TENTATIVE - SUBJECT TO REVISION

TOWN OF PALM BEACH

Town Manager’s Office

SPECIAL TOWN COUNCIL MEETING

AGENDA

TOWN COUNCIL CHAMBERS THURSDAY, JULY 14, 2022

9:30 AM

1. CALL TO ORDER AND ROLL CALL

   
   

   Danielle H. Moore, Mayor Margaret A. Zeidman, President Bobbie Lindsay, President Pro Tem Julie Araskog

   Ted Cooney Lew Crampton

   
   

2. PLEDGE OF ALLEGIANCE

   
   

3. APPROVAL OF AGENDA

   
   

4. COMMUNICATIONS FROM CITIZENS – 3 MINUTE LIMIT

   
   

5. TOWN MANAGER’S OVERVIEW OF THE PROPOSED FY23 BUDGET

   Kirk Blouin, Town Manager

   
   

   1. FY 2023 Proposed Budget

      
      

   2. General Fund

      1. Review of General Fund Revenues for FY2023.

         Jane Le Clainche, Director of Finance

         
         

      2. General Fund Expenditures – Department Review

         1. Legislative

         2. General Government

         3. Town Manager

         4. Advice and Litigation

         5. Town Clerk

         6. Information Technology

         7. Human Resources

         8. Finance

         9. Planning and Zoning

         10. Recreation and Tennis

         11. Fire-Rescue

         12. Police

         13. Public Works

         14. Transfer and Other

             
             

   3. Special Revenue Fund

      1. Town-wide Underground Utility Fund

         H. Paul Brazil, Director of Public Works

         
         

   4. Debt Service Funds

      Jane Le Clainche, Director of Finance

      
      

   5. Capital Improvement Funds

      1. Pay As You Go Capital Improvement Program

      2. Accelerated Capital Improvement Program

      3. Coastal Protection Program

         a. Review of 10-year plan

      4. Worth Avenue Maintenance Program

         H. Paul Brazil, Director of Public Works

         
         

   6. Enterprise Fund Budgets

      1. Marina Enterprise Fund

      2. Par 3 Golf Course Enterprise Fund

      3. Building Enterprise Fund

         Carolyn Stone, Assistant Town Manager/Wayne Bergman, Planning Zoning and Building Director

         
         

   7. Internal Service Funds

      1. Health Insurance

      2. Risk Management

      3. Equipment Replacement Fund

         Jane Le Clainche, Director of Finance

         
         

   8. Trust and Agency Funds

      1. Pension Funds

      2. OPEB Trust

         Jane Le Clainche, Director of Finance

         
         

6. RESOLUTION NO. 091-2022 A Resolution of the Town Council of the Town of Palm Beach, Palm Beach County Florida, Approving a Proposed Operating Millage Rate of 2.8966 for the Tentative Fiscal Year 2023 Budget; Approving the Computed Rolled Back Millage Rate of 2.4843 to be Provided to the Property Appraiser in Accordance with F.S. 200.065; Establishing the Date, Time and Place of the First and

   the Final Budget Hearings to Consider the Proposed Millage Rates and Tentative Fiscal Year 2023 Budget and Directing the Town Manager to Transmit this Information to the Property Appraiser of Palm Beach County in Accordance with the Requirements of F.S. 200.065.

   Jane Le Clainche, Director of Finance

   
   

7. RESOLUTION NO. 092-2022 A Resolution of the Town Council of the Town of Palm Beach, Palm Beach County, Florida, Amending Recreation Department Fees for Fiscal Year 2023.

   Mark Bresnahan, Director of Recreation

   
   

8. RESOLUTION NO. 093-2022 A Resolution of the Town Council of the Town of Palm Beach, Palm Beach County, Florida, Amending Golf Fees for Fiscal Year 2023.

   Mark Bresnahan, Director of Recreation

   
   

9. RESOLUTION NO. 094-2022 A Resolution of the Town Council of the Town of Palm Beach, Palm Beach County, Florida, Establishing Marina Annual and Transient Dockage Rates for Fiscal Year 2023.

   Carolyn Stone, Assistant Town Manager

   
   

10. RESOLUTION NO. 095-2022 A Resolution of the Town Council of the Town of Palm Beach, Palm Beach County Florida, Adopting Revised Fees Related to Fire Prevention and Special Assignment Overtime for Police Officer and Fire-Fighter Deployments beginning for Fiscal Year 2023.

    Jane Le Clainche, Director of Finance

    
    

11. ANY OTHER MATTERS

    
    

12. ADJOURNMENT

PLEASE TAKE NOTE:

The progress of this meeting may be monitored by visiting the Town’s website (www.townofpalmbeach.com) and clicking on “Meeting Audio” in the left column. If you have questions relative to this feature, please contact the Office of Information Systems (561) 227-6315.

Disabled persons who need an accommodation in order to participate in the Town Council Meeting are requested to contact the Town Manager’s Office at 838-5410 or through the Florida Relay Service by dialing 1-800-955-8770 for voice callers or 1-800-955-8771 for TDD callers, at least two (2) working days before this meeting.

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TOWN OF PALM BEACH EXECUTIVE SUMMARY‌

Proposed Budget for Fiscal Year 2022‐2023

Executive Summary

Town of Palm Beach

Town of Palm Beach, Florida

July 14, 2022

Honorable Mayor, Town Council and Residents of the Town of Palm Beach;

Each year the Directors and I start the budget process by conducting a thorough review of Town operations and available resources, while looking for improved ways to meet the needs and expectations of the community.

The proposed FY2023 budget is the result of the fifth year of hard work to find efficiencies and apply lean government principles on a Town‐wide basis. Once the new budget is adopted, members of staff continue to closely examine each expenditure before it is made, to ensure the following questions are answered: Is the resource still needed? Can the expense be deferred? Can the operational needs be met in a more efficient and/or effective manner (reorganization, technology, etc.)?; and, is the Town procuring and purchasing its budget allotments in the most cost effective manner?

The Town Team found efficiencies where possible and produced a $2.3 million surplus in FY21. We expect to have another surplus for FY22. We are proposing a budget which contains additional staffing to meet operational and service needs of the community as outlined by the Town Council and members of Town staff. Inflation continues to pose challenges to controlling costs, particularly material and labor costs in the South Florida market. The increase in the current values of real estate has allowed us to propose a budget that contains a tax cut for homestead and some non‐homesteaded properties. More detail on proposed expenditures and revenues are contained later in the summary.

This year staff has been busy implementing new initiatives and working on many significant projects. These include:

• The IT Department is busy upgrading the Town to Office 365; implementing cybersecurity measures; maintaining and upgrading the IT infrastructure; and supporting the Town staff.

• The Human Resources Department is currently undergoing a major transformation and rebranding process. Over the past three months, it has begun the shift from a highly efficient and technically competent administrative hub to a formally integrated People and Culture business partner that projects the highest quality of standards and cost‐ efficiencies to the internal and external marketplace. As People and Culture seeks to establish a pandemic resilient and aspirational workplace, it will feature an employee

  

  Executive Summary

  Town of Palm Beach

  

  
  

  life cycle model that attracts, onboards, develops, supports, rewards, advances and retains its employees throughout their journey with the Town. By optimizing a people‐ centric and highly engaged culture, its goal is to establish the Town of Palm Beach as the #1 Municipal Employer.

• Finance has developed, produced and released a new Annual Report detailing the fiscal year end 2021 financial information, accomplishments and future initiatives.

• The Purchasing Division has begun to write all contracts and/or agreements and filtering them through legal review. They now review KPI’s of vendor performance as a tool to renew contracts or defining a plan for improvement. They also serve as a repository for all contracts and agreements within a contract management system. The Division will now be titled Procurement and Contract Management Division.

• Consultants have been selected and are beginning the process of code reform.

• A permitting software system has been selected for the Planning Zoning and Building Department and the implementation will begin soon.

• Staff has been working with the Strategic Planning Committee to develop a new strategic plan. This plan will be released during the spring of 2023.

• The Town‐wide undergrounding project is now in Phase 4 and Phase 5 with Phase 6 starting shortly.

• A facilities assessment has been performed and the Capital Projects budget has been updated to reflect the findings of this assessment.

• The Town is in the implementation phase of ongoing resiliency efforts.

• The Town is actively exploring water feasibility options for future water use.

• The number of construction site monitors have been increased to resolve the issues experienced at these sites.

• The number of police officers have been increased to promote high visibility in the community to increase interaction with business, schools, and religious institutions in Town.

• The North Fire‐Rescue staff will be relocated to temporary trailers for the station reconstruction efforts.

• The Mandel Recreation Center and the Seaview and Phipps Tennis centers are having record years.

• Marina revenues will exceed expectations in the initial year of operations.

• Golf revenues continue to set records.

General Fund

FY23 Budget Presentation

There are two sets of documents that have been provided to the Town Council and the public. One document contains the program‐by‐program detail of the General fund and other fund

Executive Summary

Town of Palm Beach

budgets. The other document, which can be found online, contains the budget “flex sheets” which show the budget detail by line item.

Each Department prepared memorandums that are included in each department section of this document that highlights the major changes for each program.

FY23 General Fund Revenues Property Taxes

FY22 Final Property Taxes

The General Fund is the only fund to directly use property taxes as a revenue source. Property taxes (ad valorem taxes) represent the largest revenue source. The Town’s portion of the total millage rate in FY22 was 17.85%. This means for every $100 paid in taxes only $17.85 stays in the Town.

Below are the taxing districts and the adopted millage rates for FY22 with the total amount of taxes paid to each of the districts by Palm Beach Property owners. The biggest beneficiaries of Town of Palm Beach property owners’ taxes are Palm Beach County and Palm Beach County School District collecting 72.05% of all taxes paid in the Town followed by the Town of Palm Beach at 17.85% with the other taxing districts making up the balance of 10.1%.

FY22 Adopted Taxes Per $1 % of Total

Total Taxes Paid by Palm Beach Property

Taxing Authority Millage Rates Million Value Tax Bill Owners

The total taxes paid per million of taxable value in the Town in FY22 was $16,225 a decrease of

$269 from FY21. Of that amount, $2,897 stayed in the Town to pay for services and the remaining

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$13,328 went to other taxing districts. A breakdown by taxing district for a $1 million homesteaded property using the FY22 tax rates is shown below.

Executive Summary

Town of Palm Beach

FY23 Millage Rate

The millage rate table below shows the FY23 proposed rate, the $0 increase for homestead properties rate, both versus the FY22 millage. The proposed FY23 millage rate of 2.5903 represents a 10.57% reduction from FY22 and a $214 reduction in taxes per million for homesteaded properties and a $48 reduction for non‐homestead properties based on the 10% cap, as defined by State law, for these properties. We have also included the millage rate representing a $0 change for homestead properties. With this higher millage the Town would generate an additional $8,548,439 in property tax revenue some or all of which could be used to fund resiliency efforts, capital projects, accelerate the reduction in the return assumption from 6.6% in FY22 to 6.0% in FY23 for the retirement fund (an additional cost of $1,923,769), and still provide a tax decrease. If there are projects or additions to the budget that the Town Council would like to consider, we can make the millage rate calculations at the Town Council meeting.

The State of Florida requires the Town to calculate a rolled‐back millage rate. The rolled‐back rate is defined as the millage rate which provides the same property tax revenue for each taxing authority as was levied during the previous year (exclusive of new construction, additions, rehabilitative improvements increasing assessed value by at least 100%, annexations, deletions). The rolled‐back millage rate currently is 2.4843. This millage would represent a 14.23% decrease from the FY22 millage and would provide the homestead property owner a $317 per million reduction in taxes. The rolled‐back rate is required to be announced at the public hearings in September.

Executive Summary

Town of Palm Beach

Revenues

The FY22 revenue budget estimates were conservative. For FY22 to date, many of the revenue sources are exceeding budget expectations. The FY23 proposed revenues represent a conservative increase over FY22. The revenue budget by type for the General Fund for FY23 compared to FY22 is shown on the table below:

Significant highlights for General Fund FY23 revenues include:

• The Property Appraiser's Preliminary Certification issued June 28, 2022, showed existing property taxable values in the Town have risen 18.07% over the prior year. The total taxable value is $25,569,115,619.

• The amount included for property tax represents the taxes generated from a millage rate of 2.5903 that represents a $214 decrease per million for homestead property owners.

• The Non Ad Valorem tax revenue has decreased based on current trends.

• The increase in Licenses and Permits is due to the high volume of current activity expected to continue into FY23.

• The Intergovernmental revenue increase is due to improvements in State sales tax receipts.

• Charges for services increased mostly due to proposed increases for special assignment overtime, parking meter fees and usage. Fire Prevention fee modifications are also being proposed. Staff is proposing fee increases for both special assignment overtime and parking meters. In addition, Recreation fees also increased due to the expectations that usage will continue at historically high levels during the FY23 season. Resolutions to approve the Recreation fee increases, Special Assignment Overtime fee increases and modifications in the Fire Prevention fees are included later in the document. These increases are being proposed due to additional contractual, labor and maintenance costs. The parking meter fee increases will be reviewed by the Business and Administrative

  

  Executive Summary

  Town of Palm Beach

  

  
  

  Committee at their meeting on Friday July 15th and a Resolution will be presented at the August Town Council meeting with their recommendation.

• Fines and forfeiture revenue decreased based on current trends.

• Investment earnings have decreased based on the current interest rate environment.

• The transfers from the Enterprise Funds represent a transfer of $25,000 from the Par 3 Golf Course enterprise fund, a transfer of $620,465 from the Marina Fund which represents General Fund allocated costs of services such as Finance, Human Resources, Town Manager and a small portion of Public Works. The transfer from the Building Enterprise Fund of $5,519,456 represents allocated costs of General Fund services provided for the building permit process. This amount was originally estimated conservatively when the fund was established. The actual costs have been much higher than originally anticipated. A true‐up of the transfer for FY22 will be done at the end of the fiscal year and the funds will be transferred to the General Fund.

• Transfers from fund balance represent transfers for Contingency and the compensated absence payouts for the year. In addition, the estimates for the reconstruction of the North Fire‐Rescue station have been modified, and a transfer of $2 million is proposed for additional funding for this project.

  
  

  General Fund Expenditures

  General Fund expenditures have increased by 6.25% from FY22. The details by expenditure category are shown in the table below.

  
  

  Expenditure Category	FY2022	FY2023	FY22 vs. FY23 Difference	% Change
  Salary and Wages	$27,950,544	$31,365,775	$ 3,415,231	12.22%
  Pension Benefits	11,646,771	11,459,552	$ (187,219)	‐1.61%
  Other Employee Benefits	6,624,587	7,564,885	$ 940,298	14.19%
  Contractual	11,187,512	13,205,563	$ 2,018,051	18.04%
  Commodities	1,693,282	1,932,622	$ 239,340	14.13%
  Depreciation/Capital Outlay	2,279,381	2,509,665	$ 230,284	10.10%
  Subtotal Operating Expenditures	61,382,077	68,038,062	$ 6,655,985	10.84%
  Library	363,230	374,127	$ 10,898	3.00%
  Transfer to the Risk Insurance Fund	2,173,487	2,274,106	$ 100,619	4.63%
  Transfer to Capital Improvement Program	8,428,200	6,871,020	$ (1,557,180)	‐18.48%
  Transfer to Underground Utility Fund	176,550	191,116	$ 14,566	8.25%
  Transfer to the Debt Service Fund	5,676,719	5,680,666	$ 3,947	0.07%
  Transfer to Coastal Management Fund	4,920,310	5,264,732	$ 344,422	7.00%
  Extraordinary Transfer to Retirement Fund	5,420,000	5,420,000	$ ‐	0.00%
  Contingency	600,000	600,000	$ ‐	0.00%
  Subtotal Transfers and Contingency	27,758,496	26,675,767	$ (1,082,729)	‐3.90%
  Total General Fund	$ 89,140,573	$ 94,713,829	$ 5,573,257	6.25%
  FTE Totals	350.43	362.59	12.16	3.47%

  

  Executive Summary

  Town of Palm Beach

  

  
  

  Highlights for General Fund expenditures are as follows:

  Total operating expenditures increased $6,655,985 or 10.84% from FY22. Total transfers and other expenses decreased $1,082,729 or 3.9%. Details of the changes are as follows:

  
  

  Operating Expenditures:

• Tentatively, $3,415,231 has been earmarked to pay for increased salary and wages, and the increase in FTEs allocated to the General Fund of 9.6 (see full description later in the document). The increase also includes merit and step increases and a cost‐of‐living increase (COLA). Previously, the Town Council approved during the Compensation study, lowering merit increases to 1.5% ‐ 6%, from 3% ‐ 7.5% in FY22 and providing for an annual COLA. Last year we adopted a policy using the Social Security COLA calculation as the method to determine our annual COLA rather than focusing on a one‐month snapshot, which could result in abnormal spikes. We use the average of the CPI index for the Miami‐ Ft. Lauderdale‐West Palm Beach area for the last three reporting periods. (This CPI index is reported every other month).

  • Using this methodology alone, would result in an 8.9% COLA resulting in a budget cost of $2,294,643. In addition to CPI index the Town Council should consider current and future budgetary needs and concerns, long term impacts particularly to pension and local market comparables, which will be provided for review and consideration, before adopting a salary and wage policy for FY23.

  • We reached out to the actuary to provide us an estimate of the pension impact of adding the full 8.9% to the salaries of employees that are not at the top of their ranges. His preliminary estimate showed an increase to the Town Contribution for FY 2025 of approximately $350,000 and an increase to the UAAL of between

    $1.8 million to $2.0 million in the 9/30/23 actuarial valuation.

  • The Town Council could consider two other options to reduce or eliminate the pension impact. These options include, paying out the total amount in a non‐ pensionable lump sum, or; adding a COLA of 2% to salaries and the balance in a non‐pensionable lump sum. (The 2% COLA would keep the salaries within the pension assumptions).

• We are also including market adjustments for Police and Fire‐Rescue personnel to ensure they remain at the 75th percentile and a 3% market adjustment for General Employee ranges to maintain internal equity and market competitiveness as well as effective compensation administration practices. Additional information regarding compensation changes can be found later in this message under “Compensation Update”.

• The total annual required contribution for the defined benefit plan (DB) and defined contribution (DC) pension benefits decreased in the general fund by a total of $187,219 due to investment gains in FY21. The General Fund portion of the defined benefit costs decreased by $302,389 offset by the defined contribution cost increase of $112,418.

• Other employee benefit costs increased by $940,298 or 14.19%. Health insurance costs increased for the first time since 2013. Total Town funding for health insurance increased

  

  Executive Summary

  Town of Palm Beach

  

  
  

  by $737,914 with $619,016 of the increase allocated to the General Fund. Health Insurance costs are calculated and then allocated throughout the budget on a per Full‐ Time Equivalent (FTE) basis. The health costs per FTE for FY23 are $12,393.

• FICA tax increased by $257,655 due to the increase in the salary budget. The Longevity/Bonus program increased by $42,937. Last year the Federal government adopted Juneteenth (June 19th) as a federal holiday. After a thorough canvassing of some 50 municipalities, it was determined that approximately half of the local municipalities, including Palm Beach County have established Juneteenth has an official holiday. The holiday has been added to the FY23 budget pending approval and we will begin to observe the holiday on June 19, 2023.

• Included in Other Employee Benefits is the Transfer to the OPEB trust. The transfer to the OPEB trust fund decreased by $2,998. In the most recent actuarial report, the Town’s funding level was 147.8% funded using a 5% return assumption.

• Over half of the increase in contractual costs ($2,018,051) is due to increases in sewage treatment and disposal costs of $1,027,162 as defined by the East Central Regional Water Reclamation Facility (ECR), the remaining increase includes the addition of cloud computing services of $150,000, IT support costs of $65,000, software maintenance

  $214,487, merchant service charges for parking meters increased $38,800. Upgraded traffic software and licensing $67,600, contracted garbage collection $112,700, consultant for landfill $40,000, landscape contracting increase of $124,153, increases in facilities maintenance $135,900 and traffic studies $42,000.

• The increase in commodities of $239,340 is related to additional software $41,900, higher fuel costs $125,010, uniforms $8,450, cleaning supplies $27,700 and other supply budgets throughout the budget $18,950.

• Depreciation/Capital outlay costs increased $230,284. Most of the increase ($175,000) is due to IT equipment that includes: A virtual environment technology refresh to replace aging technology, consolidation of old servers, technology improvements to the Council Chambers and EOC and Public Works Conference room and funding of $92,137 for the shortage in the Equipment Replacement Fund for an ambulance and fire engine replacement. These increases are offset by a decrease in depreciation funding.

• The funding for the Four Arts Library will increase by $10,898. This funding is now tied to CPI with a cap of 3%.

  
  

  Transfers and Other:

• The transfer to the Risk Fund increased by $100,619 due to anticipated increases in the insurance market.

• The annual transfer to the Capital Improvement Fund increased by $442,820 or 10% over FY22 to improve funding levels for facility projects that have been added as the result of a facilities study that was completed this year. Costs for the North Fire Rescue Station are

  

  Executive Summary

  Town of Palm Beach

  

  
  

  expected to be higher than had been budgeted in FY22, so we have included an additional

  $2,000,000 to the budget. This additional transfer will be from General Fund reserves.

• The transfer to the Underground Utility Fund represents funding to pay for the Project Manager’s salary and benefits.

• The transfer to the debt service fund increased by $3,947.

• Coastal funding has been increased by 7% or $344,422. The estimates for the Mid‐Town seawall replacement have been updated and additional annual funding is included in the budget and future annual contributions will also be increased. Please see the Coastal Budget section for more information about the budget and forecasted expenditures and revenues.

• The extraordinary transfer to the retirement fund to accelerate improvements to the UAAL remained at $5,420,000.

• Contingency is funded at the same amount as last year. Absent extraordinary unforeseen circumstances, this amount should be enough to cover unexpected expenditures.

Funding By Department

Departmental Expenditures

The three largest departments, Police, Fire‐Rescue and Public Works, account for over 58.1% of the Town budget. The transfers mentioned above account for another 26.6% for a total of 84.7% of the total Town budget. All other general government and administrative departments make up the balance of 15.3%. The charts below and on the following page provide a graphic example of expenditures by each department and transfer.

Executive Summary

Town of Palm Beach

How each $1,000 of Town Property Tax Revenue is spent

Fund Balance

The General Fund Unassigned Fund Balance as of September 30, 2021, was $28,001,332. This amount was $10,408,316 above the policy‐required minimum. The FY23 budget includes a transfer of $600,000 from fund balance to fund the contingency. We are proposing a $2,000,000 transfer from reserves to fund the additional estimated costs for the North Fire‐Rescue Station. After these transfers, the remaining unassigned fund balance will be $25,401,332. Estimated compensated absence payouts totaling $829,500 will be paid from the reserve for compensated absences. Total excess reserves in all Town funds as of September 30, 2021, were $25,123,830.

For FY22, revenues are exceeding the budget estimates and are at 86.1% through May, and expenditures are close to budget estimates at 66.8% to date. We expect another surplus this fiscal year.

Compensation Update

People & Culture staff conducted an annual market assessment to ensure the Town’s pay ranges remain competitive within the Palm Beach County market and at the 75th percentile for public safety. Twenty (20) percent of all general positions and all sworn and certified positions were studied. The analysis of public safety market pay ranges resulted in increases to the minimum and maximum for all positions on the Fire Rescue step plan in order to bring the minimum and maximum to the 75th percentile inclusive of a Cost of Living Adjustment (COLA). The Police step plan will be increased for the Police Officer and the Police Sergeant position to bring the minimum and maximum to the 75th percentile inclusive of a Cost of Living Adjustment (COLA). The Police positions not of the Police step plan (Police Management) were also analyzed and resulted in

Executive Summary

Town of Palm Beach

increases to the minimum and maximum for all positions to bring the minimum and maximum to the 75th percentile.

The 20% of General employees that were studied this year remain competitive and within policy with thirteen exceptions. Thirteen positions were found to be below the 65th percentile of the market and have been re‐graded so that the maximum is between the 65th and 75th percentile. In order to remain competitive for the rest of the General positions, we have increased the salary ranges by 3% for all other General positions (unless they are at or above the 75th percentile).

Moving forward, due to the unstable market, People & Culture has determined a more proactive approach is required in order to ensure that all Town salaries remain market competitive in the coming years. Rather than undertaking a costly five‐year comprehensive Town salary survey, we propose to raise the annual review of all general positions from 20% to 33% to ensure that all positions are consistently reviewed within a three‐year period. It also proposes a more appropriate and market‐typical salary administration approach to ensure that salary scales are adjusted upwards on an annual basis from 25% to 50% of the CPI, thereby preventing the current practice of pay crowding at the top of each scale and avoiding the need for larger adjustments during those years when increased fiscal restraint is required.

Personnel Complement

Total FTE includes full time employees and part time no benefits employees (PTNB). The total personnel complement (for all funds Town‐wide) for FY23 is 362.59 full‐time equivalent personnel (FTE), which is a net increase of 12.16 FTE from the adopted FY22 budget. The increase of 12.16 FTEs in FY23 is made up of the following changes in full time and part time positions:

Executive Summary

Town of Palm Beach

Other Funds

Below are highlights from the budgets for other Town funds. Additional information can be found at the tabs in the back of the Budget Document behind the General Fund information. The Town’s other funds include Special Revenue, Debt Service, Capital Improvement Funds, Enterprise Funds (Marina, Par 3 Golf Course and Building Enterprise Fund), Internal Service Funds (Health, Risk, Equipment Replacement), and Trust Funds (Pension and OPEB Trust).

Special Revenue Fund (122) Town wide Underground Utility Project

The Town wide Underground Utility Project fund accounts for the project costs and associated assessments and borrowings for the project. During FY23, we expect to finish construction of Phase 4 North and Phase 3 South. During FY23 work will continue on Phase 5 North and South 6 North and South and begin Phases 7 North and South. The entire project is expected to be completed in 2026.

In addition to the FY23 budget, a cash flow projection through 2026 using the updated opinion of costs is included in the Town wide Underground Utility section. The forecast has been updated to include the annual transfer of $2.6 million of Marina surplus funds to offset the prior project deficits. This transfer was approved last year and is included in the FY23 budget.

Debt Service Funds (205, 206)

The Debt Service Funds provide for the payment of principal and interest on the Town’s outstanding bonds.

The 2013, 2016A and 2019 Series Revenue Bond debt service is funded from non‐ad valorem revenues. A portion of the debt service payment is funded through the Par 3 Enterprise Fund for the Town’s portion of the golf course and clubhouse renovation ($187,426), and a portion is funded through the Coastal Management Fund ($509,135). The non‐ad valorem revenue transfer from the General Fund for FY23 is $5,680,666.

The 2016B Series Revenue Bonds debt service appropriation of $723,513 is funded through non ad valorem assessments on the property owners within the Worth Avenue Assessment District.

The Town has issued General Obligation bonds for the Underground Utility Project. These bonds shall be payable first from the Underground Utility Project special assessments and, to the extent the assessments are insufficient to pay debt service or not assessed, ad valorem taxes will be levied and collected on all taxable property in the Town to pay principal and interest on the bonds as they become due and payable. Total debt service for FY23 on these bonds will be $3,848,755 and is included in the Town wide Underground Utility project fund.

Executive Summary

Town of Palm Beach

In 2020, the Town issued non ad valorem debt totaling $31,000,000 through a bank loan for the Marina construction project at an interest rate of 2.25%. The debt service for FY23 will be

$1,992,950 and paid through the Marina fund. This loan is structured to include a 1% prepayment premium during the first four years and no prepayment premium thereafter.

The Town’s outstanding Revenue Bond debt as of September 30, 2022, is shown on the table below:

As of September 30, 2022, the Town’s net bonded debt will amount to 15.1% of the legal limit of

$1,278,455,781 (5% of preliminary FY23 taxable value of $25,569,115,619).

Capital Improvement Funds (307, 309, 311)

For FY23, the following items totaling $9,308,345 are included in the Capital Improvement Fund (307):

• Pavement Management ‐ $1,000,000

• Drainage Improvements ‐ $1,325,000

• Sanitary Sewage System Improvements ‐ $2,475,000

• Town Facility Improvements ‐ $3,408,345

• Water main improvements (WPB) ‐ $1,000,000 (Funded by West Palm Beach)

• General Engineering Services ‐ $100,000

The transfer from the General Fund to the Capital Improvement Fund is $4,871,020 an increase

Executive Summary

Town of Palm Beach

of $442,820 from FY22 due to the addition of the Town facility improvements that reflect the recommendations from a facilities study conducted in FY22. The study and allocation from the operating budget lend itself to improved financial planning and less reliance on transfers from reserves.

The American Rescue Plan (ARP) will provide the Town funding for sewer and drainage projects. We currently expect to receive a total of $4,415,526 from this source and have received the first of two installments of $2,207,763.

Coastal Management

The Coastal Management Fund (309) is used to fund the construction costs of the coastal projects. The details of the FY23 budget for Coastal Management can be found in the Annual Budget Document. This plan has been updated by Public Works to include estimates for future projects based upon current costs. The plan includes resiliency projects such as the Mid‐Town seawall. The costs estimates have increased to $18.5 million for this project and $7 million per year for the next two years has been added to the program. Also included in this budget is annual funding of $1,000,000 per year for the next ten years for seawall or bulkhead repair or replacement. We are proposing an increase in the annual funding for the coastal program of

$344,422 or 7% to begin to offset the Mid‐Town seawall costs. The additional funding from the FY23 budget should lead to less reliance on transfers from reserves.

Enterprise Funds (401, 402, 405)

Town Marina

Town Marina reopened for new vessels on November 1, 2021. FY22 has been a very successful year. The success is due in part to improvements in branding, marketing, and financial planning. To date through May, revenues exceed budget estimates by $1,507,668. The FY23 revenue budget is projected to be 31% or $3,024,239 higher than FY22 budget. The expenditure budget has increased by 18.6% or $447,109 due to increases in the submerged land lease, which is based on revenues, increases in salaries and benefits, promotional advertising, electricity, and contractual services. The projected net income for FY23 is 113% higher than the forecast prepared last year.

Par 3 Golf Course

Pending the Town Council approval of the recommended fees, Par 3 revenues are projected to increase over end of year estimates during FY23. The various FY23 fee adjustments include strategic increases to green fees and passes which will capitalize on player demand for our unique facility. The Par 3 Golf Course anticipates an operating gross profit of $803,626 prior to depreciation and other below the line expenses. The transfer to the reserves for the Golf Course and Clubhouse and the Equipment Replacement Fund total $236,538. Additional deductions

Executive Summary

Town of Palm Beach

from the operating profit include transfers for debt service ($187,426), contingency ($130,169) and the general fund transfer ($25,000).

To date, for FY22, the Par 3 revenues are above estimates at 102% of budget and will end the year well over the budget estimates. The Par 3 should end the year with a surplus. The LTFP forecast shows improvement to the net assets of the fund.

A memorandum and resolution are included in the backup for the proposed fee increases.

Building Enterprise Fund

The Building Enterprise Fund was created in FY21 to account for all building permit revenue and expenses and allow for greater transparency as required by the State of Florida. During FY20, a cost allocation study was performed to confirm the appropriate permit fee multiplier to stay consistent with Florida Statutes and to provide the basis for implementing reduced permit fees for owners and contractors that choose to use private providers on their construction projects. FY22 revenues are expected to be higher than budget and will provide for a higher surplus than anticipated. Total revenues for FY23 are conservatively estimated to be $9,268,236 and total operating expenses are $8,268,236 which includes a transfer to the General Fund of $5,519,456, which is for the allocated costs that the General Fund provides to the building permit process. Building permit related revenues have increased by $1,227,797 due to the recent increase in building activity. After depreciation of $89,503 and a 5% operating expense contingency of

$187,439 there is a projected reduction in reserves of $276,942.

For the past two years, the budget included a $3,200,000 transfer to the General Fund for allocated costs. This amount was based on an estimate when the fund was established. After two years of operations, there is a better understanding of the true allocated costs. The FY23 amount represents the new allocation. At the end of FY22, a calculation will be made based on the new allocation and a true‐up amount will be transferred to the General Fund as directed in the Building Fund Reserve Policy adopted by the Town Council last year.

Internal Service Funds (501, 502, 320)

The transfer to the Risk Fund (501) has increased by $100,619 due to expected increases in the insurance market.

The transfer from all funds to the Health Insurance Fund (502) has increased for the first time since FY13 due to recent higher than normal claims experience. The increase in Town funding is

$737,914 or 20%. During FY21 the fund had a deficit of $601,379. This was the first deficit since 2008. A deficit is also expected for FY22. These 2 past years maybe an anomaly influenced or caused by the pandemic and individual catastrophic events. Due to the increase, we are

Executive Summary

Town of Palm Beach

proposing a 10% increase in employee contributions for their dependent health premiums. This is the first increase since 2014.

The Town of Palm Beach is proposing to re‐establish a Town Clinic, located at Public Works, on Old Okeechobee Road in West Palm Beach. The former clinic, originally opened in 1973 and staffed by a Town employee nurse, administrative assistant and PT physician, was closed in 2016 when it was decided that similar services could be provided by outside contractors at a lower cost.

In the years following, the complexity and costs of managing multiple contractors and employee absenteeism resulted in a re‐examination of the business model. The new model proposed differs from the former Town Clinic in that it will be fully outsourced (including the registered nurse practitioner, administrative support and physician oversight) to a single full‐service provider. Concentra, is the #1 national provider that specializes in occupational health management and effective and efficient coordination and oversight of workers compensation claims. With a focus on total employee health and return on investment to municipalities, the clinic will provide a level of service that will greatly increase overall employee health, reduce employee absenteeism, and the need for at least five departments to manage and administer multiple providers. This model also has the potential to reduce the costs of overall health insurance premiums through preventative health, early detection, group pharma purchases, and decreased claims for all Town employees. The clinic budget in the first year is estimated at $347K of which $40K are startup costs. The budget allocated for the most current model in 2022 was 108K with considerable unbudgeted and invisible additional costs which are outlined in the attached Annexes. More information regarding the proposed clinic can be found in the Internal Service Funds Section of this document.

The Equipment Replacement Fund (320) contains the accumulated depreciation of all fixed assets over the established thresholds of $5,000 for capital equipment and $3,000 for computer equipment. A detailed listing of planned equipment purchases is located in the Internal Service Funds section of the Annual Budget Document.

Trust Funds (600 & 610)

Retirement (600)

The FY23 actuarially determined contribution to the DB plan totals $11,457,243. The contribution decreased $288,762 due to the strong investment return for FY21. The return assumption will decrease from 6.6% in FY22 to 6.4% in FY23. If the Town Council chose to reduce

Executive Summary

Town of Palm Beach

the assumption to 6% this year, the Town Contribution would increase by $1,923,769 and the UAAL would increase by $24,961,949.

The budget also contains the $5,420,000 extraordinary contribution to the retirement plan. The funded ratio increased from 72.7% to 76.1% and the unfunded liability decreased from

$94,163,607 to $85,333,977. Assuming all assumptions are realized the total Town contributions to the retirement system, including the extra Town contributions of $5.42 million per year are expected to be in the range of $12.2 to $16.8 million over the next 8 years and are then projected to decline to around $4.9 to $5.5 million.

The Town contribution amounts by employee group are shown below versus the FY22 contribution. Legacy plan costs represent $8,275,061 (72.2%) of the total and the costs for the ongoing plan are $3,182,182 (27.8%).

Town DB and DC Retirement Contributions

The historical 10‐year trend in Town actuarially determined employer contributions (ADEC) for the defined benefit pensions are shown on the chart below.

Executive Summary

Town of Palm Beach

The 10‐year trend for employee contributions is shown below:

For General Employees and Lifeguards, the Town contributes a mandatory match of 3% and an optional match of 2% to the Defined Contribution (DC) plan. Total employer contributions to the DC plan are shown in the table below:

Employer Defined Contribution Funding

Health Insurance (OPEB) Trust (610)

The actuarially determined transfer to the OPEB trust from the General Fund in the FY23 budget is $331,217. This amount is $2,998 less than FY22. The funded ratio in the September 30, 2021, actuarial report was 147.8% at the 5% rate.

The Town’s balance in the OPEB trust fund continues to be well ahead of other government agencies across the country.

Worth Avenue Special Assessment District

The budget for the Worth Avenue Special Assessment District is included in the Capital Funds and the Debt Service section of the budget document. The budget includes funding for maintenance

Executive Summary

Town of Palm Beach

and debt service. These costs are fully offset by the assessments charged to property owners within the district.

Tentative Millage Rate

Resolution No. 091‐2022 adopts a tentative millage rate of 2.8966. This rate is set at the same rate as last year in case changed circumstances and/or Town Council decision later this summer require the final millage rate to be set higher than the proposed rates under consideration. Florida law requires a first class mailing to all taxpayers if the millage rate is increased above the tentative millage rate adopted by the Town Council prior to the September public hearings. The final millage rate will be set at the public hearings in September.

Long‐Term Financial Plan

The Long‐Term Financial Plan (LTFP) will be updated with the FY23 adopted budget and will be finalized in September.

Upcoming Meeting Schedule

The State mandated schedule requires that two public hearings be held in September to provide for the final adoption of the Town’s FY23 budget and millage rate. The proposed public hearing meeting dates are as follows: These dates are presented in the Millage Rate Resolution and provided to the Property Appraiser.

• First Public Hearing – September 14, 2022, at 5:01pm

• Second Public Hearing – September 22, 2022, at 5:01pm

  
  

  Conclusion

  
  

  This concludes the executive summary portion of the FY23 proposed budget. Please see the documents that follow this summary for detailed information about the FY23 budget. Staff will be prepared to answer any questions you may have.

  
  

  Respectfully Submitted,

  
  

  

  Kirk Blouin Town Manager

  
  

  cc: Department Directors

  
  

  

  FY2023

  Table of Contents Town of Palm Beach

  Table of Contents

  BUDGET MESSAGE i

  BUDGET SUMMARY BY FUND TYPE 5

  GENERAL FUND REVENUES AND EXPENDITURES 7

  GENERAL FUND REVENUES BY TYPE 9

  GENERAL FUND EXPENDITURES BY TYPE 15

  GENERAL FUND EXPENDITURES BY FUNCTION 16

  GENERAL FUND EXPENDITURES BY DEPARTMENT 17

  PROGRAM: LEGISLATIVE 111 23

  PROGRAM: GENERAL GOVERNMENT 113 25

  DEPARTMENT: TOWN MANAGER’S OFFICE 27

  PROGRAM: ADMINISTRATIVE MANAGEMENT 121 28

  PROGRAM: TOWN CLERK 131 31

  PROGRAM: ADVICE AND LITIGATION 122 33

  PROGRAM: INFORMATION TECHNOLOGY 125 38

  PROGRAM: PEOPLE AND CULTURE 123 43

  DEPARTMENT: FINANCE 47

  PROGRAM: FINANCIAL MANAGEMENT 141 49

  PROGRAM: PROCUREMENT AND CONTRACTS MANAGEMENT 144 51

  DEPARTMENT: PLANNING, ZONING AND BUILDING 56

  PROGRAM: PLANNING AND ZONING 211 58

  PROGRAM: LANDMARKS PRESERVATION 214 60

  PROGRAM: FIRE PREVENTION 215 62

  PROGRAM: CODE ENFORCEMENT 216 64

  DEPARTMENT: RECREATION 80

  PROGRAM: ADMINISTRATION 311 82

  PROGRAM: TENNIS 312 84

  PROGRAM: RECREATION CENTER 313 86

  DEPARTMENT: FIRE RESCUE 92

  PROGRAM: FIRE ADMINISTRATION 411 94

  PROGRAM: OPERATIONS 417 95

  PROGRAM: TRAINING 418 97

  PROGRAM: OCEAN RESCUE 419 98

  DEPARTMENT: POLICE DEPARTMENT 103

  PROGRAM: ADMINISTRATIVE MANAGEMENT 421 105

  

  
  

  Table of Contents Town of Palm Beach

  PROGRAM: ORGANIZED CRIME VICE AND NARCOTICS (OCVAN) 422 107

  PROGRAM: RECORDS INFORMATION SYSTEM UNIT 423 109

  PROGRAM: TRAINING AND COMMUNITY RELATIONS UNIT (TCR) 424 110

  PROGRAM: COMMUNICATIONS UNIT 425 112

  PROGRAM: CRIME SCENE/EVIDENCE UNIT 426 114

  PROGRAM: PATROL 428 116

  PROGRAM: CRIMINAL INVESTIGATION 429 118

  PROGRAM: PARKING CONTROL UNIT 430 120

  DEPARTMENT: PUBLIC WORKS 129

  PROGRAM: ADMINISTRATIVE MANAGEMENT 511 131

  PROGRAM: STREET REPAIR & MAINTENANCE 521 133

  PROGRAM: TRAFFIC CONTROL 523 135

  PROGRAM: STREET LIGHTING 524 136

  PROGRAM: STORM SEWER MAINTENANCE 531 138

  PROGRAM: SANITARY SEWER MAINTENANCE 532 140

  PROGRAM: SANITARY SEWER TREATMENT 533 142

  PROGRAM: RESIDENTIAL COLLECTION 541 143

  PROGRAM: COMMERCIAL COLLECTION 542 145

  PROGRAM: REFUSE DISPOSAL 543 146

  PROGRAM: YARD TRASH COLLECTION 544 147

  PROGRAM: RECYCLING 545 149

  PROGRAM: PARKS 551 150

  PROGRAM: FACILITY MAINTENANCE 554 152

  PROGRAM: GENERAL ENGINEERING SERVICES 561 154

  PROGRAM: RIGHT OF WAY INSPECTIONS 565 156

  PROGRAM: EQUIPMENT OPERATION & MAINTENANCE 571 157

  OTHER PROGRAMS

  PROGRAM 321: LIBRARY SERVICES 159

  PROGRAMS 611 TO 625: TRANSFERS 160

  PROGRAM 710: EMERGENCY MANAGEMENT 161

  PROGRAM 711: CONTINGENT APPROPRIATIONS 162

  FUND 122: TOWN-WIDE UNDERGROUND UTILITIES 163

  DEBT ADMINISTRATION 165

  FUND 205: 2016A AND 2019 REVENUE BONDS 171

  FUND 206: 2016B WORTH AVENUE REVENUE BOND 173

  FY2023

  

  Table of Contents Town of Palm Beach

  CAPITAL FUNDS

  FUND 307: PAY-AS-YOU-GO CAPITAL IMPROVEMENT FUND 175

  FUND 309: COASTAL MANAGEMENT FUND 179

  FUND 311: WORTH AVENUE MAINTENANCE FUND 183

  ENTERPRISE FUNDS

  FUND 401: MARINA ENTERPRISE FUND 191

  FUND 402: PAR 3 ENTERPRISE FUND 203

  FUND 405: BUILDING ENTERPRISE FUND 212

  PROGRAM: PERMIT ISSUANCE 212 214

  PROGRAM: INSPECTION & COMPLIANCE 213 216

  INTERNAL SERVICE FUNDS

  FUND 501: SELF INSURANCE FUND (RISK MANAGEMENT) 219

  FUND 502: SELF INSURANCE (HEALTH BENEFIT) 221

  FUND 320: EQUIPMENT REPLACEMENT FUND 237

  TRUST AND AGENCY FUNDS

  FUND 600: RETIREMENT FUND 241

  FUND 610: HEALTH INSURANCE TRUST (OPEB) 253

  RESOLUTIONS

  RESOLUTION 091-2022 257

  RESOLUTION 092-2022 259

  RESOLUTION 093-2022 265

  RESOLUTION 094-2022 269

  RESOLUTION 095-2022 273

  FY2023

  
  

  

  
  

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  FY2023

  E

  Budget Summary by Fund Type Town of Palm Beach

  BUDGET SUMMARY BY FUND TYP‌

  
  

  
  

  FY 23 Budget Summary by Fund Type, Revenues and Expenditures Special Debt Capital Internal Trust & General Enterprise Totals Revenue Service Projects Service Agency
  Revenues
  Ad Valorem Taxes	62,919,808	-	-	-	-	-	-	62,919,808
  Non Ad Valorem Taxes	6,672,100	3,850,000	723,013	371,939	-	-	-	11,617,052
  Licenses and Permits	5,054,400	-	-	-	9,906,285	-	-	14,960,685
  Intergovernmental	1,137,500	-	-	1,500,000	-	-	-	2,637,500
  Charges for Services	7,823,200	-	-	-	15,909,700	7,452,781	-	31,185,681
  Fines and Forfeitures	943,200	-	-	-	40,000	-	-	983,200
  Contributions/Grants	43,500	-	-	2,212,763	-	-	14,307,243	16,563,506
  Gain/Loss on Investments	-	-	-	-	-	75,000	3,250,000	3,325,000
  Interest Earnings	235,000	100,000	500	847,100	50,000	300,000	16,325,000	17,857,600
  Miscellaneous	290,700	224,900	-	-	36,500	-	5,000	557,100
  Interfund Transfers	6,164,921	3,291,116	6,377,227	12,823,801	-	2,274,106	5,751,217	36,682,388
  Subtotal	91,284,329	7,466,016	7,100,740	17,755,603	25,942,485	10,101,887	39,638,460	199,289,520
  Appropriations from Fund Balance	3,429,500	26,535,105	184,999	44,322,770	1,188,943	5,882,785	-	81,544,102
  Total Revenues	94,713,829	34,001,121	7,285,739	62,078,373	27,131,428	15,984,672	39,638,460	$280,833,622
  Expenditures
  Salaries and Wages	31,365,775	143,804	-	139,302	2,751,508	225,693	185,316	34,811,398
  Employee Benefits	18,693,220	47,312	-	54,512	1,475,987	6,917,299	2,575,384	29,763,714
  Contractual	13,205,563	29,961,000	7,500	26,161,544	4,591,855	2,421,566	23,747,463	100,096,491
  Commodities	1,932,622	250	-	6,200	692,497	5,035	1,404	2,638,008
  Depreciation/Capital Outlay	2,509,665	-	-	33,526,845	2,469,309	2,415,079	-	40,920,898
  Debt Service	-	3,848,755	7,278,239	-	1,992,950	-	-	13,119,944
  Interfund Transfers	26,032,857	-	-	1,009,135	9,640,396	-	-	36,682,388
  Other	974,127	-	-	1,180,835	463,593	4,000,000	-	6,618,555
  Subtotal	94,713,829	34,001,121	7,285,739	62,078,373	24,078,095	15,984,672	26,509,567	264,651,396
  Transfer to Fund Balance/Retained Earnings	-	-	-	-	3,053,333	-	13,128,893	16,182,226
  Total Expenditures	94,713,829	34,001,121	7,285,739	62,078,373	27,131,428	15,984,672	39,638,460	280,833,622
  Financial Ratios
  	General	Special Revenue	Debt Service	Capital Projects	Enterprise	Internal Service	Trust & Agency	Total
  Ad Valorem Taxes as percentage of total fund budget	66.43%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	22.40%
  Ad Valorem Taxes per capita (9,245 population)	$6,806	$0	$0	$0	$0	$0	$0	$6,806
  Total expenditures per capita (9,245 population)	$10,245	$3,678	$788	$6,715	$2,935	$1,729	$4,288	$30,377
  Personnel as a percentage of the total budget	33.12%	0.42%	0.00%	0.22%	10.14%	1.41%	0.47%	12.40%
  Capital expenditures as percentage of total fund budget	2.65%	0.00%	0.00%	54.01%	9.10%	15.11%	0.00%	14.57%
  Capital expenditures per capita (9,245 population)	$271	$0	$0	$3,626	$267	$261	$0	$4,426

  
  

  

  
  

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  FY2023

  S

  General Fund Revenues and Expenditures Town of Palm Beach

  GENERAL FUND REVENUES AND EXPENDITURE‌

  Town of Palm Beach, Florida General Fund Revenues and Expenditures

  

  

  Budget Comparison Fiscal Years 2022 - 2023

  
  

  		Budget FY2022	Budget FY2023	FY22 vs. FY23 $ Difference	FY22 vs. FY23 % Change
  Revenues
  Ad Valorem Taxes		$59,663,700	$62,919,808	$3,256,108	5.46%
  Non Ad Valorem Taxes		6,710,500	6,672,100	-$38,400	-0.57%
  Licenses & Permits		4,419,233	5,054,400	$635,167	14.37%
  Intergovernmental		1,121,700	1,181,000	$59,300	5.29%
  Charges for Services		6,172,500	7,823,200	$1,650,700	26.74%
  Fines and Forfeitures		1,025,500	943,200	-$82,300	-8.03%
  Investment Earnings		359,811	235,000	-$124,811	-34.69%
  Miscellaneous Revenues		499,500	290,700	-$208,800	-41.80%
  Interfund Transfers		536,665	645,465	$108,800	20.27%
  Transfer From Fund Balance		5,431,464	3,429,500	-$2,001,964	-36.86%
  Transfer from Building Fund		3,200,000	5,519,456	$2,319,456	72.48%
  	Total Revenues	$89,140,573	$94,713,829	$5,573,256	6.25%
  Expenditures Department Legislative General Government Town Manager Town Clerk Advice and Litigation Human Resources Information Systems Finance Recreation and Tennis Planning/Building/Zoning Library Fire-Rescue Police Public Works Contingency Transfer to Other Funds Transfer to CIP One time transfer to CIP for NFRS Transfer to Coastal Transfer to UU Fund Transfer to Debt Service Transfer to Risk Fund Transfer to OPEB Trust Fund Extraordinary Transfer to Retirement Fund		$152,500	$152,500	$0	0.00%
  		1,004,050	1,029,904	$25,854	2.57%
  		947,587	1,102,989	$155,402	16.40%
  		357,145	448,522	$91,377	25.59%
  		365,000	365,000	$0	0.00%
  		729,523	849,784	$120,261	16.48%
  		3,072,318	3,846,137	$773,819	25.19%
  		1,865,675	2,002,342	$136,667	7.33%
  		2,049,732	2,268,079	$218,347	10.65%
  		1,579,265	1,806,275	$227,010	14.37%
  		363,230	374,127	$10,897	3.00%
  		15,346,841	16,205,680	$858,839	5.60%
  		16,877,684	18,525,478	$1,647,794	9.76%
  		16,700,542	19,104,155	$2,403,613	14.39%
  		600,000	600,000	$0	0.00%
  		4,428,200	4,871,020	$442,820	10.00%
  		4,000,000	2,000,000	-$2,000,000	-50.00%
  		4,920,310	5,264,732	$344,422	7.00%
  		176,550	191,116	$14,566	8.25%
  		5,676,719	5,680,666	$3,947	0.07%
  		2,173,487	2,274,106	$100,619	4.63%
  		334,215	331,217	-$2,998	-0.90%
  		5,420,000	5,420,000	$0	0.00%
  	Total General Fund Expenditures	$89,140,573	$94,713,829	$5,573,256	6.25%
  	Revenues Over/(Under) Expenditures	$0	$0

  
  

  

  
  

  
  

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  FY2023

  E

  General Fund Revenues Town of Palm Beach

  GENERAL FUND REVENUES BY TYP‌

  
  

  

  Ad Valorem Taxes

  $62,919,808 66.4%

  
  

  
  

  Use of Fund Balance 3,429,500

  3.6%

  Interfund Transfers 6,164,921

  6.5%

  
  

  Miscellaneous 290,700

  0.3%

  
  

  Interest 235,000

  0.2%

  
  

  Charges for Services 7,823,200

  8.3%

  

  Fines and Forfeitures 943,200…

  General Use Tax 6,672,100

  7.0%

  Licenses/Permits 5,054,400

  5.3%

  Intergovernmental

  1,137,500

  1.2%

  Grants

  43,500

  0.0%

  
  

  Ad Valorem Taxes	$62,919,808
  General Use Tax	6,672,100
  Licenses/Permits	5,054,400
  Intergovernmental	1,137,500
  Grants	43,500
  Charges for Services	7,823,200
  Fines and Forfeitures	943,200
  Interest	235,000
  Miscellaneous	290,700
  Interfund Transfers	6,164,921
  Use of Fund Balance	3,429,500
  	$94,713,829

  
  

  

  FY2023

  General Fund Revenues Town of Palm Beach

  
  

  Title	2020 Actual	2021 Actual	2022 Budget	2022 Projected	2023 Budget	% Variance	% of Total Budget
  Ad Valorem Taxes
  Current Ad Valorem Taxes	56,740,735	57,966,306	59,663,700	59,663,700	62,919,808	5.46%	66.43%
  Back Taxes	76,962	49,914	-	-	-	0.00%	0.00%
  	56,817,697	58,016,220	59,663,700	59,663,700	62,919,808	5.46%	66.43%
  Sales, Use and Fuel Taxes
  1-6 Cents Local Opt Fuel Tax	215,880	224,588	220,000	235,748	230,000	4.55%	0.24%
  1-5 Cents Local Opt Fuel Tax	99,266	102,271	105,000	108,246	107,100	2.00%	0.11%
  	315,146	326,858	325,000	343,994	337,100	3.72%	0.36%
  Utility Services Taxes
  Electricity Utility	2,699,268	2,702,687	3,037,500	2,760,000	2,800,000	-7.82%	2.96%
  Simplified Telecom Tax	1,053,108	1,004,023	1,025,000	1,043,903	1,050,000	2.44%	1.11%
  Water Utility	1,954,802	2,036,173	1,950,000	2,100,000	2,100,000	7.69%	2.22%
  Gas Utility	323,903	356,011	350,000	342,883	350,000	0.00%	0.37%
  Propane Utility	21,099	27,101	23,000	34,597	35,000	52.17%	0.04%
  	6,052,179	6,125,995	6,385,500	6,281,383	6,335,000	-0.79%	6.69%
  Business Tax Receipts
  Business Tax Receipts	781,754	776,348	777,000	820,582	825,000	6.18%	0.87%
  Business Tax Receipt Penalties	32,149	29,362	30,000	34,383	35,000	16.67%	0.04%
  	813,903	805,710	807,000	854,965	860,000	6.57%	0.91%
  Building Permits
  Building	6,606,842	-	-	-	-	0.00%	0.00%
  Electrical	138,809	-	-	-	-	0.00%	0.00%
  Plumbing	61,266	-	-	-	-	0.00%	0.00%
  Permit Processing	21,190	-	-	-	-	0.00%	0.00%
  Permit Penalty	25,888	-	-	-	-	0.00%	0.00%
  Except/Var. App.	265,707	316,266	275,000	607,922	500,000	81.82%	0.53%
  Reinspection Fees	1,510	-	-	-	-	0.00%	0.00%
  Abandonments	(205)	(194)	-	3,785	1,000	100.00%	0.00%
  Architectural Fees	253,542	479,666	280,000	560,800	450,000	60.71%	0.48%
  Landmarks Submittal	45,405	71,900	45,000	79,500	70,000	55.56%	0.07%
  Mechanical Permits	158,119	-	-	-	-	0.00%	0.00%
  Contractor Registration Fee	6,725	-	-	-	-	0.00%	0.00%
  Miscellaneous Permit Fees	7,500	-	-	-	-	0.00%	0.00%
  Building Permit Search Fee	55,650	-	-	-	-	0.00%	0.00%
  Permit Revision Fee	178,600	-	-	-	-	0.00%	0.00%
  	7,826,548	867,638	600,000	1,252,007	1,021,000	70.17%	1.08%
  Franchise Fees
  Electricity Franchise	1,895,038	1,959,374	2,010,733	1,906,621	1,950,000	-3.02%	2.06%
  Gas Franchise	281,490	308,622	300,000	300,000	305,000	1.67%	0.32%
  	2,176,527	2,267,996	2,310,733	2,206,621	2,255,000	-2.41%	2.38%
  Other Licenses, Fees & Permits
  Right Of Way Permits	1,026,273	664,062	600,000	834,650	750,000	25.00%	0.79%
  Residential Parking Plans	113,475	146,430	100,000	125,000	125,000	25.00%	0.13%
  Taxi Permits	1,125	225	900	900	900	0.00%	0.00%
  Flood Plain Mgmt Permit Fee	11,250	450	-	-	-	0.00%	0.00%
  Newsrack Enclosure Admin Fee	700	380	600	600	500	-16.67%	0.00%
  Charitable Solicitations Fee	27,640	13,264	40,000	28,000	35,000	-12.50%	0.04%

  
  

  

  FY2023

  General Fund Revenues Town of Palm Beach

  
  

  Title	2020 Actual	2021 Actual	2022 Budget	2022 Projected	2023 Budget	% Variance	% of Total Budget
  Char Solit Late Filing Fee	3,675	785	5,000	3,500	7,000	40.00%	0.01%
  	1,184,138	825,596	746,500	992,650	918,400	23.03%	0.97%
  Federal Grants
  Bullet Proof Vests Grant	-	2,420	7,700	26,695	18,500	140.26%	0.02%
  FDLE Justice Assistance Grant	50,000	-	-	-	-	0.00%	0.00%
  Federal Grants - Public Safety	15,102	12,210	-	-	-	0.00%	0.00%
  FEMA/FDOT Reimbursement	816,498	644,079	-	3,411	-	0.00%	0.00%
  CARES Act	14,856	201,409	-	-	-	0.00%	0.00%
  	896,456	860,118	7,700	30,106	18,500	140.26%	0.02%
  State Grants
  State Of FL - Public Safety	-	3,780	-	-	-	0.00%	0.00%
  State Of FL - Emer Mgmt	44,237	35,795	-	-	-	0.00%	0.00%
  	44,237	39,575	-	-	-	0.00%	0.00%
  State Shared Revenues
  State Revenue Sharing	256,510	263,668	280,000	259,964	270,000	-3.57%	0.29%
  Alcoholic Beverage Lic	29,380	32,858	26,000	30,000	30,000	15.38%	0.03%
  Local Govt. Sales Tax	622,691	727,279	685,000	824,723	750,000	9.49%	0.79%
  Fire Supp Compensation	25,875	32,733	37,000	37,200	37,000	0.00%	0.04%
  911 Equip Reimbursement	28,490	8,115	20,000	11,357	12,000	-40.00%	0.01%
  Seized Tag	2,567	1,227	2,500	-	-	-100.00%	0.00%
  Fuel Tax Refund	23,506	23,039	21,000	20,341	21,000	0.00%	0.02%
  	989,019	1,088,919	1,071,500	1,183,585	1,120,000	4.53%	1.18%
  Grants From Other Local Units
  Ems Grant - PB County	-	21,849	25,000	2,500	25,000	0.00%	0.03%
  	-	21,849	25,000	2,500	25,000	0.00%	0.03%
  Shared Revenues-Other Local Units
  County Occ. Licenses	16,016	20,014	15,000	15,000	15,000	0.00%	0.02%
  $12.50 Citation Monies	2,879	2,728	2,500	-	2,500	0.00%	0.00%
  	18,895	22,743	17,500	15,000	17,500	0.00%	0.02%
  Public Safety
  Special Assignment Ot - Other	2,070,693	2,374,950	1,100,000	1,606,105	1,500,000	36.36%	1.58%
  Police Id Cards	4,600	-	25,000	100	25,000	0.00%	0.03%
  Burglar Alarm False Alarm Fees	37,350	38,975	55,000	35,325	40,000	-27.27%	0.04%
  Burglar Alarm Registration Fee	88,925	87,950	90,000	90,000	90,000	0.00%	0.10%
  Burglar Alarm - Penalties	7,873	3,047	5,000	5,724	5,000	0.00%	0.01%
  Burglar Alarm - Direct Connect	21,927	21,069	23,000	21,000	21,000	-8.70%	0.02%
  Valet Parking Permit	12,850	17,500	13,000	13,000	13,000	0.00%	0.01%
  Tent Permits	19,312	4,072	15,000	15,000	15,000	0.00%	0.02%
  Special Detail-Fire	4,795	4,675	5,000	25,000	10,000	100.00%	0.01%
  Fire Prev Bonfires	600	-	-	-	-	0.00%	0.00%
  Fire Prev Hot Work	1,650	3,300	2,000	2,750	2,500	25.00%	0.00%
  Fire Prev Public Assembly	400	50	1,000	825	1,000	0.00%	0.00%
  False Fire Alarms	14,920	18,825	12,000	17,139	16,000	33.33%	0.02%
  Fire Prev Fireworks	2,000	8,000	6,000	13,000	10,000	66.67%	0.01%
  Bldg. Insp. Fund Fees	10,602	-	-	-	-	0.00%	0.00%
  Radon Gas	7,143	-	-	-	-	0.00%	0.00%

  
  

  

  FY2023

  General Fund Revenues Town of Palm Beach

  
  

  Title	2020 Actual	2021 Actual	2022 Budget	2022 Projected	2023 Budget	% Variance	% of Total Budget
  Fire Prev Technical Fire Insp	500	-	-	-	-	0.00%	0.00%
  Fire Prev Annual Ins Fee	70,599	77,421	100,000	62,015	75,000	-25.00%	0.08%
  Ems Transport Fees	431,200	379,635	400,000	469,576	435,000	8.75%	0.46%
  	2,807,939	3,039,469	1,852,000	2,376,559	2,258,500	21.95%	2.38%
  Physical Environment
  Special Solid Waste	9,289	14,285	12,000	13,000	12,000	0.00%	0.01%
  Solid Waste	856,066	821,821	875,000	846,479	850,000	-2.86%	0.90%
  Comp. Garbage Collection Fee	231,229	261,809	275,000	351,688	290,000	5.45%	0.31%
  SWA Recycling Revenue	305	-	-	6,618	3,500	100.00%	0.00%
  Historic Specimen Tree Fee	4,199	1,768	5,000	2,000	2,000	-60.00%	0.00%
  	1,101,088	1,099,683	1,167,000	1,219,785	1,157,500	-0.81%	1.22%
  Transportation
  Prkg Meter Royal Palm Way Lot	6,820	22,140	21,000	35,551	35,000	66.67%	0.04%
  Prkg Meter Ocean Front	621,703	1,017,333	1,100,000	1,416,088	1,650,000	50.00%	1.74%
  Prkg Meter Lake Front	26,970	119	-	-	-	0.00%	0.00%
  Prkg Meter Phipps Ocean Front	135,001	204,177	100,000	251,150	310,000	210.00%	0.33%
  Prkg Meter Peruvian	86,350	143,167	150,000	216,015	270,000	80.00%	0.29%
  Prkg Meter Bradley Place	2,843	14,049	15,000	16,809	20,000	33.33%	0.02%
  Prkg Meter North County	-	58,370	120,000	74,906	86,000	-28.33%	0.09%
  Parking Meter Royal Palm Way	44,980	108,730	100,000	193,123	225,000	125.00%	0.24%
  Prkg Meter Sunrise	-	122,386	150,000	126,349	145,000	-3.33%	0.15%
  Other Parking Placards	269,417	314,030	375,000	416,198	490,000	30.67%	0.52%
  	1,194,084	2,004,501	2,131,000	2,746,189	3,231,000	51.62%	3.41%
  Culture and Recreation
  Adult Program Fees (Rec)	26,432	21,579	81,000	24,530	81,000	0.00%	0.09%
  Youth Program Fees (Rec)	108,299	386,980	345,000	486,773	345,000	0.00%	0.36%
  SOMA Dome Fees	-	60	-	-	1,000	100.00%	0.00%
  Fitness Center Classes	700	6,635	6,500	7,910	6,500	0.00%	0.01%
  Tennis Mixers	387	33	-	-	-	0.00%	0.00%
  Merchandise Sales	20,619	28,470	20,500	23,945	30,000	46.34%	0.03%
  Adult Program Fees (Tennis)	6,063	1,805	4,000	2,000	3,000	-25.00%	0.00%
  Tennis 12 Play Pass	52,482	53,425	44,720	122,637	53,000	18.52%	0.06%
  Daily Tennis Court Fees	30,032	32,175	25,000	30,290	33,500	34.00%	0.04%
  Annual Tennis Court Fees	28,245	86,026	54,140	80,310	80,000	47.77%	0.08%
  Passes/Daily Admission	89,135	125,280	68,500	136,360	120,000	75.18%	0.13%
  Marina Amenity	-	-	179,640	179,640	191,100	6.38%	0.20%
  Promotional Merchandise	60	600	3,500	2,243	3,500	0.00%	0.00%
  Town Share Tennis Teach Svcs	93,074	134,526	93,000	171,711	121,000	30.11%	0.13%
  Town Share Tennis Merch Sales	983	1,486	1,000	1,200	1,600	60.00%	0.00%
  Recreation M & I Fee	55	-	-	-	-	0.00%	0.00%
  Tennis M & I Fee	121	-	-	-	-	0.00%	0.00%
  	456,684	879,079	926,500	1,269,549	1,070,200	15.51%	1.13%
  Other Charges for Services
  Misc Copies	2,491	4,353	2,500	2,500	2,500	0.00%	0.00%
  Lien Search Fee	73,975	131,800	80,000	100,050	90,000	12.50%	0.10%
  Tennis Pro Admin Fees	12,375	13,500	13,500	13,500	13,500	0.00%	0.01%
  	88,841	149,653	96,000	116,050	106,000	10.42%	0.11%

  
  

  

  FY2023

  General Fund Revenues Town of Palm Beach

  
  

  Title	2020 Actual	2021 Actual	2022 Budget	2022 Projected	2023 Budget	% Variance	% of Total Budget
  Judgments and Fines
  Fines - Other Parking	389,077	387,373	490,000	415,584	415,000	-15.31%	0.44%
  Fines - Parking Meters	69,833	92,474	125,000	99,920	100,000	-20.00%	0.11%
  Row Parking Violation Fines	63,475	74,088	65,000	112,116	100,000	53.85%	0.11%
  Moving Violations	6,796	6,224	5,000	8,877	7,500	50.00%	0.01%
  Revenue/2nd $ Funding	1,575	1,224	1,000	1,321	1,200	20.00%	0.00%
  Boot Fees	8,750	14,350	10,000	14,350	15,000	50.00%	0.02%
  Penalty - Other Parking	95,814	101,940	125,000	124,920	125,000	0.00%	0.13%
  Penalty - Parking Meters	20,940	24,435	25,000	26,420	25,000	0.00%	0.03%
  	656,261	702,109	846,000	803,508	788,700	-6.77%	0.83%
  Violations of Local Ordinances
  Code Compliance Fines	122,790	214,625	175,000	150,000	150,000	-14.29%	0.16%
  Code Compliance Admin Fee	1,925	1,775	4,500	5,325	4,500	0.00%	0.00%
  	124,715	216,400	179,500	155,325	154,500	-13.93%	0.16%
  Interest and Other Earnings
  Interest - Checking	146,044	31,242	75,000	18,770	30,000	-60.00%	0.03%
  Fmivt Interest	24,757	1,193	20,000	(100,000)	20,000	0.00%	0.02%
  PFM/TD Bank Interest Income	307,812	8,293	149,811	(524,809)	150,000	0.13%	0.16%
  Interest – CD’s	206,333	64,983	100,000	3,112	25,000	-75.00%	0.03%
  Inv Earnings/Ad Valorem	11,661	3,579	15,000	3,919	10,000	-33.33%	0.01%
  	696,608	109,289	359,811	(599,008)	235,000	-34.69%	0.25%
  Rents and Royalties
  Equipment Rentals - Tennis	12	4	-	-	-	0.00%	0.00%
  Facility Rental Fees - Tennis	1,080	2,263	500	3,000	500	0.00%	0.00%
  Facility Rental Fees - Rec	5,831	23,907	25,000	20,000	25,000	0.00%	0.03%
  Room Rental Dep - South Fire	(250)	-	-	-	-	0.00%	0.00%
  Seaview Park Concession	401	265	6,000	2,000	6,000	0.00%	0.01%
  Rooftop Lease	40,065	40,065	40,000	40,000	41,200	3.00%	0.04%
  	47,139	66,504	71,500	65,000	72,700	1.68%	0.08%
  Other Miscellaneous Revenues
  State Highway Lighting Maint	123,245	107,436	120,000	120,000	120,000	0.00%	0.13%
  Rebate For Town Towing	3,139	2,708	3,000	3,000	3,000	0.00%	0.00%
  Purchase Card Rebate	22,533	25,591	25,000	21,371	25,000	0.00%	0.03%
  Credit Card Cust Surcharge	14,614	28,176	15,000	25,000	20,000	33.33%	0.02%
  DC Forfeiture Trsfr from ICMA	190,000	190,000	170,000	102,000	-	-100.00%	0.00%
  Miscellaneous Revenue	78,485	79,103	50,000	65,000	50,000	0.00%	0.05%
  	432,016	433,014	383,000	336,371	218,000	-43.08%	0.23%
  Interfund Transfer
  Use Of Fund Balance	-	-	5,431,464	-	3,429,500	-36.86%	3.62%
  Interfd Transfer-Marina	-	-	511,665	511,665	620,465	0.00%	0.66%
  Interfd Transfer-Golf	25,000	25,000	25,000	25,000	25,000	0.00%	0.03%
  Interfd Transfer-Building Fund	-	3,200,000	3,200,000	3,200,000	5,519,456	0.00%	5.83%
  	25,000	3,225,000	9,168,129	3,736,665	9,594,421	4.65%	10.13%
  	84,765,119	83,193,918	89,140,573	85,052,504	94,713,829	6.25%	100.00%

  
  

  

  
  

  
  

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  FY2023

  E

  General Fund Expenditures Town of Palm Beach

  GENERAL FUND EXPENDITURES BY TYP‌

  Other

  Extraordinary Transfer to Retirement Fund 5,420,000

  5.7%

  374,127

  

  0.4%

  Salaries and Wages

  $31,365,775 33.1%

  
  

  
  

  Transfers 20,612,857

  21.8%

  
  

  
  

  Depreciation 2,191,204

  2.3%

  Employee Benefits 18,693,220

  19.7%

  Contingency 600,000

  0.6%

  Capital Outlay 318,461

  0.3%

  Commodities 1,932,622

  2.0%

  Contractual 13,205,563

  13.9%

  
  

  Salaries and Wages	$ 31,365,775
  Employee Benefits	18,693,220
  Contractual	13,205,563
  Commodities	1,932,622
  Capital Outlay	318,461
  Contingency	600,000
  Depreciation	2,191,204
  Transfer to CIP Funds	6,871,020
  Transfer to Coastal Protection Fund	5,264,732
  Transfer to Town-wide Underground Utilities Fund	191,116
  Transfer to Debt Service Fund	5,680,666
  Transfer to Group Health Retirees Fund	331,217
  Transfer to Risk Fund	2,274,106
  Extraordinary Transfer to Retirement Fund	5,420,000
  Other	374,127
  	$ 94,713,829

  GENERAL FUND EXPENDITURES BY FUNCTION

  Transportation

  1,397,668

  1.5%

  Culture and

  Recreation 4,701,961

  5.0%

  Interfund Transfers

  26,032,857

  27.5%

  Physical

  Environment 15,864,192

  16.7%

  General

  Government

  $11,298,747 11.9%

  Public Safety

  35,418,404

  37.4%

  FY2023

  General Fund Expenditures Town of Palm Beach

  

  
  

  General Government	$ 11,298,747
  Public Safety	35,418,404
  Physical Environment	15,864,192
  Transportation	1,397,668
  Culture and Recreation	4,701,961
  Interfund Transfers	26,032,857
  	$ 94,713,829

  
  

  

  FY2023

  T

  General Fund Expenditures Town of Palm Beach

  GENERAL FUND EXPENDITURES BY DEPARTMEN‌

  
  

  
  

  General Government 1,029,904

  
  

  Records Management 448,522

  0.5%

  
  

  Information Systems 3,846,137

  4.1%

  Fire-Rescue 16,205,680

  

  17.1%

  
  

  Human Resources

  
  

  Town Manager 1,102,989

  1.2%

  1.1%

  Public Works 19,104,155

  20.2%

  
  

  Advice and Litigation 365,000

  0.4%

  
  

  Legislative 152,500

  0.2%

  
  

  Police

  $18,525,478 19.6%

  
  

  Extraordinary Transfer to Retirement 5,420,000

  5.7%

  849,784

  0.9%

  
  

  Transfers 20,612,857

  21.8%

  Planning and Zoning 1,806,275

  1.9%

  Recreation

  2,268,079

  2.4%

  Finance 2,002,342

  2.1%

  Other 374,127

  0.4%

  
  

  Contingency 600,000

  0.6%

  
  

  Police	$ 18,525,478
  Legislative	152,500
  Advice and Litigation	365,000
  Public Works	9,104,155
  General Government	1,029,904
  Records Management	448,522
  Information Systems	3,846,137
  Fire-Rescue	16,205,680
  Human Resources	849,784
  Town Manager	1,102,989
  Planning and Zoning	1,806,275
  Recreation	2,268,079
  Finance	2,002,342
  Other	374,127
  Contingency	600,000
  Transfers	20,612,857
  Extraordinary Tsfr to Retirement	5,420,000
  	$ 94,713,829

  

  
  

  18

  General Fund Expenditures Town of Palm Beach

  FY2023

  
  

  Program		FY2021 Actual	FY2022 Budget	FY2022 Adjusted*	FY2022 Projected	FY2023 Budget	% Change	% of Total GF Budget
  LEGISLATIVE	111	152,981	152,500	152,500	152,500	152,500	0.00%	0.16%
  GENERAL GOVERNMENT	113	913,617	1,004,050	1,016,380	921,986	1,029,904	2.57%	1.09%
  TOWN MANAGER'S OFFICE	121	852,953	947,587	947,587	945,015	1,102,989	16.40%	1.16%
  ADVICE & LITIGATION	122	359,863	365,000	404,258	456,885	365,000	0.00%	0.39%
  INFORMATION SYSTEMS	125	2,550,736	3,072,318	3,232,720	2,997,449	3,846,137	25.19%	4.06%
  RECORDS MANAGEMENT	131	350,313	357,145	358,119	326,245	448,522	25.59%	0.47%
  HUMAN RESOURCES	123	573,443	729,523	740,608	686,075	849,784	16.48%	0.90%
  FINANCE
  Financial Management	141	1,056,390	1,107,657	1,109,052	1,078,911	1,202,333	8.55%	1.27%
  Purchasing	144	706,545	758,018	758,018	758,443	800,009	5.54%	0.84%
  		1,762,934	1,865,675	1,867,070	1,837,354	2,002,342	7.33%	2.11%
  PLANNING/ZONING/BUILDING
  Planning & Zoning	211	798,337	793,811	800,017	898,153	901,569	13.57%	0.95%
  Permit Issuance	212	-	-	-	-	-	0.00%	0.00%
  Inspection/Compliance	213	-	-	1,165	-	-	0.00%	0.00%
  Landmarks Preservation	214	139,415	204,033	204,033	186,455	217,460	6.58%	0.23%
  Fire Prevention	215	305,446	304,758	304,758	305,959	345,954	13.52%	0.37%
  Code Enforcement	216	300,284	276,663	276,882	275,193	341,292	23.36%	0.36%
  		1,543,481	1,579,265	1,586,854	1,665,760	1,806,275	14.37%	1.91%
  RECREATION
  Rec Administration	311	207,401	301,252	301,361	312,897	361,967	20.15%	0.38%
  Tennis	312	411,623	496,660	496,660	506,529	558,621	12.48%	0.59%
  Recreation Center	313	1,081,014	1,251,820	1,312,927	1,262,420	1,347,491	7.64%	1.42%
  		1,700,038	2,049,732	2,110,948	2,081,846	2,268,079	10.65%	2.39%
  FIRE-RESCUE
  Fire Administration	411	498,754	567,820	568,611	565,896	569,856	0.36%	0.60%
  Operations	417	13,152,577	13,655,088	13,665,668	13,304,514	14,488,825	6.11%	15.30%
  Training	418	272,656	368,641	373,641	363,641	377,714	2.46%	0.40%
  Beach Rescue	419	684,103	755,292	755,401	653,590	769,285	1.85%	0.81%
  		14,608,089	15,346,841	15,363,321	14,887,641	16,205,680	5.60%	17.11%
  POLICE
  Administrative Management	421	1,047,556	1,138,020	1,138,020	960,507	1,423,274	25.07%	1.50%
  Org Crime/Vice/Narcotics	422	813,543	854,324	855,302	849,391	897,756	5.08%	0.95%
  Records Information Systems	423	192,234	176,732	176,732	190,956	174,256	-1.40%	0.18%
  Training/Per/Pub Enf	424	352,318	193,096	193,096	330,608	216,911	12.33%	0.23%
  Communications	425	1,541,793	1,723,546	1,723,546	1,540,426	1,918,733	11.32%	2.03%
  Crime Scene/Evidence	426	227,814	273,347	273,347	250,016	293,265	7.29%	0.31%
  Patrol Services	428	11,134,595	10,501,598	10,508,272	9,888,243	11,500,523	9.51%	12.14%
  Criminal Investigation	429	1,252,157	1,411,351	1,411,460	1,266,390	1,398,137	-0.94%	1.48%
  Parking Control	430	627,357	605,670	612,750	584,609	702,623	16.01%	0.74%
  		17,189,366	16,877,684	16,892,526	15,861,146	18,525,478	9.76%	19.56%
  PUBLIC WORKS
  Administrative Management	511	941,190	1,039,036	1,042,558	1,039,236	919,932	-11.46%	0.97%
  Street Repair/Maintenance	521	488,770	519,136	521,842	524,536	562,662	8.38%	0.59%
  Traffic Control	523	79,863	18,800	34,568	19,000	86,500	360.11%	0.09%
  Street Lighting	524	459,296	727,390	763,125	787,690	748,506	2.90%	0.79%
  Storm Sewer Maintenance	531	919,335	320,132	360,116	383,532	375,337	17.24%	0.40%
  Sanitary Sewer Maintenance	532	1,431,252	1,948,961	1,963,797	1,985,661	2,095,501	7.52%	2.21%
  Sanitary Sewer Treatment	533	2,462,891	2,478,975	2,492,945	2,479,000	3,506,137	41.43%	3.70%
  Residential Collection	541	950,272	1,007,640	1,007,640	1,020,040	1,077,904	6.97%	1.14%
  Commercial Collection	542	1,203,117	1,266,142	1,284,159	1,325,442	1,449,898	14.51%	1.53%
  Refuse Disposal	543	52,208	73,000	73,000	73,000	76,600	4.93%	0.08%
  Yard Trash Collection	544	2,105,204	2,227,040	2,299,002	2,233,390	2,430,493	9.14%	2.57%
  Recycling	545	314,412	378,946	378,946	381,346	415,510	9.65%	0.44%
  Beach Cleaning	546	-	-	1,649	-	-	0.00%	0.00%
  Parks	551	1,695,444	1,678,705	1,825,444	1,701,708	1,842,295	9.75%	1.95%
  Facilities Maintenance	554	1,072,508	1,273,673	1,385,329	1,312,020	1,470,115	15.42%	1.55%
  Parking Meter Maint & Collections	558	-	-	-	-	-	0.00%	0.00%
  General Engineering Services	561	714,168	749,218	775,748	754,174	1,003,166	33.90%	1.06%
  Right of Way Inspections	565	99,971	107,581	107,581	106,683	119,651	11.22%	0.13%
  Equip Operations/Maintenance	571	689,860	886,167	909,979	889,667	923,948	4.26%	0.98%
  Coastal Management	581	-	-	-	-	-	0.00%	0.00%
  		15,679,763	16,700,542	17,227,428	17,016,125	19,104,155	14.39%	20.17%

  
  

  
  

  General Fund Town of Palm	Expenditures Beach
  		FY2021	FY2022	FY2022	FY2022	FY2023	%	% of Total
  Program		Actual	Budget	Adjusted*	Projected	Budget	Change	GF Budget
  LIBRARY SERVICES	321	352,650	363,230	363,230	363,230	374,127	3.00%	0.40%
  TRANSFER TO OTHER FUNDS
  Cap Impr Program (307/308/310/320)		611	3,785,108	8,428,200	8,428,200	8,428,200	6,871,020	-18.48%	7.25%
  Coastal Protection Fund (309)		611	4,777,000	4,920,310	4,920,310	4,920,310	5,264,732	7.00%	5.56%
  Townwide Underground Utilities		611	165,000	176,550	176,550	176,550	191,116	8.25%	0.20%
  Debt Service Fund (205)		612	5,691,148	5,676,719	5,676,719	5,676,719	5,680,666	0.07%	6.00%
  Group Health Retirees (610)		621	429,858	334,215	334,215	334,215	331,217	-0.90%	0.35%
  Risk-W/C,Liab,Prop (501)		622	2,010,439	2,173,487	2,173,487	2,173,487	2,274,106	4.63%	2.40%
  Extraordinary trsfr to Retirement (60		624	5,420,000	5,420,000	5,420,000	5,420,000	5,420,000	0.00%	5.72%
  			22,278,553	27,129,481	27,129,481	27,129,481	26,032,857	-4.04%	27.49%
  INVENTORY WRITE-OFF		680	4,183	-	-	- -	0.00%	0.00%
  EMERGENCY/DISASTER RESPONSE		710	240	-	-	- -	0.00%	0.00%
  CONTINGENT APPROPRIATIONS		711	-	600,000	558,000	- 600,000	0.00%	0.63%
  General Operating Fund (001) Total		58,594,652	62,011,092	62,821,548	60,199,257	68,680,972	10.76%	72.51%
  Transfers to Other Funds		22,278,553	27,129,481	27,129,481	27,129,481	26,032,857	-4.04%	27.49%
  TOTAL GENERAL FUND		80,873,205	89,140,573	89,951,029	87,328,738	94,713,829	6.25%	100.00%

  

  FY2023

  *FY22 Adjusted includes FY22 adopted budget plus purchase orders written against the FY21 budget but spent against the FY22 budget.

  
  

  

  
  

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  TOWN OF PALM BEACH

  Town Manager’s Office

  
  

  MEMORANDUM

  TO: Kirk W. Blouin, Town Manager

  
  

  FROM: Jess Savidge, Administrative Manager CC: Carolyn Stone, Assistant Town Manager

  SUBJECT: Town Manager and Town Clerk Budget Highlights for FY2023 DATE: June 9, 2022

  

  
  

  Overall Budget for all Town Manager and Town Clerk Programs FY2023 Request $3,098,945

  FY2022 Adopted $2,826,282

  
  

  This represents an overall increase of 9.65% ($272,663)

  
  

  Program 111 – Legislative FY2023 Request $152,500 FY2022 Adopted $152,500

  
  

  This represents overall no change

  
  

  Program 113 – General Government FY2023 Request $1,029,904 FY2022 Adopted $1,004,050

  
  

  This represents an overall increase of 2.57% ($25,854)

  
  

  Contractual

• 28.61% increase ($41,854)

• Includes a $2,400 (12%) increase for actuarial services.

• Additional $1,170 (59%) budgeted for Iguana expenses based on elevated expenses in FY2022 and expect similar numbers of culling events in FY2023; and

• Increased cost estimate for annual holiday decorations ($96,844) and replacement of Oregon fir garland replacement ($34,440) which represents an overall increase of $38,284 (41.2%) in FY2023 budget request.

  
  

  Program 121 – Administrative Management FY2023 Request $1,102,989

  FY2022 Adopted $947,587

  
  

  This represents an overall increase 16.40% ($155,402)

  Salaries

• 19.52% increase ($134,312)

• This increase is attributed to pay for performance increases and higher pay range for Administrative Manager due to elevated responsibilities.

  
  

  Benefits

• 7.11% increase ($17,340)

• This increase is attributable to a rise in FICA/Medicare costs, insurance, and retirement contributions.

  Contractual

• 48.70% increase ($3,750)

• This increase is attributable to the addition of the educational reimbursement expense of $3,000 (100%),

• Increased budget request for printing of $500 (167%), and

• Increase in other miscellaneous expenses of $250 (20%).

  
  

  Program 122 – Advice and Litigation FY2023 Request $365,000

  FY2022 Adopted $365,000

  
  

  This represents overall no change

  
  

  Program 131 – Town Clerk FY2023 Request $448,552 FY2022 Adopted $357,145

  
  

  Overall increase of 25.59% ($84,882)

  
  

  Salaries

• 35.26% increase ($66,615)

• Increase is attributed pay for performance increases, personnel reclassification for a second Deputy Clerk, and an increase of 0.5 FTE.

  
  

  Benefits

• 21.34% increase ($22,757)

• This increase is attributable to a rise in Fica/Medicare costs, insurance, bonus and retirement contributions.

  
  

  Contractual

• 4.78% increase ($2,505)

• This increase is attributable to the additional $9,000 (150%) funding request for codification and the additional $1,000 (50%) for legal advertising based on FY2022 expenditures.

  
  

  

  FY2023

  1

  Legislative

  Town of Palm Beach

  
  

  PROGRAM: LEGISLATIVE 11‌

  
  

  Pursuant to the Town’s Charter, the Mayor and Town Council are elected at large by the electors of the Town. The Town Council enacts ordinances and resolutions, reviews and adopts the annual budget, and establishes policies and other measures, which promote the general welfare of the Town and protect the health and safety of its citizens. Town Council members are elected for two-year terms, two in odd numbered years and three in even numbered years. The Mayor runs in odd numbered years for a two-year term and is not a voting member of the Council, but may vote to break a tie and may veto ordinances and resolutions, subject to Town Council override. Elected officials serve without pay.

  
  

  This program also includes funding allocations for lobbying services and Mayor and Town Council interaction with other government related agencies. These agencies include the Palm Beach County League of Cities, the Florida League of Cities, the Countywide Intergovernmental Coordination Program, and other local, State and Federal government organizations. Formal and informal interaction with other government representatives improves existing information exchange networks, and enables Town officials to provide better services to the community and protect the Town’s interests in Federal, State, and County legislative and administrative matters.

  
  

  Expenditure Summary
  	FY2020 Actual	FY2021 Actual	FY2022 Budget	FY2022 Adjusted*	FY2022 Projected	FY2023 Budget	% Change
  Salaries and Wages	-	-	-	-	-	-	0.00%
  Employee Benefits	-	-	-	-	-	-	0.00%
  Contractual	130,000	141,208	140,000	140,000	140,000	140,000	0.00%
  Commodities	2,740	11,773	12,500	12,500	12,500	12,500	0.00%
  Capital Outlay	-	-	-	-	-	-	0.00%
  Depreciation	-	-	-	-	-	-	0.00%
  TOTALS	132,740	152,981	152,500	152,500	152,500	152,500	0.00%
  *FY22 Adjusted includes FY22 adopted budget plus purchase orders written against the FY21 budget but spent against the FY22 budget.

  
  

  CONTRACTUAL

  

  The proposed budget for contractual services includes costs related to general and Coastal Management Program lobbying.

  COMMODITIES

  

  Includes costs associated with membership dues and miscellaneous expenses for the Mayor and Town Council.

  
  

  

  
  

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  FY2023

  3

  General Government Town of Palm Beach

  PROGRAM: GENERAL GOVERNMENT 11‌

  
  

  In accordance with Florida’s Uniform Accounting System Manual, this program represents the cost of general government services and activities, which are not specifically or reasonably classified elsewhere within departmental program classifications of the Town’s General Fund budget. The majority of the activities in this program are overseen by the Town Manager’s Office.

  
  

  Expenditure Summary
  	FY2020 Actual	FY2021 Actual	FY2022 Budget	FY2022 Adjusted*	FY2022 Projected	FY2023 Budget	% Change
  Salaries and Wages	625,643	558,065	832,000	832,000	725,000	816,000	-1.92%
  Employee Benefits	11,546	11,068	25,500	25,500	25,500	25,500	0.00%
  Contractual	139,570	160,275	146,300	158,630	171,236	188,154	28.61%
  Commodities	149,647	84,876	250	250	250	250	0.00%
  Capital Outlay	95,520	98,990	-	-	-	-	0.00%
  Depreciation	-	342	-	-	-	-	0.00%
  TOTALS	1,021,926	913,617	1,004,050	1,016,380	921,986	1,029,904	2.57%
  *FY22 Adjusted includes FY22 adopted budget plus purchase orders written against the FY21 budget but spent against the FY22 budget							.

  
  

  SALARIES AND WAGES

  

  The cost of compensated absences (accrued vacation and sick leave) as projected by the Finance Department. Compensated absences decreased slightly in FY2023 due to a decrease in requested vacation conversion hours.

  EMPLOYEE BENEFITS

  

  The cost of FICA associated with payment of compensated absences as projected by the Finance Department.

  CONTRACTUAL

  

  Includes costs associated with contracted services, employee events and recognition, and holiday decorations.

  COMMODITIES

  

  Includes costs associated with boards and committees’ refreshments

  
  

  

  
  

  
  

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  FY2023

  DEPARTMENT: TOWN MANAGER’S OFFICE

  Town Manager’s Office Town of Palm Beach

  
  

  

  
  

  

  MISSION‌

  

  
  

  Town Clerk

  
  

  IT Division Director

  
  

  Admin Manager

  
  

  HR Division Director

  
  

  Marina Dockmaster

  
  

  Director of Finance

  
  

  Director of Public Works

  
  

  Director of PZB

  
  

  Police Chief

  
  

  Fire Rescue Chief

  
  

  Assistant Town Manager

  
  

  Deputy Town Manager

  
  

  Town Manager

  
  

  Recreation Division Director

  The Town Manager’s Office is dedicated to effectively advising the Mayor and Town Council regarding policy formation; keeping the Mayor, Town Council and community informed on Town government issues of importance; and setting overall administrative direction for all operating departments. The Town Manager, as the primary administrative official of the Town, provides the linkage between the policies set by the Mayor and Town Council and the operations of the Town staff.

  
  

  
  

  
  

  

  FY2023

  1

  Town Manager’s Office Town of Palm Beach

  PROGRAM: ADMINISTRATIVE MANAGEMENT 12‌

  
  

  
  

  

  MISSION:

  Town Manager’s Office provides oversight and direction to all Town departments to promote continuous improvement of service delivery consistent with Town Council policy.

  
  

  

  
  

  MAIN ACTIVITIES:

• Advise Mayor and Town Council and assist them in the adoption of sound policy decisions

• Promote the Town’s vision/values

• Communicate clearly and continuously with residents, elected officials, staff, and others both inside and outside the community

• Monitor and manage staff progress on Town programs and projects

• Deliver exceptional customer service to residents, elected officials, staff, and others both inside and outside the community

  
  

  Expenditure Summary
  	FY2020 Actual	FY2021 Actual	FY2022 Budget	FY2022 Adjusted*	FY2022 Projected	FY2023 Budget	% Change
  Salaries and Wages	565,548	610,984	688,217	688,217	662,776	822,529	19.52%
  Employee Benefits	182,919	216,145	244,020	244,020	232,659	261,360	7.11%
  Contractual	57,781	16,806	7,700	7,700	41,930	11,450	48.70%
  Commodities	6,494	8,482	7,650	7,650	7,650	7,650	0.00%
  Depreciation	-	536	-	-	-	-	0.00%
  TOTALS	812,741	852,953	947,587	947,587	945,015	1,102,989	16.40%
  *FY22 Adjusted includes FY22 adopted budget plus purchase orders written against the FY21 budget but spent against the FY22 budget.

  SALARIES AND WAGES

  

  The salary budget is derived from the payroll data for the Full Time Equivalent Employees (FTE) listed in the table below. The FY2023 budget includes a COLA and pay for performance increases.

  EMPLOYEE BENEFITS

  

  The employee benefit costs include FICA, health insurance, retirement costs, any paid incentives and allowances, and the performance bonus. The health insurance and retirement costs are based on an allocation of the total Town costs by FTE per program.

  CONTRACTUAL

  

  Includes costs associated with education reimbursement, conference expenses, copy machine, postage, and other minor miscellaneous expenses.

  COMMODITIES

  

  Includes costs associated with office supplies, fuel, membership dues, and other minor miscellaneous expenses.

  
  

  

  FY2023

  Town Manager’s Office Town of Palm Beach

  
  

  Full Time Equivalent Employees	FY2019	FY2020	FY2021	FY2022	FY2023
  Town Manager	1.000	1.000	1.000	1.000	1.000
  Deputy Town Manager	1.000	1.000	1.000	1.000	1.000
  Assistant Town Manager	-	-	-	0.200	0.250
  Communications Specialist	-	-	-	0.500	0.500
  Administrative Manager	0.800	1.000	1.000	1.000	1.000
  Administrative Assistant II	1.000	1.000	-	-	-
  Administrative Assistant	0.500	0.500	0.500	1.500	1.500
  Administrative Clerk	-	-	1.000	-	-
  	4.300	4.500	4.500	5.200	5.250

  
  

  

  
  

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  FY2023

  1

  Town Clerk

  Town of Palm Beach

  
  

  PROGRAM: TOWN CLERK 13‌

  
  

  
  

  

  MISSION:

  The mission of the Town Clerk’s Office is to provide excellent customer service to the residents and staff in the most efficient, competent and courteous manner while performing the main duties and functions of the Office in accordance with the State Statutes and Town laws.

  
  

  

  MAIN ACTIVITIES:

  The most important things we do to fulfill the mission are:

• Manage the Town’s official records, including: ordinances, resolutions, bonds, deeds, contracts, agreements, and meeting minutes

• Coordinate and prepare all Town Council meeting agendas and back-up materials

• Attend all Town Council and Council Committee Meetings and prepare the minutes

• Attest and certify the Town’s official documents and adopted legislation

• Ensure record access both electronically and physically

• Maintain the Town’s Online and Physical Code of Ordinances

• Supervise and administer the Town’s municipal elections

• Oversee and coordinate the fulfillment of public records requests

• Manage the appointment process for all Advisory Boards and Commissions

  

  Town Clerk

  500,000

  450,000

  400,000

  350,000

  300,000

  250,000

  200,000

  150,000

  100,000

  50,000

  Revenues

• Provide information to the general public, staff and other government agencies on a daily basis

  
  

  -	FY2020 Actual	FY2021 Actual	FY2022 Budget	FY2023 Budget
  Expenditures	229,779	350,313	357,145	448,522
  	31,315	14,049	45,000	42,000

  
  

  Revenue Summary
  		2020 Actual	2021 Actual		2022 Budget		2022 Projected	2023 Budget	% Change
  Charitable Solicitations Fee		27,640	13,264		40,000		28,000	35,000	-12.50%
  Charitable Solicitations Late Filing Fee		3,675		785	5,000		3,500	7,000	40.00%
  TOTALS	31,315		14,049		45,000		31,500	42,000	-6.67%
  Expenditure Summary
  	FY2020 Actual	FY2021 Actual		FY2022 Budget		FY2022 Adjusted*		FY2022 Projected	FY2023 Budget	% Change
  Salaries and Wages	119,355	180,909		188,903			188,903	173,898	255,518	35.26%
  Employee Benefits	91,835	104,042		106,652			106,652	107,152	129,409	21.34%
  Contractual	14,721	61,381		52,370			53,344	36,175	54,875	4.78%
  Commodities	3,013	3,126		9,220			9,220	9,020	8,720	-5.42%
  Capital Outlay	-		-		-		-	-	-	0.00%
  Depreciation	855	855			-		-	-	-	0.00%
  TOTALS	229,779	350,313		357,145			358,119	326,245	448,522	25.59%
  *FY22 Adjusted includes FY22 adopted budget plus purchase orders written against the FY21 budget but spent against the FY22 budget.

  
  

  

  Town Clerk

  Town of Palm Beach

  FY2023

  SALARIES AND WAGES

  

  The salary budget is derived from the payroll data for the Full Time Equivalent Employees (FTE) listed in the table below. The FY2023 budget includes a COLA increase and pay for performance increases.

  EMPLOYEE BENEFITS

  

  The employee benefit costs include FICA, health insurance, retirement costs, any paid incentives and allowances, and the performance bonus. The health insurance and retirement costs are based on an allocation of the total Town costs by FTE per program.

  CONTRACTUAL

  

  Increase is associated with, transcription services, staff training, legal advertisements, and codification updates.

  COMMODITIES

  

  Commodities include necessary materials and software.

  
  

  Full Time Equivalent Employees	FY2019	FY2020	FY2021	FY2022	FY2023
  Town Clerk	1.000	1.000	1.000	1.000	1.000
  Deputy Clerk	1.000	1.000	1.000	1.000	1.500
  Administrative Assistant	0.500	0.500	0.500	0.500	0.500
  Administrative Manager	0.200	-	-	-	-
  	2.700	2.500	2.500	2.500	3.000

  
  

  

  Advice and Litigation Town of Palm Beach

  FY2023

  
  

  PROGRAM: ADVICE AND LITIGATION 122 ‌

  The Town Attorney advises the Town’s elected officials and staff regarding legal matters concerning the Town of Palm Beach. The Town Attorney represents the Town in lawsuits, hearings, and other litigation matters and prepares contracts, deeds, ordinances, resolutions and other legal instruments for the Town. The Town Attorney, or his designee, attends Town Council, Architectural Commission, Code Enforcement Board, Landmarks Preservation Commission, Planning and Zoning Commission and other Town meetings to provide legal advice and direction regarding issues related to the deliberations of the Mayor, Town Council, Boards and Commissions. The Town Attorney is a contractual position serving at the pleasure of the Town Council. This program also includes funding for special counsel who advises and represents the Town in all collective bargaining, other labor related issues, and miscellaneous Town matters.

  
  

  Expenditure Summary
  	FY2020 Actual	FY2021 Actual	FY2022 Budget	FY2022 Adjusted*	FY2022 Projected	FY2023 Budget	% Change
  Salaries and Wages	-	-	-	-	-	-	0.00%
  Employee Benefits	-	-	-	-	-	-	0.00%
  Contractual	365,667	359,863	365,000	404,258	456,885	365,000	0.00%
  Commodities	-	-	-	-	-	-	0.00%
  Capital Outlay	-	-	-	-	-	-	0.00%
  Depreciation	-	-	-	-	-	-	0.00%
  TOTALS	365,667	359,863	365,000	404,258	456,885	365,000	0.00%
  *FY22 Adjusted includes FY22 adopted budget plus purchase orders written against the FY21 budget but spent against the FY22 budget.

  CONTRACTUAL

  

  The proposed budget for contractual expenses includes general, labor and telecom legal advice, as well as anticipated litigation costs.

  
  

  

  
  

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  TOWN OF PALM BEACH

  Office of Information Technologies

  
  

  MEMORANDUM

  
  

  TO: Kirk Blouin, Town Manager

  
  

  FROM: Andy Jadoo, Director of Information Technology

  
  

  DATE: April 14, 2022

  
  

  SUBJECT: IT Department Budget Highlights for FY2023

  
  

  

  Program 125 – Information Technology FY23 Proposed $3,846,137

  FY22 $3,072,318

  This represents an overall increase of 25% ($773,819) in the IT FY23 Budget.

  
  

  Most of the budgetary increases are due to the needed infrastructure and service updates required to implement the resilience, high-availability, and disaster recovery missing in Town’s current IT infrastructure.

  
  

  Other Contracted Services (34.10) FY22 Adj.– $288,984

  FY23 – 467,000

• 61% increase ($178,016)

  • Cloud compute is a new category which is budgeted at $150,000. These funds consist of Cloud hosting services and some consulting costs that will help configure and move files from aging servers to SharePoint; properly setup back- up and security protocols; and advise TOPB IT Staff as needed to maintain this new setup in the future. The Network Administration budget was decreased $50K to offset some of the cost of this new category, as LAN Administration will be less.

    
    

  • HR has two initiatives added to this account as well

    • New Intranet Site - $20K

    • Document digitization project - $40K

      
      

  • Office 365 support is also a new category - $35K. This will cover advanced support for Office 365.

    
    

  • There is also an increase in cloud back services as the town will become more

    dependent on cloud back up as we continue to decommission the old Drobos backup units.

    
    

  • Audio/Visual support was also increased due to the planned EOC, Public Works, and Councils Chamber updates.

    
    

    Hardware Maintenance (46.05) FY22 Adj. – $147,243

    FY23 – $123,000

• 16.46% decrease (-$24,243)

• Decrease is due to the decommissioning of old equipment that is no longer needed.

• The Isolon Data Storage Unit is end of life and Support on it is coming to end of life, however, we must keep support on it until we replace it.

• Eaton UPS batteries in the Police Department are scheduled for replacement at and estimated cost of $12K

  
  

  Computer Software (52.10) FY22 Adj. - $10,000

  FY23 - $51,900

• 419% Increase ($41,900)

• The dramatic Increase is due to the VMWare Licensing that is estimated for the Data Center Project.

  
  

  Software Maintenance (46.11) FY22 Adj. - $943,141

  FY23 - $1,145,840

  
  

• 21.5% Increase ($202,699)

• There was a general anticipated increase across the board on all the software packages for FY23, which contributed to the overall increase in the budget.

• This account was missing the $40K/year costs for the SQL licensing. We added it to this year’s budget. It will need to be in all future budgets.

• Office 365 subscription renewal cost for this year also added to the increase. We are currently in a transition state running in both 2016 and Office 365. We should see a reduction or at minimum a stabilization of costs in future years for the email portions of this category. Cost fluctuation will also be dependent on the features and users count additions to the subscription.

  
  

  Minor Computer Equipment (52.17) FY22 Adj. - $154,438

  FY23 - $85,000

  
  

• 45% decrease ($69,438)

• The main reason for the dramatic budget decrease is due to cost increase in equipment which leaves us with minimal options that we can apply to this account for equipment purchases, particularly for PCs and Laptops. With Office 365 we need to purchase more robust machines to leverage the advantages Office 365 offers, given the restrictions on this account we will have to use 64.04 and ERF for FY23 equipment replacement.

• Given the current budget burn rate we will end the year under the current budget, so I am anticipating a similar situation for FY23.

  Major Computer Equipment (64.04) FY22 Adj. - $5000

  FY23 - $175,000

  
  

• 3400% increase ($170,000)

• This increase along with funds from the Equipment Replacement Fund will be used to replace servers that are up to 11 years old.

• Funds will also be used to improve infrastructure and service needed to implement the resilience, high-availability, and disaster recovery missing in Town’s current IT infrastructure.

  • VM Servers

  • New SANS

  • Offsite Disaster Recover

  • Council chamber technology update

  • EOC Technology Update

  • Technology for Public Works conference room

  • Ipads for Council

    
    

    

    FY2023

    5

    Information Technology Town of Palm Beach

    
    

    PROGRAM: INFORMATION TECHNOLOGY 12‌

    
    

    

    MISSION:

    Provide a collaborative and cooperative enterprise approach in identifying, prioritizing, managing, supporting, partnering and successfully executing a service portfolio of digital initiatives and solutions aligning with town strategic goals and cross-functional vision through the use of industry standards, generally accepted principles and formal project management tools and techniques.

    
    

    

    MAIN ACTIVITIES:

    The most important things we do to fulfill the mission are:

• Provide strategic direction and long-range planning for the development, deployment, integration and operation of the foundational digital environment in support of evolving town-wide operations

• Continuously evaluate the digital environment against evolving security threats and execute emerging best practices and ongoing security training

• Establish and promote IT governance that includes IT Controls, Frameworks and Methodologies including Policies, Procedures (SOP), and Best Practices

• Provide exceptional customer service and responsive remediation based on defined service levels

• Coordinate and direct services and solutions that ensure efficiency and effective use of digital resources

• Advocate in support of digital solutions that support transparency and civic engagement

• Support collaboration of emerging digital resources among Town personnel and residents

• Centralize systems support, service, programming and high availability

• Facilitate end-user device management, maintenance, support, and established refresh cycles

• Manage, coordinate and educate regarding the complex digital service portfolio managed and maintained town-wide

• Coordinate the continued execution of replacement cycles as suggested by industry best practices and standards

• Oversee GIS solutions and assist departments with the optimal use of these mission critical systems

  

  IT Specialist

  (2)

  IT Services

  Coordinator

  Application Specialist

  Information Technology Manager

  GIS

  Coordinator

  Systems Administrator (2)

  Information Technology (IT) Director

• Manage and maintain key elements of Town electronic content management (ECM) systems.

  
  

  
  

  
  

  Expenditure Summary
  	FY2020 Actual	FY2021 Actual	FY2022 Budget	FY2022 Adjusted*	FY2022 Projected	FY2023 Budget	% Change
  Salaries and Wages	745,201	709,759	780,091	780,091	779,591	920,138	17.95%
  Employee Benefits	327,707	339,583	343,315	343,315	350,779	401,261	16.88%
  Contractual	1,182,788	1,173,377	1,593,853	1,695,817	1,541,100	1,985,840	24.59%
  Commodities	48,137	123,095	142,300	200,738	98,220	167,200	17.50%
  Capital Outlay	10,117	35,047	5,000	5,000	20,000	175,000	3,400.00%
  Depreciation	143,847	169,875	207,759	207,759	207,759	196,698	-5.32%
  TOTALS	2,457,796	2,550,736	3,072,318	3,232,720	2,997,449	3,846,137	25.19%
  *FY22 Adjusted includes FY22 adopted budget plus purchase orders written against the FY21 budget but spent against the FY22 budget.

  
  

  

  Information Technology Town of Palm Beach

  FY2023

  SALARIES AND WAGES

  

  The salary budget is derived from the payroll data for the Full Time Equivalent Employees (FTE) listed in the table below. The FY2023 budget includes a COLA increase and pay for performance increases.

  EMPLOYEE BENEFITS

  

  The employee benefit costs include FICA, health insurance, retirement costs, any paid incentives and allowances, and the performance bonus. The health insurance and retirement costs are based on an allocation of the total Town costs by FTE per program.

  CONTRACTUAL

  

  Contractual costs have increased due to growing need for training, and staff augmentation; specifically for network and security programming, replacement of the Town’s virtual server environment, and migration to Cloud services.

  COMMODITIES

  

  Increase due to Computer Software licensing purchases.

  CAPITAL OUTLAY

  

  Capital Outlay costs increased due to need of Technology refresh for IT server environment, Council Chambers, Town Training facility (EOC), and Public Works conference room.

  DEPRECIATION

  

  reciation costs have decreased due to elimi	nation of phy	sical serve	rs.
  Full Time Equivalent Employees	FY2019	FY2020	FY2021	FY2022	FY2023
  Div. Director of Information Technology	-	-	-	-	1.000
  Information Technology Manager	-	-	-	-	1.000
  Information Technology Director	1.000	1.000	1.000	1.000	-
  Assistant IT Director	1.000	1.000	1.000	1.000	-
  Systems Administrator	2.000	2.000	2.000	2.000	2.000
  GIS Coordinator	1.000	1.000	1.000	1.000	1.000
  Application Specialist	-	-	-	-	1.000
  IT Services Coordinator	-	-	-	-	1.000
  Information Technology Specialist	3.000	3.000	3.000	3.000	2.000
  	8.000	8.000	8.000	8.000	9.000

  Dep

  
  

  

  
  

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  TOWN OF PALM BEACH

  People & Culture Department

  
  

  MEMORANDUM

  
  

  To: Kirk W. Blouin, Town Manager

  From: Gillian Barth, People & Culture Director CC: Carolyn Stone, Assistant Town Manager

  Melissa Ladd, Budget Analyst Jane Le Clainche, Finance Director

  
  

  

  Re: FY23 Budget Highlights for People & Culture Date: June 15, 2022

  People & Culture (General Fund 123) FY23 Estimated Request $849,784 FY22 Adopted $740,608

  
  

  The P&C General Fund is the smallest portion of expenses managed by the department. The expenses are predominantly related to FTE costs but also include recruitment, training, and general operational costs for providing people & culture functions to all employees. There is a 14% increase in this fund between FY 22 and FY 23 associated with the following:

• Reclassification of two positions in FY 22 that will carry over into FY 23

• Increases for three positions following a market review in FY 22 that will carry over into FY 23

• Shift in consultancy expenses from the Health & OPEB budgets to a full time FTE in the General Fund 123 to fund an Administrative Specialist (Benefits) position that will carry over into FY 23

• Increase of overall net .75 FTE with the P&C restructuring (Administrative Assistant)

• Expansion of the Town’s orientation program and provision for a quarterly reception with the Town Mayor

• Increase in advertising costs due to an extraordinarily competitive job market

• Incorporation of VIEW Committee costs and related events into P&C

• Restart of training for P&C staff post COVID to ensure skillsets and approaches meet the needs of a competitive market