ADMINISTRATION: 21 Country Road. . Village of Golf, FL3 33436-5299. DPRCA-FAXCADTRTOA  PUBLIC SAFETY: (617342918-UTILTES: 661)7324710-wwww.llagefgollorg  AGENDA  VILLAGE OF GOLF  SECOND AND FINAL PUBLIC BUDGET HEARING  Monday, September 13, 20210 5:01 p.m.  1. CALL TOORDER, ROLL CALL and PLEDGE OF ALLEGIANCE  2. BUDGET PUBLIC HEARING  a. ANNOUNCE THAT THE FINAL OPERATING MILLAGE RATE NECESSARY TO FUND THE BUDGET IS 6.5452 MILLS WHICH IS 4.11% OVER THE ROLL BACK RATE OF b. ANNOUNCEMENT OF FINAL MILLAGE RATE OF 6.5452 FORI FY: 2021/2022.  6.2867 MILLS.  : SUMMARY OF FINAL BUDGET FORI FY 2021/2022.  d. CLOSE PUBLIC HEARING  3. ADOPTION OF FINAL MILLAGE RATE OF 6.5452 MILLS FOR FISCAL YEAR 2021/2022  a. RESOLUTION 2021-24: A RESOLUTION OF THE VILLAGE COUNCIL OF THE VILLAGE OF GOLF, FLORIDA, ADOPTING THE FINAL MILLAGE RATE FOR THE VILLAGE OF GOLF FOR THE FISCAL YEAR COMMENCING ON OCTOBER 1, 2021 AND ENDING ON SEPTEMBER 30, 2022; PROVIDING AN EFFECTIVE DATE; AND  FOR OTHER PURPOSES.  4. ADOPTION OF FINAL BUDGET FOR FISCAL YEAR 2021/2022  a. RESOLUTION 2021-25: A RESOLUTION OF THE VILLAGE COUNCIL OF THE VILLAGE OF GOLF, FLORIDA, ADOPTING ITS FINAL BUDGET FOR FISCAL YEAR 2021-2022; PROVIDING THAT THE BUDGET HEREBY ADOPTED MAY BE ADJUSTED OR MODIFIED BY SUBSEQUENT RESOLUTION OF THE VILLAGE COUNCIL, OR OTHERWISE UNDER CERTAIN CIRCUMSTANCES; PROVIDING AN  EFFECTIVE DATE; AND FOR OTHER PURPOSES.  5. ADJOURNMENT  All interested parties are notified to appear at said hearings in person or by attorney and be heard. Any person who decides to appeal any decision of the Village Council with respect to any matter considered at these meetings will need a record of the proceedings and for such purpose may need to ensure thata a verbatim record of the proceedings is made, which record  includes the testimony and evidence upony which the appeal is tol be based.  Page 1 Village of Golf Second Public Budget Hearing September 13, 2021    5  -  Memorandum  To: Thru: From: Date: Re:  Mayor and Council  Christine M. Thrower-Skinner, Village Manager Beatrice Good. Finance Director  Sept. 3, 2021  FY2022 Proposed General Fund Budget  The proposed budget totals $2,053,989, a 11% increase over the current budget. Below are  the contributing factors: General Fund Revenues  Preliminary taxable values total $205,567,337, an increase of 6.47%. Calculated at the current millage rate of 6.5452, ad-valorem tax will generate $1,278,205 in Total budgeted revenues include $135k of coronavirus local fiscal recovery funds and $84,099 of restricted discretionary sales surtax funds (penny sales tax) to be applied toward the power and telecommunication lines undergrounding capital Annual Operating Transfer from the Utility Fund has been adjusted to $407k per the draft rate study, a decrease of approximately $59k due to a revision in the  revenue, an additional $67,616 over the current year.  project.  calculation recommended by the Village Rate Consultants.  General Fund Expenditures  Ap portion of administrative salaries have been allocated to the Building Activities Fund. Personnel costs include a 5% performance increase as well as a one-time 4% premium pay adjustment for essential worker performed throughout the 25% of the existing security services contract has been allocated to the Building Activities Fund causing a reduction withing the Public Safety department of $147k or 27%, due to increased patrols and personnel during construction season. Grounds Maintenance and Fire Rescue contracts have been adjusted accordingly,  pandemic.  resulting in a combined $44k increase.  1    Capital Outlay represents the remaining share of the undergrounding project cost,  $395k.  Utility Fund Revenues  Water and Sewer revenue has been increased by 10% and 12% respectively per the revenue sufficiency study conducted. This increase generates an additional Total revenues include anticipated loan proceeds of $2.5m required to meet capital  $247k.  funding needs as outlined in the study.  Utility Fund Expenses  Professional fees were reduced by approximately $68k. The reduction is based on completed studies (i.e., rate study, capital improvement program, membrane Repairs and maintenance have been increased to capture ongoing repairs. This number may be adjusted, depending on capital improvement projects.  evaluation).  e Page 2    5  a a  I  @ -        A  -    5 68  6 A 6 6 a 8 g56s 6    0 0    &  5          5  D e a  -  -  2   de 15  S    a    5  I  5        -  8  S  -    Village of Golf Utility Fund Proposed Budget-FY2022 FY2019 Actual  FY2020 Actual  FY2021 Adopted  FY2022 Proposed  General Ledger Code/Description Revenues 343- -WATER REVENUE 343- SEWER REVENUE 343-HYDRANT REVENUE 343-OTHER INCOME 343-L LIEN: SEARCHES 361 INTERESTI INCOME 384- SERIES 2022 LOANI PROCEEDS 389- CAPITAL CONTRIBUTIONS Total Utility Revenues Expenditures 12-PAYROLL 14-OVERTIME 21-PAYROLL TAXES 22-F RETIREMENT CONTRIBUTIONS 23-HEALTH INSURANCE 24- WORKERS COMPENSATION 31- PROFESSIONAL SERVICES 32-ACCOUNTING &A AUDITING 34- OTHER CONTRACTUAL SERVICES 40-TRAVEL &F PERI DIEM 41- COMMUNICATIONS &F POSTAGE 43-UTILITIES 44- RENTALS &LEASES 45- COMMERCIAL INSURANCE 46-REPAIRS &N MAINTENANCE 49-OTHER CURRENT CHARGES 51- OFFICE SUPPLIES 52-OPERATING SUPPLIES 54-DUES, MEMBERSHIPS & SUBSCRIPTIC 63-INFRASTRUCTURE IMPROVEMENTS 64-MACHINERY &E EQUIPMENT 71- DEBT SERVICE 91- OPERATING TRANSFER OUT Total Utility Expenses Excess evenuesybpendnures Other Revenue: Sources/(Uses) Net Assets Excess Revenue)Ependtures Available NetA Assets @o 09/30/20= $857,430  variance  $1,108,181 $1,117,547 $1,078,865 $1,192,990 10% $114,125 $1,014,560 $1,026,706 $994,515 $1,127,482 12% $132,967  $15,000 $30,219 $11,800 $7,216 $0 $0  $15,000 $24,143 $7,550 $3,803 $0 $90,000  $15,000 $23,000 $7,200 $2,750 $0  $15,000 0% $23,000 0% $7,200 0% $2,750 0% $0 $2,555,510 100% $2,555,510 $0 0%  $0 $0 $0 $0 $0  $2,186,977 $2,284,748 $2,121,330 $4,923,932 57% $2,802,602  $292,271 $15,430 $23,475 $20,010 $57,269 $9,744 $13,984 $117,540 $27,400 $539,115 $577,865 $539 $8,580 $62,684 $0 $47,728 $121,720 $2,977 $870 $134,009 $9,875 $0 $0 $29,286 $455,000  $302,383 $305,470 $303,118 -1% ($2,352)  $16,362 $15,200 $17,500 13% $2,300 $24,392 $24,531 $24,527 0% $24,655 $24,439 $19,223 -27% ($5,216) $67,242 $79,688 $90,659 12% $10,971 $8,980 $10,500 $10,500 0% $85,360 $16,500 417% ($68,860) $28,150 $28,150 $28,300 1% $150 $566,420 $566,720 0% $300 $0 $500 $500 0% $10,630 $14,430 $13,750 -5% ($680) $60,660 $65,000 $65,000 0% $0 $500 $500 0% $57,336 $54,200 $62,965 14% $8,765 $263,718 $77,000 $156,500 51% $79,500 $3,654 $2,250 $2,700 17% $450 $712 $800 $1,500 47% $700 $129,457 $121,100 $121,100 0% $8,470 $17,105 $19,655 13% $2,550 $0 $0 $2,438,359 100% $2,438,359 $0 $455,000 $0 -100% ($455,000). $25,925 $149,717 $155,556 4% $5,839  ($4). $0  $0 $0 $0  $0  $456,000 $460,000 $407,009 -13% ($52,991)  $2,193,623 $2,497,068 $2,557,360 $4,522,141 43% $1,964,781 ($6,646) ($212,319) ($436,030) $401,791 ($6,646) ($212,319) ($436,030) $401,791  $0  $0  $0  $0    3a  RESOLUTION NO.2021-24  A RESOLUTION OF THE VILLAGE COUNCIL OF THE VILLAGE OF GOLF, FLORIDA, ADOPTING THE FINAL MILLAGE RATE FOR THE VILLAGE OF GOLF FOR THE FISCAL YEAR COMMENCING ON OCTOBER 1,2 2021 AND ENDING ON SEPTEMBER 30, 2022; PROVIDING WHEREAS, the Village Council oft the Village ofGolfhas determined the sum of$7,473,103 will WHEREAS, the Real Estate and Personal Property Tax Roll for the current calendar year as WHEREAS, the Village of Golf! has the power to levy ad valorem taxes against real property and NOW, THEREFORE, BE IT RESOLVED BY THE VILLAGE COUNCIL OF THE  AN EFFECTIVE DATE; AND FOR OTHER PURPOSES.  be required to operate the Village during the next Fiscal Year; and accepted evidence ai total nonexempt valuation of $205,567,337; and tangible personal property in accordance with State law. VILLAGE OF GOLE, FLORIDA, THAT:  Section 1:  The Village Council of the Village of Golfd does hereby adopt its final millage rate  of6.5452 mills to be levied for the General Fund upon all real and tangible personal property located with  the boundaries of the above-named taxing authority.  Section 2: rate of6.2867. Section 3:  The final levy of 6.5452 mills represents a 4.11% increase over the rolled-back This final millage rate of 6.5452 is levied to fund expenses for the fiscal year  commencing October 1,2021 and ending September 30, 2022.  Section 4: This Resolution shall take effect immediately upon adoption by the Village  Council.  PASSED AND. ADOPTED this 13th day of September 2021.  VILLAGE OF GOLF Michael E. Botos, Mayor  ATTEST:  Donn M. Lynn, Village Clerk APPROVED ASTOI FORM. AND LEGAL SUFFICIENCY  (SEAL)  Claudia M. McKenna, Village Attorney    4a  RESOLUTION NO. 2021-25  AI RESOLUTION OF THE VILLAGE COUNCIL OF THE VILLAGE OF GOLF, FLORIDA, ADOPTING ITS FINAL BUDGET FOR FISCAL YEAR 2021-2022; PROVIDING THAT THE BUDGET HEREBY ADOPTED MAY BE ADJUSTED OR MODIFIED BY SUBSEQUENT RESOLUTION OF THE VILLAGE COUNCIL, OR OTHERWISE UNDER CERTAIN CIRCUMSTANCES; PROVIDING AN EFFECTIVE DATE; AND FOR OTHER PURPOSES.  WHEREAS, the Village of Golf1 has established its fiscal year to begin on October 1st of each WHEREAS, Section 166.241(2), Florida Statutes, requires each municipality to adopt a budget each fiscal year by Ordinance or Resolution, unless otherwise specified in the respective municipality's  year and end on September 30th oft the following year; and  Charter; and  WHEREAS, the Charter oft the Village of Golfis silent with regard to method of adoption ofthe WHEREAS, the Village of Golf has held the required budget hearings in accordance with WHEREAS, having considered the estimates ofrevenues and expenses, it is the will and desire NOW, THEREFORE, BE IT RESOLVED BY THE VILLAGE COUNCIL OF THE Section 1: The Village Council ofthe Village of Golf, Florida, hereby adopts its budget for Fiscal Year 2021-2022; which budget is attached hereto as Exhibit "A"and made aj part hereof as iffully  budget and the Village Council desires to adopt its budget by Resolution; and  Chapter 200, Florida Statutes; and  of the Village Council that the final budget be approved and adopted as set forth herein.  VILLAGE OF GOLF, FLORIDA, THAT:  set forth herein.  Section 2: Appropriations for expenditures within a fund may be increased or decreased by motion recorded in the minutes provided that the total of the appropriations of the fund is not changed. The Village Council may establish procedures by which the Village Manager may authorize certain budget amendments within a department provided that thet total ofthea appropriations ofthe department: is  not changed. Resolution.  Section 3: Amendments other than those delineated in Section 2 above must be adopted by Section 4: The Village Clerk shall mail a copy ofthis Resolution to the Palm Beach County Property Appraiser, to the Palm Beach County Tax Collector, and to the State ofFlorida, Department of  Revenue within three (3) days after its adoption.  1-    Section 5: The Village Clerk shall, within thirty (30) days of the effective date of this Resolution, certify to the State ofFlorida, Department of] Revenue that the Village has complied with all statutory requirements in adopting the millage rate and budget. The Village Clerk shall transmit to the Department a copy of this Resolution, a copy oft the certification of value showing the rolled back rate and proposed millage rates as provided to the Property Appraiser and a certified copy oft the published  advertisement of the Final Budget Public Hearing.  Section 6: This Resolution shall take effect immediately upon adoption by the Village  Council.  PASSED AND ADOPTED this 13th day of September 2021.  VILLAGE OF GOLF Michael E. Botos, Mayor  ATTEST:  Donn M. Lynn, Village Clerk APPROVED AS TO: FORMA AND LEGAL SUFFICIENCY  (SEAL)  Claudia M. McKenna, Village Attorney  -2-