579 559,579 - 1,515,647 3,046,124 - 30,816 4,331,957 - 19,131 368,17 1
11,188 43,122 652,658 - - 1,775,169
1,533,601 3,414,732 54,900.81 1
- - 7,539,3 11
272,299 2 1,708,478 - 1,174,979 5,127,967 - - 2,927,775 - 2,844 1,68 1,728 1,684,572
348,643 - 906,276 11,661,632
- -
- - - 885,267 - - 171,944 1,553,386
348,643 2,844 4,207,226 53,088,388
~~
2,279,832 1,530,757 (792,494) 1,812,423
- - - 5 84,3 87 - - 41,823 683,7 17
(319,357) - (271,312) (1,083,908)
(319,357) - (229,489) 184,196
1,960,475 1,530,757 (1,02 1,983) 1,996,619
2,408,389 1.909.770 5.860.499 23.656.604
$ 4,368,864 $ 3,440,527 $ 4,838,516 $ 25,653,223
0
See accompanying notes to basic financial statements.
24
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, 2003
Net change in fhd balances - total governmental funds
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:
Expenditures for capital assets
Less: current year depreciation
In the statement of activities, the loss on the disposal of capital
assets is reported, whereas in the governmental funds, the proceeds
from the disposal increase financial resources:
Capital assets disposed, net of accumulated depreciation
Repayment of debt principal is an expenditure in the governmental
funds, but the repayment reduces long-term liabilities in the
statement of net assets:
Decrease in accrued interest payable
Principal payments on debt
Amounts paid for contamination remediation
Proceeds from debt issuance are reported as other financing
sources and uses in governmental funds. However, these
transactions are not reported in the statement of activities. Instead,
they are recognized in the statement of net assets as changes to
liabilities.
Proceeds from debt
$11,681,456
(3,447,582)
$1,996,6 19
8,233,874
(213,559)
(213,559)
8,379
885,267
183.119
1,076,765
(584,3 87)
(584,387)
Continued on the following page.
25
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 (Continued)
Year Ended September 30,2003
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 long-term compensated absences
Change in net pension benefit
Internal service funds are used by management to
charge the costs of fleet maintenance activities. The net
revenue of the internal service fund is reported with
governmental activities. I
$ (367,657)
50,35 1
$ (317,306)
Change in net assets 112,488
112,488
Change in net assets $ 10,304,494
See accompanying notes to basic financial statements.
26
CITY OF PALM BEACH GARDENS. FLORIDA Statement of Net Assets
Proprietary Funds
September 30,2003
Business-type Governmental
Activities Activities
Fund Fund
Enterprise Internal Service
Golf Course Fleet Management
Assets:
Cash and cash equivalents $ 494,878 $ 505,694
Inventory 11,850 74,27 1
Restricted investments 611,313 -
Prepayments - 659
Deposits 1,100 -
Deferred charges 114,749 -
Land, building and equipment, net of depreciation 4,636,808 2,029,2 12
Total assets $ 5,870,698 $ 2,609,836
Liabilities:
Accounts payable $ 28,042 $ 50,490
Accrued liabilities 13,820 7,178
Accrued interest payable from restricted assets 139,536 19,310
Compensated absences payable 19,47 1 13,505
Revenue bonds payable 6,775,000 -
Obligations under capital lease 98,677 803,325
Total liabilities $ 7,074,546 $ 893,808
Net Assets:
Invested in capital assets, net of related debt $ (2,236,869) $ 1,225,887
Restricted for debt service 611,313 -
Unrestricted 42 1,708 490,141
Total net assets $ (1,203,848) $ 1,716,028
See accompanying notes to basic financial statements.
27
CITY OF PALM BEACH GARDENS. FLORIDA Statement of Revenues, Expenses and Changes in Net Assets (Deficit)
Proprietary Funds
Year Ended September 30,2003
Business-Type Governmental
Activities Activities
~
Enterprise Internal Service
Fund Fund
Golf Course Fleet Management
$ 1,238,670 $ 1,506,107
Operating revenues:
Charges for service
Miscellaneous 15,714 -
Total operating revenues 1,254,384 1,506,107
Operating expenses:
Personnel expenses 586,983 348,360
Depreciation 23 1,178 4433 18
Repair and maintenance 40,662 186,792
Fuel and chemicals 237,886
Operating supplies 112,995 74,776
Cost of goods sold 89,724
Other professional and contractual 63,126 6,393
Utilities 59,436 1,667
Management 15,545 -
Equipment rental 61,308 -
Insurance 40,000 -
Promotional advertising 32,883 -
Other expenses 43,870 16,807
Amortization 8,800 -
Total operating expenses 1,386,510 1,316,199
Operating income (loss) (132,126) 189,908
Nonoperating revenues (expenses):
-
Land rental 24,000
Interest revenue 38,048 4,443
Insurance proceeds - 308
CNG Fuel - 558
Interest expense (343,399) (3 1,504)
Total nonoperating revenues (expenses) (281,351) (26,195)
Income (loss) before transfers
Transfers in
(4 13,477) 163,7 13
45 1,416 -
Transfers out - (5 1,225)
Change in net assets 37,939 112,488
Net assets (deficit), beginning of year (1,241,787) 1,603,540
Net assets (deficit), end of year $ (1,203,848) $ 1,716,028
See accompanying notes to basic financial statements.
28
CITY OF PALM BEACH GARDENS. FLORIDA Statement of Cash Flows
Proprietary Funds
Year Ended September 30,2003
Business-type Governmental
Activities Activities
Enterprise Internal Service
Fund Fund
Golf Course Fleet Management
Cash flows from operating activities:
Cash received from other fbnds for
Cash paid to suppliers for goods and services (569,899) (624,866)
Cash paid to employees for services (570,077) (342,825)
Net cash provided by operating activities 114,408 538,416
Cash received from customers $ 1,254,384 $ -
quasi-external transactions - 1,506,107
Cash flows from noncapital financing activities:
Net cash provided by (used in) noncapital
Transfers from (to) other fbnds 451,416 (5 1,225)
financing activities 451,416 (51,225)
Cash flows from capital and related
financing activities:
Principal paid on loan (240,000)
Interest paid on loan (346,840) -
Proceeds from capital lease financing 54 1,404
Principal paid on capital leases (32,447) (322,775)
Purchases of capital assets (161,782) (861,296)
related financing activities (649,945) (658,666)
-
13 1 , 124
Proceeds from sale of capital assets - 866
Interest paid on capital leases - (16,865)
Net cash used in capital and
Cash flows from investing activities:
Interest on investments 38,048 4,443
Cash received from land rental 24.000 -
~~
Net cash provided by investing activities 62,048 4,443
Net decrease in cash and cash equivalents (22,073) (1 67,032)
Cash and cash equivalents, beginning of year 5 16,95 1 672,726
Cash and cash equivalents, end of year $ 494,878 $ 505,694
Continued on the following page.
29
CITY OF PALM BEACH GARDENS. FLORIDA Statement of Cash Flows
Proprietary Funds (Continued)
Year Ended September 30,2003
Business-type Governmental
Activities Activities
Enterprise Internal Service
Fund Fund
Golf Course Fleet Management
Reconciliation of operating income (loss) to
net cash provided by operating activities:
Operating income (loss) $ (132,126) $ 189,908
Adjustments to reconcile operating income (loss)
to net cash provided by operating activities:
Depreciation 231,178 4433 18
Amortization 8,800 -
(Increase) decrease in:
Inventory 8,782 (39,426)
Prepayments 2,5 16 -
Accounts payable (21,648) (63,995)
Accrued liabilities 5,388 2,353
Compensated absences 11,518 3,182
Total adjustments 246,534 348,508
Net cash provided by operating activities $ 114,408 $ 538,416
Other assets - 2,876
Increase (decrease) in:
CITY OF PALM BEACH GARDENS. FLORIDA Statement of Fiduciary Net Assets
Fiduciary Funds
September 30,2003
Pension
Trust
Funds
Assets:
Cash
Investments, at fair values:
$ 101,405
Common stocks 4,618,477
4,088,268 U.S. Government bonds and notes
Mortgage backed securities 1,586,543
Money market mutual funds 1,407,838
Corporate bonds 2,486,602
Pooled equity trust funds 6,474,457
Mutual f;nds 2,5 18,440
Total investments 23,180,625
Receivables:
Interest 84,06 1
Employees 75,716
79 1
$ 23,442,598 Total assets
Due from general fund
Liabilities:
Accounts payable $ 30,595
Net assets held in trust for pension benefits $ 23,412,003
('I A schedule of funding progress for each plan is presented on page 67.
See accompanying notes to basic financial statements.
31
CITY OF PALM BEACH GARDENS. FLORIDA Statement of Changes in Fiduciary Net Assets
Fiduciary Funds
Year Ended September 30,2003
Pension
Trust
Funds
Additions:
Contributions:
Employer $ 1,938,905
State of Florida 655,975
Employee 932,867
Total contributions 3,527,747
Investment earnings:
Net appreciation in fair value of investments 1,910,977
Interest and dividends 5 16,966
Less investment expenses (120,170)
Net investment earnings 2,307,773
Total additions 5,835,520
I
Deductions:
Pension benefits 681,430
Administrative expenses 124,273
Total deductions 805,703
Change in net assets 5,029,8 17
Net assets, beginning of year 18,382,186
Net assets, end of year $ 23,412,003
See accompanying notes to basic financial statements.
32
CITY OF PALM BEACH GARDENS, FLORIDA
Notes to Basic Financial Statements
September 30,2003
NOTE 1. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
The Reporting Entity
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.
As required by generally accepted accounting principles, these financial statements present the
government and its component units. Component units are legally separate entities for which
the primary government is considered to be financially accountable and for which the nature
and significance of their relationship with the primary government are such that exclusion
would cause the City’s combined financial statements to be misleading or incomplete. The
primary government is considered financially accountable if it appoints a voting majority of an
organization’s governing body and imposes its will on that organization. The primary
government may also be fmancially accountable if an organization is fiscally dependent on the
primary government, regardless of the authority of the organization’s governing board.
Based on the application of the criteria set forth by the Governmental Accounting Standards
Board, management has determined that no component units exist that would require inclusion
in this report. Further, the City is not aware of any entity that would consider the City to be a
component unit.
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 are normally supported by taxes and intergovernmental revenues, are reported
separately from business-type activities, which rely to a significant extent on fees and charges
for support.
The statement of activities demonstrates the degree to which the direct expenses of a given
fbnction or segment are offset by program revenues. Direct expenses are those 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 operational 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 and the major individual enterprise fund are
reported as separate columns in the fund financial statements.
33
CITY OF PALM BEACH GARDENS, FLORIDA
Notes to Basic Financial Statements
(Continued)
NOTE 1. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued)
Measurement Focus, Basis of Accounting and Financial Statement Presentation
The government-wide financial statements are reported using the economic resources
measurement focus and the accrual basis of accounting, as are the proprietary fimd financial
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
revenue 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 enough 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 and claims and
judgments, are recorded only when payment is due.
Property taxes, franchise taxes, licenses, and interest associated with the current fiscal period
are all considered to be susceptible to accrual and so have been recognized as revenues of the
current fiscal period. All other revenue items are considered to be measurable and available
only when cash is received by the City.
The City reports the following major governmental funds:
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 Village except those required
to be accounted for in another fund.
Bums Road Immovement Fund
acquiring, constructing, and placing into service improvements to Burns Road.
Recreation Imuact 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.
This capital projects fund accounts for the cost of
Roads ImDact 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.
The City reports the following major enterprise fund
Golf Course Enterprise Fund This fund accounts for all activities related to the golf course.
Additionally, the City reports the following fund types:
34
CITY OF PALM BEACH GARDENS, FLORIDA
..
Notes to Basic Financial Statements
(Continued)
NOTE 1. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued)
Measurement Focus, Basis of Accounting and Financial Statement Presentation (Continued)
Internal Service Fund This fund accounts for fleet management services provided to other
departments on a cost reimbursement basis.
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 financial statements to the
extent that those standards do not conflict with or contradict guidance of GASB. Governments
also have the option of following subsequent private sector guidance for their business-type
activities and enterprise funds, subject to this same limitation. The City has elected not to
follow subsequent private sector guidance.
As a general rule, the effect of interfhd activity has been eliminated from the government-wide
financial statements. Exceptions to this general rule are charges between the golf course and
various other functions of the City. Elimination of these charges would distort the direct costs
and program revenues reported for the various functions concerned.
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 non-operating 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 the City’s golf course enterprise fund are charges to customers
for sales and services. Operating expenses for the enterprise fund includes the cost of sales and
services, administrative expenses and depreciation on capital assets. All revenues and expenses
not meeting this definition are reported as non-operating revenues and expenses.
When both restricted and unrestricted resources are available for use, it is the City’s policy to
use restricted resources first, then unrestricted resources as they are needed.
Cash and Cash Equivalents
All short-term investments that are highly liquid are considered to be cash equivalents. Cash
equivalents are readily convertible to a known amount of cash, and, at the day of purchase, have
a maturity no longer than three months.
Investments
Investments are reported at fair value, which is determined by using various third party pricing
sources. The Local Government Surplus Funds Trust Fund, administered by the Florida State
Board of Administration, is a “2A-7 like” pool and, thus, these investments are valued using the
pooled share price.
I
35
CITY OF PALM BEACH GARDENS, FLORIDA
Notes to Basic Financial Statements
(Continued)
NOTE 1. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued)
Restricted Assets
Cash and cash equivalents and investments are restricted for the following purposes:
General fund:
Civil rights lawsuit settlement $ 3,717
Total restricted cash and cash equivalents 3,717
Debt service 1,011,261
Capital projects funds:
Enterprise fund:
Debt service 61 1,313
Total restricted investments 1,622,574
Total restricted assets $ 1,626,291
Inventory
Inventory is stated at cost on 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 enterprise fund consists of items held for resale: food, beverages, and golf shop
merchandise. Inventory in the internal service fund and governmental activities in the statement
of net assets consists of vehicle engine parts and fuel held for consumption.
Capital Assets and Depreciation
Capital assets, which include property, plant, and equipment, are reported in the applicable
governmental or business-type activities column in the government-wide financial statements.
Capital assets are defined by the City as assets with an initial individual cost of $750 or more
and an estimated life in excess of one year. The City has elected to retroactively apply the
capitalization requirements of GASB Statement No. 34 to major general infrastructure assets
acquired in fiscal years ending after June 30, 1980, or that were significantly reconstructed or
improved during that multi-year period.
The accounting and reporting treatment applied to the capital assets associated with a fund are
determined by its measurement focus. General capital assets are assets of the City as a whole.
When purchased, such assets are recorded as expenditures in the governmental hds and
capitalized as assets in the government-wide statement of net assets. General capital assets are
carried at historical cost. Where cost cannot be determined from the available records,
estimated historical cost has been used to record the estimated value of the assets. Assets
acquired by gift or bequest are recorded at their fair value at the date of acquisition.
Capital assets of the enterprise funds are capitalized in the fund in which they are utilized. The
valuation basis for enterprise fund capital assets are the same as those used for general capital
assets.
Additions, improvements, and other capital outlay that significantly extend the useful life of an
asset are capitalized. Other costs incurred for repairs and maintenance are expensed as incurred.
36
CITY OF PALM BEACH GARDENS, FLORIDA
NOTE 1.
Notes to Basic Financial Statements
(Continued)
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued)
Capital Assets and Depreciation (Continued)
Depreciation has been provided over the estimated useful lives using the straight-line method of
depreciation. The estimated lives for each major class of depreciable capital assets are as
follows:
Buildings 25 years
Roadways 3-40 years
Drainage and structures 35-75 years
Machinery and equipment 3-7 years
Compensated Absences
It is the City’s policy to permit employees to accumulate a limited amount of earned but unused
sick, vacation, and personal leave, which will be paid upon separation of service. Vacation and
personal leave are accrued as liabilities when benefits are earned by the employees, that is, the
employees have rendered services that give rise to the vacation and personal leave liability and
it is probable that the City will compensate the employees in some manner, e.g., in cash or in
paid time-off, now or upon termination or retirement. The City uses the vesting method in
accruing sick leave liability. The vesting method accrues sick leave liability for employees who
are eligible to receive termination payments upon separation as well as those expected to
become eligible in the future.
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.
Long-Term Obligations
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 govemmental activities, business-type activities, or proprietary fimd 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 effective 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 fimd financial statements, govemmental 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, are
reported as debt service expenditures.
37
I
CITY OF PALM BEACH GARDENS, FLORIDA
NOTE 1. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued)
Notes to Basic Financial Statements
(Continued)
Net Assets
Equity in the govemment-wide statement of net assets is displayed in three categories: 1)
invested in capital assets net of related debt, 2) restricted, 3) unrestricted. Net assets invested in
capital 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. 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 Equity
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. Unreserved fund balance amounts that are reported as designations
of fund balances represent tentative plans for financial resource utilization in a fiture period.
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 new year.
Reserved for prepavments - Indicates that a portion of fimd balance is segregated since
these items do not represent “available spendable resources”.
Reserved for law enforcement - Restricted for expenditures related solely to law
enforcement.
Reserved for capital improvements - Represents spendable resources restricted for
construction projects.
Interfund Transactions
Activity between fhds that is representative of lendinghorrowing arrangements outstanding at
the end of the fiscal year are referred to as either “due to/fi-om other funds” (Le., the current
portion of interfund loans) or “advances to/fi-om other funds” (Le., the noncurrent portion of
interfund loans). All other outstanding balances between funds are reported as “due to/fiom
other funds.” Any residual balances outstanding between the governmental activities and
business-type activities are reported in the government-wide financial statements as internal
balances.
Transfers and interfund balances totally within governmental activities and those that are totally
within business-type activities are eliminated and not presented in the govemment-wide
financial statements. Transfers and balances between governmental and business-type activities
are presented in the govemment-wide financial statements.
38
CITY OF PALM BEACH GARDENS, FLORIDA
Notes to Basic Financial Statements
(Continued)
NOTE 1. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued)
Property Taxes
1'.
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. The assessed value of property within the corporate
limits of the City at January 1, 2002, upon which the 2002/03 levy was based, was
approximately $4.5 billion. 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, 2003,
was 6.250 ($6.250 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, 2003, unpaid
delinquent taxes are not material and have not been recorded by the City.
Allowance for Doubtful Accounts
An allowance for doubtful accounts has been provided for those accounts where collectibility
appears to be doubtful.
Estimates
The financial statements and related disclosures are prepared in conformity with accounting
principles generally accepted in the United States. Management is required to make estimates
and assumptions that affect the reported amounts of assets and liabilities, the disclosure of
contingent assets and liabilities at the date of the financial statements, and revenue and expenses
during the period reported. These estimates include assessing the collectibility of accounts
receivable, the use and recoverability of inventory, and useful lives and impairment of tangible
assets, among others. Estimates and assumptions are reviewed periodically and the effects of
revisions are reflected in the financial statements in the period they are determined to be
necessary. Actual results could differ from estimates.
I 39
CITY OF PALM BEACH GARDENS, FLORIDA
Notes to Basic Financial Statements
(Continued)
NOTE 1. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued)
I Pension Plans
The City sponsors and administers five pension plans covering substantially all full-time
employees. Three of the pension plans are defined benefit plans and two are defined
contribution plans. Annual costs of the defined benefit pension plans are actuarially computed
and the City funds annual pension costs as incurred. The contributions for the defined
contribution pension plans are calculated internally by the City and paid as incurred.
NOTE 2. DEPOSITS AND INVESTMENTS
Deposits
In addition to insurance provided by the Federal Depository Insurance Corporation, deposits are
held in banking institutions approved by the State Treasurer of the State of Florida to hold
public funds. Under Florida Statutes Chapter 280, Florida Security for Public Deposits Act, the
State Treasurer requires all Florida qualified public depositories to deposit with the Treasurer or
another banking institution eligible collateral. In the event of failure of a qualified public
depository, the remaining public depositories would be responsible for covering any resulting
losses. Accordingly, the City’s deposits at year end are insured or collateralized with securities
held by the entity or by its agent in the entity’s name.
Deposits include checking accounts, petty cash, and cash in pension brokerage accounts. At
year end, the reported amount of the City’s deposits was $7,655,196 and the bank balance was
$7,959,989. Included in the carrying amount of deposits is $2,465 cash on hand. Of the bank
balance, $176,638 was covered by federal depository insurance and $7,783,351 was covered by
collateral held by the State Treasurer.
Investments I
The City is authorized to make direct investments of its surplus funds in the following:
.z
o
Negotiable direct obligations of the United States Government.
Obligations of the federal farm credit banks, the Federal Home Loan Mortgage
Corporation, the Federal Home Loan Bank, or obligations guaranteed by the
Government National Mortgage Association.
Obligations of the Federal National Mortgage Association.
Interest bearing time deposits or savings investments in banks organized under the laws
of the state or in national banks organized under the laws of the United States and doing
business and situated in Florida, in savings and loan associations which are under state
supervision, or in federal savings and loan associations located in Florida and organized
under federal law and federal supervision, provided that any such deposits are secured
by collateral as may be prescribed by law.
Securities of, and other interests in, any open-end or closed-end management type
investment company or investment trust registered under the Investment Company Act
o
o
o
I 40
CITY OF PALM BEACH GARDENS, FLORIDA
Notes to Basic Financial Statements
(Continued)
NOTE 2. DEPOSITS AND INVESTMENTS (Continued)
Investments (Continued)
of 1940, as amended fiom time to time, provided the portfolio of such investment
company or investment trust is limited to United States Government obligations and to
repurchase agreements fully collateralized by such United States Government
obligations and provided such investment company or investment trust takes delivery of
such collateral either directly or through an authorized custodian.
The Local Government Surplus Funds Trust Fund.
The Florida Counties Investment Trust.
Short-term obligations of corporations organized in the United States with assets
exceeding $500,000,000 if the obligations are rated at the time of purchase at one of
three highest classifications established by at least two standard rating services and
which mature not later than 180 days fiom the date of purchase and such purchases do
not exceed ten percent of the corporation’s outstanding obligations.
Floating rate securities within categories one through three provided the rate is tied to
the interest rate paid on United States Treasury securities or an index thereof.
Q
Q
o
Q
Investments of the pension trust funds can consist of the following:
o Time or savings accounts of a national bank, a state bank insured by the Bank Insurance
Fund, or a savings and loan association insured by the Savings Association Insurance
Fund which is administered by the Federal Deposit Insurance Corporation or a state or
federal chartered Credit Union whose accounts are insured by the National Credit
Union Share Insurance Fund.
Obligations of the United States or obligations guaranteed as to principal and interest by
the United States.
Q
C. Individual bonds, stocks, and commingled or mutual funds. No more than five percent
of each hd’s assets may be invested in securities fiom one company. No more than
65 percent of each fund’s assets may be invested in common stock, capital stock and
convertible securities. For the Police Pension, up to ten percent of the assets of the fund
may be invested in foreign securities. The General Employees’ Pension may invest in
foreign securities, without limitation.
Annuity and life insurance contracts with life insurance companies in amounts
sufficient to provide, in whole or in part, the benefits to which all of the members in the
fund shall be entitled.
Bonds issued by the State of Israel, except in the General Employees’ Pension which
does not allow for this investment.
Q
Q
The City’s investments are categorized to give an indication of the level of risk assumed by the
entity at year end. Category 1 includes investments that are insured or registered or for which
the securities are held by the City or its agent in the City’s name. Category 2 includes
uninsured and unregistered investments for which the securities are held by the counter-party’s
trust department or agent in the City’s name. Category 3 includes uninsured and unregistered
41
CITY OF PALM BEACH GARDENS, FLORIDA
Notes to Financial Statements
(Continued)
NOTE 2. DEPOSITS AND INVESTMENTS (Continued)
Investments (Continued)
investments for which the securities are held by the counter-party, or by its trust department or
agent, but not in the entity’s name.
Investments in the State Treasurer’s Investment Pool and mutual funds are not required to be
categorized, since the investments are not evidenced by securities that exist in physical or book
entry form.
A reconciliation of deposits and investments as shown on the statement of net assets and
statement of fiduciary net assets for the City is as follows:
By Category:
Cash and cash equivalents $ 19,761,157
Investments 3 1,349,479
Total deposits and investments $ 51,110,636
Presented in the statement of net assets:
Governmental activities:
Cash and cash equivalents
Investments
Cash and cash equivalents
Business-type activities:
$ 19,164,874
7,557,541
494,878
Investments 61 1,313
Total statement of activities 27,828,606
Pension trust funds:
Presented in the statement of fiduciary net assets:
Cash and cash equivalents 10 1,405
Investments 23,180,625
Total fiduciary funds 23,282,030
Total deposits and investments $ 51,110,636
The following matrix presents the components of the City’s cash and cash equivalents and
investments at September 30, 2003. The investment risk categories are indicated in the last
column. Deposit risks are not included in the table.
42
CITY OF PALM BEACH GARDENS, FLORIDA
Notes to Financial Statements
(Continued)
NOTE 2. DEPOSITS AND INVESTMENTS (Continued)
Investments (Continued)
Reported Fair
Unrestricted Restricted Amount Value Category
Cash and cash equivalents:
Deposits $ 7,655,196 $ - $ 7,655,196 $ 7,655,196 -
Money market mutual funds 2 19,072 3,7 17 222,789 222,789 -
Investment in the State Treas- urer’s Investment Pool 11,883,172 - 11,883,172 11,883,172 -
Total cash and
cash equivalents $ 19,757,440 $ 3,717 $ 19,761,157 $ 19,761,157
Investments:
U.S. Government and
Government backed
securities
Guaranteed investment contracts
Pension trust investments:
U.S. Government and
Government backed
securities
Common stocks
Corporate bonds
Mortgage backed securities
Pooled equity trust fund
Mutual funds
Money market funds
$ 6,546,280 -
4,088,268
4,6 18,477
2,486,602
1,568,543
6,474,457
2,5 18,440
1,407,838
$ -
1,622,574
$ 6,546,280
1,622,574
4,088,268
4,618,477
2,486,602
1,568,543
6,474,457
2,5 18,440
1,407,838
$ 6,546,280
1,622,574
4,088,268
4,6 18,477
2,486,602
1,568,543
6,474,457
2,5 18,440
1,407,838
Total investments $ 29,726,905 $ 1,622,574 $ 31,349,479 $ 31,349,479
NOTE 3. RECEIVABLES
Receivables for the year ended September 30,2003, are as follows:
Burns Road Nonmajor
General Improvements Funds Total
Franchise taxes $ 567,982 $ - $ $ 567,982
Telecommunications taxes 57,063 57,063
Accounts 424,4 17 24,088 448,505 Interest 50,993 - - 50,993
43
CITY OF PALM BEACH GARDENS, FLORIDA
Notes to Basic Financial Statements
(Continued)
NOTE 3. RECEIVABLES (Continued)
Burns Road Nonmajor
General Improvements Funds Total
Intergovernmental:
State of Florida:
Half cent sales tax $ 199,830 $ - $ - $ 199,830
Grants 141,914 342,377 - 484,29 1
Local option gas tax - - 45,45 8 45,45 8
compensation 6,591 - - 6,591
Impact fees 17,659 - - 17,659
Fines 233 12 - - 23,112
Firefighters’ supplemental
Palm Beach County:
1,489,561 342,377 69,546 1,90 1,484
Less: allowance for uncollectible accounts (182,335) - - (182,335)
$ 1,307,226 $ 342,377 $ 69,546 $ 1,719,149
NOTE 4. CAPITAL ASSETS
Capital assets activity for the year ended September 30,2003, was as follows:
Balance Balance
2002 Additions Deletions 2003
October 1, September 30,
Governmental activities:
Non-Depreciable Assets:
Land $ 10,764,659 $ 1,968,271 $ - $ 12,732,930
Construction in progress 2,359,256 10,009,022 (2,252,098) 10,116,180
Total non-depreciable assets 13,123,9 15 1 1,977,293 (2,252,098) 22,849,110
Depreciable Assets:
Buildings 19,701,160 2,22 1,423 (284,626) 21,637,957
Roadways 48,898,347 - - 48,898,347
Drainage and structures 11,118,054 - - 11,118,054
Machinery and equipment 15,175,068 3,184,872 (481,953) 17,877,987
Total depreciable assets 94,892,629 5,406,295 (766,579) 99,532,345
Less accumulated depreciation:
Buildings (4,369,478) (805,324) 113,850 (5,060,952)
Roadways (27,038,03 1) (1,419,212) - (28,457,233)
Drainage and structures (2,4 16,733) (102,789) - (2,5 19,522)
Machinery and equipment (8,914,324) (1,563,775) 439,170 (10,038,929)
Total accumulated depreciation (42,738,566) (3,891,100) 553,020 (46,076,646)
assets, net $65,277,978 $ 13.314,488 $(2,465,657) $ 76,304,809
Governmental activities capital
44
CITY OF PALM BEACH GARDENS, FLORIDA
Notes to Basic Financial Statements
(Continued)
NOTE 4. CAPITAL ASSETS (Continued)
Balance Balance
2002 Additions Deletions 2003
October 1, September 30,
Business-type activities
Non-depreciable assets:
Depreciable Assets:
Land $ 1,788,948 $ - $ - $ 1,788,948
Land improvements 4,855,844 30,658 - 4,886,502
Buildings 498,601 - - 498,60 1
Equipment and vehicles 419,654 13 1,124 (77,679) 473,099
Total depreciable assets 5,774,099 161,782 (77,679) 5,858,202
Less accumulated depreciation:
Land improvements (2,296,765) (1 73,548) - (2,470,3 13)
Buildings (1 73,323) (19,555) - (1 92,878)
Equipment and vehicles (3 86,755) (3 8,075) 77,679 (347,151)
Total accumulated depreciation (2,856,843) (23 1 , 178) 77,679 (3,010,342)
Business-type activities
capital assets, net $ 4,706,204 $ (69,396) $ - $ 4,636,808
Depreciation expense was charged to functions as follows:
Governmental activities:
General Government $ 376,417
Public Safety 978,471
Culture and Recreation 418,895
Physical Environment 696,505
Transportation 1,420,812
Total depreciation expense -
Business-type activities:
Governmental activities $3,891,100
Golf Course $ 231,178
45
CITY OF PALM BEACH GARDENS, FLORIDA
Notes to Basic Financial Statements
(Continued)
NOTE 5. LONG-TERM DEBT
Changes in Long-Term Liabilities
Long-term liability activity for the year ended September 30,2003, was as follows:
~ ~~
Balance Balance Due
October 1, September 30, Within
2002 Additions Deletions 2003 One Year
Governmental activities:
Loan payable $ 11,985,000 $ -$ - $ 11,985,000 $ 445,000
Notes payable 3,701,991 163,616 3,538,375 402,735
Compensated absences 1,554,152 1,267,091 900,635 1,920,608 66,686
Environmental remediation cost
Capital lease payable 584,696 1,125,790 324,367 1,386,119 357,954
General obligation bonds payable 15,899,2 1 1 - 720,057 15,179,154 758,240
- 619,881 183,119 8 0 0 , 0 0 0 -
Total $ 34,525,050 $ 2,392,881 $ 2,291,794 $34,626,137 $ 2,030,615
Business-type activities:
Capital lease payable $ - $ 131,124 $ 32,447 $ 98,677 $ 32,669 Loan payable 7,015,000 - 240,000 6,775,000 250,000
Compensated absences 7,953 17,893 6,375 19,47 1 -
Total $ 7,022,953 $ 149,017 $ 278,822 !$ 6,893,148 $ 282,669
Notes Payable
Fidelitv Federal Note
On September 16, 1999, the City approved, through passage of a resolution, the issuance of
a note of the City in the principal amount of $1,149,933 to reimburse the City for the cost of
constructing the new tennis center. The City has pledged to budget and appropriate this
obligation payable from non-ad valorem revenue. The note bears interest of 4.7%. Interest
and principal are due annually for seven years. As of September 30, 2003, the outstanding
principal balance due is $538,375.
Annual debt service requirements to maturity are as follows:
Year Ending
September 30, Principal Interest Total
2004 $ 171,237 $ 25,373 $ 196,610
2005 179,354 17,256 196,610
2006 187,784 8,826 196,610
$ 538,375 $ 51,455 $ 589,830
Wachovia Loan
On April 18,2000, the City approved through the passage of a Resolution the issuance of a
note of the City in the principal amount of $3,000,000. The note bears interest of 5.53%.
46
CITY OF PALM BEACH GARDENS, FLORIDA
Notes to Financial Statements
(Continued)
NOTE 5. LONG-TERM DEBT (Continued)
Notes Payable (Continued)
Wachovia Loan (Continued)
Interest only is payable for the first two years. After two years, the principal is payable in
20 semi-annual payments over 10 years beginning on November 1, 2003. The proceeds
from the loan were used for the purchase of a fire truck, the purchase of 33 acres of land,
and for the construction of Fire Station Number 3. As of September 30, 2003, the
outstanding principal balance is $3,000,000.
Annual debt service requirements to maturity are as follows:
Year Ending
September 30, Principal Interest Total
2004 $ 231,498 $ 163,219 $ 394,717
2005 244,914 149,803 394,717
2006 258,645 136,072 394,717
2007 273,146 121,571 394,717
2008 288,179 106,538 394,7 17
2009-201 3 1,703,618 269,963 1,973,582
$ 3,000,000 $ 947,166 $ 3,947,166
Loan Payable
Florida Intergovernmental Finance Commission
On February 15, 2001, the City Council approved, through passage of a resolution,
borrowing not to exceed $30,000,000 from the Florida Intergovemmental Finance
Commission (“the Commission”) loan program to finance and refinance certain capital
projects. See Note 15 describing the City’s participation in the Commission. A loan
agreement was executed on May 1,2001, between the City and the Commission relating to
the Commission’s Capital Revenue Bonds, 2001 Series B. The $19,230,000 loan amount
finances the Burns Road and the PGA Flyover capital improvement projects, which are
recorded in their respective capital project funds, and the refinancing of the 1990 Golf
Course revenue bonds.
A portion of the loan ($11,985,000) is recorded as governmental activities in an amount
equal to the Burns Road and PGA Flyover capital improvement projects. The remainder of
the loan is reported in the Golf Course fund. The City is required to maintain a reserve
account in the amount of $1,622,574. See Note 1 for restricted assets.
The loan is secured by non-ad valorem revenue. The interest rate varies from the issue date
until May 1,2021, ranging from 4.0% to 5.5%. Principal and interest payments are payable
semi-annually on May 1 and November 1. Debt service payments will be made from the
general fund for the portion attributable to the two capital improvement projects and fiom
the Golf Course fund for the portion used in the refinancing. Annual debt service to
maturity is as follows:
47
CITY OF PALM BEACH GARDENS, FLORIDA
Notes to Financial Statements
(Continued)
NOTE 5. LONGTERM DEBT (Continued)
Loan Payable
Florida Intergovernmental Finance Commission (Continued)
Year Ending Governmen tal Activities Business-Type Activities
September 30, Principal Interest Total Principal Interest Total
2004 $ 445,000 $ 589,991 $ 1,034,991 $ 250,000 $ 333,545 $ 583,545
2005 465,000 572,19 1 1,037,191 260,000 323,545 583,545
2006 480,000 5 53,5 92 1,033,592 270,000 313,145 583,145
2007 500,000 534,391 1,034,391 285,000 302,345 587,345
520,000 5 13,890 1,033,890 295,000 290,660 585,660 2008
2009-20 13 2,960,000 2,210,392 5,170,392 1,675,000 1,250,3 13 2,925,3 13
2014-20 18 3 , 805,000 1,3 70,43 8 5,175,438 2,150,000 774,837 2,924,837
20 19-202 1 2,810,000 292,894 3,102,894 1,590,000 165,537 1,755,537
$ 11,985,000 $ 6,637,779 $ 18,622,779 $ 6,775,000 $ 3,753,927 $ 10,528,927
Bonds Payable
General Obligation 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, construction and furnishing of the new City Hall, new
Police Station, and an addition to the central Fire Station; 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, in addition to all other
taxes, without limitation as to rate or amount. The bonds were issued in series.
Series 1996
The first series of bonds, in the amount of $4,400,000, are dated December 1, 1996.
Interest on the bonds is 4.95% and is payable semi-annually on June 1 and December 1,
commencing June 1, 1997. Principal payments will be due December 1 each year
beginning on December 1 , 1997, through December 1 , 20 16. Debt service payments will be
made from the general hd.
Series 1997
The second series of bonds, in the amount of $4,900,000, are dated July 1, 1997. Interest on
the bonds ranges from 3.70% to 5.10% and is payable semi-annually on July 1 and January
1, commencing January 1, 1998. Principal payments will be due July 1 each year beginning
July 1, 1998, through July 1, 2017. Debt service payments will be made from the general
fund.
48
CITY OF PALM BEACH GARDENS, FLORIDA
Notes to Financial Statements
(Continued)
NOTE 5. LONG-TERM DEBT (Continued)
Bonds Payable (Continued)
Series 1998
The third series of bonds, in the amount of $4,400,000, are dated July 1, 1998. Interest on
the bonds is 4.50% and is payable semi-annually on January 1 and July 1, commencing on
January 1,1999. Principal payments will be due July 1 each year beginning July 1,1999,
through July 1,2018. Debt service payments will be made from the general find.
Series 1999
The fourth series of bonds in the amount of $3,700,000 are dated 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 1,2019. Debt service payments will be made from the general find.
Series 2000
The fifth series of bonds in the amount of $1,200,000 are dated 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 be due July 1 each year beginning July 1,2001,
through July 1,2015. Debt service payments will be made from the general fhd.
Annual debt service payments to maturity for the general obligation bonds are as follows:
Year Ending
September 30, Series 1996 Series 1997 Series 1998 Series 1999 Series 2000 Total
2004 $ 347,062 $ 387,110 $ 338,125 $ 294,715
2005 343,029 388,410 335,250 292,925
2006 343,624 389,170 337,150 290,893
2007 343,724 389,380 33 3,600 293,618
2008 343,329 389,030 334,825 290,858
2009-20 13 1,707,776 1,948,890 1,68 1,750 1,442,2 18
2014-201 8 1,372,338 1,571,495 1,709,250 1,459,533
2019 293,580 - - -
$ 115,987 $ 1,482,999
1 15,987 1,475,601
115,987 1,476,824
115,987 1,476,309
1 15,987 1,474,029
579,935 7,360,569
23 1,974 6,344,590 - 293,580
~
4,800,882 5,463,485 5,069,950 4,658,340 1,391,844 21,384,501
Less interest (1,335,882) (1,588,485) (1,444,950) (1,468,340) (367,690) (6,205,347)
obligation bonds $ 3,465,000 $ 3,875,000 $ 3,625,000 $ 3,190,000 $ 1,024,154 $15,179,154
Total general
49
CITY OF PALM BEACH GARDENS, FLORIDA
Notes to Financial Statements
(Continued)
NOTE 5. LONG-TERM DEBT (Continued)
Capital Leases
The City has entered into various lease agreements as lessee for financing the acquisition of
police vehicles, park maintenance equipment and golf course maintenance equipment.
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:
Governmental Business-type
Activities Activities
Assets:
Machinery and equipment $ 1,827,711 $ 131,124
Less: accumulated depreciation (247,92 1) . (1 8,753)
Total $ 1,579,790 $ 112,371
The fhue minimum lease obligations and the net present value of these minimum lease
payments as of September 30,2003, were as follows:
Year Ending Governmental Business-type
September 30, Activities Activities
2004 $ 413,434 $ 33,342
2005 32 1,750 33,342
2006 32 1,750 33,342
2007 102,847 -
2008 52,044 -
2009-20 13 433,454 -
Total minimum lease payments 1,645,279 100,026
Less: amount representing interest (259,160) (1,349)
Present value of minimum lease payments $ 1,386,119 $ 98,677
Environmental Remediation Costs
In June 1997, the State of Florida Department of Environmental Protection informed the City
that an area of contaminated groundwater was located on property owned by the City that was
developed into soccer fields. The City has installed and commenced systems to remove the
contamination from the soil and groundwater. The total cost to clean up the contaminated area
was estimated by an environmental engineering consultant at $1.3 million. To date the City has
spent approximately $683,000 on the effort. Accordingly, a liability of $619,881 is recorded as
a governmental activities’ liability in the government-wide financial statements for the
remaining cost of environmental remediation which is expected to be paid over the next five
years.
50
CITY OF PALM BEACH GARDENS, FLORIDA
Notes to Financial Statements
(Continued)
NOTE 6. DUE FROM/TO OTHER FUNDS
The following summary of amounts due from and to other funds at September 30,2003:
Due from Due to
Other Funds Other Funds
General fund
Extra Duty Police Fund
$ 16,218 $ - 16,218
~~ ~~
Total $ 16,218 $ 16,218
NOTE 7. INTERFUND TRANSFERS
Transfers of resources from a fund receiving revenue to the fund through which the resources will
be expended are reported as other financing sources (uses) in the governmental funds and transfers
(to) from other funds in the enterprise fund. The following is a summary of transfers by fund type
for the year ended September 30,2003.
Transfers In Transfers Out
General fund $ 641,894 $ 493,239
Recreation impact - 319,357
Golf course 451,416
Nonmaj or governmental funds 41,823 271,3 12
Fleet maintenance - 5 1,225
Total transfers $ 1,135,133 $ 1,135,133
NOTE 8. DEFINED BENEFIT PENSION PLANS
The City maintains the following three separate 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”) covering substantially all other full-time City employees. 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 and included as part of the City’s reporting entity.
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 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
51
CITY OF PALM BEACH GARDENS, FLORIDA
Notes to Financial Statements
(Continued)
NOTE 8. DEFINED BENEFIT PENSION PLANS (Continued)
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 prior to its being appropriate for use 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.
Investments are reported at fair value and are managed by third party money managers. The City’s
independent custodians and individual money managers price each instrument using various third
party pricing sources.
The following schedule is derived fiom the respective actuarial reports and City information for the
three pension plans as of October 1,2002, the date of the City’s latest actuarial valuations.
General
Employees’ Police Fire
Accounting Policies and
Plan Assets:
Authority City ordinance
Basis of Accounting Accrual
Asset Valuation:
Reporting Fair value
Actuarial Valuation Fair value
Legal Reserves None
Long-Term Receivable None
IntemalParticipant Loans None
Membership and Plan Provisions:
Members:
Active Participants 8
Retirees and Beneficiaries 11
Terminated Vested 2
Normal Retirement Benefits:
Retirement Age 65
Years of Service (minimum) None
Accrual 2.5%
52
City ordinance/
State statute
Accrual
Fair value
5-year smoothed
market
None
None
$65,735
93
13
2
52
10
3.00%
City ordinance/
State statute
Accrual
Fair value
4-year smoothed
None
None
None
92
3
1
52
10
2.75%
CITY OF PALM BEACH GARDENS, FLORIDA
Notes to Financial Statements
(Continued)
NOTE 8. DEFINED BENEFIT PENSION PLANS (Continued)
General Police Fire
Employees’ Pension Pension
Maximum
Years to Vest
Contributions:
Actuarial Rate:
City
State
Participants
Actuarial Methods:
Valuation Date
Asset Valuation Method
Actuarial Cost Method
Amortization Method
Amortization Period
None 75 .OO%
10 10
4.4% 15.9%
NIA 4.6%
6.0% 8.6%
1011102 1011102
Market 5-year smoothed
market
Aggregate Frozen
cost(2) Entry age
NIA Level percent
NIA 14-28 years
closed
75.00%
10
12.6%
(1)
6.0%
10/1/02
4- year smooth
Frozen
Entry age
Level percent
of pay, closed
29 years
Significant Actuarial Assumptions:
Investment return* 8.0% 8.5% 8.0%
Projected salary increases* 6.5% 6.0% 6.5%
*Includes inflation of 3 .O% 3.5% 3 .O%
Post retirement benefit increases 0.0% NIA 0.0%
(I) During fiscal year 1999 the plan was amended. Amounts received fiom the state are used to provide
additional benefits to plan participants and are no longer applied to the required contribution.
(2) The aggregate actuarial cost method does not identifjl or separately amortize unhded actuarial liabilities.
Annual Pension Costs and Net Pension Obligation (Benefit)
The City’s annual pension cost and net pension obligation (benefit) for the Police Pension for the current year
was as follows:
Annual required contribution (ARC)
Adjustment to annual required contribution
Annual pension cost (APC) 1,43 1,605
Contributions made 1,48 1,956
Increase in net pension benefit (50,351)
Net pension benefit, beginning of year (108,006)
Net pension benefit, end of year $ (158,357)
$ 1,425,328
Interest on net pension benefit (9,181 1
(1 5,548)
53
CITY OF PALM BEACH GARDENS, FLORIDA
Notes to Financial Statements
(Continued)
NOTE 8. DEFINED BENEFIT PENSION PLANS (Continued)
Annual Pension Costs and Net Pension Obligation (Benefit) (Continued)
The City’s 2003 annual required contribution and actual contributions for each plan are shown
below. The required contributions were determined as part of the October 1, 2002, actuarial
valuation for each plan.
Annual Actual Actual
Required City State
Contribution Contribution Contribution
General Employees’ Pension $ 18,154 $ 18,154 NIA
Police Pension 1,425,328 1,1893 10 $ 292,446
Fire Pension 731,241 731,241 363,529
Three Year Trend Information
Annual Percentage Net Pension
Pension of APC Obligation
cost (APC) Contributed (Benefit)
General Employees’ Pension:
200 1 $ 18,186 100% $ -
2002 17,046 100% -
2003 18,154 100% -
Police Pension:
200 1
2002
2003
$ 939,476 101% $ (104,133)
1,011,715 100% (108,006)
1,43 1,605 100% (158,357)
Fire Pension:
200 1 $ 423,628 100% $ -
2002 594,562 100% -
2003 73 1,24 1 100% -
NOTE 9. 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.
All full-time employees of the City are eligible to participate in the General Plan upon employment
with the City. The City Manager is the only employee eligible to participate in the Executive Plan.
The City contributes an amount equal to 8% and 15% of the employee’s base salary each month for
the General Plan and the Executive Plan, respectively. Employees contribute an amount equal to
4% and 3% of their base salary in the General Plan and the Executive Plan, respectively. As part of
the employment agreement with the City Manager, the City contributes 3% of the base salary to the
Executive Plan, as well as the 15%. The City’s contributions for each employee (and interest
allocated to the employees’ accounts) are fully vested after one year of continuous service. City
54
CITY OF PALM BEACH GARDENS, FLORIDA
NOTE 9.
NOTE 10.
NOTE 11.
Notes to Financial Statements
(Continued)
DEFINED CONTRIBUTION PLAN (Continued)
contributions for, and interest forfeited by employees who leave employment before one year of
service are used to reduce the City’s current period contribution amount. Plan revisions and
contribution requirements are established and may be amended by the City Council.
The City’s contributions were calculated using the base salary amount of $6’6 16,132 for the General
Plan and $143,820 for the Executive Plan. The City made its required contributions of $529,291 for
the General Plan and $25,888 for the Executive Plan and employees made their required
contributions of $264,646 in the General Plan.
DEFERRED COMPENSATION PLAN
The City offers a deferred compensation plan created in accordance with Internal Revenue Code
Section 457. The plan, available to all City employees, permits them to defer a portion of their
salary until future years. The deferred compensation is not available to employees until termination,
retirement, death or unforeseeable emergency. The City’s Deferred Compensation Plan has funds
held by ICMA Retirement Corporation and the Hartford Insurance Company.
I
In January 1997, the Hartford Insurance Company Deferred Compensation Plan and the ICMA
Deferred Compensation Plan were amended to conform with the changes in the Internal Revenue
Code brought about by the Small Business Job Protection Act of 1996 (the “Act”). The Act
requires that eligible deferred compensation plans established and maintained by governmental
employers be amended to provide that all assets of the Plan be held in trust, or under one or more
appropriate annuity contracts or custodial accounts, for the exclusive benefit of plan participants and
their beneficiaries. As a result of this change, plan assets are no longer subject to the claims of the
City’s general creditors.
Because the City has little administrative involvement and does not perform the investing function
for hds in the Hartford Plan and ICMA Plan, the City’s activities do not meet the criteria for
inclusion in the fiduciary funds of a government.
CONTINGENT LIABILITIES
The City is a defendant in personnel related and other lawsuits 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 City.
The City is also a defendant in a lawsuit filed in federal court and a related suit filed in state court.
The plaintiff alleges damages in excess of $100 million. Management believes that the claims have
highly doubtful validity and intends to vigorously defend the claims.
55
CITY OF PALM BEACH GARDENS, FLORIDA
Notes to Financial Statements 5
(Continued)
NOTE 12. COMMITMENTS
Operating lease
The golf course leases golf cars under a noncancellable operating lease. Total lease payments were
$28,448 for the year ended September 30,2003. Future minimum lease payments are as follows:
Year Ended
September 30, Amount
2004 $ 48,768
2005 48,768
2006 48,768
2007 84,320
Total $ 230,624
Construction commitments consist of the following:
Expended at Contracts and
Total Project September 30, Retainage Balance to
Project Authorization 2003 Payable Complete
Westminister Park and
Burns Road Community Center $ 965,404 $ 355,221 $ 100,960 $ 610,183
Air conditioning system
modification 134,448 121,388 3,848 13,060
Police and Fire Stations #3 and #5 1,700,098 1,555,853 242,921 144,245
Stormwater Improvements and
Canal Restoration - Phase I 762,094 75 8,494 123,954 3,600 Voice Data Cabling System 26,291 23,662 - 2,629
Roadway Resurfacing/Sidewalk
Repairs 805,504 657,005 60,397 148,499
Bus shelters 3,108 3,108 3,018 -
Eden Software Solutions 626,230 122,473 20,503 503,757
Park System Enhancements 5,000 4,140 4,140 860
Burns Road Improvements 7,662,326 7,398,237 271,906 264,089
Art Wall System 33,038 33,038 17,538 -
PGA Boulevard Flyover 44,950 11,170 - 33,780
$ 12,768,491 $1 1,043,789 $ 849,185 $ 1,724,702
NOTE 13. EXCESS OF EXPENDITURES OVER APPROPRIATIONS
During the year, the Police Grants special revenue fund expended $815 more than was appropriated
in that fund’s budget.
56
CITY OF PALM BEACH GARDENS, FLORIDA
Notes to Financial Statements
(Continued)
NOTE 14. FUND BALANCES / NET ASSETS
Special Revenue Funds
At September 30, 2003, the Recreation Programs Fund had a deficit fund balance of $26,906
and the Police Grant Fund had a deficit fund balance of $1,726.
A prior period adjustment was made in the Recreation Programs Fund to correct an error in the
reporting of deferred income in the prior year. The effect of the adjustment was to decrease
beginning fund balance by $83,500.
Enterprise Fund
At September 30, 2003, the golf course fund had an accumulated deficit of $1,203,848. The
deficit is expected to be funded from future charges for services. The deficit has resulted fiom
depreciation, a non-cash expense, which is required to be recorded by generally accepted
accounting principles.
NOTE 15. JOINT VENTURE
The City of Palm Beach Gardens and the City of Coral Springs (“the Members”) entered into an
interlocal agreement, pursuant to Section 163.01(7)(d) of the Florida Statutes, creating the Florida
Intergovernmental Finance Commission (“the Commission”). The members created the
Commission, a separate legal entity, to exercise the common power of the members to issue revenue
bonds for the purpose of financing or refinancing capital projects pursuant to the interlocal
agreement. Each participating member appoints one representative to act on its behalf as a director
of the Board of Directors of the Commission. Each director has one vote on the Board. The
Commission issues bonds for members’ capital projects, then loans the bond funds to the respective
cities.
Audited financial statements for the Commission are prepared annually and can be obtained from
the City’s Finance Department.
The only transactions between the City and the Commission for the current year were the debt
service payments on the loan. The City paid $855,547 in interest and $240,000 in principal. The
loan balance outstanding at September 30, 2003, is $18,760,000. See Note 5 for additional
information on the loan. See Note 18 regarding the City’s subsequent withdrawal fiom the
Commission.
NOTE 16. JOINTLY GOVERNED ORGANIZATION
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 $62,491 to Seacoast during the fiscal year
for water and sewer service.
57
CITY OF PALM BEACH GARDENS, FLORIDA
Notes to Financial Statements
(Continued)
NOTE 17. RISK MANAGEMENT
NOTE 18.
The City is exposed to various risks of loss related to torts, theft of, damage to and destruction of
assets; errors and omission; and natural disasters for which the City carries commercial insurance.
The City is also covered by Florida Statutes under the Doctrine of Sovereign Immunity which
effectively limits the amount of liability of municipalities to individual claims of $100,000/
$200,000 for all claims relating to the same accident. There have been no significant reductions in
insurance coverage from the prior year. In addition, there have been no settlements in excess of
insurance coverage for the past three fiscal years.
SUBSEQUENT EVENT
Bond Issue
On January 9,2004, the City issued Public Improvement and Refimding Bonds, Series 2003 in the
amount of $27,220,000. The bonds are being issued for the purpose of providing fimds for (i) the
storm water reconstruction project, (ii) repayment of the loan fiom the Florida Intergovernmental
Finance Commission, (iii) repayment of the note with Fidelity Federal Bank and Trust, (iv)
repayment of the note with Wachovia, and (v) certain costs of issuing bonds. Interest, at rates
ranging from 2.0% to 5.0%, is payable semiannually on May 1 and November 1. Principal is
payable in mual installments of $1,490,000 to $1,770,000 beginning May 1, 2004, with final
payment due May 1,2023.
Withdrawal
On December 18, 2003, the City Council passed Resolution 241, 2003, authorizing the City’s
withdrawal from the Florida Intergovernmental Finance Commission. This coincides with the
rehding of the loan fiom the same organization.
58
REQUIRED SUPPLEMENTARY INFORMATION
CITY OF PALM BEACH GARDENS. FLORIDA Budgetary Comparison Schedule
General Fund
Year Ended September 30, 2003
Original
Adopted Budget
Revenues:
Taxes:
Ad valorem taxes $ 27,263,516
Franchise taxes:
Electricity 2,800,000
Solid waste 50,000
Telecommunications tax 800,000
Total taxes 30,913,516
1, 100,000
Buildings permits 1,600,000
Total licenses'and permits 2,700,000
Licenses and permits:
Professional and occupational licenses
Intergovernmental revenues:
Grants
State shared revenue:
State revenue sharing
Mobile home licenses
Alcoholic beverage license
Half-cent sales tax
Firefighters' supplementary compensation
Motor fuel tax rebate
Share revenues from other local units:
217,673
670,000
20,000
28,000
2,550,000
25,000 -
Counmde occupational licenses 82,000
Total intergovernmental revenues 3,592,673
Charges for services:
Public safety:
Fire inspection fees 160,000
EMS transport fees 755,000
Swimming pool fees 14,000
Tennis fees 50,000
Interim service fee 12,000
Application filing fees 180,000
Web site link fees
I Total charges for services 1,171,000
Parks and recreation:
Other charges for services:
I
-
59
Variance With
Positive
Legally Adopted Final Budget
Budget Final Revised
Budget Actual (Negative) Amendments
$ (300,000) $ 26,963,516 $ 26,979,019 $ 15,503
196,000 2,996,000 2,996,412 412
50,000 53,383 3,383 (60,000)
30,749,516 30,768,641 19,125 (164,000)
(76,000) 1,024,000 1,024,53 1 53 1
1,293,000 2,893,000 2,930,636 37,636
1,217,000 3,917,000 3,955,167 38,167
-
740,000 739,827 (173)
462,500 680,173 655 , 1 74 (24,999)
60,000 730,000 730,007 7 - 20,000 22,277 2,277
28,000 33,298 5,298
(33,000) 2,5 17,000 2,5 17,197 197
25,000 31,341 6,341
-
- - - 16,414 16,414
82,000 80,63 1
4 8 9,s 0 0 4,082,173 4,086,339 4,166
146,000 306,000 306,761 76 1
178,000 933,000 933,45 5 455
-
40,800 14,000 12,830 (1,170)
90,800 90,840 40
17,400 29,400 29,429 29
180,000 156,002 (23,998) - - 1,160 1,160
382,200 1,553,200 1,530,477 (22,723)
See accompanying notes to required supplementary information.
60
CITY OF PALM BEACH GARDENS. FLORIDA Budgetary Comparison Schedule
General Fund (Continued)
Year Ended September 30,2003
Original
Adopted
Budget
Fines and forfeitures:
Court fines $ 300,000
Parking fines 8,000
Code enforcement fines 2,000
3 10,000 Total fines and forfeitures
Investment earnings:
Interest 435,000
Gains on investments
Total investment earnings 435,000
-
Miscellaneous revenues:
Other miscellaneous revenues
Northlake Task Force reimbursement
Contributions
Tax search
Nextel tower miscellaneous revenue
(115,000) -
1,700,000 - -
Total miscellaneous revenues 1,585,000
Total revenues 40,707,189
Other financing sources:
Transfer in 292,343
Capital lease -
Total revenues and other financing sources $ 40,999,532
61
Variance With
Legally Adopted Final Budget
Amendments Budget Actual (Negative)
Budget Final Revised Positive
$ - $ 300,000 $ 308,753 $ 8,753 - 8,000 4,380 (3,620)
33,000 35,000 35,907 907
33,000 343,000 349,040 6,040
59,000 494,000 483,177 (10,823)
59,000 494,000 469,102 (24,898)
- - (14,075) (14,075)
469,000 354,000 484,332 130,332
17,000 17,000 17,037 37
(537,000) 1 , 163,000 1,2 16,895 53,895
25,000 25,000 25,492 492
26,000 26,000 26,000 - - - 5,413 5,413 - 1,585,000 1,775,169 190,169
2,016,700 42,723,889 42,933,935 2 10,046
349,550 641,893 641,894 1
584,400 5 84,400 584,387 (13)
$ 2,366,250 $ 43,365,782 $ 43,575,829 $ 210,047
See accompanying notes to required supplementary information.
62
CITY OF PALM BEACH GARDENS. FLORIDA Budgetary Comparison Schedule
General Fund (Continued)
Year Ended September 30,2003
Original
Adopted
Expenditures:
General Government:
City Council !$ 199,368
Administration:
Administrative services
Support services
Data processing
City Clerk
989,484
203,293
1,199,639
274,600
Legal -
Total administration 2,667,016
Finance 686,493
General services 3,548,808
Growth management:
Administrative
Planning and zoning
Code enforcement
460,264
672,591
347,458
Building 742,609
Total growth management 2,222,922
Human resources 636,529
~~____ ~____
Total general government 9,961,136
Public Safety:
Police:
Administration services 2,534,997
Operations 7,277,692
Special operations 2,226,839
Total police 12,039,528
Fire and emergency medical services:
Administration services 2,885,878
Fire suppression 8,368,756
Total fire and emergency medical services 1 1,254,634
Total public safety 23,294,162
63
Variance With
Legally Adopted Final Final Budget
Budget Revised Positive
Amendments Budget Actual (Negative)
$ (20,000) $ 179,368 $ 176,811 $ 2,557
(456,248) 533,236 545,445 (12,209)
9,884 213,177 199,963 13,214
(344,577) 85 5,062 850,903 4,159
29,7 15 304,3 15 303,302 1,013
328,408 3 2 8,408 308,705 19,703
(761,226) 2,234,198 2,208,3 18 6,177
37,992 724,485 724,335 150
3,548,808 3,429,906 1 18,902
8,083 468,347 464,393 3,954
(60,125) 6 12,466 612,336 130
(20,125) 327,333 325,740 1,593
(5,125) 737,484 733,518 3,966
40,000 676,529 674,911 1,618
(788,609) 9,509,018 9,350,268 139,047
(85,375) 2,145,630 2,135,987 9,643
(1 87,3 15) 2,347,682 2,367,735 (20,053)
(380,697) 6,896,995 6,926,843 (29,848)
9,701 2,236,540 2,195,693 40,847
(558,311) 11,481,217 1 1,490,27 1 (9,054)
2 12,8 15 3,098,693 3,164,195 (65,502)
425,526 8,794,282 8,843,395 (49,113)
638,341 11,892,975 12,007,590 (114,615)
80,030 23,374,192 23,497,861 (123,669)
See accompanying notes to required supplementary information.
64
CITY OF PALM BEACH GARDENS. FLORIDA Budgetary Comparison Schedule
General Fund (Continued)
Year Ended September 30, 2003
Original
Adopted
Budget
Culture and Recreation:
Administrative services $ 554,297
Aquatics 174,647
Athletics 135,698
Programs division 909,582
Grounds and facilities 2,039,978
Total culture and recreation 3,814,202
Physical Environment:
Administrative services 868,169
Facilities maintenance 566,131
Stormwater maintenance 1,508,004
Street maintenance 902,489
Total physical environment 3,844,793
Total expenditures 40,914,293
Other financing uses:
Transfer to golf course fund 380,239
Total other financing uses 380,239
Total expenditures and other financing uses $ 41,294,532
65
Variance With
Legally Adopted Final Final Budget
Revised Positive maget -. .
Amendments Budget Actual (Negative)
$ 33,000 !t 587,297 $ 615,781 $ (28,484)
212,647 220,850 (8,203) - (1 5,254)
38,000
135,698 150,952
(54,000) 855,582 800,966 54,616 I
YYY,328 4,813,530 4,845,621 (32,091)
115,822 983,991 1,004,775 (20,784)
158,518 724,649 798,335 (73,686)
255,600 1,763,604 1,742,502 21,102
- 380,239 493,239 (1 13,000) - 380,239 493,239 (1 13,000)
$ 629,624 $ 42,260,647 $ 42,407,929 $ (166,985)
See accompanying notes to required su
66
pplementaly information.
CITY OF PALM BEACH GARDENS. FLORIDA Schedule of Funding Progress
Required Supplemental Information
Year Ended Sentember 30.2003
Unfunded
Actuarial Actuarial UAAL as a
Actuarial Accrued Accrued Percentage
Actuarial Value of Liability Liability Funded Covered of Covered
Valuation Assets (a) - (UU) Ratio Payroll Payroll
Date (a) @) @-a) (ah) (C) ( (b-a)/c)
General Employees' Pension
10/1/1997 $2,328,155
101111998 2,384,554
10/1/1999 2,647,010
10/1/2000 2,935,162
1011 /200 1 2,689,3 17
1 o/ 1 /2002 2,65 1,613
Police Pension
1 0/111997 $5,511,3 10
10/1/1998 6,700,726
10/1/1999 8,162,736
10/1/2000 9,795,534
10/1/200 1 11,417,844
10/1/2002 12,303,486
Fire Pension
10/1/1997 $2,487,745
10/1/1998 3,211,365
10/1/1999 3,942,554
10/1/2000 4,810,175
1 o/ 1 /200 1 5,4 15,408
10/1/2002 6,415,446
$3,007,575
3,08 1,800
3,355,507
2,935,162
2,689,3 17
2,65 1,613
$6,954,077
8,988,23 1
1 1 ,O 19,072
14,097,068
16,106,73 1
19,140,962
$2,487,745
4,569,674
5,313,384
6,065,624
6,675,372
7,677,129
$ 679,420
697,246
708,497
- -
$1,442,767
2,287,505
2,856,336
4,30 1,534
4,688,887
6,837,476
$ -
1,358,309
1,370,830
1,255,449
1,259,964
1,261,683
77.4 1%
77.38%
78.89%
100.00%
100.00%
100.00%
79.30%
74.55%
74.08%
69.49%
70.89%
64.30%
100.00%
70.28%
74.20%
79.30%
81.13%
83.57%
$ 693,567
607,444
553,142
475,883
350,703
391,059
$3,872,799
4,476,807
4,720,8 13
5,156,136
4,908,3 15
5,572,514
$2,604,421
2,902,427
3,194,367
3,840,686
4,255,498
4,839,562
97.96%
114.78%
128.09%
0.00%
0.00%
0.00%
37.30%
51.10%
60.51%
83.43%
95.53%
122.70%
-
46.80%
42.91%
32.69%
29.61%
26.07%
See notes to required supplemental information.
67
CITY OF PALM BEACH GARDENS. FLORIDA Schedule of Contributions from the Employer and Other Contributing Entities
Required Supplemental Information
Year Ended September 30,2003
Fiscal Year Annual
Ended Required city State Percentage
September 30, Contribution Contribution Contribution Contributed
General Employees' Pension
1998 $ 35,123 $ 35,123 NIA 100.00%
1999 42,816 42,816 N/A 100.00%
2000 47,567 47,567 NIA 100.00%
200 1 18,186 18,186 NIA 100.00%
2002 17,046 17,046 NIA 100.00%
2003 18,154 18,154 NIA 100.00%
Police Pension
1998 $ 592,522 $365,417 $ 235,818 10 1.47%
1999 760,142 524,323 236,636 100.1 1%
2000 853,790 638,017 215,773 100.00%
200 1 935,273 719,500 225,89 1 10 1 .08%
2002 1,005,662 778,735 262,9 19 103 3%
103.97% 2003 1,425,328 1,189,5 10 292,446
Fire Pension
1998 $ 107,249 $ - $ 263,089 245.31%
1999 200,759 155,573 45,186 100.00%
2000 227,154 227,154 NIA 100.00%
2001 423,628 423,628 NIA 100.00%
2002 594,562 594,562 NiA 100.00%
2003 731,241 731,241 NIA 100.00%
I
See notes to required supplemental information.
68
CITY OF PALM BEACH GARDENS, FLORIDA
Notes to Required Supplementary Information
September 30,2003
NOTE 1. BUDGETARY ACCOUNTING
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, capital projects funds, and the
proprietary funds. The procedures for establishing budgetary data are as follows:
4 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.
9 The Council holds public meetings to obtain taxpayer comments.
4 Upon completion of the public hearings, a final operating budget is legally enacted through the
passage of an ordinance before September 30. 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 nonappropriated operating budgets for the proprietary funds substantially on a
basis consistent with generally accepted accounting principles, except that depreciation is not
budgeted and principal payments on long-term debt 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 reappropriate such amounts at the beginning of the
next fiscal year. Encumbrances outstanding at year end are reported as reservations of fund
balances.
69
CITY OF PALM BEACH GARDENS. FLORIDA Notes to Required Supplementary Information
September 30,2003
NOTE 2. PENSION PLANS
General
Employees' Police
Pension Pension
Fire
Pension
' Actuarial Valuation Date
Asset Valuation Method
Actuarial Methods:
Actuarial Cost Method
Amortization Method
Amortization Period
Actuarial Assumptions:
Investment rate of return *
Projected salary increase*
*Includes inflation at
Cost of living adjustments
1011102
Market
Aggregate
Cost"'
NIA
NIA
8.0%
6.5%
3 .O%
0.0%
1011102
Five year
smoothed
market
Frozen
Entry Age
Level percent
of pay, closed
14-28 years
8.5%
6.0%
3.5%
NIA
1011102
Four year
Smooth
Frozen
Entry Age(')
Level percent
of pay, closed
29 years
8.0%
6.5%
3.0%
0.0%
(l) Effective 1011198, the Fire Pension changed its actuarial method of Aggregate Cost to Frozen Entry Age.
(2) Effective 1011100, the General Employees Pension changed its actuarial method from Frozen Entry Age to
Aggregate Cost.
70
COMBINING NONMAJOR FUND STATEMENTS
CITY OF PALM BEACH GARDENS. FLORIDA
Combining Balance Sheet
Nonmajor Governmental Funds
September 30,2003
Special Revenue Funds
Police Recreation
Training Programs
Cash and cash equivalents $ 27,748 $ 106,012
Accounts receivable 1,268 -
Restricted investments
Assets:
Prepayments 2,990 12,244
Total assets $ 32,006 $ 118,256
Liabilities and Fund Balances:
Liabilities:
Accounts payable $ 1,673 $ 50,907
Contracts and retainage payable - -
Accrued liabilities - 8,727
Deferred revenue - 85,528
Due to other funds - -
Total liabilities 1,673 145,162
Fund balances:
Reserved for encumbrances
Reserved for prepayments
Reserved for law enforcement
Unreserved, reported in nonrnajor funds:
Capital projects funds
Special revenue funds - (26,906)
Total fund balances (deficit) 30,333 (26,906)
Total liabilities and fund balances $ 32,006 $ 118,256
-
2,990
27,343
-
71
Special Revenue Funds
Extra Local
Duty Option Police
Police GasTax Grant
$ - $ 878,737 $ 44,603
22,820 45,45 8 - - - -
$ 22,820 $ 924,195 $ 44,603
$ - $ 14,871 !$ 26,130 - 63,414 -
- - 20,199
16,218 - -
22,820 78,285 46,329
6,602
- 142,351 -
- - -
- 703,559 (1,726) - 845,910 (1,726)
$ 22,820 $ 924,195 $ 44,603
Continued on the following page.
72
CITY OF PALM BEACH GARDENS. FLORIDA Combining Balance Sheet (Continued)
Nonmajor Governmental Funds
September 30,2003
Capital Projects Funds
Police Fire
Impact Impact
Assets:
Cash and cash equivalents $ 655,398 $ 519,453
Accounts receivable - -
Prepayments - -
Restricted investments -
Total assets $ 655,398 $ 519,453
Liabilities and Fund Balances:
Liabilities:
Accounts payable
Contracts and retainage payable
Accrued liabilities
Deferred revenue
Due to other funds
$ 4,600 $ 25,214
7,008 3 5,042 - -
Total liabilities 1 1,608 60,256
Fund balances:
Reserved for encumbrances 9,971 61,323
Reserved for prepayments - -
Reserved for law enforcement - -
Unreserved, reported in nonmajor funds:
Capital projects funds 633,819 397,874
Special revenue funds - -
Total fund balances (deficit) 643,790 459,197
Total liabilities and fund balances $ 655,398 $ 519,453
73
~ Capital Projects Funds
Arts and Total
Culture PGA Nonmajor
Impact Flyover Funds
$ 561,579 $ 57,200 $ 2,850,730
69,546
1903 18 1,805,040 2,010,792
$ 752,097 $ 2,154,607 $ 5,223,435
- -
- 292,367 292,367
$ 1,248 $ - $ 124,643
17,538 - 123,002 - - 15,329
105,727 - 16,218
18,786 - 384.9 19
- -
33,780 - 247,425
190,518 1,805,040 1,998,548 - - 27,343
509,013 349,567 1,890,273 - - 674,927
733,3 11 2,154,607 4,83 8,5 16
$ 752,097 $ 2,154,607 $ 5,223,435
74
CITY OF PALM BEACH GARDENS. FLORIDA Combining Statement of Revenues, Expenditures and Changes in Fund Balances
Nonmajor Governmental Funds
Year Ended September 30,2003
Special Revenue Funds
Police Recreation
Training Programs
Revenue:
Impact fees
Grant revenue -
Fines and forfeitures 19,131
Interest 509 2,357
Total revenues 19,640 1,266,239
Local option gas tax $ - $ -
Charges for services - 1,263,882
-
-
Expenditures:
Current:
Public safety 25,142 -
Culture and recreation - 1,078,790
Transportation - -
Capital outlay - 3,995
Debt service - -
1,082,785 Total expenditures 25,142
Excess (deficiency) of revenues over
(under) expenditures (5,502) 183,454
Other financing sources (uses):
Transfers in - -
Transfers out - (241,118)
Excess (deficiency) of revenues and other financing
sources over (under) expenditures
and other financing uses (57,664)
Fund balances, beginning of year 35,835 30,758
Fund balances (deficit), end of year $ 30,333 $ (26,906)
75
Special Revenue Funds
Extra Local
Duty Option Police
Police Gas Tax Grant
$ -$ -$ - 559,579 - - - 30,816
25 1,765 - - - - 9.92 1 -
251,765 569,500 30,816
228,012 - 3,025
971,841 - 27,791 - - -
228,012 971,841 30,816
23,753 (402,341) -
(20,430) - -
3,323 (402,341) -
(3,323) 1,248,25 1 (1,726)
$ - $ 845.910 $ (1.726)
Continued on the following page.
76
CITY OF PALM BEACH GARDENS. FLORIDA Combining Statement of Revenues, Expenditures and Changes in Fund Balances
Nonmajor Governmental Funds (Continued)
Year Ended September 30, 2003
Capital Projects Funds
Police Fire
Impact Impact
Revenue:
Impact fees $ 319,326 $ 604,963
Local option gas tax - -
Grant revenue
Charges for services - -
Fines and forfeitures -
Interest 3,024 3,983
-
322,350 608,946
Expenditures:
Current:
Public safety 15,697 423
Culture and recreation - -
Transportation - -
Capital outlay 57,115 567,390
Debt service -
Total expenditures 72,812 567,813
Excess (deficiency) of revenues over
(under) expenditures
Other financing sources (uses):
Transfers in
249,538
-
41,133
-
Transfers out - -
Excess (deficiency) of revenues and other financing
sources over (under) expenditures
and other financing uses 249,538 41,133
Fund balances, beginning of year 394,252 418,064
Fund balances (deficit), end of year $ 643,790 $ 459,197
77
Capital Projects Funds
Arts and Total
Culture PGA Nonmajor
Impact Flyover Funds
$ 249,950 $ 72,198 $ 1,246,437 - - 559,579 - - 30,8 16 - 1,515,647 - 19,131
6,655 16,673 43,122
256,605 88,871 3,414,732
-
- - 272,299
96,189 - 1 , 174,979 - 709,8 87 1,681,728
249,985 - 906,276
171,944 171,944
346,174 88 1,83 1 4,207,226
(89,569) (792,960) (792,494)
- 41,823 41,823
(9,764) - (27 1,3 12)
(99,333) (75 1 , 1 3 7) (1,02 1,983)
832,644 2,905,744 5,860,499
$ 733,311 $ 2,154,607 $ 4,838,516
78
CITY OF PALM BEACH GARDENS. FLORIDA
Combining Statement of Net Assets
SeDtember 30,2003
Pension Trust Funds
General
Total EmDlovees Police Fire
Assets
Cash and cash equivalents $ -$ 101,405 $ -$ 10 1,405
Investments, at fair values -
Common stocks - - 4,6 18,477 4,618,477
U.S. Governtment bonds and note - 3,116,176 972,092 4,088,268
Mortgage backed securities - 1,586,543 - 1,586,543
Corporate bonds .. 938,219 1,548,383 2,486,602
Pooled equity trust funds 6,474,457 - 6,474,457
Mutual funds 2,5 18,440 - - 2,5 18,440
563,462 1,407,838 Money market mutual funds 14,224 830,152
Total investments 2,532,664 12,945,547 7,702,4 14 23,180,625
Interest receivable
Employees receivable
Due from general fund
- 56,736 27,325 84,061 - 65,735 9,981 75,716
79 1 - - 79 1
Total assets $ 2,533,455 $ 13,169,423 $ 7,739,720 $ 23,442,598
Liabilities
Accounts payable $ -$ 15,264 $ 15,331 $ 30,595
Net assets held in trust
for pension benefits $ 2,533,455 $ 13,154,159 $ 7,724,389 $ 23,412,003
79
CITY OF PALM BEACH GARDENS. FLORIDA Combining Statement of Changes in Net Assets
All Pension Trust Funds
Year Ended September 30,2003
Pension Trust Funds
General
Employees Police Fire Total
Additions:
Contributions:
Employer $ 18,154 $ 1,189,510 $ 731,241 $ 1,938,905
Employee 22,522 507,474 402,871 932,867
Total contributions 40,676 1,989,430 1,497,641 3,527,747
State of Florida - 292,446 363,529 655,975
Investment earnings:
Net appreciation in fair
value of investments 264,020 1,060,643 586,314 1,910,977
Interest and dividends 5,188 325,219 186,559 5 16,966
Less investment expenses (24,282) (46,280) (49,608) (120,170)
Net investment earnings 244,926 1,339,582 723,265 2,307,773
Total additions 285,602 3,329,012 2,220,906 5,835,520
Deductions:
Pension benefits 132,505 409,35 1 139,574 68 1,430
Administrative expenses 15,186 72,42 1 36,666 124,273
Total deductions 147,691 481,772 176,240 805,703
Change in net assets 137,911 2,847,240 2,044,666 5,029,8 17
Net assets held in trust for
Net assets held in trust for
pension benefits, beginning of year 2,395,544 10,306,919 5,679,723 18,382,186
pension benefits, end of year $ 2,533,455 $ 13,154,159 $ 7,724,389 $ 23,412,003
80
STATISTICAL SECTION
CITY OF PALM BEACH GARDENS. FLORIDA Government- Wide Expenses by Function (Unaudited)
Last Ten Fiscal Years
Fiscal Year
Ended General Public Culture/ Physical
September 30, Government Safety Recreation Environment
1994 $ $ $ $ -
1995 - - -
1996 - -
1997 - -
1998 - -
1999 - -
2000 - -
200 1 -
2002 - -
2003 7,912,852 22,860,109 5,3 53 , 104 3,128,692
- - -
- - - - - - - - - - - - - -
GASB Statement No. 34, Basic Financial Statements - and Management's Discussion and Analysis -for State
and Local Governments effective for the fiscal year ended September 30,2003. Information for 1994 - 2002
is unavailable.
81
Table I
Interest on
Long-term Golf
$ $ -$ $ -
Debt Course Total Transportation
- -
3,105,384 1,5763 1 1 1,729,909 45,666,561
82
CITY OF PALM BEACH GARDENS. FLORIDA Government- Wide Revenues (Unaudited)
Last Ten Fiscal Years
Program Revenues
Fiscal Year Charges Operating Capital
Ended Total for Grants and Grants and
September 30, Revenue Services Contributios Contributions
- - - 1994 $ $ $ $ -
1995 - - - -
1996 - - - -
1997 - - - -
1998 - - - -
1999 - - - -
2000 - - - -
200 1 - - - -
2002 - - - -
2003 56,008,995 8,747,514 - 6,204,026
GASB Statement No. 34, Basic Financial Statements - and Management's Discussion and Analysis -for
State andLocal Governments effective for the fiscal year ended September 30,2003. Information for 1994 -
2002 is unavailable.
83
CITY OF PALM BEACH GARDENS. FLORIDA General Fund Expenditures by Function
Last Ten Fiscal Years
Fiscal Year
Ended General Public Culture and Physical
September 30, Government Safety Recreation Environment
1994 $6,079,795 $ 7,282,218 $ 1,631,622 $ 1,816,481
1995 6,502,788 8,O 173 87 1,617,618 1,756,088
1996 4,140,246 10,419,370 2,061,808 2,235,90 1
1997 4,258,759 11,3 13,616 2,147,126 2,421,820
1998 5,113,281 11,868,092 2,850,898 2,400,654
1999 5,522,737 13,078,387 3,379,928 2,117,374
2000 6,968,729 15,254,972 3,539,954 2,347,792
200 1 6,477,124 15,890,668 3,13 1,066 2,401,707
2002 7,133,449 19,596,242 3,027,613 2,126,850
2003 7,871,480 23,391,685 4,587,279 4,220,941
Note: The above expenditures of the general fund include capital outlay and debt service payments budgeted
in the general fund.
85
Debt
Service Total
$ 144,773 $16,954,889
136,421 18,030,502
243,609 19,100,934
97,405 20,238,726
1,098,325 23,33 1,250
1,294,480 25,392,906
1,752,138 29,863,585
1,854,427 29,754,992
1 , 845,3 84 33,729,538
1,843,305 41,914,690
86
Table EI
CITY OF PALM BEACH GARDENS. FLORIDA General Fund Revenues by Source
Last Ten Fiscal Years
Fiscal Year Licenses Charges
Ended and Inter- for
September 30, Taxes Permits Governmental Services
1994 $ 12,659,338
1995 12,659,435
1996 13,288,987
1997 13,611,567
1998 14,894,879
1999 15,694,298
2000 17,457,48 1
200 1 21,938,369
2002 27,314,437
2003 30,768,641
$ 1,391,205
1,577,952
1,646,200
1,535,589
1,678,158
1,767,987
1,995,314
2,374,594
3,3 94,4 14
3,955,167
$ 2,387,538
2,454,553
2,989,064
2,738,157
3,064,436
3,281,951
3,5 19,144
3,715,437
4,196,98 1
4,086,339
!$ 36,125
42 1,662
547,724
747,787
780,453
1,077,525
1,205,170
1,165,968
1,064,6 1 1
1,530,477
Note: The above revenues are for the general fund.
87
Fines and
Forfeitures Miscellaneous Total
!$ 200,952 $ 781,760 !$ 17,456,918
232,546 944,539 18,290,687
257,294 1,000,879 19,730,148
373,411 946,097 19,952,608
281,386 986,413 2 1,685,725
303,404 1,320,576 23,445,74 1
270,35 1 904,476 25,351,936
372,400 1,225,755 30,792,523
417,637 1,311,595 37,699,675
349,040 2,244,271 42,933,935
88
Table IV
CITY OF PALM BEACH GARDENS. FLORIDA Property Tax Levies and Collections
Last Ten Fiscal Years
Fiscal Year Percent Delinquent
September 30, Tax Levy Collections Collected Collections
1994 $ 10,316,527 $ 10,024,681 97.17% $ 2,348
1995 10,714,995 10,323,379 96.35% 110,118
1996 1 1,182,463 10,779,466 96.40% 3,865
1997 1 1,409,420 10,923,649 95.74% 30,711
1998 12,709,128 12,042,923 94.76% 146,457
1999 13,509,855 12,923,982 95.66% 11,116
2000 15,384,2 16 14,7 15,643 95.65% 3 1,525
200 1 19,220,602 18,459,195 96.04% 23,s 12
2002 24,683,054 23,716,342 96.08% 23,646
2003 28,138,476 26,947,136 95.77% 3 1,883
Ended Total Current Tax of Levy Tax
Note: Palm Beach County Tax Collector.
89
Percent
Total Tax Collected
Collections To Tax Levy
$10,027,029 97.19%
10,433,497 97.37%
10,783,331 96.43%
10,954,360 96.01%
12,189,380 95.91%
12,935,098 95.75%
14,747,168 95.86%
18,482,707 96.16%
23,739,988 96.18%
26,979,019 95.88%
Table V
90
CITY OF PALM BEACH GARDENS. FLORIDA Assessed and Estimated Actual Value of Taxable Property
Last Ten Fiscal Years I
Real Property Personal Property
Fiscal Taxable Estimated Taxable Estimated
Year Value Actual Value Value Actual Value
Note: The basis of assessed value is approximately eighty-five percent (85%) of actual value. For each
fiscal year ended September 30, property is valued as of January 1st of the preceding calendar year.
Source: Palm Beach County Property Appraiser.
1994
1995
1996
1997
1998
1999
2000
200 1
2002
2003
$2,293,762,532
2,337,450,269
2,430,683,536
2,556,488,791
2,674,464,532
2,857,063,888
3,236,901,787
3,422,43 5,298
3,694,841,329
4,180,491,898
$2,698,544,155
2,749,941,493
2,859,627,689
3,007,633,872
3,146,428,861
3,361,25 1,633
3,808,119,749
4,026,394,468
4,346,280,840
5,018,050,341
$188,073,622
189,396,377
198,265,104
208,437,200
224,249,593
231,359,188
276,055,85 1
290,9 19,559
306,033,226
320,720,228
$221,263,085
222,819,267
233,253,064
245,220,23 5
263,823,05 1
272,187,280
324,771,589
342,258,305
4 13,892,3 13
432,616,313
91
Table VI
Centrally Assessed Total
Taxable Estimated Taxable Estimated
Value Actual Value Value Actual Value
$ 444,022
489,852
626,936
682,919
672,350
850,175
868,058
914,685
9 17,667
944,192
$ 522,379
576,296
73 7,5 72
803,434
79 1,000
1,000,206
1,02 1,245
1,076,100
917,667
944,192
$ 2,482,280,176
2,527,336,498
2,629,575,576
2,765,608,910
2,899,386,475
3,089,273,25 1
3,5 13,825,696
3,714,269,542
4,001,792,222
4,502,156,3 18
$2,920,329,619
2,973,337,056
3,093,618,325
3,253,657,541
3,411,042,912
3,634,439,119
4,133,912,583
4,369,728,873
4,761,090,820
5,451,610,846
92
CITY OF PALM BEACH GARDENS. FLORIDA Property Tax Rates - Direct and Overlapping Governments
Last Ten Fiscal Years
City of Palm Beach Palm Beach
Fiscal Palm Beach County School Palm Beach County
Year Gardens District County Library
1994 4.117 10.063 4.550 0.392
1996 4.043 9.797 4.519 0.484
1997 3.915 9.788 4.5 19 0.500
1998 4.097 9.557 4.866 0.500
1999 4.066 9.682 4.858 0.525
2000 4.350 9.043 4.946 0.525
200 1 5.175 8.918 4.600 0.540
2002 6.168 8.948 4.935 0.540
2003 6.250 8.779 4.808 0.540
1995 4.075 10.185 4.5 19 0.444
Source: Palm Beach County Property Appraiser.
93
South Florida
Management Districts Total
0.597 1.856 21.575
0.497 1.95 1 21.671
0.647 1.838 2 1.328
0.672 1.614 2 1.008
0.697 1.663 21.380
0.697 1.537 21.365
0.697 1.489 2 1.050
0.597 2.002 21.832
0.697 1.759 23.047
0.697 1.791 22.865
Water Special
94
Table VII
CITY OF PALM BEACH GARDENS. FLORIDA Schedule of Direct and Overlapping Bonded Debt
September 30,2003
Table VIII
Percentage Amount
Applicable to Applicable to
The City of The City of
Total Palm Beach Palm Beach
Governmental Unit Outstanding Gardens") Gardens
City of Palm Beach Gardens $ 15,179,154 100.00% $ 15,179,154
Palm Beach County 292,745,000 5.10% 14,929,995
Palm Beach County School District 174,635,000 5.10% 8,906,385
Total $ 482,559,154 $ 39,015,534
('1 Based upon the ratio of assessed taxable value within the City of Palm Beach Gardens subject to
taxation from the overlapping unit to the value of property subject to taxation in the overlapping
unit.
Source: City of Palm Beach Gardens
Palm Beach County Property Appraiser
Palm Beach County School District
95
CITY OF PALM BEACH GARDENS. FLORIDA Computation of Legal Debt Margin
Table M
September 30,2003
Article VII, Section 12 of the 1968 Constitution of the State of Florida provides the authority for the issuance
of general obligation debt.
"Counties, school districts, municipalities, special districts and local governmental
bodies with taxing powers may issue bonds . . . payable from ad valorem taxation . . .
only when approved by vote of the electors.. .I'
To date, neither the Florida Constitution nor the City's Charter provides for a legal debt limit.
96
I CITY OF PALM BEACH GARDENS. FLORIDA Table X
Ratio of Annual Debt Service
Last Ten Fiscal Years
Ratio of
Total Debt Service
Total General to General
Fiscal Debt Governmental Governmental
Year Principal Interest Service Expenditures") Expenditures
1994 $ 315,612 $ 68,542 $ 384,154 $16,954,889 2.27%
1995 313,282 5 1,860 365,142 18,030,502 2.03%
1996 408,020 39,019 447,039 19,100,934 2.34%
1997 189,921 110,915 300,836 21,505,975 1.40%
1998 627,220 471,105 1,098,325 23,331,250 4.71%
1999 649,394 645,085 1,294,479 25,392,906 5.10%
2000 902,203 849,935 1,752,138 29,863,585 5.87%
200 1 8 17,694 1,036,734 1,854,428 29,754,992 6.23%
2003 885,267 958,038 1,843,305 41,9 14,690 4.40%
2002 848,419 996,965 1,845,384 33,729,538 5.47%
(I) Includes general fund only.
97
CITY OF PALM BEACH GARDENS. FLORIDA Ratio of Net General Obligation Bonded Debt
Table XI
Last Ten Fiscal Years
Total Ratio of Net Net
Assessed Net Bonded Debt Bonded
Fiscal Taxable Bonded to Assessed Debt per
Year Population Value Debt Value Capita
1994 30,046 $2,482,280,176 $ - 0.00% $-
1995 31,011 2,527,336,498 - 0.00% -
1996 3 1,909 2,629,575,576 0.00% -
1997 33,229 2,765,608,9 10 9,300,000 0.34% 280
1998 33,824 2,899,386,475 13,395,000 0.46% 396
1999 34,577 3,089,273,25 1 16,645,000 0.54% 48 1
2000 35,236 3,513,825,696 17,260,000 0.49% 490
200 1 35,463 3,7 10,644,175 16,591,247 0.45% 468
2002 36,498 4,001,792,222 15,899,211 0.40% 436
2003 39,423 4,502,156,318 15,179,154 0.34% 385
98
1994
1995
1996
1997
1998
1999
2000
200 1
2002
2003
$1,225,043
1,394,166
1,537,421
1,584,044
1,606,694
1,538,645
1,411,557
1,365,031
1 , 147,129
1,254,385
Table XII CITY OF PALM BEACH GARDENS. FLORIDA Schedule of Revenue Bond Coverage - Enterprise Fund
Debt Related Statistics
Last Ten Fiscal Years
Net Revenue
Fiscal Gross Available for
Year Revenue") Expenses') Debt Service
$ 990,313
1,067,046
1,072,244
1,071,665
1,090,150
1,029,033
1,062,458
1,074,186
1,125,190
1, 155,332
$ 234,730
327,120
465,177
5 12,379
516,544
509,612
349,099
290,845
21,939
99,053
Fiscal
Year Principal Interest Total Coverage
1994 $ 170,000 $ 575,013 $ 745,013 0.32
1995 180,000 564,303 744,303 0.44
1996 190,000 552,783 742,783 0.63
1997 205,000 540,433 745,433 0.69
1998 215,000 526,903 74 1,903 0.70
1999 230,000 5 12,604 742,604 0.69
2000 245,000 497,195 742,195 0.47
200 1 265,000 480,535 745,535 0.39
2002 230,000 3 17,024 547,024 0.04
2003 240,000 343,399 583,399 0.17
(I) Gross revenue does not include the half-cent sales tax recorded in the general fimd which is deemed to be
included in the calculation of gross revenues for compliance with the bond resolution. The City has
complied with all bond covenants each year the bonds have been outstanding.
(*) Represents total Golf Course expenses exluding depreciation, amortization and debt service.
99
Table Xm CITY OF PALM BEACH GARDENS. FLORIDA Demographic Statistics
Last Ten Fiscal Years
Palm Beach Palm Beach
County Palm Beach Gardens
Fiscal Per Capita Gardens Unemployment School
Year Income(') Population(*) Rate'3) Enr~llment'~)
1994
1995
1996
1997
1998
1999
2000
200 1
2002
2003
$33,518
35,078
37,375
37,284
39,182
39,545
4 1,007
43,626
NIA
NIA
30,046
31,011
3 1,909
33,229
33,824
34,577
35,236
35,463
36,498
39,423
5.1%
4.2%
3.9%
3.7%
3.2%
2.9%
2.6%
3.3%
3.3%
3 2%
6,165
6,699
6,949
7,091
7,129
7,213
7,275
9,226
9,544
9,010
(l) U.S. Bureau of Economic Analysis
(*) Florida Bureau of Economic Research
(3) Bureau of Labor Statistics
(4) Palm Beach County School Board
CITY OF PALM BEACH GARDENS. FLORIDA Property Value, Construction, and Bank Deposits
Last Ten Fiscal Years
Fiscal Number of Construction Bank
Permits Value Deposits(') Year
1994
1995
1996
1997
1998
1999
2000
200 1
2002
2003
2,928
3,056
3,010
2,592
2,724
2,556
2,72 1
3,262
4,121
5,093
$129,545,185
186,9553 14
1523 18,594
135,161,808
107,395,727
116,617,786
135,676,825
170,899,683
348,762,152
443,619,004
$8,197
9,055
9,545
9,911
10,716
13,283
13,183
12,927
14,046
14,485
(*) Expressed in millions.
(*) Beginning in fiscal year 2001, property values were identified by commerical, residential, or
miscellaneous permit activity which agrees with total construction value.
Source: City of Palm Beach Gardens.
Florida Bankers Association
Business Development Board of Palm Beach County.
Palm Beach County Property Appraiser.
101
Property Value (2)
Commercial Residential Industrial
NIA
NIA
NIA
NIA
NIA
NIA
NIA
$ 25,026,455
36,863,813
72,661,480
NIA
NIA
NIA
NIA
NIA
NIA
NIA
$ 100,652,385
259,941,853
239,454,252
NIA
NIA
NIA
NIA
NIA
NIA
NIA
$ 45,220,843
5 1,956,486
77,503,272
Table XIV
102
CITY OF PALM BEACH GARDENS. FLORIDA
Principal Taxpayers
January I, 2002
Table XV
Percentage
2002 2002 of Total
Taxable Total Taxable
Taxpayer Valuation Tax Valuation
Lawrence Lane $ 133,000,000 $ 3,293,254 2.95%
Taylor Woodrow Communities 49,523,129 2,428,065 1.10%
Communities Finance Co. 19,879,8 17 953,974 0.44%
Griphon Marlins Investors Ltd 38,232,103 900,242 0.85%
Professional Golfers Association 34,504,920 89 1,475 0.77%
Devonshire Associates Ltd 34,476,933 820,286 0.77%
Kenco Communities at Mirasol Inc 16,775,000 746,237 0.37%
Three 801 PGA Investments Ltd 29,7 18,899 7 1 1,664 0.66%
Mall Properties, Ltd. 22,851,625 703,090 0.51%
Ballenisles Country Club Inc 15,821,285 701,160 0.35%
Grande at Palm Beach Gardens Inc 16,896,732 675,153 0.38%
Total $ 411,680,443 $ 12,824,600 9.44%
Source: Palm Beach County Property Appraiser.
103
CITY OF PALM BEACH GARDENS. FLORIDA Miscellaneous Statistics
Table XVI
September 30, 2003
Date of Incorporation:
Form of Government:
Geographic Location
Area:
Square Miles
Miles of Streets
Population:
1970
1980
1990
2000
June 20,1959
Council - Manager
7 miles north of West Palm Beach
56
67.16
6,102
14,407
22,965
35,058
Fire Protection:
Fire fightershiedics 103
Volunteer Firefighters 24
Stations 5
I.S.O. Rating 3
Undergoing Accreditation through the Commission on Fire Accreditation International
Police Protection:
Sworn Officers
Civilian
Building Permits:
Permits issued
Value of permits
Recreation Facilities:
Parks
Park Area in Acres
Golf Courses
Soccer Fields
Roller Hockey Rinks
Ballfields
Tennis Courts
Playgrounds
Skatepark
Elections:
Registered Voters
Votes Cast in Last Municipal Election
Voting Percentage
102
32
5,093
443,619,004
7
168
1
10
2
15
16
8
1
27,618
3,993
14.46%
104
CITY OF PALM BEACH GARDENS. FLORIDA Miscellaneous Statistics (Continued)
September 30,2003
Municipal Full Time Employees:
Table XVI
Administration 14
Finance 9
Fire 126
Growth Management 33
Human Resources 7
Legal 2
Community Services 107
Police - 134
432 -
105
REQUIRED REPORTS
Accountants Advisors I r
I
Rachlin Cohen & Holtz LLP
Phone 561.833.0002 rn Fax 561.833.3235 rn mm.rchcpa.com
Phillips Point East Tower rn 777 South FIagIer Drive rn Suite 150 West Palm Beach, Florida 33401
Report of Independent Certified Public Accountants on Compliance and on
Internal Control Over Financial Reporting Based on an Audit of Financial
Statements Performed in Accordance with Government AuditinP Stcmdards
The Honorable Mayor and City Council
City of Palm Beach Gardens, Florida
We have audited the basic financial statements of the City of Palm Beach Gardens, Florida, as of and for the
year ended September 30,2003, and have issued our report thereon dated February 20,2004. We conducted
our audit in accordance with auditing standards generally accepted in the United States and the standards
applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller
General of the United States.
Comliance
As part of obtaining reasonable assurance about whether the City of Palm Beach Gardens, Florida’s financial
statements are free of material misstatement, we performed tests of its compliance with certain provisions of
laws, regulations, contracts and grants, 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 that are required to be reported under
Government Auditing Standards.
Jnternal Control Over Financial Remrtinq
In planning and performing our audit, we considered the City of Palm Beach Gardens, Florida’s internal
control over financial reporting in order to determine our auditing procedures for the purpose of expressing
our opinions on the financial statements and not to provide assurance on the internal control over financial
reporting. Our consideration of the internal control over financial reporting would not necessarily disclose
all matters in the internal control over financial reporting that might be material weaknesses. A material
weakness is a condition in which the design or operation of one or more of the internal control components
does not reduce to a relatively low level the risk that misstatements in amounts that would be material in
relation to the financial statements being audited may occur and not be detected within a timely period by
employees in the normal course of performing their assigned functions. We noted no matters involving the
internal control over financial reporting and its operation that we consider to be material weaknesses.
However, we noted other matters involving the internal control over financial reporting which we have
communicated to management in a separate letter dated February 20,2004.
This report is intended for the information and use of management and members of the City Council and is
not intended to be and should not be used by anyone other than these specified parties.
West Palm Beach, Florida
February 20,2004
106
MIAMI rn FORT LAUDERDALE rn WEST PALM BEACH STUART
~ ~~
An Indeependent Member of Baker El& International
Management Letter in Accordance with the
Rules of the Auditor General of the State of Florida
The Honorable Mayor and City Council
City of Palm Beach Gardens, Florida
Rachlin Cehm L Hrltz UP
Phillips Point East Tower . 777 South Flagler Drive
Phone 561.833.0002 . Fax 561.833.3235 . mm.rdtcpscom
Suite 150 . Wst pnlm Beach, Florida 33401
We have audited the basic financial statements of the City of Palm Beach Gardens, Florida, as of and for the
year ended September 30,2003, and have issued our report thereon dated February 20,2004. We conducted
our audit in accordance with auditing standards generally accepted in the United States and the standards
applicable to financial audits contained in Government Auditing Standat&, issued by the Comptroller
General of the United States. We have issued our Report of Independent Certified Public Accountants on
Compliance and Internal Control over Financial Reporting. Disclosures in that report, which is dated
February 20,2004, should be considered in conjunction with this management letter.
In connection with our audit of the basic financial statemnts of the City of Palm Beach Gardens, Horida, for
the year ended September 30,2003, we report the following in accordance with Chapter 10.550, Rules of the
Auditor General, Local Governmental Entity Audits which requires that this report specifically address, but
not be limited to, the matters outlined in Rule 10.554( l)(g):
1. No inaccuracies, shortages, defalcations, fraud, and violations of laws, rules, regulations and
contractual provisions were reported in the preceding annual financial audit.
2. The City of Palm Beach Gardens, Florida, during fiscal year 2003, was not in a state of financial
emergency as defined by Florida Statute, Section 218.503(1). At September 30,2003, two special
revenue funds had deficit fund balances. At September 30,2003, the enterprise fund had deficit net
assets for two consecutive years. The City has sufficient financial resources to cover the deficits.
3. The City of Palm Beach Gardens, Florida, has complied with Section 218.415, Florida Statutes
regarding the investment of public funds.
4. Recommendations to improve the City of Palm Beach Garkns, Florida's present financial
management and accounting procedures are presented below.
5. Recommendations made in the preceding frnancial audit have been implemented, except as noted
below.
6. During the course of our audit, nothing came to our attention that caused us to believe that the City
of Palm Beach Gardens, Florida:
a. Was in violation of any laws, rules, regulations or contractual provisions.
b. Made any illegal or improper expenditures that may or may not materially affect the financial
statements.
MIAMI FORT LAUDERDALE WEST PALM BEACH . STUART
An Independent Member of Baker 7illy Zntemationul
The Honorable Mayor and City Council
City of Palm Beach Gardens, Florida
Page Two
c. Had improper or inadequate accounting procedures, other than those noted in our report of
recommendations to improve the City of Palm Beach Gardens, Florida’s administrative and
accounting controls.
d. Failed to properly record fmancial transactions, which could have a material effect on the City of
Palm Beach Gardens, Florida’s basic financial statements.
e. Had other inaccuracies, shortages, defalcations or instances of bud and fiaud related matters.
7. The annual financial report for the year ended September 30,2003, has been filed with the State of
Florida Department of Financial Services pursuant to Section 218.32(1)(a), Florida Statutes, and was
in agreement with the audited financial statements of the same period.
8. The City of Palm Beach Gardens, Florida, was incorporated by Chapter 165, Florida Statutes.
9. During the course of our audit, we applied financial condition assessment procedures pursuant to
Rule 10.566(8). It is management’s responsibility to monitor the City of Palm Beach Gardens,
Florida’s financial condition, and our financial condition assessment, which was performed as of the
City of Palm Beach Gardens, Florida’s fiscal year end, was based on representations made by
management and the review of financial information provided by the City of Palm Beach Gardens,
Florida. There were no findings regarding deteriorating financial conditions.
Accounting Policies and Procedures Manual
(Repeat Comment)
Criteria:
A welldevised accounting policies and procedures manual can help to ensure that all similar transactions are
treated consistently, that accounting principles us4 are proper, and that records are produced in the form
desired by management.
Condition:
The City uses Standard Operation Procedures (“SOPs”) to document the accounting policies and procedures
that have been developed over the years. SOPs are used by other departments for their procedures, as well.
The City Clerk maintains a binder of SOPs for all departments. The SOPs set the minimum standards
necessary, but the opportunity exists to enhance the accounting policies and procedures into a manual that is
cohesive, current and “usable”.
During the 2003 audit, we continued to note instances where the procedures being followed were not the
same as the written procedures.
Perspective:
A single source for accounting policies and procedures will allow employees to be aware of policies and
procedures in place and to follow them. This can be an effective tool for cross training within the department
and for any staffing changes that occur over time. A manual also provides documentation of the controls
management has put in place over the accounting system.
108
The Honorable Mayor and City Council
City of Palm Beach Gardens, Florida
Page Three
Effect:
It is possible that employees may unknowingly fail to follow cc unting policies and procedures.
Current Year Status:
Management has not implemented this recommendation due to time required for the research, purchase,
installation and training for new accounting system. Once all phases of the software are functioning
properly, it is management's intention to begin the process of writing an accounting policies and procedures
mBnu81.
Recommendation:
We continue to recommend that the City create a formal accounting policies and procedures manual. The
process of writing such a manual is a time consuming project. We believe that the City should establish
priorities and a timetable for completion of the manual.
Management's Response:
We continue to agree with this recommendation to create a formal accounting policies and procedures
manual. The City has established priorities and shall establish a timetable for completion of the manual.
ACCOUNTING SYSTEM REPORTS
Criteria:
It is critical that the information going into an accounting system and the reports generated from the
accounting system are reliable and accurate.
Condition:
We noted problems with the output from the old accounting system during our audit. Specifically, the initial
reports on capital assets generated from the system contained errors. The problems were identified and
electronic spreadsheets were created to reproduce and correct the information.
Perspective:
Reports generated fiom software packages need to be understood and tested. The information going into the
accounting system and the reports produced by it must concur with the accounting policies of the City.
Effect:
We understand that new accounting software has been purchased and is currently being implemented.
However, without an understanding and testing of that understanding, financial data could contain flaws that
may not be discovered until the year end audit process. This could create erroneous interim financial
reporting.
Recommendation:
We recommend that the City gain an understanding of the data input requirements of the new system and
establish reports that generate the information required by the City's accounting policies. Further, these
reports need to be tested for accuracy and scrutinized for the propriety of the accounting methods followed
and the integrity of input and output data.
109
The Honorable Mayor and City Council
City of Palm Beach Gardens, Florida
Page Four
Management's Response:
The City is currently implementing its new accounting system. During this stage, staff will gain a thorough
understanding of the system and test the accuracy of the input and output of the data to insure the integrity of
the reports generated by the system, as required by the City's accounting policies.
SEGREGATION OF DUTIES
Criteria:
An effective system of internal controls must provide for segregation of duties, as practical for the size of the
organization, so that no one person has responsibility for all aspects of a transaction.
Condition:
During the course of the audit, we noted the following condition that indicated some accounting
responsibilities should be reassigned in order to strengthen internal controls. The person who maintains the
EMS accounts receivable subsidiary ledger also prepares the EMS bills, and collects and records the EMS
fees.
Perspective:
Reassignment of some accounting responsibilities will reduce the risk that errors or misappropriation could
occur and go undetected.
Effect:
If accounting responsibilities are not reassigned, the risk for errors and misappropriation to occur and not be
detected would be increased.
Recommendation:
We recommend that management explore opportunities to have receipts for EMS submitted directly to the
Finance Department. The accounting technician could then provide the EMS billing clerk with a list of
payments received and deposited.
Managements Response:
We concur with this recommendation and will effect a system of internal controls that provide for
appropriate segregation of duties within the EMS billing department to reduce the risk that errors could occur
or go undetected.
This report is intended solely for the information and use of management, members of the City Council, and
the Auditor General of the State of Florida, and is not intended to be and should not be used by anyone other
than these specified parties.
110
West Palm Beach, Florida
February 20,2004
CITY OF PALM BEACH GARDENS CITY COUNCIL
Agenda Cover Memorandum
Date Prepared: March 24,2004
Meeting Date: April 1,2004
SubjecUAgenda Item: Presentation of quarterly financial report
[XI Recommendation to APPROVE
I 1 Recommendation to DENY
Reviewed by:
City Attorney
I
Submitted by:
Allan Owens /+
Department Director
City hanag4
Originating Dept.:
Finance
Advertised:
r Jot Require1
Affected parties
[XI Notified
/
[ ] Not required
costs: -0-
(Total)
-0-
Current FY
Funding Source:
[ ] Operating
[XIOther N/A
Budget Acct.#:
N/A
Council Action:
[ ]Approved
[ ]Approved w/
conditions
[ ] Denied
[ 3 Continued to:
Attachments :
Quarterly
financial report
1213 1/03
] None
Date Prepared: March 2,2004
Meeting Date: April 1,2004
0 BACKGROUND:
As required by Code of Ordinances Article XIII, Section 13-1, the Council
may request other financial reports throughout the year. We are pleased to present
the quarterly financial report for the period ended December 3 1,2003.
Some of the highlights contained within the report include:
No operating department was over 25% expended for the quarter
ending December 3 1,2003
General Services was at 40%, due to the annual renewal of
Property and General Liability insurance, which is paid in the first
quarter
Total General Fund revenues for the quarter were $30.6 million,
compared to $27.3 million for the same period last year
Revenues exceeded expenditures by $20.2 million for the quarter,
which was the same amount as last year
The total investment portfolio as of December 31, 2003 was $37.9
million, compared to $36.7 million at the same date in 2002
Although investment returns continue to be historically low, our
weighted average yield for the entire portfolio exceeded the
benchmark one-year Treasury Bill rate contained in our investment
policy by .37%
The Series 2003 Bonds were assigned ratings of Aa2 from
Moody’s and AA- from Fitch and S&P. The rating for the City’s
outstanding general obligation debt was upgraded to AA from AA-
from S&P and newly rated to AA from Fitch
0 MISC/OTHER: N/A
0 STAFF RECOMMENDATIONS:
o Staff recommends a motion to accept the attached quarterly financial
report for the quarter ended December 3 1,2003
City of Pa
Florida
Quarterly Financial Report
December 2003
TABLE OF CONTENTS
Transmittal Letter ..................................................................... 1
Investment Report ..................................................................... 8
Capital Improvement Plan Update ................................................... 11
Grant Status Report .................................................................... 21
Financi a1 Stat emen ts
General Fund
Balance Sheet ................................................................ 25
Statement of Revenues and Expenditures ................................. 26
General Fund Analysis ....................................................... 27
Special Revenue Funds
Recreation Programs
Balance Sheet ................................................................ 28
Statement of Revenues and Expenditures ............................... 29
Gas Tax
Balance Sheet ............................................................... 30
Statement of Revenues and Expenditures ............................... 31
Special Revenue Fund Analysis ........................................... 32
Capital Projects Funds
Recreation Impact Fees
Balance Sheet ............................................................... 33
Statement of Revenues and Expenditures ............................... 34
Police Impact Fees
Balance Sheet ................................................................ 35
Statement of Revenues and Expenditures ............................... 36
Fire Impact Fees
Balance Sheet ................................................................ 37
Statement of Revenues and Expenditures ............................... 38
Road Impact Fees
Balance Sheet ................................................................ 39
Statement of Revenues and Expenditures ............................. ..40
PGA Flyover Capital Project Fund
Balance Sheet .............................................................. .4 1
Statement of Revenues and Expenditures .............................. .42
Burns Road
Balance Sheet ............................................................... 43
Statement of Revenues and Expenditures .............................. .44
Capital Project Funds Analysis ......................................... .45
Proprietary Funds
Enterprise Fund (Golf)
Balance Sheet ............................................................. 47
Statement of Revenues and Expenditures.. .............................. 48
Internal Service Fund (Fleet)
Balance Sheet ........................................................... .49
Statement of Revenues and Expenditures ............................. .SO
Proprietary Funds Analysis ................................................ 5 1
TRANSMITTAL LETTER
Overview
I am pleased to present the financial report for the City of Palm Beach Gardens for the
three months ended December 3 1,2003. The intent of these reports is to better inform not
only Council, but the public as well, throughout the year, of our financial position by
comparing actual results with the adopted budget, and taking corrective actions as
appropriate. Our goal is to provide optimum fiscal responsibility through open disclosure
in a public forum.
Format
A brief description of each section of this report is as follows:
Transmittal Letter - a financial overview and brief discussion of significant items
encountered during the prior quarter.
Investment Report - a summary of investment activity (purchases, sales, calls, etc.); total
cash and investments by fund; rate of return on investments compared with our
benchmark.
Capital Improvement Projects (CIP) Update - a summary of City projects with a status
report on each project to date.
Grant Status Report - a summary of city projects funded in part or in whole by grants
along with a status report on the project to date.
Financial Statements - The following funds’ financial statements are presented:
0 GeneralFund
0 Special Revenue Funds
Recreation Programs
Gas Tax
0 Capital Project Funds
Recreation Impact
Police Impact
Fire Impact
Road Impact
PGA Flyover
Burns Road
Enterprise (Golf Course)
Internal Service (Fleet Management)
0 Proprietary Funds
For each of these funds, the following statements and other information are presented:
1
0 Balancesheet
0 Statement of Revenues and ExpendituredExpenses
0 Analysis of significant line items
Financial Overview
General Fund
Assuming expenditures occur consistently throughout the year, 25% of a department’s
budget could expect to be expended through the first quarter of the fiscal year. With the
exception of general services, no other department was over 25% expended for the
quarter ending December 31, 2003. General Services is reporting 40% of expended
budget due to the annual renewal of the City’s Property and General Liability Insurance,
which was paid in the fvst quarter
e2
Department Expenditures - % Expended Through December 2003
Overall, total General Fund exp
During the month of December, a $5
Public Works fm Storm Water impm
incumd for this pmject.
General Fund mvcnum total $30.6
$27.3 million for the same period 1 md of the flmt qlmcr, up
0.mrrl Fund Rovonum 0 lot Qumw
Lrst YHT vs. Mlr Ymr (I# Sl.am8)
2002 2003
2
-1.
General Fund Reve
For the Period Ending December 2002 as compared to December 2003
1,600,000'
1,400,000-'
1,200,000-'
1,000,000-'
-
800,000- V
600,000
400,000
I
1st Qtr.Ded02 1st Qtr. -03
Franchise Fees ($796,016) - Franchise fees include revenues received fkom
FP&L ($782,115) and Waste Management ($13,901). Revenues earned to date
represent 27% of estimated earnings. Total revenues for the same period last year
were $626,938 or 21% of anticipated revenues.
0 Licenses and Permits ($1,554,414) - Licenses and pedt revenues include
Permits ($588,746) and Occupational Licenses ($965,668). Revenues earned to
date represent 43% of estimated earnings. This exceeds budget projections by
18% for the period ending December 31, 2003. Total revenues for the same
period last fiscal year were $1,608,259 or 44% of anticipated revenues, which
exceeded budget projections by 19%. In addition to building pennits, current year
permit revenues include Training Smharge, Special Events, Right of Way
Permits and Juno Beach Building Permits.
Intergovernmental ($1,069,519) - lntaslgovenunental revenues include Half Cent
Sales Tax ($673,151), CommunicationS Services Tax ($163,897), State Ravanue
Sharing ($172,788), County OcGupational Licenses ($40,557), Mobile Home
Licenses ($13,545), Alcoholic Bevera@ License Renewals ($888), and Fuel Tax
Refunds ($4,693). Revenues earned to date represent 25% of estimated earnhgs
for the period ending December 31,2003. Total revenues for the same period last
fiscal year were $1,036,877 or 24% of anticipated revenues.
3
0 Charges for Services ($453,998) - Revenues include EMS Transport Fees
($339,188), Application Filing Fees ($28,395), Fire Inspection Fees ($74,393),
Tennis Fees ($3,943), Interim Service Fees ($2,221), Skate Park Daily Fees
($2,730), Web Site Link Fees ($175) and Swimming Pool Fees ($2,953).
Revenues earned to date represent 36% of estimated budget, which exceed
projections by 11%. Total revenues for the same period last fiscal year were
($527,112) or 42% of anticipated revenues, which exceeded budget projections by
17%.
Misceffuneous Revenues ($208,043) - Miscellaneous revenues include the
following: Auction Proceeds - Karlin Daniel Assoc. ($133,075), SunTrust -
($5,570), County Impact Fee Collection Allowance ($8,146), Hanukkah
Celebration ($5,000), and Other Miscellaneous Revenues ($56,252). Revenues
earned to date represent 25% of estimated budget. Total revenues for the same
period last fiscal year were ($250,823) or 30% of estimated budget.
As of the quarter ending December 31, 2003, the City showed positive trends in,our
workers’ compensation loss history. For the fiscal year ending 9/30/03, the City faad
incurred 106 claims, closed 94, with a total loss of $465,132 for the year or 54.91% ratio
of losses to premiums paid. As of the ht quarter of FY 2004, the City had incurrad 27
claims, closed 1, with a total loss of $55,034. The latter represents only 20.5% of
premiUmS.
I
The first quarter of FY 2004 was extremely busy for the Finance Department aM1 the City
as a whole. Following is a brief summary of some of the more significant items
occurring during the quarter:
0 The Finance and Information Systems Department implemented the Eden
Systems Inforum Gold software modules of general ledger, 8ccounts payable and
purchasing. This consisted of traiaing of finance sta€f as well as other
departmental staff and the conversion of two years of financial data The change
to the new financial software resulted in increased efficiency, city-wide ~ccess to
financial Wonnation, and more useah@endly interface and reporting.
example, the processing of purchase orBcrs which had taken up to 7 to1
now processed daily because of e
F
c spl>roval and distribution.
Live date of the implementation was 19&.
The Finance Department worked with tfmc City’s Financial Advi
Counsel preparing the documents .far t4e 2003 Bond Issue
presentations to bond rating agencies to obtain the highest possible credit
The City’s Series 2003 Bonds were assigned ratings of Aa2 &om Moody’s and
AA- fiom Fitch and S & P. The rating for the City’s OuMaudm * g General
4
Obligation Bonds was upgraded to AA from AA- from S& P and newly rated to
AA from Fitch. The ratings were based on the City’s high wealth levels, strong
economic indicators, low direct debt levels, and improved financial performance
over the last several years.
The firm of Rachlin, Cohen & Holtz began their on-site annual audit for fiscal
year 2003 in December.
Citywide, staff was again very busy managing the many CIP projects that are currently
ongoing. During the quarter, some of the more significant projects that were completed,
or are nearing completion, include the following:
Burns Road
c
This project consists of
widening Burns Road from
two-lanes to four-lanes from
Military Trail to Riverside
Drive and from east of
Gardens East Road to
ProsperityFarmsRoad. The
project was completed in
December, 2003.
Fire Stati on #5
L new fire station located within FremM’s
Reserve. The target completion date is
February, 2004.
I
I
5
Canal Restoration
.-..I,
PGA Flvover Beautification
FDOT will be constructing the PGA
overpass over Alternate A1A and the
FEC railroad tracks to alleviate
traffic congestion along the PGA
corridor. There will be four
eastbound lanes and three west
bound lanes with landscaped
medians. The anticipated completion
date is October, 2004.
Roadwav ImDrovements
I
I
This project includes the restoration of primary
canals located in the Southeast quadrant of the
City as mentioned in the Stormwater
Management Plan, excluding Plat 4. Shown to
the left is an example of one of the canal
sections in Phase I after restoration work has
been completed.
This project includes pavement
resurfacing, milling and swale
restoration of several roadways
throughout the City. In addition,
installation of sidewalks according to
the sidewalk linkage plan, sidewalk
rehabilitation, and driveway repairs
were completed. An example of a
section of road after restoration is
illustrated to the left.
6
'.
Bums Road Communitv Recreation Campus
This project includes development of a
master site plan incorporating new
landscaping, a water feature,
construction of the facility, informational
signs, public restrooms, three bocce
courts, six horseshoe pits, five
shuflleboard courts, picnic facilities and
reconstruction of the jogging trail.
Completion date is anticipated to be
March, 2004.
Citv Park
the development of
y under construction. At jut over
will offer basketball
m, playground =@%
picnic pavilion, parking . It is scheduled to be
complete by mid-summer 2004. The design of this park includes the ability to expand fbr
fuhm amenities.
A complete analysis of all current CIP projects am be found in the separate CIP section
beginning on page 1 1.
In summary, I would like to thank Kelly Labo@k~, Joan Rivard, and Mary Anderson for
their efirts in preparing this document. f would also like to thank Stacy Rundle, Grants
Administrator, and Angela Wong, Project Manager, for providing the information
presented in the Grunt Status Report, and CIP U$dute, sections, respectively.
Respectfully submitted,
Allan Owens, CPA, CGFO
Finance Administrator
7
INYESTMENTMANA
Healthy retail sales, solid business investment,
strong construction output and GDP growth, and
claims all indicate that the ccoflomy is on the p
intarest rates increased, with the one-year Treasury bill at I.%%, up fiam the previous
two quarters, 1.15% and 1.09% respectively. Longtrr-tenn rates dm brcased fbr the
quarter, with the 20-year Tressury yield at 5.10?? 8s mmp0ITdd to 4.91% fbm the end of
the previous quarter. In addition, the Lehman Aggmgate Bond lnduc, the industry
accepted bond ftnd index, was up for the fourth quarter of 2003, despite the f&t that
normally as interest rates rise, bond prices fall.
During the quarter, the City did
With interest rates relatively stable,
were there any lxwulitia.
aStheinveStmcaBf4Lte8ttb
r-
4
In December, the City’s balance in the State Investment Pool (SBA) increased
substantially with the addition of 19.5 million dollars of ad valorem tax monies. On
December 31,2003, the amount invested at the SBA totaled $31,433,587, an increase of
$19,710,362 fiom the prior quarter. The SBA yield decreased slightly fiom 1.33% at the
beginning of the quarter to 1.28% at the end of the quiuter.
The Investment Summary provides a listing of the outstanding investments as of
December 31, 2003, along with the investment date, maturity date, type of instrument,
yield and amounts. As of the end of the quarter, the total market value of the various
federal agencies and securities was $6,498,055 compared to the original purchase price of
$6,470,216. The total weighted average yield for the entire portfolio as of the end of the
quarter was 1.63%, which was .37% above the one-year Treasury Bill rate as of
December 3 1, 2003. All other policy guidelines for portfolio composition have been
adhered to.
INVESTMENTSUMMARY
December 3 1,2003
Investment Instrument Investment Maturity Par
Date Date Yield Value
Federal Home Loan Banks Debenture
U.S. Treasury Notes
Federal Home Loan Banks Debenture
Federal Home Loan Mortgage Corp.
Federal Home Loan Banks Debenture
Federal National Mtg Assoc Note
Federal Home Loan Mortgage Corp
Federal Home Loan Banks Debenture
Federal Farm Credit Banks Debenture
Federal Home Loan Mortgage Corp
Federal National Mtg Assoc Note
Federal Home Loan Bk Note Stp Coupon
Federal National Mtg Assoc Note
State Investment Pool
3/19/02
311 3/02
2/26/03
91 1 9/02
311 3/02
2/26/03
412 1/03
4/21/03
5/05/03
5/05/03
5/19/03
5/22/03
8/22/03
10/15/04
11/15/06
9/25/06
911 5/07
9/26/07
9/05/07
1011 5/07
3/26/07
4/15/08
511 5/08
12/3/07
1211 9/08
11/15/07
TOTAL INVESTMENTS
3.88%
4.52%
2.73%
3.50%
5.10%
3.00%
3.00%
3.02%
3 .oo%
3.05%
2.50%
2.25%
3.33%
1.28%
500,000
500,Ooo
500,Ooo
500,000
500,000
500,000
500,000
500,000
500,Ooo
500,Ooo
500,000
500,OOO
500,OOO
3 1,433,587
37,933,587
Depicted below is a graphic comparison of the City’s earnings rate with the State
Investment Pool for the last seven years. The City’s portfolio totaled $37,933,587,
compared to $36,679,768 at the same date in 2002. The second graph shows the large
increase of the portfolio over the last three years.
9‘
STATE INVESTMENT POOL
EARNINGSRATE
6.00%
5.00%
4.00%
3.00%
2.00vo
1.00%
0.000/. m2003
CITY OF PALM BEACH GARDENS
PORTFOLIO HISTORY
$40
$35
s30 a $25
$15
$10
$5
$0
m2002
m2003
10
CAPITAL IMPROVEMENT PROJECTS
UPDATE REPORT AS OF JANUARY 15,2004
A. CONSTRUCTION PHASE PROJECTS
urns Road Wldening
9.3150 (PS - 0th~)
519.3160 (PS - Legal)
519.3170 (PS - Em)
19.6901 (Landllnrp)
e contractor is substantially complete and is working on punch-list items. The C.O. is expected to be issued on Jaw 23.
e station should be fully operational the second or third week of Febtuary. A March 6 grand opening is tentativeiy sdwdded.
. .-
UPDATE Ournow AK I ne iignung sysrern aesrgn TOT the outdoor art piece has been delayed and may not be lighted.
indoor Art: Additional lightii to be installed in lobbv. including track litina on the walls to hiahliiht art exhibits.
)MI?LETION DATEfSa
I
Overall construction is complete with the exception of two change orders: 1) Paving of the Public Works yard; and 2) the Parks
entrance road (total estimated at $so,OOo). These two items are scheduled to be complete in early Spring.
0
mject Mgr.: D. Reyes atnrdy completed h 2001.
Murionr
14
I Brief Description/
> Status Title I ~ Project
' No. __
B. DESIGN PHASE PROJECTS
I
PGA Blvd. Boat Ramp
akdSand Hill Crane
MacArthur Blvd.
is project includes a traffic study and roadway 539.8910 (GF - EW)
emmts with traffic-cakning features and
Kyoto Gardens Drive
PGA Blvdmumpike Tum
Project Manager: T. Engle 2003-005 Lane Modifications .3150 (FWSvces
Military Trail Medians
Project Manager: T. Engle 2004-015
15
C. PLANNING PHASE PROJECTq - ~ - -
I Budget Estiiiatql
Account Cbdes I tun I Title rrojecr
L
I- =I
Fire Station No. 2
gm and 001-2080-619.6922) F Golf Course Grounds 2o04-oo2 project wr.: D. ~eie
-0923) Golf Couno Water
Project Mr.: T. ~ngk 2004-003
539-6920) Swalos Restordon
Project Mgr.: D. Reyes 2004-006
I 16
The tlmetable below contains estimated dates that are used Internally for planning purposes on
18
I
I
- .- ...............
' WiPhne
' Fin Wn No. ZNwda hanun : MrgPhrre
j Golf Coum QrounL
Cmtructim Phase
Golf Coum Watu Connrctlon
CmatWon Phase
Sldwdk Pin
Plmirp haae
' plvmt RaurfrdnglTklllc Sb.ll
Plmirp Phase
gwrlw RestorUon
: PbmirpRIM
PW BNr Buildlng
: Plmirphe
Wi me
cwtnrcnon RIM
1 BRCRC hpromnb
, PimmirpPhase
Wi me
cci-structionPhit&~~ ~
Pool Ruonatrudion
Plmirp Ptme
Wi Ptme
....... .L ..... ...........
~ ConstnrcnalRIM
.A ..-..--I__...____.......__
. ---. __ ~
. .... I ......
...... __ .. ____ __ ... - .....
...... . .........
. ....................
.~~. ... ................
............ . ........... -.
.-, . ... ...................
-T . - ..... -
-I.- ,-_I.____._.. . ..
. .......
......... .__ ... .............
........ + .........
~ - .....
.+.. . - ..... - ...............
...... .-. . .........
........ - ...
............
........
-_- _-_~ ........... -- . .. ...
~ mtnrctm&-
19
The timetable below contains estimated dates that are uWd internally for planning purposes only.
20
b . CITY OF PALM BEACH GARDENS
1 MEMORANm1
I
I
TO: Ron Ferris, CiQ Manager DATE: February 8,2004
Allan Owens, Finance Administratoq
Mary Anderson, Finance Manager
Stacy A. Rundlb, GranWContracts Administrator FROM:
SUBJECT: Grant Status Rkport
Listed below, by department, &e the various City prc$ects funded in part or in whde by
grants along with a status repoh on the project to datq:
PARKS & RECREATIOY
I
Project:
Grant Source:
Grant Amount:
City Match:
Grant Deadline:
status:
Project:
Grant Source:
Grant Amount:
City Match:
Grant Deadline:
Status:
Project:
Grant Source:
Grant Amount:
City Match:
Grant Deadline:
Status:
Project:
Grant Source:
Grant Amount:
City Match:
Grant Deadline:
Status:
wertmiristw Park
FRDAP ( 200012001) - Devekppment
$37,500.00
August 34,2003
Project i$ complete. Tha final^ reimbursement from FRDAP was
received by the city on Novembgr 7,2003.
District kark
FRDAP -, Development
$2oo,ooQ.00
$200,000.00
Novembgr 30,2005
A notice' to proceed ~IWI FROAP was received by the city in
January and the p
$112,50 of" .oo
I
Is undetway.
I
Mllbry trail Median QeautM
Keep Pab Beach County &I - BCC Funds
$66,679
$66,679 TBD
The project was apQrowrd
Commisdoners in the fall of
staff to firlralize construcbh agreement.
Militarytrail Man 6mWftqUon=mBoukvlvd&OotbdlyIMt
Keep Palm Beach Couw Bcm~ul- MPO Funds
TBD
staff is currentiy wol(tjns With FDOT staff to finalize the
constructDon plans and a Mi agreement.
on - 1-95 north to the EPB-3 canal
I
Board of County
k working With Cowrty
I
21
FIRE DEPARTMENT
Project:
Grant Source:
Grant Amount: $53,559.00
City Match: $5,951 .OO
Grant Deadline: January 14,2004
Status:
Fire Operations and Firefighter Safety Program
FEMA - Fire Act Grant FY 2002
Project is complete and all grant monies requested have been
received by the city.
P roject: Specialty Transport Vehicles
Grant Source:
Grant Amount: $39,000
Grant Deadline: N/A
Status:
Palm Beach County EMS Grant
City Match: $0
Two vehicles have been ordered and the city expects delivery
prior to this year’s Honda Classic event.
POLICE DEPARTMENT
Project:
Grant Source:
Grant Amount:
City Match:
Grant Deadline:
Status:
Project:
Grant Source:
Grant Amount:
City Match:
Grant Deadline:
Status:
Project:
Grant Source:
Year:
Grant Amount:
City Match:
Grant Deadline:
Status:
Aggressive Driving Project - Year 2
FDOT Highway Safety Funds FY 2002/03
$41,584
$1 3,860
September 30, 2003
Project is complete. A funding agreement for Year 3 of this
project is awaiting execution by FDOT officials in Tallahassee
pending passage of federal highway safety bills in Washington.
DUI Enforcement Project - Year 1
FDOT Highway Safety Funds FY 2003/04
$1 3,600
$0
September 30,2004
A funding agreement for Year 1 of this project is awaiting
execution by FDOT officials in Tallahassee pending passage of
federal highway safety bills in Washington.
Various equipment purchases
Local Law Enforcement Block Grant (LLEBG)
200 1 2002 2003
$28,721 .OO $26,415.00 $1 9,342
$3,191.00 $2,935.00 $2,149
1 1 /30/02 10/15/03 TBD
These projects are on-going. Funds will be used to buy computer
and electronics equipment in accordance with the restrictions of
the grant program.
22
Project:
Grant Source:
Year:
Grant Amount:
City Match:
Grant Deadline:
Status:
Police Communications Equipment
Palm Beach County E91 1 Funds
2004
$1 63,575
NIA
NIA
The Police Department participates in the County’s 911 Grant
Program. Each year, a list of items, including a percentage of call-
taker salaries, is presented to 911 Management for inclusion in
the program. These funds allow for the purchase of
communications-related equipment and materials, maintenance of
same, and a percentage of call-taker salaries. Funds are provided
on a reimbursement basis.
Project:
Grant Source:
Year:
Grant Amount:
City Match:
Grant Deadline:
Status:
Bulletproof Vest Program
US Department of Justice
2003
$29,957.58
$29,957.58
September 30, 2007
This project is on-going. The funds may be used to purchase
ballistic and stab vests for law enforcement officers.
Project:
Grant Source:
Year:
Grant Amount:
City Match:
Grant Deadline:
Status:
Universal Hiring Grant
US Department of Justice
2003
$375,000 over three (3) years
$51 1,825 over three (3) years
August 31, 2006
This program provides partial funding for five (5) new, additional
full-time officer positions over three (3) years specifically to bolster
community policing efforts in the city. This is the first time the
department has participated in this program.
ENGINEERING & PUBLIC WORKS
Project: Stormwater System Retrofit
Grant Source:
Grant Amount: $350,000.00
City Match: $242,723.00
Grant Deadline: July 13, 2004
Status: This project is currently 90% complete. The final phase is
anticipated to be complete this spring, after which all grant funds
will be expended.
FEMNDCA, Bureau of Recovery & Mitigation
Project: Burns Road
Grant Source: County Incentive Grant County Impact Fees
Grant Amount: $3,885,000.00 $1,341,000.00
City Match: $5,875,000.00
Grant Deadline: 2004 2005
Status:
Project:
Grant Source:
Grant Amount:
City Match:
Grant Deadline:
Status:
Project:
Grant Source:
Grant Amount:
City Match:
Grant Deadline:
Status:
Project is complete. A grand reopening and dedication of Burns
Road was held on July 17, 2003 to celebrate completion of this
project. The city has received the full $3,885,000 in FDOT funds
and received the $1,341,000 in County funds in early 2003.
Sign Graphics and Inventory Program
FDOT Highway Safety Funds FY 2002/03
$39,675
$1,422
September 30, 2003
Project is complete.
Bus Shelters
Palm Tran
$7,500 (2)
N/A
TBD
This project is on-going and no grant funds have been expended
to date.
City of Palm Beach Gardens
Balance Sheet
General Fund 001
December 2003
Assets
Cash and Investments $ 31,512,Ol I
Accounts Receivable 1,297,989
Settlement Fund 3,717
2 I 9,072 WCI Claims Fund
Total Assets $ 33,032,788
Liabilities
Accounts Payable
Due to Other Governments
Escrow Activities
WCI Claims Fund
Compensated Absences
Other Liabilities
Payroll Liabilities
Total Liabilities
Reserves
Reserve for Law Enforcement
Reserve for Encumbrances
Reserve for Prepaid Expenses
Designated Projects
Unreserved Fund Balance
Total Reserves and Fund Balance
Total Liabilities and Reserves and Fund Balanci
Revenue to Date
Expenditures to Date
61 3,406
174,682
297,621
2 19,072
66,686
85,849
15,681
1,472,996
23,452
1,564,036
1,695
2,039,262
7,675,167
1 I ,303,613
12,776,609
30,659,768
(I 0,403,588)
Total Liabilities $ 33,032,788
25
City of Palm Beach Gardens
Revenue and Expenditure Statement
General Fund 001
Year To Date Through Dec 3 1,2003
Annual
Budget 2003/2004 200212003 Percent Revenues
Taxes
Franchise fees
Licenses and permits
Grants
intergovernmental
Charges for services
Fines and forfeitures
interest
Miscellaneous revenue
Transfer in
Other Financing Sources
Appropriated Fund Balance 11,106,364 0.00%
Total Revenues $ 61,362,134 $ 30,659,768 $ 27,320,231 49.97%
$ 30,288,781
2,933,000
3,615,000
843,077
4,322,700
1,256,350
527,000
401,000
844,100
224,762
5,000,000
$ 26,433,957
796,016
1,554,414
25,265
1,0693 19
453,998
19,560
42,804
208,043
56,191
$ 23,144,647
626,938
1,608,259
1,036,877
527,112
56,665
68,912
250,823
87.27%
27.14%
43.00%
3.00%
24.74%
36.14%
3.71%
10.67%
24.65%
25.00%
0.00%
Expenditures
City Council
Administration
Economic Development
information Systems
City Clerk
Legal Services
Human Resources
Finance
General Services
Police
Fire
Growth Management
Parks and Recreation
Public Works
$ 202,139
542,626
245,967
1,587,536
289,921
357,133
869,401
707,064
3,972,438
14,036,804
13,794,207
2,510,035
5,407,793
10,2 18,976
$ 35,380
102,386
54,945
247,8 13
62,485
46,425
155,016
136,887
1,603,176
2,785,936
2,608,47 1
51 1,202
1,205,337
848,130
$ 34,527
2 19,779
161,713
56,001
96,301
136,184
973,44 1
2,007,484
1,744,306
399,322
743,723
541,765
17.50%
18.87%
22.34%
1 5.6 1 Yo
2 1.55%
13.00%
17.83%
19.36%
40.3 6%
19.85%
18.91%
20.3 7%
22.29%
8.30%
Undesignated Reserve 6,620,094 0.00%
Total Expenditures $ 61,362,134 $ 10,403,588 $ 7,114,547 16.95%
Excess of Revenues over Expenditures 20,256,180 20,205,684
26
2003 numbers are subject to completion of final audit.
GENERAL FUND ANALYSIS
GENERAL NOTE:
The financial reports are formatted for management’s use and, as such, generally do not
include all the classifications, accruals and footnotes which would accompany fiscal year-
end reporting.
Accounts Receivable ($1,297,989) - This amount consist of FP&L franchise fees
($512,605), Solid Waste franchise fees ($13,901), Half cent sales tax ($235,848),
Mobile Home Lic. ($1,904), Communications Services tax ($58,804), EMS Fees
($423,408), and Other Receivables ($51,519).
Due To Other Governments ($1 74,682) - This amount consists of County impact
fees ($160,434), HRS-radon gas payable ($4,398), Building Certification and
Disposal Fees ($9,850).
Escrow Activity - ($297,621) - This amount consists of Engineering escrow
activity ($43,486) and other miscellaneous escrow activity ($254,135).
RE VENUES
General Fund revenues for the period ending Dec 3 1 , 2003 total $30,659,768. Excluding
fund balance carry-forward, total revenues represent 61 YO of estimated earnings. Total
revenues for the same period last fiscal year were $27,320,231 or 54% of estimated
earnings, Refer to the Transmittal Letter section of this report for an analysis of general
fund revenues through the 1st quarter.
EXPENDITURES
Total General Fund expenditures for the three months ending December 31, 2003 total
$10,403,588 or 17% of projected budget, compared to last year’s total for the same
period of $7~ 14,547 or 12% of total budget.
27
City of Palm Beach Gardens
Balance Sheet
Recreation Special Revenue Fund 104
December 2003
Assets
Cash and Investments 82,261
Total Assets $ 82,261
Liabilities
Accounts Payable
Recreation Deffered Revenue
Total Liabilities
Reserves
Fund Balance Reserve
Unreserved Fund Balance
Total Reserves
Total Liabilities and Reserves
Revenue to Date
Expenditures to Date
1,555
816
739
35,680
22,942
58.622
59,361
301,023
(278,123)
Total Liabilities $ 82,261
28
Revenues
AdministratiodResources
General Programs
Athletics and Special Facilities
AquaticsISeniors
Interest lncome
Special Interest
Special Events
SponsorshiplDonations
Miscellaneous Revenue
City of Palm Beach Gardens
Revenue and Expenditure Statement
Recreation Special Revenue Fund 104
Year To Date Through Dec 3 1,2003
Annual
Budget 200312004 2002/2003 Percent
$ 2 1,000
945,153
693,303
3,000
$
90,061
209,07 1
39 1
1,500
-
$
136,985
4 1,686
10,383
794
1,023
82
590
9.53%
30.16%
0.00%
13.04%
0.00%
0.00%
0.00%
0.00%
Appropriated Fund Balance 143,089 0.00%
Total Revenues $ 1,805,545 $ 301,023 $ 191,543 16.67%
Expenditures
AdministratiodResources $ 230,882 $ 38,417 $ 16.64%
14.98% General Programs 711,337 106,526 77,068
Athletics and Special Facilities 595,111 90,181 33,553 15.15%
Aquatics 15,822 0.00%
Special Interest 4,546 0.00%
Special Events 3,440 0.00%
Transfer to General Fund 172,000 43,000 25.00%
Reserve 96,2 15 0.00%
15.40% Total Expenditures $ 1,805,545 $ 278,123 $ 134,429
Excess of Revenues over Expenditures 22,900 57,114
,
29
2003 numbers are subject to completion of final audit.
Assets
Cash and Investments
City of Palm Beach Gardens
Balance Sheet
Local Option Gas Tax Fund 103
December 2003
$ 915,551
Accounts Receivable 45,855
Total Assets s 961,407
Liabilities
Total Liabilities
Accounts Payable
Reserves
Reserve for Encumbrances
Fund Balance
Total Reserves
0
0
142,351
762,935
905.286
Total Liabilities and Reserves 905,286
Revenue to Date 139,895
Expenditures to Date (83,775)
Total Liabilities $ 961,407
30
City of Palm Beach Gardens
Revenue and Expenditure Statement
Local Option Gas Tax Fund 103
Year To Date Through Dec 3 1,2003
Annual
Revenues Budget 200312004 200212003 Percent
Local Option Gas Tax $ 600,000 $ 137,752 $ 89,346 22.96%
Interest 1 1,000 2,143 2,873 0.00%
Local Grants 307,538 0.00%
Fund Balance 979,473 0.00%
Total Revenues $ 1.898.011 !S 139.895 $ 92.219 7.37%
Expenditures
Electricity $ 150,000 $ 24,129 $ 22,732 16.09%
Improvements Other than Buildings 1,350,000 30,768 25,636 2.28%
Other Improvements 279,589 28,878 10.33%
0.00%
Undesignated Reserve 42,538 0.00%
Reserve 75,884
Total Expenditures $ 1,898,011 $ 83,775 $ 48,368 4.41%
Excess of Revenues over Expenditures 56,120 43,85 1
31
I 2003 numbers are subject to completion of final audit.
SPECIAL REVENUE FUNDS ANALYSIS
GENERAL NOTE:
The financial reports are formatted for management’s use and, as such, generally do not
include all the classifications, accruals and footnotes which would accompany fiscal year-
end reporting.
Gas Tax Special Revenue Fund - Accounts Receivable ($45,855) - This amount
consists of Local Option Gas Tax revenues due from the State of Florida.
REVENUES
Recreation Special Revenue Fund ($301,023) - This amount consist of Programs
($90,06 1 ), Athletics and Special Facilities ($209,07 1 ), Sponsorship/Donations
($1,500) and Interest ($391). For the current fiscal year, a new category was
added for AdministratiodResources. AquaticdSeniors, Special Interest and
Special Events were combined into Athletics Special Facilities. Overall, revenues
are approximately 17% for the period ending December 31, 2003. These
revenues, as well as the associated expenditures, are expected to be more in line
with budget projections after the summer months. Total revenues for the same
period last fiscal year were $191,543 or 1 1 %.
Gas Tax Special Revenue Fund ($139,895) - Local Option Gas Tax revenues
through the first quarter of the fiscal year are $137,752 or 23% of projected
budget. Revenues for the same period last fiscal year were reported at $89,346 or
15% of total budget. Interest earnings in the fund total $2,143, slightly less than
last fiscal year’s total of $2,873.
EXPENDITURES
Recreation Special Revenue Fund ($278,123) - Total expenditures in the
Recreation Special Revenue Fund are $278,123. Again, Aquatics/Seniors, Special
Interest and Special Events were combined into Athletics Special Facilities.
Overall, expenditures are approximately 1 5% for the first quarter, which includes
a transfer to the general fund for the current fiscal year. Total expenditures for last
fiscal year were reported at $134,429 or 7%.
Gas Tax Special Revenue Fund ($83,775) - Excluding amounts budgeted for
reserves, expenditures for the first quarter total $83,775 and represent
approximately 4% of total budget. Construction is scheduled to begin on January
19, 2004 for the City’s first bus shelter to be located at Bums Road and Military
Trail. Several projects funded from gas tax revenues are on hold until the annual
Public Works Contract for work is bid and awarded. For a complete list of
projects budgeted in the Gas Tax Fund, along with the status of each, please refer
to the Capital Improvement Projects (CIP) Update section of the report.
32
City of Palm Beach Gardens
Balance Sheet
Recreation Impact Fund 301
December 2003
Assets
Cash and Investments 4,565,053
Total Assets $ 4,565,053
Liabilities
Total Liabilities
Due to Other Funds
Reserves
Total Reserves
Fund Balance
Total Liabilities and Reserves
Revenue to Date
0.00
0.00
4,368,864
4,368,864
4,368,864
205,3 1 8
Expenditures to Date (9,129)
Total Liabilities !3 4,565,053
33
City of Palm Beach Gardens
Revenue and Expenditure Statement
Recreation Impact Fund 301
Year To Date Through Dec 3 1,2003
Annual
Revenues Budget 200312004 200212003 Percent
Grant Revenue - FRDAP $ 200,000 $ -$ 0.00%
28,000 5,396 7,574 19.27% Interest
Recreation impact Fees 2,932,160 199,922 537,908 6.82%
Appropriated Fund Balance 4,135,727 0.00%
Total Revenues $ 7.295.887 $ 205.318 $ 545.482 2.81%
Expenditures
Professional Services
Land and improvements
Other improvements
$ -$ -$ 5 1,673 0.00%
4,205,000 (7,204) 0.00%
595,065 9,129 1 .53%
Reserve 2,495,822 0.00%
Total Expenditures $ 7,295,887 $ 9,129 $ 44,469 0.13%
Excess of Revenues over ExDenditures 196.189 501.01 3
34
2003 numbers are subject to completion of final audit.
City of Palm Beach Gardens
Balance Sheet
Police Impact Fund 302
December 2003
Assets
Cash and Investments 655,499
Total Assets $ 655,499
Liabilities
Total Liabilities
Accounts Payable
Reserves
Fund Balance
Total Reserves
Total Liabilities and Reserves
Revenue to Date
648,015
648,015
648,015
20,747
Expenditures to Date (1 3,263)
Total Liabilities $ 655,499
35
Revenues
Police Impact Fees
Interest
City of Palm Beach Gardens
Revenue and Expenditure Statement
Police Impact Fund 302
Year To Date Through Dec 3 1,2003
Annual
Budget 2003/2004 2002l2003 Percent
$ 252,560 $ 20,094 $ 65,131 7.96%
3,200 653 876 20.4 1 %
Appropriated Fund Balance 499,423 0.00%
Total Revenues $ 755,183 $ 20,747 $ 66,007 2.75%
Expenditures
Materials & Supplies $ 348 0.00%
Other Current charges 29,850 0.00%
Equipment 4 14,97 1 13,263 3.20%
Reserve 310,362 0.00%
Total Expenditures $ 755,183 $ 13,263 $ 348 1.76%
Excess of Revenues over Expenditures 7,484 65,659
36
2003 numbers are subject to completion of final audit.
City of Palm Beach Gardens
Balance Sheet
Fire Impact Fund 303
December 2003
Assets
Cash and Investments 450,401
Total Assets $ 450,401
Reserves
Total Reserves
Fund Balance
Total Liabilities and Reserves
Revenue to Date
480,324
480,324
480,324
39,328
Expenditures to Date (69,252)
Total Liabilities $ 450,401
37
City of Palm Beach Gardens
Revenue and Expenditure Statement
Fire Impact Fund 303
Year To Date Through Dec 3 1,2003
Annual
Revenues Budget 2003l2004 2002/2003 Percent
Fire Impact Fees $ 474,090 $ 38,468 $ 12 1,901 8.1 1%
Appropriated Fund Balance 377,543 0.00%
Interest 4,200 860 1,154 20.49%
Total Revenues $ 855,833 $ 39,328 $ 123,055 4.60%
Expenditures
Materials & Supplies $ 66,747 $ 2,812 $ 4.21%
Equipment 213,928 42,356 154 19.80%
Capital Projects 95,904 24,084 25.1 1%
Reserve 479,254 0.00%
Total Expenditures $ 855,833 $ 69,252 $ 154 8.09%
Excess of Revenues over Expenditures (29,924) 122,901
38
2003 numbers are subject to completion of final audit.
City of Palm Beach Gardens
Balance Sheet
Road Impact Fund 305
December 2003
Assets
Cash and Investments 3,585,625
Total Assets $ 3,585,625
Reserves
Total Reserves
Fund Balance 3,440,527
3,440,527
Total Liabilities and Reserves 3,440,527
Revenue to Date 184,372
Expenditures to Date (39,274)
Total Liabilities $ 3,585,625
39
Revenues
City Road Impact Fees
Interest
City of Palm Beach Gardens
Revenue and Expenditure Statement
Road Impact Fund 305
Year To Date Through Dec 3 1,2003
Annual
Budget 200312004 200212003 Percent
$ 1,468,820 $ 181,458 $ 364,330 12.35%
9,800 2,915 1,602 29.74%
Appropriated Fund Balance 2,851,231 0.00%
Total Revenues $ 4,329,851 $ 184,372 $ 365,932 4.26%
Expenditures
Land and Improvements $ -$ -$ 2,398 0.00%
Reserve 4,172,755 0.00%
Transfer to Bums Road Fund 157,096 39,274 25.00%
Total Expenditures $ 4,329,851 $ 39,274 $ 2,398 0.91%
Excess of Revenues over Expenditures 145,098 363,534
40
2003 numbers are subject to completion of final audit.
City of Palm Beach Gardens
Balance Sheet
PGA Flyover Capital Project Fund 308
December 2003
Assets
Total Assets
Cash and Investments 2,300,5 I3
$ 2,300,513
Liabilities
Total Liabilities
Accounts Payable
Reserves
Total Reserves
Fund Balance
Total Liabilities and Reserves
Revenue to Date
2,154,607
2,154,607
2,154,607
225,859
Expenditures to Date (79,953)
Total Liabilities $ 2,300,513
41
City of Palm Beach Gardens
Revenue and Expenditure Statement
PGA Flyover Capital Project Fund 308
Year To Date Through Dec 31,2003
Annual
Revenues Budget 2003/2004 2002/2003 Percent
Special Assessment-PGA Flyover $ 176,516 $ 191,644 $ 61,634 109%
Interest 2,000 (35) 514 -2%
Appropriated Fund Balance 1,867,240 0%
Total Revenues $ 2,182,756 $ 225,859 $ 62,147 1 0%
Transfer In 137,000 34,250 25%
Expenditures
Professional Services-Other $ 15,000 $ -$ 0%
Improvements Other Than Building 1,500,000 0%
Principal -Debt 130,000 0%
Interest -Debt 170,51 6 79,953 793 13 47%
Total ExDenditures !3 2.182.756 !3 79.953 !3 79.813 4%
Reserve 367,240
Excess of Revenues over Expenditures 145,906 ( 17,666)
42
~ 2003 numbers are subject to completion of final audit.
City of Palm Beach Gardens
Balance Sheet
Burns Road Improvements Fund 309
December 2 0 0 3
Assets
Cash and Investments 1,724,081
Total Assets $ 1,724,081
Liabilities
Total Liabilities
Accounts Payable
Reserves
Total Reserves
Fund Balance
Total Liabilities and Reserves
Revenue to Date
Expenditures to Date
Total Liabilities
350
350
1,952,474
1,952,474
1,952,824
42,339
(271,082) s 1.724.081
43
Revenues
Interest
Transfer In
City of Palm Beach Gardens
Revenue and Expenditure Statement
Burns Road Improvements Fund 309
Year To Date Through Dee 3 1,2003
Annual
Budget 200312004 200212003 Percent
$ 8,500 $ 3,065 $ 24,578 36.06%
- 25.00% 157,096 39,274
Appropriated Fund Balance 1,867,704 - 0.00%
Total Revenues $ 2,033,300 $ 42,339 $ 24,578 2.08%
Expenditures
Professional Services-Other $ -$ -$ 1,019 0.00%
Professional Services-legal 5,272 10,002 0.00%
Professional Services-Engineering 9,759 7,33 1 139,855 75.12%
Land and Improvements 1,283,794 67,059 185,035 5.22%
Debt Service Principal 3 15,000 0.00%
Debt Service Interest 4 19,475 196,692 196,250 46.89%
Total Emenditures s 2.033.300 $ 271.082 S 532.159 13.33%
Excess of Revenues over Expenditures (228,743) (5073 82)
2003 numbers are subject to completion of final audit.
44
CAPITAL PROJECTS FUNDS ANALYSIS
GENERAL NOTE:
The financial reports are formatted for management's use and, as such, generally do not
include all the classifications, accruals and footnotes which would accompany fiscal year-
end reporting.
RE VENUES
Impact Fee Revenues - Impact Fee revenues across the board reported below
budget for the first quarter ended December 3 1,2003. The timing of when certain
projects are expected to make application for building permits can be altered by
many factors. It is this timing of application that will have an effect on when
revenues are actually received and recorded in the appropriate funds.
Approximately 45% of permit activity for the first period included projects such
as Mirasol, which receives city impact fee credits including recreation, police and
fire. Permit applications for the second quarter included projects such as Magnolia
Bay and Aha Pines, which do not receive the same city credits.
PGA FZyover Capital Project Fund ($225,859) - Excluding Appropriated Fund
Balance, PGA Flyover revenue, consisting primarily of special assessments,
totaled $225,859 or approximately 71 'YO of projected budget.
Burns Road Improvements Fund ($42,339) - Excluding Appropriated Fund
Balance, revenues through the first quarter totaled $42,339 or 25% of expected
revenues. Revenues in this fund include interest income and a transfer in for debt
service on the Series 2001 Revenue Bonds.
EXPENDITURES
Recreation Impact Fee Fund ($9,129) - On December 18, 2003, Council
approved the proposal from LBFH for the master planning and design for the
Burns Road Community Recreation Campus Improvements (Project 2004-008)
and the New Pool Construction (Project 2004-009). For a complete list of projects
budgeted in this fund, as well as the status of each, please refer to the Capital
Improvement Projects (CIP) Update section of this report.
Police Impact Fee Fund ($13,263) - The police department continues to work
with Phase I Cities (West Palm Beach and Town of Palm Beach) for a
commitment to financing and to back the infrastructure of the inter operable radio
system.
I
I 45
Fire Impact Fee Fund ($69,252) - Fire Impact Fee Fund expenditures were
$69,252 through the end of the first quarter. Many of the remaining equipment
purchases budgeted for station #5 will take place in the second quarter in
conjunction with the station’s grand opening.
Road Impact Fee Fund ($39,274) - Road Impact fund expenditures totaled
$39,274 for the first quarter’s transfer which represents 25% of the estimated
transfer to cover the Series 2001 debt. Council has designated these funds for
repayment of the portion of the Series 2001 Revenue Bonds used to construct the
Burns Road Improvements.
PGA Flyover Capital Projects Fund ($79,953) - Expenditures included $79,953
for debt service interest on the Series 2001 Revenue Bonds. The only cash outlay
from this fund will be for the debt services and the related professional services
related to the Series 2001 Revenue Bonds that will be repaid via assessments on
commercial property along the PGA corridor
Burns Road Improvements Fund ($271,082) - Burns Road Capital Fund
expenditures through the first quarter totaled $271,082. Please refer to the Capital
Improvement Projects (CIP) section of this report for a complete update on the
Burns Road Improvements.
46
City of Palm Beach Gardens
Balance Sheet
Public Golf Course 40 1
December 2003
$
Assets
Cash and Investments I, 14738 1
Accounts Receivable 264
Pro Shop Inventory 10,874
Food Inventory 3,409
Beverage Inventory 1,670
Unamortized Bond Issue Cost 28,474
Deffered Charges 86,275
Land, Building & Equipment 7,647,15 1
Fixed Assets (less Accumulated Depreciation) (3,009,766)
Total Assets $ 5,917,032
Deposits 1,100
Liabilities
Payables
Compensated Absences
Capital Lease
Revenue Bonds
Total Liabilities
Reserves
Total Reserves
Fund Balance
Total Liabilities and Reserves
Revenue to Date
149,286
3 1,703
98,677
6,775,000
7,054,666
(1,2 15,502)
(1,2 15,502)
5,839,164
459,622
Expenditures to Date (381,754)
Total Liabilities $ 5,917,032
47
City of Palm Beach Gardens
Revenues
Green fees
Revenue and Expenditure Statement
Golf Course Fund 401
Year To Date Through December 3 1,2003
Annual
Budget 200312004 200212003 Percent
$ 469,800 $ 92,105 $ 90,22 1 19.61 %
Cart fees
Driving range
GPS Fees
Pro Shop sales
Prepaid permits
Food sales
Beverage sales
Interest
Miscellaneous revenue
Sprint Lease Proceeds
Transfer In
Appropriated Fund Balance 34,109 0.00%
Total Revenues $ 1,751,298 $ 459,622 $ 355,733 26.24%
495,900
26,100
49,100
105,000
67,900
52,200
12,000
6,000
16,000
417,189
94,704
7,3 16
13,598
10,895
105,776
15,683
13,487
144
1,616
104,297
120,397
5,567
13,032
92,244
15,457
13,169
4,365
1,282
19.10%
28 .O3%
0.00%
22.19%
100.74%
23.10%
25.84%
1.20%
26.94%
0.00%
25.00%
Expenditures
Golf Course Pro Shop
Golf Course Restaurant
Golf Course Maintenance
Golf Administration
Debt Service-Principal
Debt Service-Interest 343,145 155,585 I 60,08 1 45.34%
Total Expenditures $ 1,751,298 $ 381,754 $ 464,263 21 30%
355,321 70,891 136,103 19.95%
1 19,722 22,538 19,434 18.82%
18.30% 551,117 100,863 148,644
240,000 0.00%
141,993 31,877 22.45%
Excess of Revenues over Expenditure! 77,868 (108,529)
48
2003 numbers are subject to completion of final audit
City of Palm Beach Gardens
Balance Sheet
Fleet Maintenance 501
December 2003
Assets
Cash and Investments
Inventory
$ 448,2 19
34,845
Vehicles and Equipment (less Accuinulated Depreciation) 2,008,938
Total Assets $ 2,492,002
Liabilities
Accounts Payable 20,750
Compensated Absences 15,152
Capital Lease-Long Term 803,325
Total Liabilities 839,227
Reserves
Fund Balance
Investments in Capital Assets
Total Reserves
Total Liabilities and Reserves
Revenue to Date
1,383,191
27 1,489
1,654,68 1
2,493,908
452,050
Expenditures to Date (453,956)
Total Liabilities $ 2,492,002
49
Revenues
Interest
Miscellaneous
Insurance Proceeds
CNG Fuel
Charges for Services
City of Palm Beach Gardens
Revenue and Expenditure Statement
Fleet Maintenance Fund 501
Year To Date Through Dec 31,2003
Annual
Budget 2003l2004 00212003 Percent
1,818 15.95% $ 5,000 $ 797 $
30,000 0.00%
10,000 0.00%
118 131 0.00%
1,796,447 451,135 25.11%
Appropriated Fund Balance 1,469,587 0.00%
Total Revenues $ 3,311,034 $ 452,050 $ 1,950 13.65%
Expenditures
Personal Services $ 405,080 $ 88,444 $ 70,073 21.83%
Operating 561,024 104,913 61,550 18.70%
0.00% Capital Outlay 511,139 226,848
Debt Service 339,186 247,408 72.94%
Transfer to General Fund 52,762 13,191 2 5.00%
0.00% Reserve 1,44 1,842
Total Expenditures $ 3,311,034 $ 453,956 $ 358,472 1 3.7 1 yo
Excess of Revenues over Expenditures (1,906) (356,522)
50
2003 numbers are subject to completion of final audit.
PROPRIETARY FUNDS ANALYSIS
~
51
GENERAL NOTE:
The financial reports are formatted for management’s use and, as such generally do not
include all classifications, accruals and footnotes which would accompany fiscal year-end
reporting.
LIABILITIES
Accrued Expenses Payable -Golf ($149,286) - Amount includes Accrued Interest
Payable at 9/30/03 ($1 39,536), Accounts Payable ($1,405), Sales Tax Payable
($6,505), and Miscellaneous Payables ($1,840).
Accrued Expenses Payable -Fleet ($20,750) - Amount includes Accounts
Payable ($1,441) and Accrued Interest Payable at 9/30/03 ($19,309).
RE VENUES
Golf Course Fund ($459,622) - Excluding fund balance carry-forward, total
revenues equal $459,622 and represent approximately 27% of projected budget
for the period ending December 31, 2003. Prior year revenue was reported at
$355,753 or 21% of budget and excluded the first quarters transfer in from the
General Fund.
Fleet Maintenance Fund ($452,050) - Excluding fund balance carry-forward,
total revenues represent 25% of projected budget for the period ending December
3 1, 2003. Prior year revenues were reported at $1,950 which excluded the first
quarter departmental charges for services.
EXPENSES
GolfCourse Fund ($381,754) - Golf course expenses totaled $381,754 or 22% of
projected budget for the first quarter. Prior year expenditures for the same period
totaled $464,263 or 27% of total budget. For fiscal year 2003/2004 a new division
to account for the Golf Course’s administration was created. In prior years these
costs were recorded under the pro shop.
Fleet Maintenance Fund ($453,956) - Excluding amounts budgeted for reserves,
YTD expenses total $453,956 or 19% of total budget.
CITY OF PALM BEACH GARDENS
CITY COUNCIL
REGULAR MEETING
March 4,2004
The March 4,2004 Regular Meeting of the City Council of the City of Palm Beach Gardens,
Florida, was called to order at 7:08 P.M. in the Council Chambers of the Municipal
Complex, located at 10500 North Military Trail, Palm Beach Gardens, Florida, and opened
with the pledge of allegiance.
ROLL CALL: The City Clerk called the roll and the following elected officials were found
to be in attendance: Mayor Jablin, Vice Mayor Sabatello, Councilmember Clark,
Councilmember Russo, and Councilmember Delgado.
ITEMS OF RESIDENT INTEREST:
Vice Mayor Sabatello requested revisiting the cost of televising meetings through Adelphia,
which he reported had been requested by many residents. Mayor Jablin announced the
meetings currently could be heard over the telephone by calling 799-4 150. Councilmember
Russo requested looking into what happened at Ibis regarding gating the community.
Councilmember Russo commented he had been notified of a mailing which indicated the
City did not have a clean financial record. Finance Director Owen stated last year’s audit
report was a clean opinion, an unqualified opinion, and read from page 3 of the audit report
the definition of a clean opinion, and stated the mailing contained erroneous statements and
figures. Mayor Jablin indicated he was bothered that the mailing contained misstatements
regarding the facts of the lawsuit with Mr. Vavrus, and the mailing was obviously political,
and he would like to answer the allegations. Councilmember Russo confirmed with the
Finance Director that the City had met all guidelines and that the auditors’ management
letter was issued to help improve the bookkeeping system. The Finance Director noted that
two items had been mentioned which could enhance the system, one was to create a policies
and procedures manual. The City Manager noted conversion was in process with new
software that would interface with the Finance Department. It was clarified that this mailing
had been filed with the City Clerk and apparently was going to be mailed to all residents
over the weekend.
Mayor Jablin introduced Boy Scout Troop 150 whose members were present to fulfill an
Eagle badge requirement for citizenship and certified they had met their obligation.
CITY MANAGER REPORT:
Presentation by staff on the proposed Riverside Youth Enrichment and Recreation Promam -
Charlotte Presensky, Community Services Division, reviewed the program for children and
explained that parent and childrens’ programs would be offered out of the Riverside facility.
The facility would be renovated to enhance the building. The proposed fees would cover
direct costs. Financial Director Owen explained that the program would pay for itself on an
operating basis, and startup and renovation costs would be paid from undesignated fund
balance, which was financially feasible and would be paid back over a period of years.
Discussion ensued. Councilmember Clark made a motion to accept the Staff
recommendation to authorize staff to prepare the necessary budget transfers to allocate hnds
for the startup costs. Councilmember Delgado seconded the motion, which carried by
unanimous 5-0 vote.
Fire Fighters Olympics - Fire Chief Pete Bergel introduced Captain Scott Raynor who
previewed the 32nd Annual Fire Fighters Olympics which the City would be hosting this
CITY OF PALM BEACH GARDENS REGULAR MEETING, 3/4/04 2
year April 27 through June 6, and the benefits to the City and surrounding areas. Costs that
would be incurred and the various activities and their locations were reviewed. Any profits
would be given to the Leukemia Society. Mayor Jablin thanked Mr. Raynor on an excellent
job.
Joint Planning Agreement with Palm Beach County regarding Scripps Institute - City
Manager Ferris announced that on February 10 the Council had approved moving forward
with discussions with the County and requested permission to proceed with removing some
of the issues that were a concern, such as annexation. The County’s issues of concern were
reviewed, including fire services; planning, zoning and building; other revenues; timing of
development; and governmental facilities. The City Manager announced discussion on these
concepts would be held at the County Commission meeting on March 16. Timing of housing,
infrastructure, and other concerns were expressed by members of the Council. Mayor Jablin
thanked the City Manager for a tremendous job of working with the County on this issue.
The City Manager requested permission to inform the County Commissioners of this
discussion tonight, and commented the traffic study was the worst case scenario and now the
County and City were working to make improvements, which would be a very long process.
Councilmember Delgado made a motion to authorize the City Manager to move forward in
discussions with the County to address additional issues in order to move forward with the
joint planning agreement. Councilmember Clark seconded the motion. Councilmember
Russo asked that on the annexation issue the City be as cooperative as possible. Vice Mayor
Sabatello asked the City Manager to try to convince the County that the City was on the
positive side of this and not a problem, just trying to get as high quality as possible for the
City as well as the County. The City Manager assured the Council that with the direction just
given him he would express to the County the logic and rationale behind the thinking so the
County would understand the City’s position. Motion carried by unanimous 5-0 vote.
COMMENTS FROM THE PUBLIC:
Tom Sosey, 149 Bent Tree, thanked the Police Chief for enforcing the noise Ordinance in
Bent Tree; and commented with the trees having been removed for the Old Palm
development the Bent Tree residents now heard all the traffic noise from the Turnpike and I-
95. Mr. Sosey asked that this situation be looked into and volunteered to help in any way he
could. City Manager Ferris indicated staff would meet with Mr. Sosey. Councilmember
Russo requested this be brought back to the next meeting.
CONSENT AGENDA: Councilmember Clark moved approval of the consent agenda.
Councilmember Delgado seconded the motion, which carried by unanimous 5-0 vote. The
following items were therefore approved on the consent agenda:
a. Resolution 13,2004 - Honda Classic/Police Grant. A Resolution of the City Council
of the City Of Palm Beach Gardens, Florida approving a $25,000.00 grant to the
Classic Foundation, Inc. to provide City Police services for the Honda Classic Golf
Tournament; and providing an effective date.
Resolution 14,2004 - Honda ClassdFire Grant. A Resolution of the City Council of
the City Of Palm Beach Gardens, Florida approving a $20,000.00 grant to the Classic
Foundation, Inc. to provide City Fire Rescue services for the Honda Classic Golf
Tournament; and providing an effective date.
Resolution 41,2004 - Old Palm PCD Plat 4. A Resolution of the City Council of the
City Of Palm Beach Gardens, Florida approving the Old Palm Plat Four; and
providing an effective date.
Resolution 42, 2004 - Old Palm East Plat. A Resolution of the City Council of the
b.
c.
d.
CITY OF PALM BEACH GARDENS REGULAR MEETING, 3/4/04 3
City Of Palm Beach Gardens, Florida approving the Old Palm East Plat; and
providing an effective date.
Resolution 43,2004 - Evergrene PCD Plat 9. A Resolution of the City Council of the
City Of Palm Beach Gardens, Florida approving the Evergrene P.C.D. Plat Nine; and
providing an effective date.
Resolution 63,2004 - Summer Camp Bus Service Award. A Resolution of the City
Council of the City Of Palm Beach Gardens, Florida awarding a contract for Bus
Transportation Services to Jupiter School Bus Service, Inc.; and providing an
effective date.
e.
f.
PUBLIC HEARINGS:
PART I - QUASI-JUDICIAL - Mayor Jablin outlined the procedures to be followed for
quasi-judicial cases. The City Clerk swore in all those intending to offer testimony in any of
the quasi-judicial cases.
Resolution 45,2004 - Evergrene PCD Parcel 8. A Resolution of the City Council ofthe City
Of Palm Beach Gardens, Florida approving two additional single-family model homes on
parcel 8 of the Evergrene Planned Community Development (PCD); and providing an
effective date. The City Clerk read Resolution 45,2004 by title only. Planner Brad Wiseman
presented the staff report for Resolution 45,2004 and for Resolution 46,2004 and answered
questions from the City Council. Anne Booth, Urban Design Studios, spoke on behalf of the
petitioner. Mayor Jablin declared the public hearing open held on the intent ofResolution 45,
2004. Hearing no comments from the public, Mayor Jablin declared the public hearing
closed. Vice Mayor Sabatello disclosed he had had no ex-parte communication, and stated he
was a home builder in Palm Beach Gardens but was not a home builder in Evergrene. The
other members of the Council reported no ex-parte communications. City Attorney Tatum
advised that additional language for Condition 14 should read: “This device shall remain
active at all times for each home regardless of occupancy”. Councilmember Clark made a
motion to approve Resolution 45,2004 with the amendment to Condition 14 as read into the
record by the City Attorney. Councilmember Delgado seconded the motion, which carried by
unanimous 5-0 vote.
Resolution 46 2004 - Evergrene PCD Parcel 6. A Resolution of the City Council of the City
Of Palm Beach Gardens, Florida approving two additional single-family model homes on
parcel 6 of the Evergrene Planned Community Development (PCD); and providing an
effective date. The City Clerk read Resolution 46,2004 by title only. Mayor Jablin declared
the public hearing open held on the intent of Resolution 46, 2004. Hearing no comments
from the public, Mayor Jablin declared the public hearing closed. The Council reported no
ex-parte communications. City Attorney Tatum advised that additional language for
Condition 16 should read: “This device shall remain active at all times for each home
regardless of occupancy”. Councilmember Clark made a motion to approve Resolution 46,
2004 with the amendment to Condition 16 as read into the record by the City Attorney.
Councilmember Delgado seconded the motion, which carried by unanimous 5-0 vote.
MEMORIAL SERVICE
Mayor Jablin reported Lisa Skokowski had called this past week to thank the City Council
for everything they had done in tribute to her father, Hank Skokowski. Mayor Jabin thanked
everyone also.
CITY OF PALM BEACH GARDENS REGULAR MEETING, 3/4/04 4
ADJOURNMENT:
There being no further business to discuss, the meeting was adjourned at 8:30 p.m.
APPROVAL:
MAYOR
VICE MAYOR
COUNCILMEMBER
COUNCILMEMBER
COUNCILMEMBER
ATTEST:
PATRICIA SNIDER
CITY CLERK
CITY OF PALM BEACH GARDENS CITY COUNCIL
Agenda Cover Memorandum
Date Prepared: March 22,2004
Meeting Date: April 1, 2004
Resolution 21,2004
Subiect/Aqenda Item
Resolution 21,2004: Appointment of Regular and Alternate P&Z Commission
Members
Consideration of Approval: A City-initiated request to appoint Mr. Michael Panczak
and Mr. Charles Bender to the Planning and Zoning Commission of the City of Palm
Beach Gardens as Regular and Alternate Members, respectively, for a term to expire on
Januarv 18.2005.
[ X ] Recommendation to APPROVE
[ ] Recommendation to DENY
Reviewed by:
Christine Tatu
Finance NA
Human Res.A
Growth
Administrato
Charles K. Wu, AlCP
Approved By:
Originating Dept.:
Growth Management:
Project
Manager
Tala1 M. Benothman,
AlCP
[XI Quasi-Judicial
[ ] Legislative
[ ] Public Hearing
Advertised:
Date:
Paper:
[XI Not Required
Affected Parties:
[ ] Notified
[XI Not Notified
FINANCE: NA
costs: s- NIA
Total
s- NIA
Current FY
Funding Source:
[ ] Operating
[XI Other NA
Budget Acct.#:
NA
City Council Action:
[ ]Approved
[ ] App. wl conditions
[ ] Denied
[ ] Rec. approval
[ ] Rec. app. wl conds.
[ ] Rec. Denial
[ ] Continued to:
Attachments:
Resolution 21,2004
Resolution 13,2003
Applications &
Resumes
Date Prepared: March 22,2004
Meeting Date: April 1,2004
Resolution 21,2004
Mr. Charles Bender, Ill, has submitted his application for a position on the Commission.
Mr. Bender resides at 122 Thornton Drive within PGA National Planned Community
Development/Development of Regional Impact. He currently serves as Executive
Director for the Place of Hope located on Northlake Boulevard immediately adjacent to
Christ Fellowship Church. He has earned a Bachelor of Arts in Sociology, and has a
wide range of experience encompassing social work, affordable housing, community-
based services, and planning. Mr. Bender served as Division Manager for Community
Development for the City of Delray Beach and as Community Development Planner
specializing in housing for Palm Beach County.
~
BACKGROUND
Mr. Bender meets the requirements of Section 2-83 and Section 2-157(b) of the City’s
Code of Ordinances since he resides within the City’s jurisdictional boundaries.
Should the City Council approve Resolution 21, 2004, the Planning and Zoning
Commission will have one vacancy remaining for an Alternate Member position.
I
On January 16, 2003, the City Council adopted Resolution 13, 2003, reappointing seven
serving members to two year terms and appointing two new members: one as an
Alternate, Mr. Michael Panczak, and one as a Regular Member, Mr. Randolph Hansen.
However, two vacancies have been created since two members have resigned their
positions on the Commission. Mr. Ansy resigned on February 14, 2003, and Mr. John
Glidden resigned on March 22, 2004.
Staff is recommending the following applicants to fill the vacancies.
Reqular Member:
Mr. Michael Panczak currently serves as an Alternate Member on the Commission is
being recommended to a Regular Member position. He resides at 148 Thornton Drive
within PGA National Planned Community Development/Development or Regional
Impact. He currently serves as a Real Estate Broker/Associate with Illustrated
Properties Real Estate Inc. He holds a B.A. in Political Science and is currently
pursuing a graduate level degree in Public Administration. Please see application and
resume attached for your review.
Alternate Member:
STAFF RECOMMENDATION
Staff recommends approval of Resolution 21, 2004.
2
Date Prepared: March 22, 2004
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RESOLUTION 21,2004
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF PALM BEACH
GARDENS, FLORIDA, PROVIDING FOR THE APPOINTMENT OF MR.
MICHAEL PANCZAK AS REGULAR MEMBER AND MR. CHARLES
BENDER AS ALTERNATE MEMBER TO THE PLANNING AND ZONING
COMMISSION OF THE CITY OF PALM BEACH GARDENS FOR A TERM
EXPIRING ON JANUARY 18, 2005; PROVIDING FOR AN EFFECTIVE
DATE.
WHEREAS, Section 2-1 57 of the City of Palm Beach Gardens Code of Ordinances
authorizes the City Council to appoint Regular and Alternate Members to the Planning and
Zoning Commission; and
WHEREAS, currently exists two vacancies on the Planning and Zoning Commission
for an Alternate and Regular Member positions; and
WHEREAS, Mr. Michael Panczak, currently an Alternate Member on the Planning
and Zoning Commission, has requested reappointment to a Regular Member position, and
WHEREAS, Mr. Charles Bender, a resident of Palm Beach Gardens, has submitted
an application requesting appointment to the Planning and Zoning Commission; and
WHEREAS, Mr. Michael Panczak and Mr. Charles Bender have meet the
requirements of Sections 2-83 and 2-1 57(b) of the Land Development Regulations of the
City of Palm Beach Gardens; and
WHEREAS, the Growth Management Department has recommended approval of
Mr. Michael Panczak as Regular Member, and Mr. Charles Bender as Alternate Member
to the Planning and Zoning Commission; and
WHEREAS, the City Council has deemed approval of this Resolution to be in the
best interest of the citizens and residents of the City of Palm Beach Gardens.
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 of the City of Palm Beach Gardens, Florida hereby
appoints Mr. Michael Panczak as Regular Member and Mr. Charles Bender as Alternate
Member to the Planning and Zoning Commission of the City of Palm Beach Gardens for a
term expiring on January 18, 2005.
SECTION 3. This Resolution shall become effective immediately upon adoption.
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Date Prepared: March 22, 2004
Resolution 21, 2004
PASSED AND ADOPTED this day of ,2004.
CITY OF PALM BEACH GARDENS, FLORIDA
BY:
, Mayor
ATTEST:
BY:
Patricia Snider, City Clerk
APPROVED AS TO FORM AND
LEGAL SUFFICIENCY
BY:
Christine P. Tatum, City Attorney
VOTE:
MAYOR
VICE MAYOR
COUNCILMEMBER
COUNCILMEMBER
COUNCILMEMBER
-- AYE NAY ABSENT
d
2
City of Palm Beach Gardens
APPLICATION FOR POSITIONS ON ADVISORY BOARD (S)
Please print in Black Ink
Please attach a resume to your application or use space below to summarize qualifications and experience
acquired.that would be helpful to the Board(s) for which you are applying.
Applications are valid for two (2) years from the date they are signed. Return to City
Clerk's Office, 10500 N. Military Trail, Palm Beach Gardens, Florida 33410.
Michael Thomas Panczak
148 Thomton Drive
Palm Beach Gardens, FL 33418
(561) 624-3406 Home
(561) 379-7164 Mobile
MTPANCZAK@AOL.COM
OB JECTIvjE
To gain a position as an advisory member of The City of Palm Beach
Gardens Planning and Zoning Commission. Furthermore, to be instrumental
in the thoughtful Planning and Development future of our great city.
SUMMARY
-Native Palm Beach County Resident
-Resident of Palm Beach Gardens since 1993
- 14 Years Experience in Real Estate Industry
-Pro Development with conscience for maintaining “Green Areas”
EXPERIENCE
Illustrated Properties Real Estate Inc.
10953 N. Military Trail Palm Beach Gardens, FL 33410
BROKER-ASSOCIATE, 2000 to Present
Active Top Producing Agent with Northern Palm Beach County’s top real
estate brokerage firm. Year’s 2000,2001 and 2002 Gold Level Top
Producer, ranking in top 5% percent Nationwide.
North Palm Beach Country Club
951 US 1 North Palm Beach, FL 33408
PART-TIME, WEEKEND GOLF STARTER, 1993 to Present
Coordinate tee-times and maintain pace of play at areas busiest municipal golf
course.
Oxford International Realty
2875 S. Ocean Blvd. Palm Beach, FL 33480
Brokerkesident of Residential Real Estate firm in Palm Beach. Managed
and Directed Six to 10 Employees. Active member of Palm Beach Board of
Realtors.
BROKERPRESIDENT, 1990- 1997
Merill Lynch Realty
400 Royal Palm Way Palm Beach, FL 33480
Worked as an active Realtor in The Town of Palm Beach. Was an active
member of Palm Beach Board of Realtors. Member of Chairman’s Circle.
REALTOR/ASSOCIATE, 1988- 1990
Audio Plus Enterprises
310 Columbia Dr. Lake Worth, FL 33460
Owned and ran small Chapter S corporation which installed DiscoNightclub
Sound, Lighting and Video systems. Managed and Directed Four to Six
employees.
OWNEiRPRESIDENT, 1984-1988
EDUCATION
Lake Worth Community High School
Lake Worth, FL
High School Diploma, 1979-1983
General High School Studies, Member High School Football Team, Member
High School Baseball Team, Member Exchange Club.
Gold Coast School of Real Estate West Palm Beach, FL
Florida Real Estate Salesperson’s License, 1988
Florida Real Estate Principals and Practices. Florida Chapter 475 Law.
Gold Coast School of Real Estate West Palm Beach, FL
Florida Real Estate Brokers License, 1989
Florida Real Estate Principals and Practices. Florida Chapter 475 Law.
Florida Atlantic University Boca Raton, FL
B.A. in Political Science 1997
Undergraduate studies with Major in Political Science.
Florida Atlantic University Boca Raton FL
Graduate Level Studies, 1998 to Present (Masters in Public
Administration) Curriculum 75% complete.
CHARLES L. BENDER I11
122 Thornton Drive
Palm Beach Gardens, FL 33418
visionlinkventures@yahoo.com
(561) 626-7721
June 10,2003
Ms. Patricia Snider, City Clerk
City of Palm Beach Gardens
Palm Beach Gardens, FL 33410-4698
\ 10 500 North Military Trail
Dear Ms. Snider,
Enclosed is a copy of my resume as well as the Application for Positions on
Advisory Board(s) form. This is submitted for review and consideration by
staff and the City Council for appointment to the Planning and Zoning
Commission. I have significant local experience in the area of urban
redevelopment. I am farmiliar with and understand the complex issues
surrounding planning, zoning, and development. I believe this experience
and understandmg would prove beneficial to the Commission and the City of
Palm Beach Gardens as a whole.
I have served (and continue to serve) in various volunteer capacities within
the greater Palm Beach County community. I live in PGA National (Preston)
and desire to serve this beautifid City as well.
In thanks for the thought5.d consideration,
City of Palm Beach Gardens
APPLICATION FOR POSITIONS ON ADVISORY BOARD (S)
Please attach a resume to your application or use space below to summarize qualifications and experience
acquired.that would be helphl to the Board(s) for which you are applying.
Special Qualifications for specific board(s) (include past board experience)
Educational Backgro
Community Activities (Include offices held and committee service) <e(p & e4 psdme
Applications are valid for two (2) years from the date they are signed. Return to City
Clerk's Office, 10500 N. Military Trail, Palm Beach Gardens, Florida 33410.
* a\ T (' ,' *
1; CHARLES L. BENDER, I11
122 Thornton Drive
Palm Beach Gardens, FL 33418
561.626.7721 / 719.4896
visionlinkventures@vahoo .corn
PROFILE
Accomplished administrator offering a solid combination of strategic vision, leadership, management experience,
organizational development, and advancement skills. Exciting career in social and human services characterized by
continual growth, diverse responsibilities, achievement and distinction in all areas of accountability.
OBTECTIVES
To positively impact the lives of people in need by empowering and equipping them to help themselves. To address
and effectuate systemic reform in the development and delivery of community-based services.
MATOR QUALIFICATIONS
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Excellent leadership, communication, organizational, and management skills
Proven ability to develop, lead, and execute in demanding environments
Experienced in organizational advancement, program development, and fundraising
Proven ability to meet and exceed organizational goals and objectives
Ability to work independently and lead strategic team-based initiatives
Actively engaged in various community, civic, and faith-based organizations
Skilled in the devhopment and review of local, state, and federal grant proposals
Experienced in the development and implementation of capital expansion plans
Nine years of direct experience interpreting, implementing, and ensuring compliance with federal,
state, and local regulations, rules, and program guidelines
Eleven years experience in the delivery of human services and community development initiatives
Highly motivated, innovative, trustworthy, and results-oriented
Visionary with strong implementation skills
SPECIAL PROTECTS / ACCOMPLISHMENTS
Demonstrated success as the founding executive director of a unique faith-based state licensed child
welfare organization caring for abused and neglected children
Planned, developed, and executed organizational start-up and growth strategies
Managed comprehensive $3 million infrastructure project, site development order, and housing
construction in support of faith-based organization
Developed and coordinate on-going activities of various advisory boards consisting of community
leaders, family representatives, and elected officials
Drafted and implemented policies, procedures, and operating protocol for non-profit and municipal
division - both providing licensed/contracted social services to targeted populations
Developed award-winning affordable housing, redevelopment, and first-time homebuyer programs
utilizing federal and state pass-through grants, competitive funding, and local trust funds
Developed and currently manage comprehensive fund and capital expansion plans (including direct
mail campaigns, major gifts solicitations, and media strategies)
Serve as liaison to community officials, local, state, and federal government agencies, business
partners, and media/promotional outlets
Built highly effective management team through strategic recruitment and leadership
Actively involved in various civic and political campaigns (federal, state, and local)
SPECIAL PROTECTS / ACCOMPLISHMENTS (Continued)
Secured various funding awards in support of community-based services and affordable housing
development via federal, state, and local funding bodies, as well as private/public foundations
Serve as Community Relations Deacon - Christ Fellowship Church (Palm Beach Gardens)
Serve as lead volunteer and liaison for chuxh based voter registration / COTV initiatives
Guest presenter at various conferences regarding faith-based initiatives and child welfare issues
Grant reviewer: HHS ACYF/Children’s Bureau - 2002 Adoption/Abuse and Neglect Project
Grant reviewer and panel chairman: HHs-2002 Compassion Capital Fund Demonstration Program
Organizational liaison to Office of Faith Based and Community Initiatives
Currently leading feasibility study (foundation funded) for development of a faith-based church
foster/adoption recruitment initiative in Palm Beach County
Provide private consulting (advancement, referrals, and grant writing) services to local non-profits
EMPLOYMENT HISTORY
Founding Executive Director Place of Hope
Division Manager City of Delray Beach (Community Development)
Director of Operations Adopt-A-Family of the Palm Beaches
Planner (Comm. Dev.) Palm Beach Board of County Commissioners
Counselor Charter Hospital/ Parent-Child Center
EDUCATION
Florida Atlantic University, Boca Raton FL., BA Sociology
COMMUNITY INVOLVEMENT / MEMBERSHIPS
Executive Committee Member, Republican Party of PK (appointed):
Council of Trustees, Republican Party of PBC:
Executive Committee, Treasurer, Northern PB’s Republican Club (appointed):
Board of Directors, Palm Beach Republican Club (appointed):
Finance Committee Member, Jeff Atwater (R) Senate Campaign:
Volunteer, E. Clay Shaw Congressional Campaign
Education Advisory Board, Village of Wellington (appointed):
United Way - FEMA Emergency Food & Shelter local board (elected):
Advisory Board Member - Salvation Army Center of Horje (appointed):
Board of Directors, Urban League of PBC (appointed):
Association of Fundraising Professionals (member):
Northern Palm Beaches Chamber of Commerce (member):
Florida Coalition for Children (member):
Child & Family Connections (CBC) Task Force:
Florida Faith Based Association (member)
The Heritage Foundation (member, President‘s Club)
Member, Palm Beach County Children’s Services Council
(Appointed by Florida Governor, Jeb Bush February 2003)
Member, Governois Paith-Based Advisory Board
(Appointed by Florida Governor, Jeb Bush May 2003)
Member, Korean Churches for Community Development Advisory Board
(Washington Dc)
Nov. 1999- Present
May 19974ct. 1998
Dec. 1993-May 1997
1992 / 1993
Oct 1998-NOV. 1999
December 1993
2001 - 2002
2001 - 2003
2001 - Present
2001 - 2002
2001 - 2002
2002
1998 - 2000
1996 - Present
2000 - Present
2001
2000 - Present
2000 - Present
2001 - Present
2002 - Present
2002 - Present
2003 - Present
2002 - 2003
2003 - Present
2003 - Present
Date Prepared: January 13,2003
RESOLUTION 13,2003
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF
PALM BEACH GARDENS, FLORIDA, PROVIDING FOR THE
REAPPOINTMENT OF SIX (6) REGULAR MEMBERS AND THE
APPOINTMENT OF ONE (1) NEW REGULAR MEMBER AND
TWO (2) ALTERNATE MEMBERS TO THE PLANNING AND
ZONING COMMISSION OF THE CITY OF PALM BEACH
GARDENS; PROVIDING FOR A WAIVER, PROVIDING FOR
CONFLICTS; PROVIDING FOR SEVERABILITY, AND
PROVIDING FOR AN EFFECTIVE DATE.
WHEREAS, Section 2-1 57 of the City of Palm Beach Gardens Code of Ordinances allows the City
Council to appoint regular and alternate members to the Planning and Zoning Commission; and
WHEREAS, the current two-year term will expire for all currently serving members of the
Planning and Zoning Commission on January 18,2003; and
WHEREAS, the Growth Management Department has recommended approval of the proposed
regular and alternate members to the Planning and Zoning Commission; and
WHEREAS, the City Council has deemed approval of this Resolution to be in the best interest of
the citizens and residents of the City of Palm Beach Gardens.
NOW, THEREFORE, BE IT RESOLVED BY THE CITY COUNCIL OF THE CITY OF PALM
BEACH GARDENS, FLORIDA:
SECTION 1. Pursuant to Section 2-157 of the City of Palm Beach Gardens Code of Ordinances,
the following applicants are hereby reappointedappointed as regular members to the Planning and
Zoning Commission for two-year terms expiring on January 18,2005:
1. Mr. Craig Kunkle, Jr.;
2. Mr. Barry Present;
3. Mr. C. Douglas Pennell;
4. Mr. Dennis Soloman;
5. Mr. Joel Channing; and
6. Mr. Randolph Hansen.
SECTION 2. Pursuant to Section 2-1 57 of the City of Palm Beach Gardens Code of Ordinances,
the following applicants are hereby reappointedappointed as first and second alternate members to
the Planning and Zoning Commission for a two-year term expiring on January 18,2005:
Date Prepared: January 13,2003
Resolution 13,2003
1.
2.
First alternate member - Mr. Richard M. Ansay; and
Second alternate member - Mr. Michael T. Panczak.
SECTION 3. Pursuant to Section 2-84 (b) of the City of Palm Beach Gardens Code of
Ordinances, the City Council hereby grants a waiver to the maximum six-year time limit
requirement to reappoint the following applicant as a regular member to the Planning and Zoning
Commission for a term of two years expiring on January 18,2005:
1. Mr. John Glidden.
SECTION 4.
the extent of such conflict.
All resolutions or parts of resolutions in conflict herewith are hereby repealed to
SECTION 5. If any clause, section, other part or application of this Resolution is held by any
court of competent jurisdiction to be unconstitutional or invalid, in part or application, it shall not
affect the validity of the remaining portions or applications of this Resolution.
SECTION 6. This Resolution shall be effective upon adoption.
PASSED, ADOPTED, AND APPROVED THIS 16 DAY OFJ@NWY2003.
APPROVED AS TO LEGAL
FORM AND SUFFICIENCY BY:
CITY ATTORNEY
2
.. ... . . . . . - . __ -. .. -. . -
Date Prepared: January 13,2003 !
Resolution 13,2003
I
VOTE: AYE NAY ABSENT
MAYOR JABLIN J
VICE MAYOR SABATELLO /
COUNCILMEMBER CLARK r,
COUNCILMEMBER DELGADO r,
COUNCILMEMBER RUSSO J
3
PEpT t?ny\y gab 7 1 3 4flpj+
CITY OF PALM BEACH GARDENS CITY COUNCIL
Agenda Cover Memorandum
Date Prepared: March 8,2004
Meeting Date: April 1,2004
Resolution: 77,2004
SubjecUAgenda Item: Continue Agreement with Enterprise Fleet Services to lease Unmarked
Vehicle for the Police Department
[XI Recommendation to APPROVE
1 ] Recommendation to DENY
Reviewed by:
City Attorney
Finance
Submitted by:
Department Director
Originating Dept.: Police
Advertised:
Date:
Paper:
[XI Not Required
Affected parties
[ ]Notified
[XI Not required
Costs: $50,359.44
(Total)
$2 1,000.00
Current FY
Funding Source:
[ X ] Operating
[ ]Other
Budget Acct.#:
0 1 - 1040-52 1.4420
Council Action:
[ ]Approved
[ ]Approved wl
conditions
[ ]Denied
[ 3 Continued to:
Attachments:
1) Seven vehicle
lease Agreement
with Enterprise
Fleet Services
[ ]None
Date Prepared: 03/08/04
Meeting Date: 04/01/04
0 BACKGROUND: The Police department is currently leasing unmarked vehicles Enterprise
Lease Services. During January of 2003, a Request for Proposal was advertised and
Enterprise Fleet Service was the lowest proposal and selected by the Fleet Committee to
provide unmarked leased vehicles.
The Police Department is recommending the approval to continue with a closed one-year
lease for unmarked Police vehicle from Enterprise Fleet Services for $533.41 or less per
vehicle, and plus a full maintenancehepair program. Total cost to lease seven vehicles for
one year is approximately $50,359.44
0 STAFF RECOMMENDATION: Staff recommends the lease of the unmarked Police
vehicles from Enterprise Fleet Services in one year closed end lease.
I
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Date Prepared: March 8, 2004
RESOLUTION 77,2004
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF PALM
BEACH GARDENS, FLORIDA APPROVING THE RENEWAL OF
THE MASTER LEASE AGREEMENT BETWEEN THE CITY OF
PALM BEACH GARDENS AND ENTERPRISE FLEET SERVICES
FOR THE LEASING OF UNMARKED POLICE VEHICLES; AND
PROVIDING AN EFFECTIVE DATE.
WHEREAS, on March 20, 2003, the City Council approved a Master Lease
Agreement with Enterprise Fleet Services for leasing unmarked police vehicles; and
WHEREAS, the Police Department has determined that it is necessary to
continue to lease unmarked police vehicles; and
WHEREAS, the City Council has deemed approval of this Resolution to be in the
best interest of the citizens and residents of the City of Palm Beach Gardens.
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 renewal of the Master Lease
Agreement between the City of Palm Beach Gardens and Enterprise Fleet Services and
hereby authorizes the City Manager to execute any documents necessary to effectuate
the lease of these vehicles.
SECTION 3. This Resolution shall become effective immediately upon adoption.
(The remainder of this page left intentionally blank)
Date Prepared: March 8,2004
Resolution 77, 2004
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PASSED AND ADOPTED this day of ,2004.
ATTEST:
BY:
Patricia Snider, City Clerk
APPROVED AS TO FORM AND
LEGAL SU FFl Cl E N CY
BY:
Christine P. Tatum, City Attorney
CITY OF PALM BEACH GARDENS, FLORIDA
BY:
Mayor
VOTE:
MAYOR
VICE MAYOR
COUNCILMEMBER
COUNCILMEMBER
COUNCILMEMBER
AYE NAY ABSENT
d
\\pbgsfile\Attorney\attorney_share\RESOLUTlONS\agmt with Enterprise Fleet Svcs - reso 77 2004.doc
2
03/05/04 12:11 FAX 19544811220 ENTERPRISE FLEET SYCS @ 001/007
1701 W. HILLSBORO BLVD. STE 400
DEERFELD BEACH, FL 33442
TEL (954) 481-1237 EXT: 129
FAX (954) 481-1220
F
REMARKS:
Sgt Geist,
Enclosed are the revised proposals for all seven (7) vehicles done on a112 month terms. Please
make a note that the Mitsubishi gallant was the best choice to do high miles and keep the lease
payment as close as possible to $600 per month.
Please give me a call to let me know that you received them and if you have any questions.
Thank you
Geman Canola
Account Manager
Enterprise Fleet Services
(954) 803-9349 Cell
(954) 481-1237 Ext. 129
Our god is to make every customer COMPLETELY SATISFIED!!
@ 002/007 03/05/04 12:12 FAX 19544811220 ENTERPRI SE FLEET SWCS ._ ---
Net Lease Rate Quote
For Quote Number 412969
Date 03/02/2004 Prepared For: City of Palm Beach Gardens Police De@.
btfier. Paul AHAM JZtlGAC
Unlt #
Year 2003
Make Mitsublshi
Model Gelant
Serler ES 4dr Sedan
Vehlcle Order Type Useo
Term 12
State FL
Customer No 209267
00.00 '
$0.00 *
$0.00
$0.00 '
$ 0.w
8 0.00
8 0.00
$ S29.60
$ 0.00
5 OB0
$ 89,89
$89.99
$ 0.00
$0.00
Items Due on Dellwry Indicated By'
Capitalized Cost Reduction
lax on Capitalized Cost Reduction
Gain Applled From Prior Unlt
Registration Fee
Other
Security Depoelt
Extended Servlce Contract
.
Order Information
Exterior Color
Interior Color
Lic. Plate Type
I I
~- - GWR 0
Base Monthly Rentall @ Pttme Rate of e
Additional Fleet Senrlces
Master Polcy Enrollment Fees
Cornmerdel Automobile Liaoilily Enrollment
Uebliity Limk $o.oo
Physlcal Damage Management
Incl- # Wake Sets (1 set = 1 Axle) 0
CornpiColl Deductlble 01(1
Full Malntenanoe Program Contract Miles 25,ooo Overfdlileaya Chaw $0 0350 Per Mile
$! Tms Loarter Vehicle Not Included
AddHionel Services SubTo(al
UseTax e
Monthly Property Tax
State
$669.79
s 0.00
Total Montly Rental Including Additional Sewlees
Service Charge Due at Lease Termination
Moptly Rental Includes E Miles Per Month
Mlles In Excess Of 24,0(10Wlll Be Charged At $0.1550 Per MDle
(Quote is Subject to Customer's Credit Approval)
Notes
ALL TAXAND LICENSE FEES TO BE BILLED TO LESSEE AS THEYOCCUR.
The undersigned hereby ilulhodZeS thls vehicle order on behalf of the Lessee:
LESSEE City of Palm Beach Gardens Police Depl.
BY TITLE DATE
Lessor shall have the rlght to collect liquidated damages In tee. event Lessee falls to accept or refuses to acceDt delivery of the ordered vehicle.
Lessee certlfles that it intends that more than 50% of the use of the vehicle is to be Lo a trade or Dusiiess of the Lessee.
70 BE BILLED ON DELIVERY
t ABOVE COST WILLBE ADJUSTED TO REFLECT THE PRIME LENUING RATE ATTHE TIME OF DELIVERY DR ANY MANUFACTURER FRlCE CHANGES. LESSEE HEREBY
ASSIGNS TO LESSOR ANY MANUFACTURER REBATES OR INCENTIVES IkTENDED FOR THE LESSEE, WhlCH REBAlES OR INCENTIrjES WALL EE,USED EY LESSOR
TO REDUCE THE DELIVERED COST OF THE VEHICLE FINAL MANUFACTURER PRGNP LESSEE HEREBY ASSIGNS TC LESSORANY MANUFfCNRER REBATES OR
INCEN~WES INTENDED FOR THE LESSEE, WHICH REBATES OR INCENTIVES SH~LL BE USED ay LESSOR TO REUUCE THE DELIVERED COST aF THE VEIIICLE.
Printed On 03/02/2004 03:2D PM Page ? of 2
_____ 03/05/04 t2:12 FAX 19544811220 ENTERPHI SB FLEET SVCS @I 003 '007
Net Lease Rate Quote
For Quote Plumber 474419
Prepared For: City of Palm Beach Gardens Police Oapt. Leflier, Paul AEtAM J ZUGK
Date 031'0412004
Unit It
YO= 2003 Vehicle Order fype Used
Make Chevrolet Term '12
Model Trailblazer State FL
Series LS 4x2 C~stomer No 209267
$0.00 *
$ 0.00
$0.00
$0.00
$0.00 '
$0.00 "
$0.00
J 530.97
$ 0.00
$0.00 s e.~.eo
$68.80
$0.00
$0.00
$599.77
s 0.00
7 ,Order Information .. - Items Due on Delivery lndlcated By'
Capitallzed Cost Reduction Driver Name
Tax on Capitalized Cost Reduction Exbrlor Calor
Gain Applied From Prior Unt lntorior Color
Registration Fee Llc. Plate Type
Other (See Page 2)
Securlty Deposit -
Extended Service Contract
Base Monthly Rentall Q Pfime Rete of
Additional Flee1 Services
Master Pollcy Enrollment Fees
Cornmerclal Automobile Llablltty Enrollment
Llabiltty Llmit sO.00
Physical Damage Management
Incl: #Brake Sets (1 set = 1 Axle) O_
I 1 ____- GWR 0 I
ComplColl Deductible 9
Full Maintenance Program Contract Miles 15,ooo OverMlleage Charge $0 0350 Per Mile
# Tires 0 Loaner Vehicle Not Included
Additional Services SubTotal
UseTax
Monthly Property Tax
Total Montly Rental lncludlng Addttlonal Services
Service Charge Due et Lease Termination
Montly Rental Includes 1,250 Miles Per Montn
Miles in Excess Of 15,ooo Will Be Charged At 0 0.1750 Per Mile
State
(Quote Is SubJect to Customer3 Credit Approval)
Notes
ALL TAX AND LICENSE FEES TO BE BILLED TO LESSEE AS THEY QCCUR,
The underslgied hereby authorizes thls vehlcle order on behalf of the Lessee:
LESSEE City of Palm Beach Gardens Polke Dept.
DATE - BY TITLE
Lessor shall have the right to CoUect Ilquidaled damages In the even1 Lessee fails to accept or refuses to accept delivery of the ordered vehicle
Lessee certifies that it Intends that more Man 50% of the use d fhe vehicle is to be In a trade or busines~ of the Lessee.
'TO $E BILLED OH DELIVERY
1 ABWE COST VJlU BE ADJUSTED TO REFLECT THE PRIME LENOINQ RATE ATTHETIME Oc DELIVERY OR AhiY IAANUFAClUR€R PRICE CHANQES LESSEE hEREBY
ASSI2YS TO LESSOR ANY MANIJFAGTURER REBATESOR INCENTIVES INTENDLD FOR THE LEBSEt. WdICH RESKTES OR oNCENTILESSHALL BE.USED BY LESSOR
TO REDUCE THE DELIVERED COST OF THE VEHICLE FINAL MANUFACTURER PRlC NO. LESSEE HEREBY ASSiGN8 TO 1 ESSORANY MANUFACTURER REBATES OR
INCEFITWE6 INTENUED FOR THE LESSEE, WHICH REBATES OR INCENTIVES SHALL BE USEU BYLESSOH TO REDUCE THE DELIVERED COST OF THE VEHICLE
Printed On 0310412004 1059 AM Page 1 of 2
03/05/04 12:13 FAX 19544811220 ENTERPRISE FLEZT SYCS
Net Lease Rate Quote
* For Quote Number 475179
- OO4/007
Prepared For: Clty af Palm Beach Gardens Police Bept
Leffier, Paul
Unit #
Year 2004
Make Dodge
Model Stratus
Series SXT 4dr Sedan
Date 03/05/2004
AElAM JZLlGAC
Vehicle Order Type Used
Term 12
Stale FL
Customer No 208267
Items Due on Delivery Indicated By*
$0.00 Capllaiized Cost Reductlon
$0.00 * Tax on Capltalired Cost Reduction
$ C.0G
$0.00 Registration Fee
$0.00 * Other: (See Page 2)
$ G.00 Security Deposit
$0.00 Extended Service Contract
Gain Applled From Prlor Unit
lrder !nformatlon
Driver Name
Exterior Color
Interior Color
Lic. Plate Type
--
I
-- EWWR - E. i
$129.64 Base Monthly Rentall @ Prime Rate of
Additional Fleet Sewices
Mask PoUcy Erroliment Fees
Liability Llmlt $o.oo
ti 0.00
s 0.00 Physical Damage Management
Commercial Autornoblle Liability Enrollment
$57 55 Full Maintenance Program Contract Miles 15,01)0
Incl: #Brake Sets (1 set = 1 Axle) 0
ComplColl Deduc!lble
Overnilifwe Charge $0.0350 Per Mik
#Tires Loaner Vehlcle Not inctuded
$57.91 Additional Servlcrs SubTotal
$0.00 UseTax E
5 0.00 Monthly Property Tax
State
0 S87.19
$0.00
Total Montly Rental lncludlng Addltlonal Services
Service Charge Due at Lease Termination
Monlly Rentel Imlddes 1,250 Miles Per Month
Mlles in Excess Of= Wlll Be Charged At$O.1350 Per Mile
(Quote Is Subject to Customer's Credit Approval)
Notes
ALL TAX AN. LICENSE FEES TO BE BZLLED TO LESSBE AS THEY OCCUR.
The undersrgned hereby autlmrlzes this vehicle or&er on behalf of tho Lessee:
LESSEE City of Palm Beach Gardens Police -1.
BY TITLE DATE
Lessor shall have the right to oolied liquidated damages In tho event Lessee falls Io accept or refuses to amept delively of the ordered vehicle
Lessee oertitles that it intends thal more than 50% of the use of the vehicle 1s to be in a trade 01 business of the Lessee.
TO BE aiua ON DELWERY.
1 MOVE COST WILL BE ADJUSTED TO REFLECT THE PRIME LENMNQ RATE AT THETIME OF DtLiVERY OR ANY MANUFACTURER PRICE CHANGES LESSEE HEREBY
ASSIQNS TO LESSOR ANY MANUFACTURER REBATESOR INCENTIVES IMENDED FOR THE LESSEE, WHICH REBATES OR INCENTIMS SHALL BE,USED BY LESSCR
TO REDUCE THE DELIVERED COST OF THE VEHICLE. FINAL MANUFACTURER PSICING. LESSEE YEHEW ASSIQNS TO LESSOR ANY lvlANUFACTURER REBATES OR
INCENTIVES INTENDED FOR THE LCSSEE WHICH REBATES OR INCENTIVES SHALL BE USED BY LESSOR TO REDUCE THE DELIVERED COST OF ME VWLCLE
Printed On 03/05/2004 0957 AM Page 1 012
~~ 03/05/04 12:13 FAX 19544811220 ENTERPRISE FLEET SWS @ OOS/007
Net Lease Rate Quote
For Quote Number 474391
Prepared For: City of Palm Beach Gardens Police Oept
Leffler, Paul AUAM JZUGAC
Deb OWO4/2004
Unit #
Year 2003 Vehicle Order Type Used
Make Dodge Term 12
Model Dwango State FL
Serles SpdJSXT 4x2 Customer No 209267
$0.00
$0.00 *
$0.00
16 0.00
$0.00 *
$0.00
!% 0.00
$Tm.97
3 0.00
$0.00
$61.80
$61.80
$0.00
$0.00
Items Que on Dellvery Indicated By*
Capltalized Cost Reduction
Order informallon 1 DrlverName
Tax on Capitalized Cost Reduction Exterlor Color I
Gain Appied From Prlor Unil Inbrlor Color
Registration Fee Lic. Plate type
Other: (See Page 2) 1 GVWRO
Security Dap&
Extended Service Cmrracl
Base Monthly Rentall @ Prime Rate of 3
- ___ - - __
AddHlonal Fleet Servlces
Maser Pollcy Enrollment Fees
Commercial Automoblle Llabllity Enrollment
LiabillF/ Limit sO.00
Physical Damage Management
Incl: #Brake Sets (1 set = i Axle! 0
Full Maintenance Program Conlract Miles 15,ooo
CamplColl Deductible OiO
OVeMeage Charge $0.0350 Per Mile
Loaner Vehicle NO! Included #Tires g
Additional Sewices SubTotai
UseTax
Monthly Property Tax
Sia1e
$ 591.77
$0.00
Total Montly Rental Including Additional Services
Servlce Charge Due at Lease Termination
Montly Rental Includes 1,250 Miles Per Month
Miles in Excess Of 15,ooo Will 8e Charged At $0.1 750 Per Mile
(Quote is Subjecl to Customer’s Credit Approval)
Notes
ALL TMAND LICENSE FEES TU BE BILLED To LESSEE AS THEY OCCUR.
The undersigned hereby euthoiizes this vehlde order on behalf of the Lessee.
LESSEE City of Palm Beach Gardens Police Depl
BY TITLE DATE
Lessor shall have the right to collect liquidated damages In the event Lessee fails to accept or refdses to accept delivery of the ordered vehicle.
Lessee certlfies that it intends that more than 50% of !he use of the vehicle Is to be in a trade or business of the Lessee.
__~~ ~ __
‘TDBE BULEDON OELIVERY
1 ABOVE COST WILL BE ADJUSTED TO REFLECTTHE PRIME LENDING RATE A7 THE TIME OF DELIVERY OR ANY MANUFACTURER PRICE CPANGES LESSEE HEREBY
ASSlQ’vS TO LESSOR ANY MANUFACTURER REBATES OR INCENTIVES INTENDED FOR ‘HE LESSEE, WHlCh REeATFS OR INCENTIVES SHiVL BE,USED BY LESSOR
TO REDUCE THE DELIVERED COST OF THE VEHICLE FINALMANUFACTURER PRICING LESSEE HEREBY ASSIGNS TO LESSOR ANY MANUFACTURER REWTES OR
INCENTI\IES INTENDED FOR THE LEYEEE, WHICH REBATES OR INCEhlTIVESSdA‘.L BE USEE BY LESSORTO REDUCE THE UELIVESEC COST OF THE VEHICLE
Printed On 03/04/2004 1055 AM Page 1 of 2
03/05/04 12:14 FAX 19544811220
Tax on Capitalized Cost Reductlon
Gain Applied From Prior Unit
~____ ENTEKPRISE FLEET SBCS
Exterior Color
Interior Color
006/007
Net Lease Rate Quote
, For Quote Number 475782
Prepared For: City of Palm Beech Gardens Police Depl.
Leffler, Paul
Unit #
Year 2004
Make Ford
Model Escepa
Series XLS Frontwheel Drlve
Date 03/0412004
AElAM JZLIGAC
Vehlcle Order Type Used
Term 12
Sbte FL
Customer No 209267
$0.00
$0.00 *
$ 0.00
$0.00
$0.00
$0.00 *
t 0.00
$524.15
$0.00
$0.00
$ 69.55
$ 69.55
$0.00
$ 0.00
b.598.70
Additional Fleet Services
Master Policy Enrollment Fees
Commercial Automobile Liab!lity Enrollment
Liability Limit @I>
Physical Damage Management
Full Maintenance Program Contract Mlles
Ind: #Brake Sets (1 set = 1 Axle)
Addltlonal Sewices SubTotal
UseTax E
Monthly Property Tax
Total Uontly Rental Including Addltlonal Services
$0.00 Service Charge DUB at Lease Termination
Montly Rental Includes 1,250 Miles Per Month
Miles In Excess Of 15,ooo Will Be Charged At $0.1 550 Per Mile
(Quote is Subject to Customer's Credit Approvai)
Notes
ALL TAXAND LKENSE FEES TO BE BILLED TV LESSEE AS THEY OCCUR.
The undersigned hereby authorizes this vehda order on behalf of the Lessee:
LESSEE City of Palm Beach Gardens Police Dept.
ComylCol! Deductible 010
3vBtMileage Charge $0 0350 Per Mile
k Tires 0 Loaner Vehicle Not Included
State
BY TITLE DATE -
Lessor shall have the rlght to collect liquidated damages in the event Lessee fails to accept or refdses to accept delivery of the ordered vehicle.
Lessee certtfles that it Intends that more than 50% of !ha USE of the vehlcle Is to be in a trade or buslness of the Lessee.
'ro eE BILLEDON DELIVERY
1 ABOVE COST WILL BE ADJUSTED TO REFLECTTHE PRIME LENDINQ RATE ATTWE TIME OF DELIMRY OR ANY MANUFACTURER PRICE CHANGES LESSEE HEREBY
ASS10NS TO LESSOR ANY MANUFACTURER REBATES 09 INCENTIVES INTENDED FOR THE LESSEE, WHICH REBATE OR INCENTIVFS SHAJ L BE,USED BY LESSOR
TO REDUCE THE DELIVERED COST OF THE VEHICLE FINAL MANUFACTUHER PRICIYG. LESSEE HEREBY ASSIGNS TO LESSOR ANY MANdFACTURER REBATES OR
INCENTlVfS INTENDED FOR THE LESGEE, WHICH REBATES OR INCENTIVES SHALL BE USED BY LESSOR TO REDUCE THE DELIVERED COST OF THE VEHICLE
Printed On 03:04/2W4 10:44 AM Fage 1 of 2
r 03/05/04 12:15 FAX 19544811220 @ 007/007 ENTERPRISE FLEET SITS
Net Lease Rate Quote
For Quote Number 474504
Prepared For: City of Palm Beach Gardens Police Dept.
Leffler. Paul
Unit #
Year 2003
Make Dodge
Model Ram 1500
Sertes SLT/Lararnle 4x2 Quad Cab 140 5 in. WB
Date 03i04!2004
AE/AM JZUGAC
Vehicle Order Type bsed
Term 12
State FL
Customer No 209267
$0.00 *
5 0.00 *
$0.00
s 0.00
$0.00 '
$0.00
$0.00
$529.83
$ 0.00
$ 0.00
S 69.80
S 60.80
$ 0.00
$ 0.00
Items Due on Dellvery Indicated By'
Capkalized Cost Reduction
Tax on Capitalized Cost Reduction
Gain Applied Ffom Prior Unll
Registfatlon Fee
Other: (See Page 2)
Security Deposit
Extended Service Contmcl
Base Monthly Rental1 @ Prime Rate of 4.OOO%
Addltlonal Fleet Servlces
Master Policy Enrollment Fees
Commercial Automobile Liability Enrollment
Liatility Limit 9o.00
Physical Damage Management
Full Maintenance Program Contract Mlles is,aao
Ind: # Brake Sets (1 set = 1 Axle) 0
Additlonal Services SubTotal
UseTax
Monthly Property Tax
$589.63 Total Montly Rental Including Additional Services
$0.00 Service Charge Due at Lease Termination
Order Information
Driver Name
Exterlor Color
Interior Color
Lic. Plate Type i GVWRO
Comp/Coll Deductiole 010
OverMlleage Charge $0.0350 Per Mile
Loaner Vehicle Not lncluoed # Tires 0
State
Montly Rental Includes 1.250 Miles Per Month
Mlles In Excess Of e WIU Be Charged At B 0.1750 Per Mile
(Quote 1s Subject to Customer's Credt Approval)
Notes
ALL TAX AND LICENSE FEES TO BEBILLED TO LESSEE AS THEY OCCUR.
The undersigned hereby authorizes this vehicle crder on behalf ofthe Lessee:
LESSEE City of Palm Beach Gardens Palice Dept.
- BY TITLE DATE
Lessor shall have the right to coiled liquidated darnoges In the even! Lessee fails to accept of refuses to accept delivey of the ordered vehicle.
Lessee certifies !hat it Intends that more than 50% of the use af tlie vehide is to be in a trade or business of the Lessee.
70 BE BILLED GN DELIVERY
I ABOVE COST WILL BE ADJUSTED TO REFLECTTHE PRIME LENOINO RATE ATME TIME 5F DEUVESY OR ANY MAYUFACTURE3 PRICE CHANGES. LESSEE HEREBY
4SSlQNS TO LESSOR ANY MANUFACTURER RWATW OR INCEYTIVES INTENDED FORTHE LESSEE. WHICH REBATES OR INCENTIVES SHALL BE.USED BY LESSOR
TO REDUCE THE =LIVERED COST OF THE VEHICLE FINAL MAVUFACTURER PRlClNQ LESSEE HEREBY ASSIGNS TO'-ESSOR ANY MANUFACTURER REBATES OR
INCENTlVES INTENDED 'OR THE LESSEE, WHIW RmATES OR INCENTIVES SHALL BE USED BY LESSOR TO REDUCE WE DELIVERED COST OF ThE VEHICLE
Printed 3n 03/04/2004 10:49 AM Page 1 of 2
CITY OF PALM BEACH GARDENS CITY COUNCIL
Agenda Cover Memorandum
Date Prepared: March 17,2004
Meeting Date: April I, 2004
Resolution 82,2004
SubjectlAgenda Item: Resolution 82, 2004 - Awarding a contract award to The
Gordian Group for building modifications to the Riverside Youth Enrichment and
Recreation Program facility, in the amount of $450,000 via an existing contract with Palm
Beach County and to authorize the City Manager to make expenditures and otherwise take
all actions necessary to complete the project, provided that the amount of such
expenditures does not exceed the total amount budgeted for this project.
[ X ] Recommendation to APPROVE
[ ] Recommendation to DENY I ] Recommendation to POSTPONE
Reviewed by:
City Attorney /
Communiiy Services
Administrator
Department Director
City ‘Mander
Originating Dept.:
Jennifer Mikul
Community Services
Department
<@E Todd Engle, P.E
Civil Engineer 9v
Community Services
Department
Advertised:
Date:
Paper:
c [ x] Not Required
Affected parties
[ x] Notified
[ ] Not required
-
Costs: $450.000
(Total)
$ 450.000
Current FY
Funding Source:
[ X ] Operating
[ ]Other
Budget Acct.#:
001 -3030-539-6931
$450,000
Council Action:
[ ]Approved
[ ]Approved wl
conditions
[ ] Denied
[ ] Continued to:
Attachments:
Resolution 82, 2004
Exhibit A: Agreement
between Palm Beach
County and the Gordian
Group
Acceptance from the
Gordian Group
*Exhibit C: Agreement
between the City of Palm
Beach Gardens and the
Gordian Group
Exhibit B: Letter of
[ ]None
Date Prepared: March 17,2004
Meeting Date: April 1,2004
Resolution 82,2004
BACKGROUND:
The City of Palm Beach Gardens has operated a very successful Tot Program over the past
twenty years. The history of the program is strong and it is considered one of the foundation
programs of our community. Proposed changes in the way Palm Beach County recognizes
youth programs and requirements for licensing may dictate the future of the current program.
To be ahead of the changes and to increase opportunities for youth in our area, we propose
the expansion of the program to a full-time year round program.
The Riverside Community Center is proposed for this program. The facility provides an
optimal floor plan and location to best serve our users. Current programs other than child
enrichment programs in the Riverside facility will be relocated to our newly constructed
Lakeside facility, as well as to Burns Road Community Recreation Campus. With these
changes, the Riverside Community Center would become the Riverside Youth Enrichment
and Recreation Center.
More specifically, the building renovations that are required to meet licensing in Palm Beach
County are as follows: exterior door modifications, plumbing modifications in classrooms,
restroom modifications, and playground and fencing modifications. Palm Beach County
currently has a Job Order Contracting (JOC) contract with the Gordian Group to provide the
same services the City requires to bring the Riverside building and this program to fruition.
Since time is of the essence, with a projected completion date of mid-July, the City desires to
piggyback the JOC contract.
Staff presented a detailed business plan to City Council on March 4th under the City
Manager's report. Council unanimously supported Staff's recommendation to move forward
with this project, and as well as a mid-year budget allocation of $550,000 to facilitate the
renovations and start up costs associated with the new program. The amount allocated to
building renovations is $450,000, including both interior and exterior modifications.
STAFF RECOMMENDATION :
Approve Resolution 82,2004, awarding a contract award to The Gordian Group for building
modifications to the Riverside Youth Enrichment and Recreation Center, in the amount of
$450,000 via an existing contract with Palm Beach County and authorize the City Manager
to expense any and all funds necessary as a result of change orders, not to exceed the
budget allocation for the entire project.
Date Prepared: March 17, 2004
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RESOLUTION 82,2004
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF PALM
BEACH GARDENS, FLORIDA AWARDING A PIGGYBACK
CONTRACT FOR BUILDING MODIFICATIONS TO THE EXISTING
RIVERSIDE COMMUNITY CENTER TO THE GORDIAN GROUP;
AND PROVIDING AN EFFECTIVE DATE.
WHEREAS, the City wishes to modify the existing Riverside Community Center
facility to allow for optimal use of the facility; and
WHEREAS, based on the recommendation of City staff, the City wishes to
contract with The Gordian Group to provide such services; and
WHEREAS, the City Council of the City of Palm Beach Gardens deems it to be in
the best interests of the citizens and residents of the City of Palm Beach Gardens to
award a contract to The Gordian Group based on an agreement executed by Palm
Beach County on August 21, 2001, a copy of which is attached hereto as Exhibit “A”;
and
WHEREAS, the City is in receipt of written confirmation executed by a duly
authorized officer of The Gordian Group that the company agrees to be bound by the
terms and conditions specified therein and the terms of such agreement, a copy of
which is attached hereto as Exhibit “B”; and
WHEREAS, based on the recommendation of City staff, the City wishes to award
a contract to The Gordian Group to provide such services; and
WHEREAS, such agreement has been prepared and is attached hereto as
Exhibit “C”; and
WHEREAS, the City Council has deemed approval of this Resolution to be in the
best interest of the citizens and residents of the City of Palm Beach Gardens.
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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Date Prepared: March 17, 2004
Resolution 82,2004
SECTION 2. The City Council hereby awards a contract for building
modifications to the existing Riverside Community Center to The Gordian Group in the
amount of $450,000 and authorizes the Mayor and City Clerk to execute such
agreement. The City Council further authorizes the City Manager to make expenditures
and otherwise take all actions necessary to complete the project, provided that the
amount of such expenditures does not exceed the total amount budgeted.
SECTION 3. This Resolution shall become effective immediately upon adoption.
PASSED AND ADOPTED this day of , 2004.
CITY OF PALM BEACH GARDENS, FLORIDA
BY:
Mayor
ATTEST:
BY:
Patricia Snider, City Clerk
APPROVED AS TO FORM AND
LEGAL SUFFICIENCY
BY:
Christine P. Tatum, City Attorney
VOTE: AYE NAY ABSENT
MAYOR
VICE MAYOR
COUNCILMEMBER
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COUNCILMEMBER ---
COUNCILMEMBER ---
G:\attorney-share\RESOLUTlONS\piggyback agrnt - the gordian group - reso 82 2004.doc
2
Date Prepared: March 17,2004
Meeting Date: April 1,2004
Resolution 82,2004
EXHIBIT A
AGREEMENT BETWEEN
PALM BEACH COUNTY
AND
THE GORDIAN GROUP
CONTRACT FOR CONSULTING/PROFESSIONAL SERVICES
R2001 d278 AU6‘ 2 ? toor
This Contract is made as of the day of , 2001 by and between Palm Beach
County, a Political Subdivision of the State of Florida, by and through its Board of County
Commissioners, hereinafter referred to as the COUNTY, and the Gordjan Group, Inc., a Georgia
corporation, hereinafter referred to as the CONSULTANT, whose Federal I.D. number is 58-
1900371.
In consideration of the mutual promises contained herein, the COUNTY and the CONSULTANT
agree as follows:
ARTICLE 1 - SERVICES
The CONSULTANT’S responsibility under this Contract is to provide professionalkonsultation
services in the area of implementation of a Job Order Contracting (JOC) System, as more specifically
set forth in the Scope of Work detailed in Exhibit “A”.
The COUNTY’S representative/liaison during the performance of this Contract shall be Chauncey
Taylor II, Director, Facilities Services, telephone No. (561) 233-0221.
ARTICLE 2 - TERM
The CONSULTANT shall commence services on the effective date of this agreement identified
above and extends for a two year period or until the maximum payment identified in Article 3 E is
reached, whichever occurs first. Reports or other deliverables shall be provided by the Consultant
per a mutually agreed upon schedule determined on a deliverable by deliverable basis throughout
the term of the contract.
ARTICLE 3 - PAYMENTS TO CONSULTANT
A. The total amount to be paid by the COUNTY under this Contract, for all services and
materials including, if applicable, “out of pocket” expen’ses (specified in paragraph C below)
shall be 1.5 percent of the value of work orders awarded under the JOC System. The
Consultant will bill the COUNTY on a monthly basis. Where incremental billings for
partially completed items is permitted, the total billings shall not exceed the estimated
percentage of completion as of the billing date.
B. Invoices received from the CONSULTANT pursuant to this Contract will be reviewed and
approved by the COUNTY’S representative, indicating that services have been rendered in
conformity with the CONTRACT and then will be sent to the Finance Department for
payment. Invoices will be paid within thirty (30) days following the COUNTY
representative’s approval, which will not be unreasonably withheld.
1
C. No “out of pocket” expenses are eligible for reimbursement under the terms of this Contract.
All “out-of-pocket” expenses are the responsibility of the CONSULTANT. .
D. Final Invoice: In order for both parties herein to close their books and records, the
CONSULTANT will clearly state “final invoice” on the CONSULTANT’S finalllast billing
to the COUNTY. This certifies that all services have been properly performed and all
charges and costs have been invoiced to Palm Beach County. Since this account will
thereupon be closed, any and other hrther charges if not properly included on this final
invoice are waived by the CONSULTANT.
E. At no time during the performance of this Contract shall the total amount of fees payable
under this Agreement exceed the $175,000 limit established for the initial term of two (2)
years.
. ARTICLE 4 - TRUTH-IN NEGOTIATION CERTIFICATE
Execution of this CONTRACT by the CONSULTANT shall also act as the execution of a truth-in-
negotiation certificate certifying that the wage rates, over-head charges, and other costs used to
determine the compensation provided for in this Contract are accurate, complete and current as of
the date of the Contract and no higher that those charged the CONSULTANT’S most favored
customer for the same or substantially similar service.
The said rates and costs shall be adjusted to exclude any significant sums should the COUNTY
determine that the rates and costs were increased due to inaccurate, incomplete or noncurrent wage
rates or due to inaccurate representations of fees paid to outside consultants. The COUNTY shall
exercise its rights under this Article 4 within three (3) years following final payment.
ARTICLE 5 - RENEWAL AND TERMINATION
The County may elect to renew the terms and conditions of ;his Contract twice, with or without
modifications as mutually agreed, for aperiod of one year duration and amaximum of $90,000 each.
Each renewal period shall commence upon execution of a renewal agreement by the Board of County
Commissioners.
This Contract may be canceled by the CONSULTANT upon thirty (30) days prior written notice to
the COUNTY’S representative in the event of substantial failure by the COUNTY to perform in
accordance with the terms of this Contract through no fault of the CONSULTANT. It may also be
terminated, in whole or in part, by the COUNTY, with or without cause, immediately upon written
notice to the CONSULTANT. Unless the CONSULTANT is in breach of this Contract, the
CONSULTANT shall be paid for services rendered to the COUNTY’S satisfaction through the date
2
of termination. Consultant waives and releases any claims for consequential damages (including
anticipated lost profit) arising out of any termination of this agreement. After receipt of a
Termination Notice and except as otherwise directed by the COUNTY the CONSULTANT shall:
A. Stop work on the date and to the extent specified.
B. Terminate and settle all orders and subcontracts relating to the performance of the
terminated work.
C. Transfer all work in process, completed work, and other materials related to the
terminated work to the COUNTY.
D. Continue and complete all parts of the work that have not been terminated.
The COUNTY agrees to a Licensing Period with the CONSULTANT that is concurrent with the
term of this Agreement. If the COUNTY elects not to exercise the renewal options and is
unsuccessful in negotiating an alternate agreement, the COUNTY will abandon use of the
CONSULTANT’S proprietary System.
ARTICLE 6 - PERSONNEL
The CONSULTANT represents that it has, or will secure at its own expense, all necessary personnel
required to perform the services under this Contract. Such personnel shall not be employees of or
have any contractual relationship with the COUNTY.
All of the services required herein under shall be performed by the CONSULTANT or under its
supervision, and all personnel engaged in performing the services shall be fully qualified and, if
required, authorized or permitted under state and local law to perform such services.
Any changes or substitutions in the CONSULTANT’S key personnel must be made known to the
COUNTY’S representative and written approval must be granted by the COUNTY’S representative
before said change or substitutions can become effective.
The CONSULTANT warrants that all services shall be performed by skilled and competent
personnel to the highest professional standards in the field.
ARTICLE 7 - SUBCONTRACTING
The COUNTY reserves the right to accept the use of a subcontractor or to reject the selection of a
particular subcontractor and to inspect all facilities of any subcontractors in order to make a
determination as to the capability of the subcontractor to perform properly under this Contract. The
CONSULTANT is encouraged to seek minority and women business enterprises for participation
in subcontracting opportunities. If the CONSULTANT uses any subcontractors on this project the
following provisions of this Article shall apply.
If a subcontractor fails to perform or make progress, as required by this Contract, and it is necessary
to replace the subcontractor to complete the work in a timely fashion, the CONSULTANT shall
promptly do so, subject to acceptance of the new subcontractor by the COUNTY.
The CONSULTANT agrees to abide by all provisions of the M/WBE Ordinance and understands
that failure to comply with any of the requirements will be considered a breach of contract.
The CONSULTANT further agrees to provide the M/WBE Division with a copy of the
CONSULTANT’S contract with the WE sub-consultant or any other related documentation upon
request.
CONSULTANT understands the requirements to comply with the tasks and proportionate dollar
amounts throughout the term of the contract as it relates to the use ofmE firms. Any M/WBE’s
which, for any reason, no longer remain associated with the contract of CONSULTANT shall be
replaced with other certified WWBE’s unless approval to the contrary is granted by the COUNTY.
The CONSULTANT understands that he/she is prohibited from making any agreements with the
WWBE in which the M/WBE promises not to provide sub-consultants quotations to other bidders
or potential bidders.
The CONSULTANT agrees to maintain all relevant records and information necessary to document
compliance with Ordinance #91-34, as amended, and will allow the COUNTY to inspect such
records.
ARTICLE 8 - FEDERAL AND STATE TAX
The COUNTY is exempt from payment of Florida State Sales and Use Taxes. The COUNTY will
sign an exemption certificate submitted by the CONSULTANT. The CONSULTANT shall not be
exempted from paying sales tax to its suppliers for materials used to fhlfill contractual obligations
with the COUNTY, nor is the CONSULTANT authorized to use the COUNTY’S Tax Exemption
Number in securing such materials.
The CONSULTANT shall be responsible for payment of its own and its share of its employees’
payroll, payroll taxes, and benefits with respect to this contract.
ARTICLE 9 - AVAILABILITY OF FUNDS
The COUNTY’S performance and obligation to pay under this contract is contingent upon an annual
appropriation for its purpose by the Board of County Commissioners.
4
ARTICLE 10 - INSURANCE
A. The CONSULTANT shall not commence work under this Agreement until it has obtained
all insurance required under this paragraph and such insurance has been approved by the
COUNTY.
B. All insurance policies shall be issued by companies authorized to do business under the laws
of the State of Florida. The CONSULTANT shall furnish Certificates of Insurance to the
COUNTY’S representative prior to the commencement of operations. The Certificates shall
clearly indicate that the CONSULTANT has obtained insurance of the type, amount, and
classification as required for strict compliance with this paragraph and that no material
change or cancellation of the insurance shall be effective without thirty (30) days prior
written notice to the COUNTY’S representative. Compliance with the foregoing
requirements shall not relieve the CONSULTANT of its liability and obligations under this
Contract.
C. The CONSULTANT shall maintain, during the life of this Contract, comprehensive general
liability, including contractual liability insurance in the amount of $1,000,00 per occurrence
to protect the CONSULTANT from claims for damages for bodily and personal injury,
including wronghl death, as well as from claims of property damages which may arise from
any operations under this Contract, whether such operations be by the CONSULTANT or
by anyone directly employed by or contracting with the CONSULTANT.
D. The CONSULTANT shall maintain, during the life of this Contract, comprehensive
automobile liability insurance in the minimum amount of $1,000,000 combined single limit
for bodily injury and property damage liability to protect the CONSULTANT from claims
for damages for bodily and personal injury, including death, as well as from claims for
property damage, which may arise from the ownership, use, or maintenance of owned or non-
owned automobiles, including rented automobiles whether such operations be by the
CONSULTANT or ,by anyone directly or indirectly employed by the CONSULTANT.
E. The CONSULTANT shall maintain, during the life o! this Contract, adequate Workers’
Compensation Insurance and Employer’s Liability Insurance in at least such amounts as are
required by law for all of its employers per Florida Statute 440.02.
F. All insurance, other than Worker’s Compensation, to be maintained by the CONSULTANT,
shall specifically include PALM BEACH COUNTY as an “Additional Insured.”
ARTICLE 11 - INDEMNIFICATION
The CONSULTANT shall indemnify and save harmless and defend the COUNTY, its agents,
servants, and employees from and against any and all claims liability, losses, andor cause of action
which may arise from any act or omission of the CONSULTANT, its agents, servants, or employees
5
in the performance of services under this Contract.
The CONSULTANT fbrther agrees to indemnify, save harmless and defend the COUNTY, its
agents, servants and employees from and against any claim, demand or cause of action ofwhatsoever
kind or nature arising out of any conduct or misconduct of the CONSULTANT not included in the
paragraph above and for which the COUNTY, its agents, servant or employees are alleged to be
liable.
ARTICLE 12 - SUCCESSORS AND ASSIGNS
The COUNTY and the CONSULTANT each binds itself and its partners, successors, executors,
administrators and assigns to the other party of this Contract and to the partners, successors,
executors, administrators and assigns of such other party, in respect to all covenants of this Contract.
Except as above, neither the COUNTY nor the CONSULTANT shall assign, sublet, convey or
transfer its interest in this Contract without the written consent of the other. Nothing herein shall
be construed as creating any personal liability on the part of any officer or agent of the COUNTY
which may be a party hereto, nor shall it be construed as giving any rights or benefits hereunder to
anyone other than the COUNTY and the CONSULTANT.
ARTICLE 13 - REMEDIES
This Contract shall be governed by the laws of the State of Florida. Any and all legal action
necessary to enforce the contract will be held in a State Court of competent jurisdiction located in
Palm Beach County. No remedy herein conferred upon any party is intended to be exclusive of any
other remedy, and each and every other remedy given hereunder or now or hereafter existing at law
or in equity or by statute or otherwise. No single or partial exercise by any party of any right, power,
or remedy hereunder shall preclude any other or further exercise thereof.
ARTICLE 14 - UNIFORM COMMERCIAL CODE
The Uniform Commercial Code (Florida Statutes, Chapter 672) shall prevail as the basis for
contractual obligations between the CONSULTANT and the COUNTY for any terms and conditions
not specifically stated in this Contract.
ARTICLE 15 - CONFLICT OF INTEREST
The CONSULTANT represents that it presently has no interest and shall acquire no interest, either
direct or indirect, which would conflict in any manner with the performance or services required
hereunder, as provided for in Florida Statutes 112.3 1 1. The CONSULTANT further represents that
no person having any interest shall be employed for said performance.
The CONSULTANT shall promptly notify the COUNTY’S representative, in writing, by certified
mail, of all potential conflicts of interest for any prospective business association, interest or other
6 .
circumstances which may influence or appear to influence the CONSULTANT’S judgement or
quality of services being provided hereunder. Such written notification shall identify the prospective
business association, interest or circumstance, the nature of work that the CONSULTANT may
undertake and request an opinion of the COUNTY as to whether the association, interest or
circumstance would, in the opinion of the COUNTY, constitute a conflict of interest if entered into
by the CONSULTANT. The COUNTY agrees to notify the CONSULTANT of its opinion by
certified mail within thirty (30) days of receipt of notification by the CONSULTANT. If, in the
opinion of the COUNTY, the prospective business association, interest or circumstance would not
constitute a conflict of interest by the CONSULTANT shall, at is option, enter into said association,
interest or circumstance and it shall be deemed not in conflict of interest with respect to services
provided to the COUNTY by the CONSULTANT under the terms of this Contract.
ARTICLE 16 - EXCUSABLE DELAYS
The CONSULTANT shall not be considered in default by reason of any failure in performance if
such failure arises out of causes reasonably beyond the control of the CONSULTANT or its
subcontractors and without their fault ornegligence. Such causes include, but are not limited to: acts
of God; natural or public health emergencies; labor disputes; freight embargoes; and abnormally
severe and unusual weather conditions.
Upon the CONSULTANT’S request, the COUNTY shall consider the facts and extent of any failure
to perform the work, and if the CONSULTANT’S failure to perform was without it or its
subcontractors fault or negligence, the Contract Schedule andor any other affected provision of this
Contract shall be revised accordingly; subject to the COUNTY’s rights to change, terminate, or stop
any or all of the work at any time.
ARTICLE 17 - ARREARS
The CONSULTANT shall not pledge the COUNTY’s credit or make it a guarantor of payment or
surety for any contract, debt, obligation, judgement, lien, or any form of indebtedness. The
CONSULTANT further warrants and represents that it has no obligation or indebtedness that would
impair its ability to fulfill the terms of this Contract.
ARTICLE 18 - DISCLOSURE AND OWNERSHIP OF DOCUMENTS
The CONSULTANT shall deliver to the COUNTY’s representative for approval and acceptance,
and before being eligible for final payment of any amounts due, all documents and materials
prepared by and for the COUNTY under this Contract.
All written and oral information not in the public domain or not previously known, and all
information and data obtained, developed, or supplied by the COUNTY or at its expense will be kept
confidential by the CONSULTANT and will not be disclosed to any other party, directly or
indirectly, without the COUNTY’s prior written consent unless required by a lawful order. All
7
drawings, maps, sketches, programs, data base, reports and other data developed, or purchased, under
this Contract for or at the COUNTY’S expense shall be and remain the COUNTY’S property and
may be reproduced and reused at the discretion of the COUNTY. The County acknowledges and
agrees to respect the copyright, trademarks and other rights of TGG’s proprietary information during
and after the term of this Agreement and shall at all times maintain complete confidentiality with
regard to such proprietary information provided to County.
The COUNTY and the CONSULTANT shall comply with the provisions of Chapter 11 9, Florida
Statutes (Public Records Law).
All covenants, agreements, representations and warranties made herein, or otherwise made in writing
by any party pursuant hereto, including but not limited to any representations made herein relating
to disclosure or ownership of documents, shall survive the execution and delivery of this Contract
and the consummation of the transactions contemplated hereby.
ARTICLE 19 - INDEPENDENT CONTRACTOR RELATIONSHIP
The CONSULTANT is, and shall be, in the performance of all work services and activities under
this Contract, an Independent Contractor, and not an employee, agent, or servant of the COUNTY.
All persons engaged in any of the work or services performed pursuant to this Contract shall at all
times, and in all places, be subject to the CONSULTANT’S sole direction, supervision, and control.
The CONSULTANT shall exercise control over the means and manner in which it and its employees
perform the work, and in all respects the CONSULTANT’S relationship and the relationship of its
employees to the COUNTY shall be that of an Independent Contractor and not as employees or
agents of the COUNTY.
The CONSULTANT does not have the power or authority to bind the COUNTY in any promises,
agreement or representation other than specifically provided for in this agreement.
ARTICLE 20 - CONTINGENT FEES
The CONSULTANT warrants that it has not employed or retained any company or person, other
than a bona fide employee working solely for the CONSULTmT to solicit or secure this Contract
and that it has not paid or agreed to pay any person, company, corporation, individual, or firm, other
than a bona fide employee working solely forthe CONSULTANT, any fee, commission, percentage,
gift, or any other consideration contingent upon or resulting fiom the award or making of this
Contract.
ARTICLE 21 - ACCESS AND AUDITS
The CONSULTANT shall maintain adequate records to justify all charges, expenses, and costs
incurred in estimating and performing the work for at least three (3) years after completion of this
Contract. The COUNTY shall have access to such books, records and documents as required in this
8
section for the purpose of inspection or audit during normal business hours, at the CONSULTANT’S
place of business.
ARTICLE 22 - AUTHORITY TO DO BUSINESS PRACTICE
The CONSULTANT hereby represents and warrants that it has and will continue to maintain all
licenses and approvals required to conduct its business, and that it will at all times conduct its
business activities in a reputable manner. Proof of such licenses and approvals shall be submitted
to the COUNTY’S representative upon request.
ARTICLE 23 - SEVERABILITY
If any term or provision of this Contract, or the application thereof to any person or circumstances
shall, to any extent, be held invalid orunenforceable, to remainder ofthis Contract, or the application
of such terms or provision, to persons or circumstances other than those as to which it is held invalid
or unenforceable, shall not be affected, and every other term and provision of this Contract shall be
deemed valid and enforceable to the extent permitted by law.
ARTICLE 24 - ENTIRETY OF CONTRACTUAL AGREEMENT
The COUNTY and the CONSULTANT agree that this Contract sets forth the entire agreement
between the parties, and that there are no promises or understandings other than those stated herein.
None of the provisions, terms and conditions contained in this Contract may be added to, modified,
superseded or otherwise altered, except by written instrument executed by the parties hereto in
accordance with Article 25 - Modifications of Work.
ARTICLE 25 - MODIFICATIONS OF WORK
The COUNTY reserves the right to make changes in Scope of Work, including alterations reductions
therein or additions thereto. Upon receipt by the CONSULTANT of the County’s notification of a
contemplated change, the CONSULTANT shall, in writing: (1) provide a detailed estimate for the
increase or decrease in cost due to the contemplated change, (2) notify the COUNTY of any
estimated change in the completion date, and (3) advise the COUNTY if the contemplated change
shall effect the CONSULTANT’S ability to meet the completion dates or schedules ofthis Contract.
If the COUNTY so instructs in writing, the CONSULTANT shall suspend work on that portion of
the Scope of Work affected by a contemplated change, pending the COUNTY’S decision to proceed
with the change.
9
If the COUNTY elects to make the change, the COUNTY shall initiate a Contract Amendment and
the CONSULTANT shall not commence work on any such change until such written amendment
is signed by the CONSULTANT and approved and executed by the Board of County Commissioners
for Palm Beach County.
ARTICLE 26 - NOTICE
All notices required in this Contract shall be sent by certified mail, return receipt requested, and if
sent to the COUNTY shall be mailed to:
PBC Facilities Development & Operations Department
3323 Belvedere Road, Building 503
West Palm Beach, FL 33406
ATTN: Audrey Wolf, Director, Facilities Development & Operations
and if sent to the CONSULTANT shall be mailed to:
The Gordian Group
531 S. Main Street, Suite M7
Greenville, SC 29601
ATTN: Dave Mahler, Contracts Administrator
Remainder of page intentionally left blank
10
ATTEST:
DOROTHY H. WILKEN, Clerk
PALM BEACH COUNTY, Florida a
Political Subdivisi n of the State of Florida 7
Printed Name
APPROVED AS TO FORM AND
LEGAL SUFFICIENCY:
By:
By:
R200 k-1272 2 1 m
CONS^^^: The Gordian Group,
David L. Mahler, Secretary
Title
Inc.
APPROVED AS TO TERMS
AND CONDITIONS:
By:
Facilities Development & Operations
11
1561 23302% P.83 I r‘ ‘1- FK DEU OPNS RDM __ :7-2?01 12:33 8”
EXHIBIT “A” - .*
Scope of Senices
.lob Ordcr Contracting System Maintcnince Sr Support
Proiect Manacemcnt Services
Provide Strategic Guidance !O Project Team
Consult on Majo- Program Issues
Meet with Client Managcmtnt and Contractor Management as Required.
Manage the TGC- Project Team
Monitor Program Performance
?=vide Guidance and Interpretations on Procedures
?-xide Guidancc on Use of Emergency Procedures
:Cen:ify Prognm Issues for Resolution
Meet with Conkctors and Client Personnel to Resolve Program Issues
Evaluate Personnel Performance
Advise JOC Managers regarding the Mmapcment of Personnel & JOC Process.
Prepare and Issue Program Evaluations
Provide Pr0gr;lm Overviews to New Internal Group Members
--
Document MaintenarcdJOC Traininl:
Assist in the Sele:tion of Projects for Job Order Contracting
Provide On-Site Program Suppqt to Contractors
Identify Project Lssucs for Resohion
Provide Reports to Monitor Minority & Local Participation and Compliance
Assist in the Resolution of Minority & Local NoaCompliance Issues
Mcct with Internal Client Representative (MIS, Budget, Payment e&.) to Identify and Resolve Issues
Assist in the Development of High Priority Projects
Monitor Resolution ofNon-Pnpriced Tasks
Bid Contracu to Fxpand Program or to Replace Expired Contractors ’
Conduct Pmcedu:e and PROGEN@ Training
Conduct Training Courses for Modified Procedures
Conduct Spkcialixd Training Courses to Address Problcm Arcas .
Provide Proceduril Assistance to Client and Contractors:
Monitor the Proper Use of PROGEN@ Shared Data Base
Monitor Overall I’rogress Of Projects
. Provide Guidance ah Interpretations of CTC ..
: .--..’>- _- &id Upd:te Central Ileterence Information
S??v.\;r.e Cusiomiratim
Design Modifications for Existing PROGENQD Repom
Provide Systems .;upport to Client in Connection with PROGEN”
Manage the Implc mentation sf Updated PROGENa Applications
Page 1
<Shawn Bobo -200162-20- Pa e
Scope ofScrvices
Job Order Contracting System Maintenance &.Support
Ccfrvvare Trainin
?:wide On& PROGENQ3 Awistencc to Client
?rovide On-Site Systems Support in Connection with PROGM@
Provide Trainin!; for Updated PROGENQ Applications
Provide Handz.cn Training for New Client Personnel
Conduct Refrest er Course Training for Existing Client Personnel
Provide Telephone PROGENQ Support for Client Personnel and Contract06
Prepare Calculations of Annual Adjustment to Adjustment Facton
Write. Test and Finalize New and existing PROGENCD Reports .
Provide Direct Access Solutions to PROGEN@ Problems and Inquiries with PC Anywhere
Set-up PROGENO Access for Client Management
Set-up PROGENQD Access for New Client Personnel
Installation of Updared PROGENQ Applications
Training for Updated PROGENC3 Applications
Provide Systcms Support to Copcton in Connection with PROGENCXJ
Provide Support for Technological Applications
Provide Hands-oi Training for New Contractor Personae1
Conduct Refreshzr Couie Training for Existing Contractor Pcrsohcl
Provide On-Site :?ROGEN@ Assistance to Contractors
Provide On-Site Systems Support in Connection with PROGENQD
Setup PROGENPJ Access for Contracton’ New Personnel
Sctup PROGENa3 Ac& for New Contractors
Install Updated PROGENQD Applications
Review ibe Recods for Non-Prepriced Tasks
Develop CTC Tasks for Reoccurring Non-Piepriced Tasks .:
Moniior LO~I Area Pricing
Update and Improve CTC based upon Information Received
_-
SfT-Site Technical $gp&
On-Site Technical Sum
Con-ctot Training
..
C@nmiction Task Ca\alde Updates.
- Publish New CTCs for Additional Solicitations
Review the Records for Non-Prtpriced Tasks
Develop Specifications for CTC Tasks Created from Non-Preprid Task;
Update and Improve Specifications based upon Infomation Received
Publish New Spe5fication.s for Additional Solicitations
Technical Specificati E
Page 2
.. .. _. . ..
TOTRL ?. @4
I
Agenda Item #:
5-0 PALM BEACH COUNTY
BOARD OF COUNN COMMISSIONERS A&, 5 - &%
AGENDA ITEM SUMMARY (3-L-001- ra7r
Meeting Date: August 21,2001 Dc] Consent [ ] Regular
Department: Facilities Development & Operations
[ ] Ordinance [ ]Public Hearing
1. EXECUTIVE BRIEF
Motion and Title: Staff recommends motion to approve: A sole source procurement
for consulting/professional Services with The Gordian Group, Inc. for the
administration and maintenance of the Job Order Contract (JOC) system.
Summary: This Agreement provides the terms and conditions under which The
Gordian Group, Inc., will furnish professional consulting services to the County for the
continuation of the Job Order Contracting (JOC) system. Payment for services
rendered will be made based on work awarded in the amount of 1.5% of the value of
work ordered utilizing the JOC system. A not-to-exceed limit of $1 75.000 for the two -
year period is requested. There is no minimum guarantee in this contract, and the
consultants' compensation is directly related to the success of the JOC program. The
scope of services to be provided includes JOC document development &
maintenance, JOC training for contractors and staff, implementation and technical
support, software customization and project management services. The Gordion
Group developed and is the sole provider of the Pro Gem support system which is the
basis of implementation of the JOC process. Duration of the contract is for a two (2)
year period with two one-year options for renewal. (FD&O Admin) Countwvide (JM)
Background and Justification: On April 20, 1993. the Board authorized the Facilities
Department to negotiate a sole source contract with The Gordian Group, Inc., for
, consulting services. The terms of this agreement were for two years with two one-
year options. In 1997. the Director of FD&O as value within the Director's authority
with concurrence from Purchasing and County Attorney executed another sole source
procurement for the same duration. At the end of that two year period, Staff brought
back to the Board the remaining two options via R99-2308D and R2000-1300D.
Currently, The Gordian Group, the originators of the JOC concept, is the sole provider
of the type of services consistent with the County's needs.
Staff has reviewed the procurement of consulting services for JOC with four (4)
different agencies. A consistent response is that The Gordian Group, as the
originator of JOC, remain the only group that offers support for a comprehensive JOC
strategy. Several others have offered Unit Price Books, but at double or triple
Gordian's price and without technical support. The program soflware package is
unique to Gordian and no one has been able to duplicate the package within the
parameters offered by Gordian.
Attachments:
Contract for Professional Consulting Services
Sole Source back-up
Fee Justification
Recommended by:
Approved by:
County Administrator
11. FISCAL IMPACT ANALYSIS
A.
Fiscal Years 2001 2002 2003 2004 2005
Five Year Summary of Fiscal Impact:
Capital Expenditures -0- -0- -0- -0- -0-
Operating Costs -0- -0- -0- -0- -0-
External Revenues -0- -0- -0- -0- -0-
Program Income (County) -0- -0- -0- -0- -0-
In-Kind Match (County) -0- -0- -0- -0- -0-
NET FISCAL IMPACT -0- -0- -0- -0- -0-
# ADDITIONAL FTE
POSITIONS (Cumulative)
Is Item Included in Current Budget? Yes No- Budget Account No: Fund- Agency- Org- Object- Reporting Category -
6. Recommended Sources of Funds/Summary of Fiscal Impact:
Payment to the Gordian Group will be made from the Capital Account for each project as
work orders are processed.
C. Departmental Fiscal Review
111. REVIEW COMMENTS:
A. OFAB Fiscal andlor Contract Development & Control Comments: /'
/y OFMB
B.nLega1 Sufficiency:
C. Other Department Review: Z5-s
NIA
SOLE SOURCE BACK-UP
THE GORDIAN GROUP
1 Coatnct
Francis Hoar
(305) 995-4038
Rod Luccioni
(718) 391-6093
-
Bill Lamendola
Agency
Metro Dadc County
Public Schools
New York Board of
Education
Univenity of Illinois
Purdue University
Method of
Procuremcn t
RFR
Sole Source
Results
Two (2) responses. Gordian
& local architectural firm
(h wanted to create system
similar to Gordian’s)
In the past .four years have
done sole source. Their initial
research shows that there are
no others out there. O’Brien
& Krietzberg responded to an
earlier solicitarion but was
three times higher as the
cumulative value for Gordian.
Three (3) years (300,000)
max. With this in mind they
are supporting another sole
source procurement .. : ’
Did competitive RFP.
Gordian was only one to
rcipond. They are very happy
with The Gordian Group’s
service and will sole source
future amendments average -
3million annually.
Have for past six (6) years did
sole source procurement. The
rationalc behind the decision
has been similar to others in
hat Gordian is only one with
sonware, unit pricing of
customer service based with
technical assistance. They
have been approached by
others to sell UPB. But found
this stratem to be deficient.
May 16.2001 --. ..
Mr. Chaunccy Taylcr LL
Director Fscilities Swices
Palm Duch County
3525 Belvedere Rd
West Palm Beach. FL 35406
Re: lOC Services F:e
Dear Mr. Taylor.
This lcher is in iespme to our discussion regardingnic Gordidn Group'a (TGG) fce to provide
continuing Job Ordtr Contractins consulting services tu Palin Bex.1, County (County). AS discussed. We
believe our fee of 1.5% of he construction work ordered using thc JOC system is fair and rwonnble. In
comparison to qher clients, two of our Southcast Region clients procuring volumes of construction and
maintenance work similar to the Cout~y's pruprn pay fees of 1.75% end 2.00%. On the olher end of the
sprxttum, we have numenus clients procuring volumes of 510-650 million of work paying our standard
1.5% fee, which I wdcrstand ycu have verified with several of our clicnts. While we have occasionally
discounted our fee, :he discount was the wsuh ofhigher upfront program devclopmcnt fees or
significantly high volumes.
Our srandard maintinance fee of 1.5% is bad on our expuience ofthe level of service that is required
to maintain a JOC program inn condition that dclivea maxiinurn benefit to rhc facility omier. This
maintenance fee takes into account that clients will become more self-suriicient over timezd Uut TGG
will pmvide rcrvicct'at a levcl required for maintaining (he system in peak operating condition.
Examples of our m:intenance scrvias include: developing new contract documents; bidding new
contncts; upgadin); our PROGENQ soharc: prcpnring and revisjng systcm reports as =quested;
providing day-to-day technical suppon services to both the Counly and your'conhclors; and, as needed.
providing mlresher training A mmplctc Scope of Services for JOC maintenance and support, which was
addition to these services. TCG cornmia a considerablc amount of tiinc to rrscarch and dcvelopmonl fur
the continual iinprovernenr of oar products and services.
It is also important to note that the cost of operating a consulting business, wherein the majoriry of costs
include labor and travel expenses, continues to rise at a raic much faster drnn the cost of consbuction.
However. we have irot incrcascd our maintrnnnce fee during the seven years that thc County hat used our
IOC system. This mprescnls a fee reduction to the County.
Addhionally. TCC develops. implcmsnu and maintains IOC proEriwns&risk in return for a fcc based on
a percentage of the construction work ordered with the JOC system. Our fees are generated out of cost
savings derived from utilization of the JOC system as compared to traditional consuuction proctlremcnt.
* provided to you with our letter of proposal dated Fcbmary 20.2001, is attached for your review. In
.. . .
The fecs generally wpresent 3 small portion of thc lotal saving realized by the ficilily owner, with lllc
owner retaining rhe va;t majority of the savings. Nunitrous facility o~rncfs Jnvr lold US that their savings
range from &IS%. In -his manncr, our system actually pays for ilsdrald dclivcrs cscess or net savinp
to thc faciliry owner. \de believe that this type orconipensncion structure places 1%G and the County in n
noli-dversuial relationship. wlierein it is in both parties' best interest for TGG to provide wharrver
scrvices and products :ire necessary for tlic successful utilization of the system. Time and again this
preferred semicelcom~iensation structure has proven to be thc iiiost successful for boll1 pais.
I vusr the above explanation provides you with enough information to undcrstalid why WI firmly hold to
our swndard fee of 1.5%. Please io not hesilare lo conlxt me at (800) 874-279 I ifLou have any
questions or nccd additional information.
Sincerely.
David L. MahJer .
Contncts Administralor
Enclosurc
TOTRL P.04
w(icImwuwiv1 PcRT'l FlCATE OF LIABILITY INSURANCE u/28/2000
-, -7-J- . -- .C . ,- 1, 4 a-.. --.- ._. __ THIS CERTIFICATE IS ISSUED AS A MATTER OF INFORMATION
ONLY AND CONFERS NO RIGHTS UPON THE CERllFICATE
HOLDER THlS CERTIFICATE DOES NOT AMEND, EXTEND OR ALTER THE COVERAGE AFFORDED BY THE POLICIES BELOW.
J' - - ,- - - - - FAX (864)242-1854 . . . - . .. - -
*r) LJ .'.-e336 .'J'-..'. . . I. . - - . . . -
< *. z-7 -' - . '1 - _. . .__.-; =lastein
:::.?. Toutfr Piksantburg Drive
7. t. aox 5145
E. 3.C ZOSOC
..
INSURERS AFFORDING COVERAGE ,- ._ ....- -. .-- - 7 . .. .
INSURER^: Hartford Casualty Ins Go.. . ._.
INSJRU( rt Hartford Underwriters
. ... . . . _. ... .e-*- . - :- ... 3; Cmup, Inc.
:.-?. 1-n ion -up (California)
. .. . .. . .. _.
:?2 South Main Street INSURER C
';vi+e Mt7 INSURER D
c_
?cecv+!?c, SC 29601 D.(suRER P - ...-.___I.-
I 1
Lj
25: PZ:~ Beach County.
01/03/2001
01/03/2001
--.---
01/03/2001
01/03/2002 EAM OtCURRWCE I I 3,000, 000
AGGREGATE IS 3,000,000)
I Is I
E.LD~SEASE-WLICIU~ IS 500,oo
I I INS inder the general liability policy.
.,- . . .. r. .- . . . ,. ...- ' ; . ; . ,
30 DAYS WRITEN NOTICE TO lHE CWTlflCATE HOLMA NAMED .. TO THE LEFT.
BUT FAILURETO MAIL SVCW NOTICE SHALL IMPOSE hO OBUOA~ION OR UNUN
OF ANY KIND UPON WE COMPANY. ITS FGENTS OR RCPRESENTATNES.
AUTHDRED REPRESENTATIVE
Connie Callahham/CSC &.N&&dh
Q3ACORO CORPORATION 1888
TOTRL P. 82
AMENDMENT #1 TO CONTRACT FOR CONSULTING/PROFESSIONAL SERVICES
This agreement amends the contract between Palm Beach County (County) and The Gordian
Group, Inc., (Consultant) authorized pursuant to Palm Beach County Resolution (R-2001-
1271).
The original agreement provided that Contractor would provide professional consultant
services for the continuation of the Job Order Contracting (JOC) system from August 21,
2001 to August 20, 2003 or until the amount of fees paid total $175,000, whichever occurred
first. That contract also provides that it could be extended for two additional one-year terms, for
a maximum of $90,000 each. This amendment exercises the first option to the agreement,
increasing the overall limit to $265,000.
The County is extending the contract for a period of twelve (12) months based on the lapse of the
current agreement. Pursuant to the provisions of the existing contract, the parties agree that
Consultant will continue to provide professional consulting services until August 18,2004, or until
the amount of fees paid total $265,000, whichever occurs first.
Except as amended herein, all provisions of the existing contract shall remain in full force and
effect.
ATTEST:
Dorothy H. Wilken
BOARD OF COUNTY COMMISSIONERS F/
{*L
a n T. Marcus, Chair
Th Gordian Group, In
Signature t i-
APPROVED AS TO FORM APPROVED AS TO TERMS
AND CONDITIONS
Facilities Development & Operations
Date Prepared: March 17,2004
Meeting Date: April 1,2004
Resolution 82,2004
EXHIBIT B
LETTER OF ACCEPTANCE FROM THE GORDIAN GROUP
The Gordian Group (8641 233-9100
THE GORDIAN GROUP
March 17,2004
Mr. David Reyes
City of Palm Beach Gardens
10500 North Military Trail
Palm Beach Gardens, FL. 3341 0
Re: Piggyback on Palm Beach County JOC Contract
Dear Mr. Reyes:
The Gordian Group (TGG) submits this letter as authorization for the City of Palm Beach
Gardens (City) to procure Job Order Contracting construction services by utilizing our contract
with Palm Beach County (County). Since the City will be utilizing a JOC contractor previously
procured by the County with contract documents prepared by TGG, TGG’s fee charged to the
City shall be limited to the 1.5% follow-on support fee charged to the County.
We look forward to working with the City of Palm Beach Gardens. Please contact me if you
have any questions or if I can be of further assistance.
Sincerely,
David L. Mahler
Business Manager
P= 2
531 S. MAIN STREET. SUITE M7 . GREENVILLE. SOUTH CAROLINA 29601 8001874-2291 a FAX 864/233-9100
Date Prepared: March 17,2004
Meeting Date: April 1,2004
Resolution 82,2004
EXHIBIT C
AGREEMENT BETWEEN
THE CITY OF PALM BEACH GARDENS
AND
THE GORDIAN GROUP
AGREEMENT
This Agreement is made this day of , 2004, by and between the
City of Palm Beach Gardens, whose address is 10500 North Military Trail, Palm Beach Gardens, Florida
33410, (the “City”) and The Gordian Group, Inc., whose address is 531 South Main Street, Suite M7,
Greenville, South Carolina 29601 (“TGG‘I).
WITNESSETH
WHEREAS, the City desires to procure construction services utilizing the Palm Beach County
(“PBC”) construction contract with H.A. Contracting (the “Contractor”), which was awarded under the Job
Order Contracting System (the “JOC System”) licensed to PBC; and
I
WHEREAS, TGG developed, implemented and maintains the licensed JOC System in accordance
with the terms and conditions of an agreement between TGG and PBC (the “Prime Agreement”), which is
made a part hereof and attached hereto as Attachment 1; and
WHEREAS, the City agrees to abide by all the terms and conditions of the Prime Agreement and in
accordance with the terms and conditions set forth herein.
NOW, THEREFORE, in consideration of the covenants and agreements herein contained, the
parties agree as follows:
ARTICLE I
TERM AND TERMINATION
The term of this Agreement shall commence on the date of this Agreement and shall end at such
time that the Prime ‘Agreement terminates or expires or at such time that the Contractor’s agreement with
PBC terminates.or expires.
Either party may terminate this Agreement at anytime by providing written notice to the other party
thirty (30) days prior to such termination.
The City shall discontinue utilizing the services of the Contractor under this Agreement at such time
that this Agreement terminates or expires.
ARTICLE 11
SCHEDULE OF FEES
In consideration of the City’s use of the licensed PBC JOC System, the City agrees to pay TGG a
licensing fee equal to one and one-half percent (1 %%) of the work ordered from the Contractor through the
PBC JOC System. The City shall provide TGG with copies of all purchasing documents issued to the
Contractor through the PBC JOC System. At no time during the performance of this Contract shall the total
City of Palm Beach Gardens Page 1 April 2004
amount of fees payable under this agreement exceed the amount budgeted by the City for this project.
ARTICLE T11
PAYMENT
Invoices for TGGs fee shall be submitted to the City monthly. The City shall pay TGGs invoices
within thirty (30) calendar days from the invoice date. Any invoice not disputed by the City in writing
within fourteen (14) calendar days from the invoice date shall be deemed proper. In the event of a dispute,
the City shall pay all undisputed invoice amounts within thirty (30) days of the original invoice date.
ARTICLE IV
The Prime Agreement is incorporated herein by reference and the parties hereto shall abide by the
terms and conditions therein except as modified in this agreement.
ARTICLE V
TGG shall, in addition, maintain such insurance as specified in the Prime Agreement and the City
shall be named as additional insured. TGG shall ensure that any contractor worlung on the City project be
properly licensed pursuant to the City's Risk Management policies and procedures. TGG shall ensure that
all contractors provide the necessary Payment and Performance bonds as required by the City and pursuant
to Florida Statute 255.05. The City reserves the right to approve or reject any contractor, materialsman or
supplier worlung under this contract on the City project.
ARTICLE VI
Should any dispute arise from this Agreement, venue shall lie in Palm Beach County, Florida. This
agreement shall not be construed against the party who drafted the same.
ARTICLE VII
TGG shall indemnify and save harmless and defend the City, its agents, servants, and employees
from and against any and all claims, liability, losses andor causes of action which may arise from any act or
omission of TGG, its servants, or employees in the performance of services under this contract.
TGG further agrees to indemnify, save harmless and defend the City, its agents, servants, and
employees from and against any claims, matters or cause of action of whatsoever lund or nature arising out
of any conduct or misconduct of TGG not included in the paragraph above and for which the City, its
agents, servants or employees are alleged to be liable.
City of Palm Beach Gardens Page 2 April 2004
~~ ~~ ~ ~ ~~ ~~
ARTICLE VIII
ENTIRE AGREEMENT
This Agreement represents the entire agreement between the City and TGG and may be amended
only by written instrument approved by both parties.
IN WITNESS WHEREOF the parties hereto have executed this Agreement.
ATTEST:
By:
Patricia Snider, City Clerk
APPROVED AS TO FORM AND
LEGAL SUFFICIENCY
By:
Christine P. Tatum, City Attorney
WITNESS:
CITY OF PALM BEACH GARDENS, FLORIDA
By:
Mayor
The Gordian Group, Inc.
By:
Robert D. Coffey, President
(CORPORATE SEAL)
City of Palm Beach Gardens Page 3 April 2004
\
CITY OF PALM BEACH GARDENS CITY COUNCIL
Agenda Cover Memorandum
Date Prepared: March 18,2004
Meeting Date: April 1,2004
Resolution 86, 2004
SubjecVAgenda Item: Banyan Place Plat
[XI Recommendation to APPROVE
I ] Recommendation to DENY
Reviewed by:
Grgyvth Management
City Attorney
Submitted by:
>,.<. ..-LA" -$$.4,* ,2-$ y- :- >I >
Judy A. Taylor Dye
Assistant City Engineer
Approved by:
Originating Dept.:
Advertised:
Date:
Paper:
[XI Not Required
Affected parties
[X ] Notified
[ ] Not required
Costs: $ NIA
(Total)
$ NIA
Current FY
Funding Source:
[ ] Operating
[XI Other
Budget Acct.#:
Council Action:
[ ]Approved
[ ]Approved wl
conditions
[ ] Denied
[ ] Continued to:
Attachments:
Resolution 86,2004
City Engineer Memo
[ ]None
Page 2 of 2
Date Prepared: March 18,2004
Meeting Date: April 1,2004
Resolution 86,2004
STAFF RECOMMENDATION
Staff recommends approval of Resolution 86,2004.
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Date Prepared: March 18,2004
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RESOLUTION 86,2004
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF PALM
BEACH GARDENS, FLORIDA APPROVING THE BANYAN PLACE
PLAT; AND PROVIDING AN EFFECTIVE DATE.
WHEREAS, the City Engineer has reviewed the Banyan Place Plat; and
WHEREAS, the City Engineer has determined that the proposed plat meets all the
technical requirements of the City’s Land Development Regulations and Chapter 177,
Florida Statutes, and recommends the approval of the plat; and
WHEREAS, the plat is consistent with the City’s Comprehensive Plan and LDRs;
and
WHEREAS, the City Council has deemed approval of this Resolution to be in the
best interest of the citizens and residents of the City of Palm Beach Gardens.
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 Mayor and City Clerk are hereby directed and authorized to
execute the Mylar of the Banyan Place Plat consisting of two (2) sheets, prepared by
Dailey and Associates, Inc., attached hereto as Exhibit “A.”
SECTION 3. This Resolution shall become effective immediately upon adoption.
(The remainder of this page left intentionally blank)
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Date Prepared: March 18, 2004
Resolution 86, 2004
PASSED AND ADOPTED this day of ,2004.
CITY OF PALM BEACH GARDENS, FLORIDA
BY:
Mayor
ATTEST:
BY:
Patricia Snider, City Clerk
APPROVED AS TO FORM AND
LEGAL SU FFl Cl ENCY
BY:
Christine P. Tatum, City Attorney
VOTE:
MAYOR
VICE MAYOR
COUNCILMEMBER
COUNCILMEMBER
COUNCILMEMBER
AYE NAY ABSENT
\\pbgsfile\Attorneflattorney-share\RESOLUTlONS\PLAT -banyan place - reso 86 2004.doc
2
EXHIBIT A
Date Prepared: March 18, 2004
Resolution 86, 2004
L
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m
P
CITY OF PALMBEACH GARDENS
PALMBEACH COUNTY, FLORIDA
PROCLAWITION
WH.., although Equal Housing Opportunity is a right gucuvuLteed to all
Americans under Title VLU of the 1968 Civil Rights Law, the struggle againet
discrimindion in housing continues; and
WHEREAS, each year since the enactment of the National Fair Housing Act, the
federul government designates April as the anniversary month of that law; 08 Fair
Housing Month; and
WHEREAS, on this 36uc Anniversary, Ralm Beach County is please to join in that
designdion since it provides an opportunity for all Americans to rededicate themselves
to the principles of jkdom of housing choice and to reacquaint themaelw with the
rights and responsibilities that are theirs under the law; and
lW#DUMS, Since fair housing is combtent with the principk of equality and
justice for all -principles under which our nation was founded - we all need to share in
the fight to ensure fair busing is a reality for all residents,. and
WHEREAS, the Fair Housing center of the Greder Palm Bearches is working in
partnership with Palm Beach County to educate all county residents on tkir fair
housing rights and responsibilities.
NOW, THEREFORE, I, Eric Jarblin, by virtue of the authority vested in me 08
Mayor of the City of Palm Beach -, Florida, do hereby proclaim the month of
April, 2004, in Palm Beach Gardens, is hereby proclaimed
Fair Homing Month
Maryor Eric Jablin
Patricia Snider, City Clerk I
1
CITY OF PALM BEACH GARDENS CITY COUNCIL
Agenda Cover Memorandum
Date Prepared: March 24,2003
Meeting Date: April 1,2004
Resolution 99,2004
Subject/Agenda Item: Resolution 99,2004, opposing Senate Bill 1712 and House Bill 1161.
[XI Recommendation to APPROVE
1 Recommendation to DENY
Reviewed by:
City Attorney
~~
Originating Dept.:
City Manager’s Office
I
I Date:
Paper:
Submitted by:
Sheryl Stewart, Assistant
to City Manager
[ X ] Not Required
MDiZ- Affected parties
[ ]Notified
tit$ Mnager [ X 3 Not required
costs: $
(Total)
$-
Current FY
Funding Source:
[ ] Operating
[ 3 Other
Budget Acct.#:
Council Action:
[ ]Approved
[ ]Approved wl
conditions
[ ] Denied
[ ] Continued to:
Attachments :
[ ]None
Date Prepared: March 24,2004
Meeting Date: April 1,2004
Resolution 99,2004
BACKGROUND
Senate Bill 17 12 and its companion House Bill would expand the rights of agricultural landowners
under the Bert J. Harris Act and limit the time frame needed for local government to effectively
evaluate a Comprehensive Plan Amendment under urban sprawl rules.
The proposed bill provides the following amendments under the Bert J. Harris Act:
> Creates a cause of action for any landowner affected by the changing of an existing
agricultural land use, zoning classification or lowering of current residential density, which
creates an inordinate burden on property classified as agricultural land, and reduces the 180
day notice period to 60 days for local governments to address such claims.
> Creates a definition of “agricultural enclave” as any undeveloped area used for agricultural
and surrounded by at least 80 percent industrial, commercial or residential property, where
public services are available or can be provided.
P Provides the ability for owners of undeveloped agricultural areas (defined as an “agricultural
enclave”) to apply for an amendment to a comprehensive plan, which if it is consistent with
the surrounding areas they would be allowed to build.
DISCUSSION
The bill could significantly impact current planning efforts of both the City and Palm Beach County
as it relates to the Scripps project as well as future growth by allowing owners of potential enclaves
to apply for the same or similar uses as planned for the western (Mecca) and eastern (Vavrus)
properties without having to meet the same level of scrutiny under the urban sprawl rules. Further,
projects that might not otherwise be approved due to densities and intensities would compete for or
utilize traffic capacity needed for Scripps.
The Palm Beach County Board of County Commissioners passed and adopted the same resolution at
its meeting on March 23,2004.
STAFF RECOMMENDATION: Staff recommends approval of Resolution 99,2004.
Date Prepared: March 24, 2004
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RESOLUTION 99,2004
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF PALM
BEACH GARDENS, FLORIDA OPPOSING SENATE BILL 1712 AND
HOUSE BILL 1161 ; AND PROVIDING AN EFFECTIVE DATE.
WHEREAS, Senate Bill 171 2 and House Bill I1 61 are companion bills (Bills) and
are currently pending in the Florida Legislature; and
WHEREAS, these Bills contain provisions that expand the right of agricultural
landowners under the Bert J. Harris Act and limit the notice time frames of local
government; and
WHEREAS, these Amendments could have significant impacts on Palm Beach
County’s and the City of Palm Beach Gardens’ current planning efforts and unknown or
unanticipated consequences for future growth and planning; and
WHEREAS, these Amendments interfere with the home rule authority of a local
government; and
WHEREAS, the City Council has deemed approval of this Resolution to be in the
best interest of the citizens and residents of the City of Palm Beach Gardens
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 of Palm Beach Gardens opposes these Bills and requests the
Florida Legislature to vote against these Bills for the following reasons:
1. Adoption of these Bills may affect the Scripps Florida project success by
putting pressure on the critical mass and integrated uses planned and invested
for in the Mecca and Vavrus properties by allowing possible enclaves to apply
for the same or similar uses planned for those properties without having to
meet the same level of scrutiny under the urban sprawl rules.
2. Adoption of these Bills may allow projects, which might otherwise not be
approved for more intense usage, to be in a position to compete for or utilize
traffic capacity that would be needed to make the Scripps project successful.
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Date Prepared: March 24, 2004
Resolution 99, 2004
3. Adoption of these Bills could decrease the flexibility of the CERP project by
accelerating the development of land that may be needed for CERP projects
because an agricultural enclave would not be subject to the same level of
review that would normally be subject to the same level of review that would
normally be given.
Adoption of these Bills undermines the home rule authority and decision-
making ability of local governments to appropriately plan for their future.
4.
5. Expansion of the rights under the Bert J. Harris Act could have significant
financial impacts on a local government, while shortening the time frame to
evaluate and respond to any claims.
SECTION 3. This Resolution shall become effective immediately upon adoption.
SECTION 4. The City Clerk is hereby authorized and directed to furnish copies of
this Resolution to the members of the Palm Beach County legislative delegation.
(The remainder of this page left intentionally blank)
2
Date Prepared: March 24,2004
Resolution 99, 2004
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PASSED AND ADOPTED this day of ,2004.
CITY OF PALM BEACH GARDENS, FLORIDA
BY:
Mayor
ATTEST:
BY:
Patricia Snider, City Clerk
APPROVED AS TO FORM AND
LEGAL SU FFlCl ENCY
BY:
Christine P. Tatum, City Attorney
VOTE:
MAYOR
VICE MAYOR
COUNCILMEMBER
COUNCILMEMBER
COUNCILMEMBER
-- AYE NAY ABSENT
\\pbgsfile\Attorney\attorney_share\RESOLUTlONS\opposing sb 171 2 and hb 1161 .doc
3
City of Palm Beach Gardens
Council Agenda
April 1,2004
Council Chambers
10500 N. Military Trail
Palm Beach Gardens, FL 33410
Council Member
Mayor XdLN
Council Member &M eo
Vice Mayor Po
Council Member
CITY OF PALM BEACH GARDENS
CITY COUNCIL REGULAR MEETING
April 1,2004
7:OO P.M.
J I. PLEDGE OF ALLEGIANCE
-1. ROLLCALL
'111. ELECTION:
a. esolution 79, 2004 - Declaring the results of the City's Municipal
Runoff Election held March 23, 2004. A Resolution of the City Council of the
City of Palm Beach Gardens, Florida, declaring the results of the Municipal
Runoff Election held on March 23,2004; and providing an effective date.
' b. Administer Oath of Office.
REORGANIZATION:
4. Appointment of a Temporary Chairman to appoint Mayor.
pa9w 5%2. Appointment of Mayor. efic GW
5-0J3. Appointment of Vice Mayor. @sEo
4. Appointment of a Chairman Pro-Tempore. kk Pad S-0
5. Resolution 74, 2004 - Appointment of Mayor, Vice Mayor and
Mayor Pro-Tempore. A Resolution of the City Council of the City of Palm
Beach Gardens, Florida appointing the Mayor, Vice Mayor and Mayor
Pro-Tempore for the City; and providing an effective date.
p&SM 7-O
6. Appointment of Council Liaisons to Internal, External and Special Project
Advisory BoarddCommittees and Organizations.
4V. ADDITIONS, DELETIONS, MODIFICATIONS:
/V. ANNOUNCEMENTS / PRESENTATIONS:
/a. {Page 19) Annual Audit Report
b. (Page 1%) Quarterly Financial Report
/VI. ITEMS OF RESIDENT INTEREST:
4 VII. CITY MANAGER REPORT:
4 COMMENTS FROM THE PUBLIC: (For Items Not on the Agenda, please submit
request form to the City Clerk prior to this Item)
pd, VIII. CONSENT AGENDA:
Consideration of approving Minutes from the March 4, 2004 Regular S- ai. m a.
City Council Meeting. *\*
C.
d.
e.
f.
Resolution 21, 2004 - Appointment of Regular and Alternate P&Z
Commission Members. A Resolution of the City Council of the City of Palm
Beach Gardens, Florida, providing for the appointment of Mr. Michael Panczak as
regular member and Mr. Charles Bender as alternate member to the Planning and
Zoning Commission of the City of Palm Beach Gardens for a term expiring on
January 18,2005; providing for an effective date.
Resolution 77, 2004 - Continue Agreement with Enterprise Fleet
Services to lease unmarked vehicle for the Police Department. A Resolution of
the City Council of the City of Palm Beach Gardens, Florida approving the
renewal of the Master Lease Agreement between the City of Palm Beach Gardens
and Enterprise Fleet Services for the leasing of unmarked police vehicles; and
providing an effective date.
gPDage 2483 Resolution 82, 2004 - Contract to the Gordian Group for Building
Modifications to Riverside. A Resolution of the City Council of the City of Palm
Beach Gardens, Florida awarding a piggyback contract for building modifications
to the existing Riverside Community Center to the Gordian Group; and providing
an effective date.
gl$age 2723 Resolution 86, 2004 - Banyan Place Plat. A Resolution of the City
Council of the City of Palm Beach Gardens, Florida approving the Banyan Place
Plat; and providing an effective date.
@Paye 279)-Proclamation - Fair Housing Month
X. PUBLIC HEARINGS:
QUASI
NON-QUASI
XI. RESOLUTIONS:
-Resolution 99, 2004 - Opposing Senate Bill 1712 and House Bill
1161. A Resolution of the City Council of the City of Palm Beach Gardens,
Florida opposing Senate Bill 1712 and House Bill 1 161; and providing an
effective date.
tdda' r-0
XII. ORDINANCES: (For Consideration on First Reading)
XIII. ITEMS FOR COUNCIL ACTIONLIISCUSSION:
XIV. CITY ATTORNEY REPORT:
XV. ADJOURNMENT
In accordance with the Americans with Disabilities Act and Florida Statute 286.26, persons
with disabilities needing special accommodations to participate in this proceeding should
contact the City Clerk3 Department, no later than 5 days prior to the proceeding at telephone
number (561) 799-4120 for assistance; if hearing impaired, telephone the Florida Relay
Service Numbers (800) 955-8771 (TDD) or (800) 955-8770 (VOICE), for assistance. If a
person decides to appeal any decision made by the Council, with respect to any matter
considered at such meeting or hearing, they will need a record of the proceedings, and for
such purpose, they may need to ensure that a verbatim record of the proceedings is made,
which record includes the testimony and evidence upon which the appeal is to be based.
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
Subject:
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
Address:
Subject :
\
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:
City:
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 Pri
Name:
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.
COMMENTS FROM THE PUBLIC
Request to Address City Council
Please Print
City:
Subject:
~~~~~~~ ~ ~
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 tim‘e 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.
COMMENTS FROM THE PUBLIC
Request to Address City Council
Please Print
L fXd F- Name: A
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
Name:
City: a
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
N
Address:
City:
Subject :
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.
CITY COUNCIL MEETING 04/01/04
Recognition of Officer Gregory Allan for winning the
2003 “Distinguished Law Officer of the Year” for
Palm Beach County in the category of Crime
Prevention.
DELETIONS :
MODrnICATIONS: Constitutional Amendment Petition Form.
Councilmember Delgado will be speaking about a
petition which will ask the Secretary of State to place an
amendment to the Florida Constitution on the ballot in
the November general election. A copy of this petition
has been provided for each of you.
I will have Councilmember Delgado explain.
Police Officer Gregory Allen
Palm Beach Gardens Police Department
Officer Greg Allen has been a Police Officer with the Palm Beach Gardens Police
Department since 1998, and is currently assigned to the Crime Prevention Division. He is a
member of the Police Department’s Hostage Negotiation Unit, Honor Guard, and is a
Defensive Tactics Instructor.
Officer Allen also assists the Crime Prevention Unit in many events including the Law
Enforcement Torch Run, Take Your Child to Work Day, Gary Carter Day, PBGYAA
Baseball Opening Day, Green Market, Muscular Dystrophy Association Lock Up, Chamber
of Commerce Trade Show, National Night Out, and the September llth Remembrance
Ceremony. Officer Allen also participated in a live safety presentatiodpublic service
announcement, which appeared during local news broadcast.
Officer Allen’s biggest passion is for his work with the City’s youth, assisting in programs
such as the Police Athletic League, Police Explorers, and the Truancy Interdiction Program.
He spends many hours with the youth who participate in these programs - often on his own
time - taking them on trips and encouraging and supervising their participation in a variety of
organized events. He is the Advisor for the Department’s Police Explorer Post, and
supervises and coaches the various Police Athletic League sporting events including chess,
wrestling, softball, baseball, basketball, flag football, bowling and soccer.
On March 26, 2003, Officer Allen anticipated that his day would be spent doing what he
loves most - working with the vouth of our community. While working at a Children’s Golf
Clinic at the Palm Beach Gardens Municipal Golf Course, Officer Allen was alerted that an
individual, later identified as a seventy-two year old gentleman, was suffering an apparent
heart attach on the sixth hole of the course.
Officer Allen responded to the lifeless victim with an AED within minutes. Officer Allen
connected the unit and after delivering two shocks to the patient, Officer Allen begin CPR.
Officer Allen delivered two breaths into the unresponsive male and began chest
compressions. Officer Allen repeated these attempts to revive the victim, before shocking
with the AED a third time. It was then that the gentleman gasped for air, and was revived by
Officer Allen’s actions.
Officer Greg Allen was awarded the Police Department’s Life Saving Medal for his actions
during an emotional press conference where the victim and his family were able to personally
thank Officer Allen for saving a very important member of their family.
In March of 2004, Officer Greg Allen was awarded the Officer of the Year 2003 by the Palm
Beach Gardens Police Department and on March 19,2004, at a ceremony held in West Palm
Beach, Florida, Officer Allen received the 2003 Distinguished Law Officer of the Year for
Palm Beach County in the category of Crime Prevention presented by the Palm Beach Post
Newspaper.
Officer Allan, you are a role model for both children and adults and I along with everyone
hear tonight want to thank you for your devotion and dedication as a law enforcement officer
and we applaud you for the outstanding work and achievements you have made.
R
CITY OF PALM BEACH GARDENS
MEMORANDUM
DATE: April 1,2004
A
TO: Mayor and City Council
FROM: Ron Ferris, City Manager (-
THROUGH: Patricia Snider, City Clerk @ '
SUBJECT: Directives
Attached for your review are the responses to Counkil directives fiom the March 18,
2004 City Council meeting.
If you have questions on any of the directives, please bring them up for discussion under
Section VI, City Manager Report at the April 1,2004 meeting.
DIRECTIVES
March 18,2004
CITY COUNCIL MEETING
1. Meet with representatives ftom Timber Trace Elementary School to help them
secure funding for a new playground, and report back to Council on same.
Stafi Community Services/Recreation
Due Date: April 1,2004
Status: COMPLETED
Result: Memo dated 3/23/04 from Jack Doughney, Community Services
Administrator
2. Notify the City Lobbyist to monitor HB 1477 affecting the allocation of
transportation funds and the transportation planning process as carried out by the
MPO, and ensure the City does not lose funding for local roads.
Staff: AdministratiodCity Lobbyist
Due Date: April 1,2004
Status: COMPLETED
Result: Letter to Rexource Group dated March 23,2004
3. Provide a report on the Honda Classic and City grants allocated for same.
Staff: Community Services
Due Date: April 15,2004
Status: In Progress
Result :
CITY OF PALM BEACH GARDENS
MEMORANDUM
TO: Mayor and Council Members DATE: March 23,2004
n
FROM:
THRU:
Jack Doughney, Community Services Administrat
Ronald M. Ferris, City M
SUBJECT: Funding, for Timber Trace Elemgntary School
At the March 18, 2004 Council Meeting, staff was directed to meet with representatives
fiom Timber Trace Elementary School to assist them in securing funds for a new
playground and then report back to Council.
Staff met with the Principal and committee members fiom Timber Trace to advise them
that the City traditionally has not provided funds for these types of projects with tax
dollars, nor would it issue a recommendation for direct financial assistance; however,
staff is more than willing to offer in- kind support during their fundraising efforts.
Some hdraising ideas that were generated in the meeting included: allowing them use
of the City of Palm Beach Gardens tennis and golf facilities along with professional staff
persons to lend guidance on what it entails to host a tournament. During these events, the
school would be responsible for paying cost (for facility access and staff assistance), but
would then significantly benefit from the proceeds.
Additionally, Councilman Russo offered to present their issue to the Honda Classic
Foundation to solicit funds. This could be beneficial because the Foundation supports
children’s charities and causes. Staff will offer assistance in the preparation of their
I funding request to the Foundation, as they have no prior experience in this domain.
Currently, staff is awaiting a response from Timber Trace on the offer to assist with the
event planning, and dates are being checked for availability in the above facilities to
ensure they will be accommodated.
JD/mbb
Page 1 of 1
CITY OF PALM BEACH GARDENS
10.500 N. MILITARY TRAIL PALM BEACH GARDENS, FLORIDA 33410-4698
Mr. Tom DeRita, Jr.
Re:source Group, N.A.
777 South Flagler Drive, Suite 300 East
West Palm Beach, FL 33401
March 23,2004
At the Council Meeting on fach 18, 2004, the Council directed staff to request that s the
City’s lobbyist you monitor HB 1477, which would affect the allocation of traniportation fhds
and the transportation planning process as carried out by the MpOs. It is our understanding that
the initial bill was recently amended importantly to reinstate the return of revenues to the district
of collection. However, the need for more local option revenue sources for transportation
projects should also be addressed in the bill in order to ensure that the City does not lose hding
for hture urban arterials.
In addition to HB 1477, we would like you to monitor the following bills, some of which were
referenced in your February 19,2004 State Legislative Update:
> HB 25 1, CS/SB 654 - Firefighter and Police Pensions
P SB 1932 and HB 1097 - Cancer disability presumption for firefighters > HB 191, HB 207, SB 1598 and SB 2256 - Disability benefits for firefighters, police
officers and EMTs
P Annexation reform > SB 2514 - Freezing trust fknd appropriations
P SB 1174 - Development of Regional Impact - restrhs a local government’s ability to
impose conditions in a DRI development order and restricts the applicability of local
comprehensive plans to DRI projects > HB 1237 - Communications Service Tax > SB 2298 and SJR 2300 - Property Taxes - Respectively, would remove new construction
and other improvements from the calculation of the rolled back rate and propose a
constitutional amendment to make the Save Our Homes assessment cap portable for
individuals selling their homestead property and purchasing another within a one-year
time kame. > HB 1495 and SB 2774 - Wireless tower and antenna siting - substantially changes the
process for local governments to permit wireless tower and antenna siting
We would appreciate your monitoring these bills and providing updates on these as well as any
others that may be of particular importance to the City throughout the Session.
Thank you for your attention to this matter.
Sincere1
Rondd M. Ferris
City Manager
RMS/SlS
cc: Mayor and Council
Patty Snider, City Clerk
Randy Whitfield, Director, Palm Beach County MPO
.I -
. .* ,. 'I
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CITY OF PALM BEACH GARDENS
MEMORANDUM
1 TO: Ronald M. Ferris, City Manager DATE: March 26,2004
FROM: ---I Kelvin L. Wise, Code Enforcement Supervis
I SUBJECT: Rooming House Complaint I
Last year, Code Enforcement staff investigated complaints of the existence of two single
family homes being used as alleged rooming houses or boarding houses on 4295
Crestdale Street and 4336 Applecrest Street. I have attached copies of the definitions of
family, rooming houses and boarding houses for your review.
During the course of our investigation, staff confirmed that there were two married
couples and one single female residing at 4295 Crestdale Street and four adults and two
minors at 4336 Applecrest Street. It is staffs position that neither residence violates the
code relating to rooming houses nor boarding houses because no meals are provided by
the owner, nor are fbrnished rooms available for rent.
This situation reflects the challenge the City faces in maintaining the single family
character of our neighborhoods. The existing code can be improved upon by adding the
annual inspection of and registration of single family properties.
C: Charles K. Wu, Growth Management Administrator
Attachment: 1
Taken from City of Palm Beach Gardens Land Development Regulations, section 78-751,
Definitions:
Rooming house means a single-family house, wherein furnished rooms without cooking facilities
are rented for a valuable consideration to one or more individuals unrelated by blood or marriage
to the owner or operator of the house.
Boardinghouse means a single-family house, wherein furnished rooms without cooking facilities
are rented for a valuable consideration to one or more individuals unrelated by blood or marriage
to the owner or operator of the house, and where tenants are also served with meals prepared in
one kitchen by the owner or operator of the house.
Family means one person or a group of two or more persons living together and interrelated by
blood, marriage, foster care, or legal adoption, occupying the whole or part of a dwelling as a
separate housekeeping unit., including non-paying guests and domestic servants. The term shall
also include a group of not more than four persons not related by blood or marriage, living
together as a single housekeeping unit in a dwelling.
1
April 1, 2004
OATH OF OFFICE
I, David Levy do solemnly swear (or affirm) that I
will support and protect and defend the
Constitution and government of the United States
and of the State of Florida against all enemies,
domestic or foreign, and that I will bear true faith,
loyalty and allegiance to the same; and that I am
entitled to hold office under the Constitution and
Laws of the State of Florida, and that I will
faithfully perform all the duties of the office of
Council Member of the City of Palm Beach
Gardens, Florida, upon which I am about to enter,
so help me God.
COUNCIL MEMBER
ATTEST:
___
PATRICIA SNIDER, CITY CLERK
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A
A
CITY OF PALM BEACH GARDENS
PALM BEACH COUNTY, FLORIDA
PROCLAMATION
WHEREAS, although Equal Housing Opportunity is a right guaranteed to all
Americans under Title VIII of the 1968 Civil Rights Law, the struggle against
discrimination in housing continues; and
WHEREAS, each year since the enactment of the National Fair Housing Act, the
federal government designates April as the anniversary month of that law; as Fair
Housing Month; and
WHEREAS, on this 3(jlh Anniversary, Palm Beach County is please to join in that
designation since it provides an opportunity for all Americans to rededicate themselves
to the principles of freedom of housing choice and to reacquaint themselves with the
rights and responsibilities that are theirs under the law; and
WHEREAS, since fair housing is consistent with the principle of equality and
justice for all -principles under which our nation was founded -we all need to share in
the fight to ensure fair housing is a reality for all residents,· and
WHEREAS, the Fair Housing Center of the Greater Palm Beaches is working in
partnership with Palm Beach County to educate all county residents on their fair
housing rights and responsibilities.
NOW, THEREFORE, I, Eric Jablin, 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, 2004, in Palm Beach Gardens, is hereby proclaimed:
Attest:
r£2Vd
Patricia Snider, City Clerk
Fair Housing Month
IN WITNESS WHEREOF, I hove hereunto ut
my hand and ctu~~Jed the Seal of the City of
Palm Beach Garden~~, FloritlG, to be affixed on
this 1111 day of AprU in the Year of our Lord,
Two ThoU8tlnd and Four.
\