OWN  ANALAR  PROPOSED BUDGET  Fiscal Year 2024-2025    TOWN - OF MANALAPAN 600 South Ocean Boulevard, Manalapan, Florida 33462-3398 Telephone (561): 585-9477 Fax (561)585-9498 Email: ownmal@emamalspanorg www.manalapan.og  NALAR  September 18, 2024  The Honorable Mayor and Members oft the Town Commission oft the' Town of Manalapan, Florida  Commissioners:  In accordance with the requirements of State Statutes and Article IV, Section 4.03 (f)) of thel Manalapan Town Charter, the proposed budget for the fiscal year beginning October 1, 2024 and ending September 30, 2025 is herewith submitted for your review, consideration,  and action. INTRODUCTION  This document is the proposed fiscal plan for the operation of the Town of Manalapan during thei next fiscal period. The budget is presented toi the' Town Commission in a format that substantially conforms to the standards of public financial presentations known as Generally Accepted Accounting Principles (GAAP) promulgated by the National Council of Government Accounting. Iti is intended that this presentation for review of the budget by the Town Commission, presents clearly the operations of the Town and the use oftax The annual operating budget is al basic fiscal document and once adopted, will become the fiscal work program for our community and provide the basis for carrying out the Town Commission's decisions on policies and programs for the improvement, growth, and  dollars and other revenues.  orderly maintenance ofthe Town ofl Manalapan.  BUDGET PREPARATION  In assembling and formalizing this document, the Town Manager, Assistant Town Manager, and Finance Administrator sought input from town staff and Commissioners. Thej process of preparing the annual budget begins in May, which involves the compilation and gathering of information. Ideas for new and improved services are received from residents, clients (ie: contractors), elected officials, and staff throughout the year. Each department head assesses current and prior year levels of service and then calculates the costs of providing existing service levels as well as costs of providing improved levels of service. The department! heads then submit their budget requests to the Town Manager and priorities are set. These priorities are balanced with anticipated resources to result in the  Manager's proposed budget.    BUDGET SUMMARY  The proposed 2024-25 General Fund budget is $9,116,792, which represents a $1,290,447 increase from the 2023-24 budget. The Library Fund budget is $93,000, which represents a $15,941 increase from the 2023-24 budget. The Utility Fund budget is $10,037,679 which represents a $2,098,650 increase from the 2023-24 budget. The Town's assessed valuation for FY 2024-25 increased by 5.07% to $2,258,491,720 from $2,158,139,772 in FY 2023-2024. The  following represents a summary of the General Fund Balance.  General Fund Balance at Year End $1,457,697 $3,274,949 $1,854,686 $3,274,949 $2,589,294 $4,655,712  Year 9/30/20 9/30/21 9/30/22 9/30/23 9/30/24  Restricted Unassigned Restricted Unassigned Estimated Restricted Estimated Unassigned Estimated Restricted Estimated Unassigned Estimated Restricted Estimated Unassigned FIRE/RESCUE  Pending Audit Completion Pending Audit Completion Pending Audit Completion Pending Audit Completion  The fiscal impact tot this year's budget for fire/rescue services will be $2,222,066. This represents an increase of $189,802. The interlocal agreement with the County provides for the annual fee to be calculated using the lesser oftwo methodologies. The South Palm Beach property value times the County's MSTU rate, or one-half of the full cost method. The South Palm Beach property value times the County's MSTU rate has been used for the 2024-25 calculation. The current interlocal agreement was signed with Palm Beach County in May 2024 and extends their services  through 9/30/2034.  SECURITY  Last year, the Town Commission reassessed the level of service provided by the Police Department, resulting in an increase in staffing from two (2)t tothree (3)officers per shift. Building on this, the Police Chief has restructured the department to further enhance operational effectiveness. This year's budget includes the addition of four (4) sergeant positions, with one sergeant now assigned to each shift. Previously, the department operated with a chief and a lieutenant, without dedicated supervision for individual shifts. The introduction of these sergeant    roles aims to improve leadership consistency, strengthen oversight and accountability, and provide greater support to our officers. These changes are vital to maintaining the high standards of public safety expected in our community. The police department's budget supports the Chief, one (1) Lieutenant, four (4) sergeants, six (6) full-time officers, three (3) part-time officers, and one (1) The Commission has opted to continue the security guard program for the upcoming year, with funding allocated to retain the current service provider. However, the Town is actively soliciting bids to explore potential opportunities for a more cost-effective security firm without compromising service quality. The budget includes $289,476 for 24/7 security guard coverage at the guard house, ensuring consistent protection while we evaluate competitive alternatives.  part-time marine officer.  CAPITAL IMPROVEMENTS/EQUIPMENT  This section will provide highlights oft the various capital improvements and equipment scheduled in the General Fund budget. The General Fund capital budget for 2024-25 is $507,133 which represents as $143,263 decrease from the 2023-24 capital budget. Thei following summary youtlines some of the capital equipment and improvements included within this budget: one (1) police vehicle with equipment $59,590; one (1). ATV $10,655; one (1) F-550 for sanitation $115,000; New License Plate Readers (LPR's) $25,550; Police Laptops and Vehicle Docking Stations for all  police officers $51,292; Replacement of AC unit at Town Hall $9,500.  LIBRARY  The library budget anticipates thel Lecture Series will continue to expand the pool ofspeakers. The yoga and' Tai Chi community event programs will resume this year. This budget proposes that the Town'si inter-fund transfer level will remain the same for thel library at $54,000. The taxpayers of the' Town saveas substantial amounti in county Library taxes byl having the. J. Turner) MooreLibrary.  UTILITYDEPARTMENT  The total Utility Fund budget is $7,188,191 which represents a decrease of $340,838 from the 2023-24 budget. The Utility Fund is a proprietary fund, and its revenues and expenses are generated from services provided on a user-charge basis to the public and not funded through Ad Valorem taxes. The capital improvements/asset acquisition budget is in anticipation oft the water distribution improvement project starting in 2024-25. The' Town anticipates transferring $848,919  to the Utility to offset some of the capital improvement costs.  HIGHLIGHTS OF GENERALE FUND BUDGET  PD Wage Compression Resolutions with 7% Raises (PBA Contract) Contract Building Official and Code Enforcement Officer Services Fire Rescue Service provided by PBC Legal Services including labor attorney and litigation  $185,121 $57,120 $2,222,066 $120,000    Professional Fees Security guard contract  $121,050 $289,476  Insurance (premiums forl liability, property and Law Enforcement Liability) $258,060  REVENUES  The anticipated General Fund revenues fori the fiscal period are summarized on the attached pages sO that the Town Commission can readily see the various sources ofincome for the Town. Total anticipated General Fund revenues are $9,116,792. This represents an increase in budgeted revenues from 2022-23 ofS1,236,458. The unassigned fund balance continues to remain strong. The $6,551,884 in tax revenues generated represents collecting 96.7% of the Ad Valorem taxes If the Town adopts the proposed millage rate of 3.0000 the Ad Valorem proceeds would be $6,551,884. Please note the revenue projections oft this proposed budget are based on the millage rate of 3.0000. This represents no change ini the mileage rate from 2023-24 but does reflect ai tax  levied.  increasel based on' TRIM.  EXPENDITURES  The assessment oft budgetary needs is an ongoing process that encompasses both long and short- term necessities. These needs are then evaluated in conjunction with desired service levels, long and short-term policy objectives, Town Commission directives and limitations ofrevenue sources. Balancing these competing needs makes up the bulk oft the budget planning process. Necessities such as the delivery ofb basic services and insurance coverage take priority over other, less critical needs. Moreover, the Town continues to address issues critical to improving the quality oflife for ouri residents. As an organization, we seek the highest levels ofs service, the most qualified personnel, and the best equipment that we can afford. Budgetary needs are constantly prioritized, and choices are: made within the framework ofe established policies, Town Commission The staff believes the expenses represented in this budget are necessary to preserve the Town's assets and to provide the same level of service our residents are accustomed to. The proposed General Fund budget plans for operating expenditures of $7,706,740 and capital expenditures and transfers of $1,410,052 during the 2024-25 fiscal year. This represents an increase in operating expenditures of $994,792 from the 2023-24 budget. Capital expenditures decreased by $143,263 transfers increased by $438,919 from the 2023-24 budget.  direction and limited resources.    PERSONNEL  Staffing levels provide the highest level of service to the community. A 7%1 raise was agreed to during last year's PBA negotiations. A three-year PBA contract went into effect last year and is effective through 9/30/2026. The Town Commission proposed a 5% inflationary adjustment for staffthis year. The Employee Service Award program is being continued in this budget year. The program awards employees for their longevity of service to the Town. The program recognizes both full andj part time employees for their dedication and many years ofs service to the Town. An  employee is awarded at 5, 10, 15 and 20 years ofs service.  SUMMARY  The primary objective ofthe' Town Manager and staffin the preparation ofthis proposed document is to present to the Town Commission a budget plan which is within the legal framework established by state law and town charter and addresses the needs of the community for the next fiscal year. Thel budget documenti isi intended toj provide the' Town Commission, residents, and staff with information about the Town's fiscal responsibilities inj providing quality services.  ACKNOWIEDGEMENTS  A document of this scope is the result of many hours of preparation by many people. Special recognition goes out to Assistant Town Manager, Eric Marmer, Financial Administrator, Ashley Watson, Town Clerk, Erika Petersen, Police Chief, Carmen Mattox, and Utility Director, Brent  Watson for their assistance in the preparation ofthis document.  Respectfully submitted,  Linda. A. Stumpf Town Manager    Exhibit A BUDGET SUMMARY  TOWN OF MANALAPAN-FISCAL YEAR: 2024-2025  Millage Per $1000 General Fund 3.000  GENERAL LIBRARY UTILITY  TOTAL BUDGET  FUND  FUND  FUND  REVENUESSOURCES: TAXES: Ad' Valorem Taxes Sales and Use Taxes Franchisé Taxes Utility Service Taxes Business Tax and) Permits Intergovernmental Revenue Charges for Services Fines ard Forfeitures Interest Miscellanéous Revenue Other Financing Sources Interfund' Transfer In Fund Balance/Reserves/Net Assets TOTAL REVENUESSOURCES EXPENDITURES/USES: Legislative Finance & Administration Information Technology Public Safety Police Department Fire/Rescue Physical Environment: Building, Planning & Zoning Emergency/Disaster Sanitation Facilities & Grounds Maintenance Transportation/Streets Library Interfund Transfer Out Water Department Waste Water Department Distribution Capital Asset Acqusto/mprovemems Reserves TOTAL EXPENDITURESUSES  6,551,884 91,000 323,882 263,638 1,676,691 21,557 5,500 10,840 50,000 39,800 82,000 0 $9,116,792 24,500 973,608 170,600 3,398,468 2,222,066 588,286 10,000 194,062 113,849 11,300 54,000 848,919  6,551,884 91;000 323,882 263,638 1,676,691 21,557 3;546;500 10,840 67,360 46,150 5,745,050 902,919 0 $19,247,471  6,000 0 0 33,000 54,000  3,535,000 17,360 6,350 5,630,050 848,919  $93,000 $10,037,679  24,500 973,608 170,600 3;398,468 2,222,066 588,286 10,000 194,062 113,849 11,300 147,000 848,919 2,688,137 466,176 159,148 7,231,352 0 $19,247,471  93,000  2,688,137 466,176 159,148 6,724,219 0  507,133 0 $9,116,791  0  $93,000 $10,037,680  Thet tentative, adopted, and/or final budgets are on file in the office of the above referenced taxing authority as aj public record  9/13/2024    Reset Form  Print Form DR-420 R.5/12 Rule 12D-16.002 Florida Administrative Code Effective11/12  CERTIFICATION OF TAXABLEVALUE  FLORIDA Year: 2024 Principal Authority: Town of Manalapan  County: Palm Beach Taxing Authority: Town ofN Manalapan-Operating  SECTIONI: COMPLETED BY PROPERTY. APPRAISER 1. Current year taxable value of real property for operating purposes 2. Current year taxable value of! personal property for operating purposes 3. Current year taxable value of centrally assessed property for operating purposes 4. Current year gross taxable value for operating purposes (Line 1 plus Linez 2p plus Line3) $ Current year netr new1 taxable value (Add new construction, additions, rehabilitative 5. improvements! increasing: assessedy value by at least 100%, annexations, and tangible $ personal property value over 115% of the previous year's value. Subtract deletions.) 7. Prior year FINAL gross taxable value from prior year applicable Form DR-403: series $ 8. Does thet taxing authority includet taxi increment financing areas? Ify yes, enter number Does thet taxing authority levya a voted debt service millage ora a millage votedi for2 9. years or less unders 5. 9(b), Article VI, State Constitution?lfy yes, enter the number of DR-420DEBT, Certification ofVoted Debt Millaget forms attached. Ifr none, enter 0  $ $ $  2,243,591,983 (1) 14,899,738 (2) 0 (3) 2,258,491,721 (4) 8,288,904 (5) 2,250,202,817 (6) 2,136,671,009 (7) Number 0 (8) Number (9) 0  6. Current yeara adjusted taxable value (Line4 4minus Line 5) of worksheets (DR-420TIF): attached. Ifnone, enter 0  $  YES  NO YES 7 NO  Property Appraiser Certification SIGN Signature of Property Appraiser: Electronically Certified by Property Appraiser SECTIONII: COMPLETED BY TAXING AUTHORITY  Icertify thet taxable values above are correct tot the best of my knowledge.  Date:  HERE  6/26/2024 9:17:01 AM  Ifthis portion oft thei formi is not completed inl FULL) your taxing authority willl be denied TRIM certification and possibly losei its millage levy privilege for thet taxy year. Ifany! linei isr not applicable, enter -0-.  10. Prior year operating millage levy (If priory year millage was adjusted then use adjusted 11. Prior yeara ad valorem proceeds (Line7multiplied by Line 10, divided by 1,000) 12. Amount, ifa any, paid or applied inp prior year asa a consequence ofa and obligation measured bya $ dedicatedi increment value (Sum ofeitherLines 6c6 orLine 7af for alll DR-420TIF forms) 13. Adjusted prior year ad valorem proceeds (Line 111 minus Line 12) 14. Dedicatedi increment value, ifany (Sumo ofeitherLine 6b0 orline7efor alll DR-420TIF forms) 15. Adjusted current year taxable value (Line 6minus Line 14) 16. Current year rolled-backi rate (Line 136 divided byLine 15, multiplied by 1,000) 17. Current year proposed operating millage rate 18. Total taxes to bel levied at proposed millage rate (Line 17 multiplied byl Line 4, divided  millage from Form DR-422)  3.0000 $  per$1,000 (10) 6,410,013 (11) 0 (12) 6,410,013 (13) 0 (14) 2,250,202,817 (15) per $1000 (16) per$1000 (17) 6,775,475  $ $ $  2.8486 3.0000  (18)  by 1,000)  Continued on page2    DR-420 R.5/12 Page2 (19) (20) (21)  TYPEofp principalauthority (checkone) Applicable taxing authority (check one)  County Municipality Principal Authority MSTU  Independent Special District Water Management District Dependent Special District Water Management District Basin  19. 20.  21. Ismillage levied in more than one county? (check one) DEPENDENT SPECIAL DISTRICTS AND MSTUS  Yes STOP  No  STOPI HERE- SIGN AND SUBMIT  22. Enter thei total adjusted priory year ady valorem proceeds oft the principal authority, all dependent special districts, andA MSTUSI levyinga ar millage. (Thes sum ofLine 131 froma alll DR-420 $ 23. Current year aggregate rolled-backi rate (Line 22 divided by! Line 15, multiplied by 1,000) 24. Current year aggregate rolled- backt taxes (Line 41 multiplied by Line 23, divided by 1,000) $ Enter total of all operating ad valorem taxes proposed tol be levied byt thep principal 25. taxing authority, all dependent districts, and MSTUS, ifa any.( (The sum ofLine 18f from all $ 26. Current year proposed aggregate millage rate (Line. 25 divided byl Line 4, multiplied 27. Current year proposed rate asap percent change of rolled-back rate (Line 26 dividedby  6,410,013 (22) per$1,000 (23) 6,433,540 (24) 6,775,475 (25) per$1,000 (26) 5.3100 % (27)  forms)  2.8486  DR-420forms) by 1,000)  3.0000  Line 23, minus 1 multiplied by 100) First public budgethearing 9/18/2024  Date:  Time: 5:01 PME EST  Place:  600.SOcean! Blvd Manalapan 33462  Icertify the millages and rates are correct to the best of my knowledge.  Taxing Authority Certification The millages comply with the provisions ofs s. 200.065 and thej provisions of  either S. 200.071 or S. 200.081,F.S.  S  - Signature of Chief Administrative Officer: G Electronically Certified by Principal Taxing Authority  Date:  7/25/202412:01.23 PM  N Title: H E  Contact Name and Contact Title: Ashley' Watson Physical Address: 600 South Ocean Boulevard, Phone Number:  Accounting Clerk E Mailing Address: R 600! South Ocean Boulevard, City, State, Zip: Manalapan Florida 33462  Faxt Number:  Instructions on page. 3    DR-420 R.5/12 Page3  CERTIFICATION OF TAXABLE VALUE  INSTRUCTIONS  "Principal Authority" is a county, municipality, or independent special district (including water management districts). "Taxing Authority" is the entity levying the millage. This includes the principal authority, any special district dependent to the principal authority, any county municipal service taxing unit (MSTU), and water management district basins. Each taxing authority must submit to their property appraiser al DR-420 andi thet following forms, as applicable:  DR-420TIF, Tax Increment. Adjustment Worksheet DR-420DEBT, Certification of Voted Debt Millage  DR-420MM-P, Maximum Millage Levy Calculation- - Preliminary Disclosure  Section :: Property Appraiser  Section I: Taxing Authority  Use this DR-420 form for all taxing authorities except school municipality, independent special district, dependent special district, MSTU, and multicounty taxing authority. Enter only separate form for the principal authority and each dependent district, MSTU and water management district basin. Complete a DR-420TIF for each taxing authority making payments to a redevelopment trust fund under Section 163.387 (2)(a), Florida Statutes or by an ordinance, resolution or agreement to fund a project or to finance essential infrastructure. Check' "Yes"ift thet taxing authority makes payments to a attached for the taxing authority on Line 8. Enter 0 ifnone.  Complete Section II. Keep one copy, return the original and DR-420TIF, DR-420DEBT, and DR-420MM-P within 35 days of certification. Send one copy to thei tax collector. Dependent means a special districti that meets at least one of the - The membership of its governing bodyi is identical to that of the governing body of a single county or a single All members of its governing body are appointed by the governing body of a single county or a single  districts. Complete Section 1, Lines 1 through 9, for each county, one copy to your property appraiser with the applicable taxable values that apply to the taxing authority indicated. Usea special district" (ss. 200.001(8)(d) and 189.403(2), F.S.)  following criteria:  Line 8  municipality. municipality.  redevelopment trust fund. Enter the number of DR-420TIF forms e During their unexpired terms, members of the special  district's governing body are subject to removal at will by the governing body of a single county or a single affirmative vote or can be vetoed by the governing body ofa single county or a single municipality. "Independent special district" (ss. 200.001(8)(e) and 189.403 special district as defined above. A district thati includes more than one county is an independent special district unless the district lies wholly within the boundaries ofas single  Line 9  municipality.  Complete a DR-420DEBT for each taxing authority levying either The district has  av voted debt service millage (s.12, Article VII, State Constitution) oral levy voted for two years or less (s. 9(b), Article' VII, State Check" "Yes" if the taxing authority levies either a voted debt VII, State Constitution). These levies do noti include levies approved by a voter referendum not required by the State Constitution. Complete and attach DR-420DEBT. Dor not complete a separate DR-420 fori these levies. immediately send the original to: Florida Department of Revenue Property Tax Oversight TRIM Section P.O. Box 3000 Tallahassee, Florida 32315-3000  al budget that requires approval through an  Constitution).  service millage or al levy voted for 2 years or less (s. 9(b), Article (3), F.S.) means as special district that is not a dependent  municipality. Lines 12 and 14  Send a copy to each taxing authority and keep a copy. When the Non-voted millage" is any millage not defined as a' "voted  taxing authority returns thel DR-420 and the accompanying forms, millage" in S. 200.001(8)), F.S.  Adjust the calculation of the rolled-back rate fort taxi increment values and payment amounts. See the instructions for DR-420TIF. On Lines 12 and 14, carry forward values from Include only those levies derived from millage rates.  the DR-420TIF forms. Line 24  All7 TRIMforms for taxing authorities are available on our website at http:l/dor.myflorida.com/dor/property/trim    Reset Form  Print Form DR-420MM-P R.5/12 Rule 12D-16.002 FloridaA Administrative Effective 11/12 Code  MAXIMUM MILLAGE LEVY CALCULATION PRELIMINARY DISCLOSURE Forr municipal governments, counties, and: special districts  FLORIDA Year: 2024 Principal Authority: Town of Manalapan  County: Taxing Authority: Town of Manalapan- Operating  Palm Beach  Isy yourt taxing authoritya ar municipality or independent: special district that has levied  ad valoremt taxes forl less than 5) years?  Yes  No (1)  IFYES,  STOP  STOP HERE. SIGN AND SUBMIT. You are not subject to a millage limitation.  2. Current year rolled-back rate from Current Year Form DR-420, Line 16 3. Prior year maximum millage rate withar majority votef from. 2023 Form DR-420MM, Line13 4. Prior year operating millage rate from Current' Year Form DR-420, Line 10  2.8486 2.7218 3.0000  per$1,000 (2) per $1,000 (3) per$1,000 (4)  IfLine 4 is equal to or greater than Line 3, skip to Line 11. Ifless, continue to Line 5. Adjust rolled-back rate based on prior) year majority-vote maximum millage rate  5. Prior year final gross taxable valuei from Current' Year Form DR-420, Line7 6. Prior year maximum. ad valorem proceeds with majority vote (Line 31 multiplied byl Line. 5divided by 1,000) 7. Amount, ifa any, paid or appliedi inj priory yeara as a consequence of an obligation measured bya a dedicatedi increment valuet from Current' Year Form DR-420Line 12 8. Adjusted priory year ad valorem proceeds with majority vote (Line 6n minus Line 7) 9. Adjusted current year taxable value from Current' Yeari form DR-420 Line 15 10. Adjusted current year rolled- back rate (Line 80 divided byl Line 9, multiplied by 1,000)  $ $ $ $ $  2,136,671,009 (5)  (6) 0 (7) (8)  2,250,202,817 (9) per$1,000 (10) per$ $1,000 (11) 1.0569 (12) per$1,000 (13) per$1,000 (14) per$1,000 (15) millage rate ise equal  Calculate maximum millage levy 11. Rolled-backi rate tol be used for maximum millage levy calculation (Enterl Line 10ifadjusted or else enter Line 2)  2.8486 3.0107 3.3118 3.0000  12. Adjustment for change inp per capital Florida personal income (See Line 12 Instructions) 13. Majority vote maximum millage rate allowed (Line 11 multipliede by Line 12) 14. Two-thirds vote maximum millage rate allowed (Multiply Line 13 by 1.10) 16. Minimum vote required to levy proposed millage: (Check one) tot ther majority voter maximum rate. Enter Line 13 on Line 17. maximum millage rate ise equal to proposed rate. Enter Line 15 on Line 17. Ther maximum millage ratei is equal tot the proposed rate. Enter Line 15 on Line. 17. d. Referendum: Ther maximum millage ratei ise equal tot the proposed rate. Enter Line 15 on Line 17.  15. Current year proposed millage rate  (16)  a. Majority vote oft the governing body: Check here ifl Line 15 isl lesst than or equal to Line 13. The maximum b. Two-thirds vote of governing body: Check here ifLine 15isk lesst than ore equalt tol Line 14, but greater than Line 13.The Unanimous vote oft the governing body, or 3/4V votei ifr nine members or more: Check here ifL Line 15i is greater than Line 14.  V  17. The selection on Line 16 allows a maximumi millage rate of (Enter ratei indicated! by choice on! Line 16) 18. Current year gross taxable valuet from Current Year Form DR-420, Line 4  3.0107 $  per$1,000 (17) 2,258,491,721 (18)  Continued on pagez 2    Taxing Authority:  DR-420MM-P R.5/12 Page2 6,775,475 (19) 6,799,641 (20)  19. Current year proposed taxes (Line 151 multiplied! by Line 18, divided by 1,000) 20. Totalt taxes levied at the maximum millage rate (Line 17 multipliedbyLine: 18, divided  $  by1,000)  DEPENDENT SPECIAL DISTRICTS AND MSTUS  STOP HERE, SIGN AND SUBMIT.  STOP  21. Enter the current year proposed taxes of all dependent special districts &I MSTUSI levying $ ar millage. (Thes sum ofalll Lines 191 from each district's Form DR-420MM-P)  0.0000 (21) 6775475.0000 (22)  22. Total current) year proposed taxes (Line 19plus Line 21)  $ $ $ M YES  Total Maximum Taxes  23. Enter thet taxes att the maximum millage ofa all dependent: special districts &N MSTUS levying a millage (The sum ofallLines 201 from each district's Form DR-420MM-P)  0 (23) 6,799,641 (24) NO  24. Totalt taxes at maximum millage rate (Line 20, plus Line 23) Total Maximum Versus Total Taxes Levied maximum millage rate onl Line 24? (Checkone)  25. Aret total current year proposed taxes onl Line 22 equalt to or less than total taxes att the  (25)  Icertify the millages andr rates are correct tot thel best ofr myl knowledge. The millages  Taxing Authority Certification comply with the provisions ofs. 200.065 and the provisions ofe eithers 5. 200.071 ors.  S N Title: H Accounting Clerk E R Mailing Address: E  200.081,F.S.  Signature of Chief Administrative Officer: Electronically Certified by Principal Taxing Authority  Date:  7/25/2024 12:01:23F PM  Contact Namei and ContactTitle: Ashley Watson Physical Address: 600 South Ocean Boulevard, Phone Number:  City, State, Zip: Manalapan Florida 33462  Faxi Number:  Complete and submit this form DR-420MM-P, Maximum Millage Levy alculdtion-Preliminan, Disclosure, to  your property appraiser with thei form DR-420, Certification ofTaxable Value.  Instructions on page3    MAXIMUM MILLAGE LEVYCALCULATION PRELIMINARY DISCLOSURE INSTRUCTIONS Line Instructions Lines 5-10  DR-420MM-P R.5/12 Page3  General Instructions complete al DR-420MM-P. County Municipality Special district dependent to a county or municipality County MSTU Independent special district, including water management districts Water management district basin Voting requirements for millages adopted bya a two-thirds or a unanimous vote are based ont the the number of members present at the time of This form calculates the maximum tax levy for 2024 allowed under s. 200.065(5), F.S. Counties final hearing higher than allowed unders. half-cent sales tax distribution.  Each of thet following taxing authorities must  Only taxing authorities that levied a 2024 millage rate less than their maximum majority vote rate must complete these lines. The adjusted rolled-back rate on Line 10 is the rate that would have been levied ift thei maximum vote rate for 2024 had been adopted. Ifthese lines are completed, enter  the adjusted rate on Line 11.  Line 12  This line is entered by thel Department of Revenue. The same adjustment factor is used statewide by all authorities. Iti is based on the change in requires the Office of Economic and tor report each year. Lines 13 and 14  taxing Florida per capita Demographic Research  full mémbership oft the governing body, not on personal income (s. 200.00118)0,FS), which Florida Law  the vote.  Millage rates are the maximum that could be levied witha membership (three-fourths vote oft the full membership if referendum, the maximum millage rate that can be leviedi is the taxing authoritysstatutony or constitutional cap. Check the box fori the minimum vote necessary at thet final hearing to levy your adopted millage rate.  and municipalities, including dependent special majority or two-thirds vote oft the full membership oft the districts and MSTUS, which adopt ai tax levy ati the governing body. With a unanimous vote of the full 200.065, F.S., may be subject to the loss oftheir the governing body has nine or more members) ora  DR-420MM-P shows the preliminary maximum millages and taxes levied based on your proposed adoption vote. Each taxing authority must complete, sign, and submit this form to their property appraiser with their completed DR-420, Certification of Taxable Value. The vote att thet final hearing and the resulting maximum may change. After the final hearing, each taxing authority will file at final Form DR-420MM, Maximum Millage Levy Calculation  Line 16  Line 17  Enter the millage rate indicated byt the box checked in Line 16.Ifthe proposed millage rate is equal to or less than the majority vote maximum millage rate, enter the majority vote maximum, Ifat two-thirds vote, a unanimous vote, ora referendum is required, enter the proposed millage rate. For maximum rate, sO that the comparisons on Lines 21 through  Final Disclosure, with Form DR-487, Certification a millage requiring more than a majority vote, the proposed ofCompliance, with thel Department of Revenue. millage rate must be entered on Line 17, rather than the  Specific tax) year references in this form are updated eachy year by the Department.  25 are accurate.  All TRIM forms for taxing authorities are available on our website at http:/loridarevenueomlpropertvyPages/Formsaspx    Impact on Taypayer Taxable Vakie $10,000,000 using Adopted Millages  Adopted Amount of %ofTotal  Ad'Valorem Taxes Town of Manalapan Children's Services Council Florida Inland Navigation District Health Care District Palm Beach County Palm Beach County-Debt Service School Board-Local School Board-State SFWMD-District SFWMD-Okeehobee Basin SFWMD-Everglades Construction  Millage 3.0000 $ 0.4908 $ 0.0288 $ 0.6561 4.5000 $ 0.0396 $ 3.2480 $ 3.0660 0.0948 $ 0.1026 $ 0.0327 $  Tax 3,000.00 4,908.00 288.00 6,561.00 45,000.00 396.00 32,480.00 30,660.00 948.00 1,026.00 327.00  Tax Bill 2% 4% 0.2% 5% 36% 0.3% 26% 24% 1% 0.8% 0.3% 100%  $  $  15.2594 $ 125,594.00  Non-AdValorem: Taxes Solid Waste Authority Disposal  $  178.00  0.1%  TotalTax Bill  125,772.00 100.00%  School BoardState SFWMDE Everglades SFWMD  SchoolB BoardLocal  Solid Waste  Disposal  PB County-Debrsve  Town of Manalapan  Childrens Svc Council  Palm Bch County  FIND  Health Care Distrine    Manalapan Millage Rate history  4 3.5 3 2.5 2 1.5 1 0.5 0    GENERAL FUND  -  BUDGET  Proposed Budget  Fiscal Year 2024-2025    GENERAL GOVERNMENT REVENUE SYNOPSIS  The anticipated General Fund operating revenues are $9,116,792. Of this, $6,551,884 is derived from Ad Valorem taxes. The. Ad Valorem tax represents 71.85% oft the Town's operating revenues. The proposed budget anticipates including the capital projects and improvements. Thel budget anticipates the millage rate to remain at 3.0000. The Town's property values increased by 5.07% this year. Business tax and permit fees are the Town's  second largest revenue source. They represent 18.21% ofthe operating revenues.  Other 1.76%  Interovem E   1 AEE D  0.35%  $10,840 0.12%  $2,000 0.02%  Othern  7.049  MeVabn R: 71.37%  L 18.215    GENERAL FUND BUDGET SUMMARY REVENUES AND OTHER SOURCES  Adopted Budget  Proposed Budget  Actual  Actual  Actual  Actual  Actual  Account Deseription Real Estate Tax Local Option' Tax Discretionary lcent Sales" Tax Floridal Public Utility Franchise Florida Power &1 Light Gas Utility" Tax Local Communications Svc Tax Business' Tax- Town Business Tax Palm Beach County Building Permits FPLFranchise Other Licenses/Permits Building Plan Review/Revisions Statel Revenue Sharing Alcoholic Beverage One-Half Cent Sales" Tax Motor Fuel Tax Rebate Grants Intergovernmental Misc. SWA FEMA Reimbursement FDEM-ARPA: Funding $12.501 Money Reimbursement Fines & Forfeits-Town Fines & Forfeits-PBC Investment. Interest Contribution Police Restricted 911 Reimbursable Operating Chief Discretionary! Donation Fund Miscellaneous Revenue Sale of Surplus Equip/Merchandise Net Increase/Decrease) Investments Other Police Charges &1 Fees Reimbursement Policel Extral Duty Dispatch Fee Water Management Fee Waste Water Admin Fee Appropriated Fund Balance Prior Year Designated Balance  FY2020 FY2021 FY2022 FY2023  FY2024 P/E 8/31/24 FY2025  4,021,798 4,255,612 4,561,437 5,498,230 6,260,763 6,044,113 6,551,884  18,045 29,344 71,865 257,194 3,079 13,903 34,394 4,202 495,543 0 3,760 1,580 8,909 1,958 32,733 1,859 725 0 13,636 0 0 0 1,324 76,836 300 544 2,600 16,266 5,600 0 0 20,805 4,000 60,000 18,000 0 0  18,283 34,035 92,951 204,370 5,149 14,512 33,242 5,966 879,059 1,335,683 28,264 3,950 3,270 11,115 1,958 37,136 3,294 0 0 14,782 116,699 275 573 1,150 47,656 0 510 14,200 218,612 4,500 0 0 4,211 4,000 60,000 18,000 0 0  19,298 40,841 78,143 236,187 10,958 15,324 10,532 5,684 33,653 9,825 2,620 13,873 1,958 43,496 2,893 21,668 479 0 0 0 4,184 987 17,911 0 37,900 20,376 4,650 0 0 9,630 4,000 60,000 18,000 0 0  19,641 42,122 62,649 269,620 7,171 23,144 30,565 383 633,342 37,464 8,425 5,910 14,339 2,912 36,382 0 0 0 0 0 0 2,135 1,153 170,279 0 1,053 27,450 636,048 5,521 0 0 6,240 4,000 60,000 18,000 0 0  19,800 41,704 95,675 300,100 9,400 26,358 33,000 3,000 700,000 1,111,555 93,469 8,200 5,000 13,367 3,900 35,002 6,191 0 510 0 0 0 1,260 1,977 25,368 0 1,800 0 25,000 5,500 0 0 2,000 4,000 60,000 18,000 0 0  10,835 23,015 159,115 138,534 6,643 4,414 30,509 1,663 29,255 3,150 2,335 7,614 1,958 18,463 685 0 0 0 0 0 423 6,560 31,826 0 1,226 18,098 55,892 6,300 0 0 4,088 4,000 60,000 18,000 0 0  19,000 40,000 238,673 280,000 9,965 15,000 32,500 3,000 1,626,191 43,882 10,000 5,000 13,057 3,500 32,000 4,500 0 500 0 0 0 1,000 9,840 50,000 0 1,800 0 32,000 6,000 0 0 5,500 4,000 60,000 18,000 0 0  TOTAL REV/OTHER SOURCE: 5,220,802 6,137,332 6,622,188 7,624,179 7,800,344 7,800,270 9,116,792  Proposed millage 2024-25-3.0000 2023-24 millage rate was 3.0000  9/13/2024    REVENUE NOTES/LINE ITEM JUSTIFICATIONS  Ad Valorem Tax: The Certificate of Taxable Value (DR420) indicates a current gross taxable value (for operating purposes) of $2,258,491,720. This is an increase of 5.07% from the prior year's gross taxable value of$2,158,139,772. Thej projected revenue for FY 2024-25 is based on a proposed millage rate of 3.0000. Budgeting 96.7% of the millage rate will generate an Local Option Gas Tax: The State provided an estimate for budgetary purposes which is an Florida Public Utilities: Staffrecommends budgeting $238,673 based on projected numbers. Utility Tax: The Town levies a 10%1 tax on all sales of electricity and metered gas. Based on  estimated $6,551,884.  increase from the prior year to $19,000.  historical collections the following is recommended:  Florida Power & Light - $280,000 Gas/propane providers isi increased to-s 9,965  Local Communications Service Tax: Based on the state's] projected revenues, the estimate for Business Tax Receipt: This line item is split between the Town's and the County's revenues. Staff projects the Town's revenues to be $32,500 and the County's tol be $3,000. Building Permits: Based on anticipated new building, historical collected revenues the staff Other Fees/Permits: This line item is for fees which do not clearly fall into the Business Tax Receipt or Building Permit category but are recurring permits or fees. Examples include fees for variances, special exceptions and paver agreements. Based onl historical collected revenues, staff Building Plan Review Fee: This fee represents the additional plan review: fees for building plans that were previously submitted and: reviewed with the initial buildingi permit and require changes. State Revenue Sharing: The State provided an estimate for budgetary purposes which is an Alcoholic Beverage: Based on Town businesses that purchase beverage licenses from the State.  next year is $15,000  recommends increasing this to $1,626,191.  recommends this be budgeted at $43,882.  Staff recommends budgeting $5,000. increase from the prior year to $13,057. Staffrecommends budgeting $3,500.    One-Half Cent Sales Tax: The State's estimate accuracy has not always been reliable due to fluctuations in the economy. The State's estimate decreased from the prior year to $32,000. Motor Fuel Tax Rebate: This is a State reimbursement based on our gasoline purchases and is Intergovernmental Miscellaneous: TheTownreceives quarterly revenue sharing from the Solid Discretionary 1 cent Sales Tax: Palm Beach County residents voted to increase the sales tax by 1% effective January 1, 2017. These funds are restricted and are to be used for infrastructure improvements and capital. The State's estimate decreased from the prior year to $40,000. Fines & Forfeitures: Recommend funding $9,840 for the Palm Beach County fines line item. Investment Interest: Based on the projected level of undesignated fund balance and interest rates currently received by Seacoast Bank, next fiscal year revenues are projected at $50,000. Miscellaneous: Consists ofrevenue not classified elsewhere including a utility credit of $27,000 Sale of Surplus Equipment: This item represents the sale of a vehicle. Recommend $6,000. Reimbursement for Police Extra Duty: Revenue anticipated for the contract ofpolice services. Dispatch Fee: Utility Department contribution toward the dispatch service. Dispatch answers the Utility Department telephone line between 4p.m. and 12 a.m. and on weekends for water service reports and dispatching emergencies to the water department. Recommend this line item Water Management Fee: We established a fee on the basis of a rental amount for office space and equipment as well as an amount toward the Town Manager's salary, Town Clerk's salary, Administrative Assistant and Maintenance salary for administrative duties and responsibilities that pertain to the Utility Department. Recommend this line item remain at $60,000. Wastewater Administration: Based on the same concept as the Water Management Fee, staff  paid quarterly. Recommend budgeting $4,500. Waste Authority. Staffrecommends budgeting $500.  from Palm Beach Fire Rescue. Recommend budgeting $32,000.  Recommend budgeting $5,500.  remain at $4,000.  recommends this line item be budgeted at $18,000.    GENERAL GOVERNMENT EXPENDITURE OVERVIEW  Sanitation $194,062 2%  Transportation Streets $11,300 .002%  Emergency/ Disaster 10,000 0%  Legislative $24,500 0%  Finance & Admin $973,608 11%  Interfund" Transfer, $902,919 10%  Capital $507,133 6%  Bldg/Planning /Zoning $588,286 7%  Info Technology $170,600 2%  Police $3,398,468 37%  Fire $2,222,066 24%  - Legislative Fire  Finance & Admin  - Info Technology  Police Capital  Bldg/Planning/ Zoning - Emergency/ Disaster . Sanitation  - Facilities/ Grounds  - Transportation/Streets . Interfund Transfer    LEGISLATIVE  Proposed Budget  Fiscal Year 2024-2025    LEGISLATIVE SYNOPSIS  The Commission's objective is to set policies to see that services and programs are designed to assure the safety and well-being of all residents. The Town's staffing organization is designed to meet the Commission's expectations. The Commission has identified certain priorities which establish the spending for services for the fiscal year. The Commission appropriates all funds at the department level.  The detailed justification is included in the budget summary.    GENERAL FUND BUDGET SUMMARY  Adopted Budget  Proposed Budger  Actual FV2020 FY2021  Actual  Actual FY2022 FY2023  Actual  Actual  Account Description LEGISLATIVE Legal Services Litigation Costs Commission ContinyencyInflation. Adi LEGISLATIVE TOTAL  FY2024 F/Y 8/31/24 FY2025  1,575 15,581 3,852 21,008  956 1,406 59 2,422  0 850 0 850  0 4,981 210 5,191  1,000 1,000 10.000 12,000  4,319 1,688 1,145 7,151  10,000 4,500 10,000 24,500  9/13/2024    EXPENSE NOTESILINE-ITEM JUSTIFICATIONS  COMMISSIONLEGISLATIVE  Legal Services: Funds provide for the legal services of the Town Attorney to the Commission. Litigation Costs: Funds provide for the litigation costs relating to actions taken by the Commission Contingency: This line item provides for any unanticipated expenses that develop  Budgeting for this item is $10,000.  Commission. Budgeting for this item will be reduced to $4,500. during the year. Staffrecommends funding $10,000.    ADMINISTRATION  DEPARTMENT  TEAMWORK  Proposed Budget  Fiscal Year 2024-2025    FINANCE AND ADMINISTRATION SYNOPSIS  This department provides for the overall operating costs associated with the operation of the' Town including but not limited to professional fees, accounting, legal fees, insurance, equipment rental(s), advertising, postage, printing, etc. The Town Manager provides the administration of all Town affairs and departments ensuring all laws, provisions of the Charter and acts oft the Commission are enforced and implemented. The Town Manager provides the annual budget submission and provides fiscal services to the Town; manages the resources in a responsive: manner; providing financial management information to the Commission by keeping the Commission The Town Clerk provides support to the Town Commission and the residents of Manalapan by accurately recording and maintaining the proceedings of the Town Commission, the Architectural Commission and the Zoning Commission; maintaining and making easily accessible all official records of the Town; administers all regular and special municipal, state and federal elections; providing forar recordsi management program; providing for code enforcement hearings and by providing for collections ofl business tax receipts and registrations.  informed on current and future financial needs.  The detailed justification is included following the budget summary.    GENERAL FUND BUDGET SUMMARY  Adopted Budget  Proposed Budget  Actual  Actual  Actual  Actual  Actual  Account Description  FY'2020 FY2021 FY2022 FY2023  FY2024 F/Y'8/31/24 FY2025  FINANCE & ADMINISTRATION  Executive Salaries Regular Salaries Employee: Service Program FICA/Medicare Taxes Overtime Retirement Contribution Life & Health] Insurance Workers' Compensation 457/401A Match) Program Professional Services Legal Services Codification Accounting/Audit Postage Cell) Phones Electric/Gas Service Equipment Rental/Lease Insurançe Repairs & Maintenance Vehiclel Repairs &1 Maintenance Printing Newsletter Reproduction Town) Directory Promotional. Activities Miscellaneous Small Equipment Legal Ads & Others Election Costs ReodRsmtomDamucion Office Supplies Dues & Subscriptions MetingpschdwCamisaces Travel! MstingscholiCamtisases Capital Equipment FINANCE & ADMIN TOTAL  142,141 101,460 0 17,399 0 35,146 35,856 129 10,000 20,269 33,772 5,361, 7,856 17,750 1,595 11,693 976 60,461 189 1,212 916 0 1,413 0 106 0 8,799 455 350 3,088 5,947 645 0 0 524,983  144,783 104,270 0 17,798 0 35,113 32,614 226 10,000 41,928 46,695 3,096 5,213 18,475 1,620 11,261 1,134 67,333 0 140 1,344 0 0 0 3,478 1,324 2,711 603 2,783 3,689 6,353 924 0 919 565,829  156,347 134,323 0 20,291 0. 77,184 51,389 219 8,550 34,225 62,886 6,997 3,952 4,620 1,675 14,402 528 74,411 256 0 1,350 0 0 0 1,154 270 4,304 201 3,495 3,309 7,204 1,364 1,159 3,230 679,294  171,728 93,895 5,000 18,716 0 25,500 52,267 301 6,300 43,123 45,273 0 4,543 13,655 1,180 16,392 581 90,435 214 655 1,276 0 1,448 0 92 1,221 4,664 227 4,397 2,721 5,891 1,205 890 0 613,792  175,243 88,062 0 20,143 0 60,000 41,500 420 15,000 85,000 70,000 4,000 6,000 26,000 1,300 16,800 1,500 126,912 250 500 1,500 0 1,900 200 2,300 2,000 6,500 750 1,500 4,000 6,650 2,000 4,500 2,500 774,930  256,026 91,614 D 25,689 27,501 75,782 330 10,239 30,879 60,264 759 20,518 3,067 1,595 11,895 964 127,498 817 7,921 1,450. 0 0 41 1,071 2,281 415 516 750 5,448 6,075 1,432 1,948 1,199 775,984  215,000 136,729 40,400 30,457 2,000 60,000 61,652 400 15,000 111,050 35,000 4,000 22,550 4,000 1,300 13,000 1,300 177,300 550 570 1,500 0 1,600 200 2,375 6,500 4,500 750 1.000 5,000 7,425 2,000 6,000 2,500 973,608  9/13/2024    EXPENSE NOTESLINE-ITEM. JUSTIFICATIONS  FINANCE AND ADMINISTRATION  Salaries: The 2024-25 budget reflects a 7% raise for employees. Funds provide salaries for: Town Manager, and a percentage ofthe Town Clerks salary, Finance Administrator's salary, and Retirement Contribution: The Town Commission moved from a defined contribution 401 plan toa defined benefit local pension plan on. January 1,2 2019. The. Actuary develops the cost annually. The employée's contribution is 7%. TheTown'scontribution will fluctuate annually. Recommend Life and Health Insurance: Funds provide forl health, dental, disability and life insurance benefits for two and a half (2 %) employees. The Town currently pays 100% of the employees' health coverage cost and contributes 50% to the dependent health coverage costs. Recommend funding Workers' Compensation: Funds provide for Worker's Compensation insurance for two anda 457/401A Match Program: The Commission implemented a match program for all full-time employees. The Town will match the contribution the employee makes based on a tiered $5,000- Professional Services: These funds provide for various projects that require outside consultants such as engineering services and planning services. Staff recommends funding be decreased to $111,050 this year for the following projects/issues. The dollar amounts listed for each item are $8,000 for engineering services related to the NPDES (National Pollutant Discharge Emission System). Each year all cities must prepare a detailed annual report on all NPDES permit requirements. Staffi is recommending funding be provided for Engenuity Group to prepare the Town's Annual NPDES Report and represent the Town's interest at all NPDES meetings. Fee also includes assistance with permit required activities with which the' Town  the Management Analyst's salary.  line-item funding at $60,000.  at $61,652.  half (2 %) personnel. Recommend budgeting $400.  $10,000 annual program. Staffrecommends funding $15,000.  based on estimates.  must comply (dry weather screening, etc.). $450 for annual permit fee for NPDES. $600 for annual cost of the Employee Assistance Program (EAP). $5,000 Code of Ordinance review and updates. $15,000 Investment advisor Pension Board $40,000 for an accountant to assist with the finance needs  Remaining funds to cover all other professional services needed throughout the year not  specifically identified.  Legal Services: Funds provide for the legal services ofthe Town Attorney and other legal services  related to personnel matters, etc. Budgeting for this item is $35,000.    Codification: Funding proposed at $4,000 this year for reformatting and codification of ordinances; code link to Municipal Code Website; codification folio program update. Accounting/Audit Fee: Funds provide for the General Fund and Pension Fund portion of the Annual Audit, GASB standards and implementations. Staffrecommends funding at $22,550. Cell Phones: This line item represents cell phone sérvice for two (2) staff at an ànnual cost of Electric/Gas Service: This line item covers the electric and natural gas costs for Town Hall based on actual costs along with an FPL increase in rates, along with natural gas for the generator. Service runs 241 hours a day with Palm Beach County Fire Rescue occupying the building. Funding Equipment Rental: Funds provide for the rental of a postal meter and annual maintenance agreement, on the folding machine. Costs for these items are split with the Utility Fund. Funding Vehicle Repairs & Maintenance: Funds provide for oil changes for the Town Manager vehicle. Printing: Funds provide for printing expenses including envelopes, forms and checks. along with per copy charges for all other printing. Per copy charges include toner and copier maintenance Town Directory: This item represents the cost to print the Town directory. Staffrecommends Promotional Activities: Funds provide for employee awards and recognitions throughout the Miscellaneous: Funds provide for miscellaneous expenses such as badges, florist expenses, meeting supplies retirement costs and misc. hardware expenses (keys, batteries, etc.). Staff Postage: Staff proposes funding $4,000 to cover costs for postage for all departments. Insurance: Funds provide for insurance premiums for auto, property, general liability, flood and Small Equipment: Funds provide for the purchase-replacemen: of small office furniture or equipment such as a fax machine, calculator, etc. Staffrecommends funding be $6,500. Legal Ads & Others: Funds provide for advertising costs related to ordinances, zoning changes, employment ads, budget, etc. Staffrecommends: this budget item be $4,500.  $1,290.  proposed at $13,200.  proposed at $1,575.  Staffr reçommends funding $500.  costs for the copy machine. Staffrecommends funding $1,500.  funding be $1,600.  year. Recommend funding at $200.  recommends funding for this item be $2,375.  POL insurance. Funding has been increased to $177,300.    Election Costs: In 2009 the Supervisor of Elections advised that all municipalities would be responsible for all costs relating to municipal elections. This line item represents the costs related to1 the elections: voting equipment, poll workers, advertising, etc. Staffrecommends funding $750. KeeretataDairdla: This line itèm includes a shredding service, file foldérs. for archive ofj personnel records project along with miscellaneous supplies. The staff is working on the project to automate our records. This will be a multiyear project. Staff recommends funding Office Supplies: This item represents all office supplies needed to operate. Staff recommends Dues and Subscriptions: Funds provide for membership to various professional organizations for three administrative personnel: PBC League ofCities, Florida Léague of Cities, Florida City and County Management Assoc., International City Management Association, PBC Clerks Association, International Institute of Municipal Clerks, Florida Association of City Clerks, Meetings/Schools/Conferences: Funds provide for professional development seminars, classes and conferences for three administrative personnel for the Florida City and County Management Association Annual Conference, Govt. Finance Officer's Assoc. and Florida Association of City Clerks Annual Conference and seminars relating to personnel management, finance, etc. Travel Meetings/Schools/Conference: This line item includes all travel, lodging and per diem cost related to meetings/schools and conferences. Staff requests funding $6,000. Capital Equipment: The Town needs to replace several pieces of office furniture and equipment (cost less than $1,000 per item). Staffrequests the funding for this line item at $2,500.  at $1,000.  reducing funding to $5,000.,  Government Finance Officers Association, etc. for a request of $7,425.  Recommend funding $2,000.    Information  Technology  Data Management,  Domain & Hosting  Server Management  Network Management  Hardware Support  Application &Software  Proposed Budget  Fiscal Year 2024-2025    INFORMATION TECHNOLOGY SYNOPSIS  This department is responsible for the management and maintenance of the information systems infrastructure and technology resource requirements. Technology is used to effectively promote the Town's messages to its citizens. Technology resource requirements for the Town are already at al high level and will continue toi improve. Police vehicles are equipped with laptop computers and use: air cards for wireless connectivity toj promote efficient operations by reducing the need to do paperwork in the office and allowing officers to remain on the road and An increased number of cameras throughout the Town in addition to the future installation of the encrypted All services provided by Information Technology are delivered efficiently and effectively, by trained and  more visible within the community.  communication system in dispatch will assist with daily operations and surveillance.  courteous professionals.  The detailed justification is included following the budget summary.    GENERAL FUND BUDGET SUMMARY  Adopted Budget  Proposed Budget  Actual FY2020 FY2021  Actual  Actual FY2022 FV2023  Actual  Actual  Account Description  FY2024 F/Y 8/31/24 FY2025  INFORMAYTION TECHNOLOGY  Professional Services Consulting/oflware Support Telephone/Datal Lines Repairs & Maintenance Miscellaneous Expense Small Equipment Operating Supplies Capital Equipment  1,026 49,110 46,407 1,082 4,776 0 0 102,401  450 62,988 52,830 599 0 0 0 0 116,866  2,010 56,126 57,288 495 0 3,652 0 0 119,571  13,244 49,334 55,887 1,394 0 757 131 0 120,748  10,000 91,000 52,000 1,000 0 3,310 150 0 157,460  1,000 76,025 55,786 0 0 4,437 0 0 137,248  10,000 100,000 56,150 1,000 3,300 150 0 170,600  INFORMATION TECH TOTAL  9/13/2024    EXPENSE NOTESLINE-IEM: JUSTIFICATIONS  INFORMATION TECHNOLOGY  Professional Services: These funds are provided for various projects that require outside Consulting FeeySoflwareSupport: Funds are provided for annual software maintenancellicense fees for: Node0 managed services computer support $23,925; CodeRed Annual Support $1,350; Police Law Institute $2,220; annual software maintenancelicense fees (ABILA)financial, payroll and' accounts payable financial $8,500; website hosting $2,000; BIS audio recording softwaré support $1,400; Office 365 exchange online $4,080; Eagent $1,680; Live view $3,828; IMS registration and supportS720; Equature Voice Recorder $3,650; alarm system for dispatch h$1,000; AED annual maintenance $1,438; My Govt Online $3,132; Power DMS $4,535; Identisystems $1,009: FLOCK LPR System $21,000; Motorola radio support $5,500; miscellaneous technical support, maintenance and training funds $8,153. Funding is proposed at $99,100. Telephone/Data Line/Wireless: Funds budgeted cover costs for telephone service; Comcast Internet service for camera service, servers, dispatch; long distancé service; Verizon Air Cards Repairs & Maintenance: Funds provide for the repair and maintenance for telephone repairs, Smal! Equipment: Funds provide for the Purehase/replacement of small equipment (cost less than $1,000 per item) and for software/hardware upgrades. Staffr recommends funding at $3,300.  consulting services. Funding in the amount of$10,000 is proposed this year.  eight (8). Funding proposed at $56,150.  equipment and cable repairs. Request funding in the amount of $1,000.    PUBLIC SAFETY  VORKING  TOGETHER  for a safer community  Proposed Budget  Fiscal Year 2024-2025    POLICE DEPARTMENT SYNOPSIS  The members oft the Manalapan Police Department are committed to providing the highest level ofs service to the community. Their desire to protect and respect the freedoms and rights ofthose they encounter are demonstrated The Police Department provides the community with efficient and effective police services. The Department utilizes Problem Solving Oriented Policing (PSOP)philosophies to guide the delivery ofits services. Using this philosophy enables the Department to use its statistical data to focus resources, actively seeking out potential problems and mitigate them before they can become troublesome and are used to reduce social harm to the The department staffing includes the Chief, one (1)Lieutenant, four (4) sergeants, six (6) full-time officers, threè (3) part-time officers, one (1) part-time marine officer, and four (4) part-time dispatchers. The departments primary responsibilities include, but are not limited to, uniformed patrol, beach patrol, marine patrol, criminal investigations, traffic control, code enforcement, special events staffing, records retention, first responder medical treatment and minimal publicworkst tasks. Thej public safety dispatch centeri is a fully functional 911 public safety  by excellence through service.  community. This is demonstrated by their motto "no call is too small".  answering system.  The detailed justification is included following the budget summary.    GENERAL FUND BUDGET SUMMARY  Adopted Budget  Proposed Budget  Actual FY2020 FY2021  Actual  Actual FY2022 FY-2023  Actual  Actual  Account Description Officer Salaries Gas Allowance Dispatch Salaries Part Time Police Officers Overtime FDLEI Incentivel Pay Ins Service Training Extral Duty Pay-Reimbursable Employee Service Program FICA/Medicare Taxes Retirement Contribution Life &1 Health) Insurance Workers' Compensation Unemployment Comp 457/401A Match) Program Legal) Fees/Union: Issues Hiring/Processing/ Fees Cell Phones Gatehouse. Electric Law Enforcement. Liability) Insurance Repairs & Maintenance Vehicle Repair &1 Maintenance Radios Repair & Maintenance Marinel Unit Operations Contract Gatehouse: Security Services Gatehouse Repair/Maintenance Dispatch 911 Operations Printing Promotional. Activities Miscellaneous Smalll Equipment Contrib. P/SI Restricted: Exp Fire Arm Supplies Office! Supplies Uniforms Uniform Maintenance Gas & Oil Donation! Expenditures Investigative Costs Dues & Subscriptions MetingrschdxComisacs Trave-Meting/Schols/Conferemces Educational Assistance $2.001 Education Annual Fitness Program Capital Equipment Defined Benefit Grants Exp-Block Grants Exp-Vests POLICE TOTAL  FY2024 F/Y 8/31/24 FY2025  POLICE DEPARTMENT  880,020 903,190 814,224 0 0 0 260,806 274,503 251,686 87,124 80,591 78,745 69,603 53,715 106,372 9,882 8,636 7,250 5,366 10,357 5,373 15,376 3,144 6,802 0 13,125 7,500 97,682 102,003 374,467 147,668 191,585 224,866 250,081 227,608 374,467 28,842 36,377 35,320 0 0 349 21,950 24,579 34,966 31,118 30,273 12,629 2,578 2,938 6,899 6,299 4,242 3,145 1,367 1,053 1,669 14,617 15,991 19,313 2,628 2,185 2,035 27,237 21,672 20,784 1,603 273 261 1,127 4,971 1,587 187,846 193,726 198,233 1,593 1,378 1,709 50 0 0 0 0 0 1,854 1,275 1,753 1,543 1,002 1,099 3,104 7,501 4,904 1,174 0 11,029 2,212 2,694 1,898 2,802 2,388 3,296 6,300 9,721 6,745 8,248 8,017 8,516 16,859 21,348 26,539 9,847 285 0 279 126 867 1,548 735 110 1,974 2,854 1,524 393 0 0 0 0 0 500 0 500 0 663 1,154 1,630 3,599 0 72,467 0 0 0 (939) (2,427) 2,530 1,638 3,780  0 1,086,559 0 24,000 289,971 302,618 125,680 338,030 88,788 65,000 7,117 10,000 19,206 20,362 15,494 3,000 4,375 4,000 105,783 141,798 200,953 315,000 227,655 210,311 34,833 41,192 0 0 33,050 55,000 33,236 20,000 10,218 3,000 2,388 6,100 2,108 2,160 22,039 28,842 3,899 4,000 28,461 26,000 163 600 3,476 7,000 263,409 274,500 0 1,520 0 0 0 100 686 1,800 916 1,200 3,535 10,100 16,944 0 3,196 3,750 7,184 5,400 13,405 10,000 6,251 14,400 25,030 33,000 4,080 0 290 1,100 1,576 1,500 4,442 5,040 2,289 2,800 0 3,000 500 500 1,256 2,100 95 1,500 0 0 (758) 0 8,311 1,400  916,406 19,200 298,889 276,216 37,551 5,298 11,108 9,917 4,000 118,590 216,707 229,049 63,902 0 43,883 5,386 4,056 2,835 1,201 1,319 2,929 28,928 211 4,195 237,169 1,451 0 0 319 1,338 6,871 19,860 3,646 4,574 11,782 5,699 23,734 0 551 999 512 493 0 500 2,051 0 0 552 617  1,182,443 24,000 317,810 369,720 60,000 10,000 15,000 5,500 95,500 157,282 315,000 271,138 39,000 0 55,000 15,000 3,000 3,000 1,800 34,280 4,000 30,500 600 5,000 289,476 1,520 0 250 1,800 1,200 10,000 0 4,000 6,000 10,000 7,750 33,000 0 1,100 1,500 4,500 2,800 3,000 500 2,100 2,000 0 1,400  2,287,727 2,271,024 2,661,935 1,621,529 3,089,282 2,623,390 3,398,468  9/13/2024    EXPENSE NOTES/LINE-ITEM. JUSTIPICATIONS  POLICE DEPARTMENT  Salaries: Funds provide for the Police Chief, one (1) Lieutenant, four (4) sergeants, six (6). full- timé officers, threè (3): part-time officers, and one (1) part-time marine officer. Dispatch Salaries: provide for the salaries for three (3) full-time dispatchers and four (4) part-time dispatchèrs.. The PBA Contract renewed on 10/01/23. The 2024-25 budget reflects a 7% raise for employees. Overtime: Funds provide for overtime pay for all Police and dispatch personnel whose workweek exceeds the mandated hours per work cycle. Overtime pay: is used to cover shifts when personnel call out sick, go on vacation or are out of service at training. To help offset overtime, two part- time police offiçers will augment coverage thus reducing the need for overtime, Itis recommended FDLE Incentive Pay:. Funds provide for FDLE mandated payments to each officer based on schooling and education. As Police Department personnel increase their education in recognized courses, they become eligible for incentive pay up to $1,500 per person per year. Based on, our In-Service Training: Funds provide for monthly law enforcement training for all Police Department officers. Each employee (exçluding Dispatchers) will participate in in-servicetraining provided by the: Palm Beach Sheriff's Department. Staff récommends this line be budgeted at Gas Allowance: The full-time Police officers will receive. a $200 monthly gas stipend which was Extra Duty Pay-Reimbursable: This line item is for anticipated contracted policé services by Town residents. The cost for this item is offset by a revenue line item. Staffrecommends $5,500 Retirement Contribution: The Town Commission moved from a defined contribution 401 plan toa defined benefit local pension plan on. January.1,2019. The Actuary develops the cost annually. The employee's contribution is 7%. The Town's contribution will fluctuate annually. Life and Health Insurance: Funds provide forl health, dental, disability and life insurance benefits for seventeen (17) full-time employees. The Town currently pays 100% of the employee's health coverage cost and contributes 50% to the dependent health coyerage costs. Recommend funding Workers' Compensation: Funds provide for the department's portion of Workers' Compensation insurance for all eligible employees. Recommend funding at $39,000.  that this line item be $60,000..  current staff, funding is anticipated tol be $10,000.  $15,000.  implemented with the PBA contract. Recommend funding $24,000  be budgeted.  Recommend line-item funding at $315,000.  this line item at $271,138.    457/401A Match Program: The Commission implemented a match program for all full-time employees. The Town will match the contribution the employee makes based on a tiered $5,000- Marine Unit Operations: The Commission instituted a marine unit to help patrol the waterways throughout Manalapan. The maintenance of the vessel, gas and other operational costs associated Legal Fees/Union Issues: The $15,000 budgeted represents the estimated costs associated with Hiring/Processing Fees: This line is for the costs related to employee physicals, drug testing, and Cell Phones: This represents the costs associated with department cell phones and officer stipends Gatehouse Electric: Funding to be increased to $1,800 which represents costs for electricity to Facilities & Equipment Repair & Maintenance: Funds provide for miscellaneous repairs to office equipment, oxygen equipment, radar certifications, fire extinguisher maintenance, and Vehicle Repair and Maintenance: Funds provide for the repair and maintenance of all Police Department vehiçles, and two. ATV's. Two(2)newy vehicles are scheduled to be purchased in 2023- Radios Repair and Maintenance: Funds provide for radio maintenance. Staff recommends Gatehouse Repair & Maintenance: Funds provide fori routine maintenance at the Gatehouse. Staff Printing: Funds cover cost of printing business cards, parking tickets, ID cards, etc. Staff Promotional Activities: Funds provide: for employee awards and recognitions throughout the year. Miscellaneous: Funds provide for various items not included elsewhere in the budget. Staff Law Enforcement Liability Insurance: The premium reflects a Law Enforcement Liability  $10,000 annual program. Staffrecommends: funding $55,000.  with this unit are budgeted at $5,000.  legal representation on union and personnel matters.  psychological testing. Staff recommends funding at $3,000. for cell phones. Funding is proposed at $3,000.  the gatehouse facility.  building maintenance. Funding is proposed at $4,000.  24. Staff proposes funding at $30,500.  funding $600.  recommends funding remain at $1,520. recommends funding $250.  Recommend funding remains at $1,800. recommends funding at $1,200.  exposure of $5 million. Funding the premium at $34,280.    Small Equipment: Funds provide for the purchase of small equipment (cost less than $1,000 per item), Gas pump, refrigerator for the squad room, ice machine along with other items for police Contract Security Services: This line item represents the contract for security guards for 24/7 Firearm Supplies: This line itém includes firearm maintenance and ammunition costs. Office Supplies: This item represents all office supplies needed to operate the department. Staff Investigative Supplies: Funding provides for thej purchase of crime scene requirements, and crime Uniforms: Funding provides for the purchase of uniforms for fourteen (14): full-time Police Department personnel plus ten (10) part-time employees. Staff recommends funding $10,000. Uniform Maintenance: Funds provide for the dry cleaning and repairs of all Poliçe Department Gas & Oil: Funds for fuel for all police vehicles along with oil changes on the fleet vehicles. Dues & Subscriptions: Funds provide for various professional publications and membership dues for Police Department personnel i.e., Police Chief's Association, Florida PAC, IAPE and IALEIFI. Meetings/Schools/Conferences: Funds provided for professional development, conferences, and. Travel Meetings/Schools/Conferences: This line item includes all travel, lodging and per diem cost related to meetings/schools and conferences. Staffrecommends funding at $2,800. $2.00 Education Reimbursement: Funding represents monies that are to be segregated for educational costs that are reimbursed from fines. These expenses are offset by a revenue line item. Annual Fitness Program: This line item incorporates a fitness program for personnel. Participating individuals provide a paid gym membership and are reimbursed up to $150. Staff Capital Equipment: Funds provide for small capital purchases under $1,000. Funding in the Vest Grant: Funding represents 50% reimbursement on the purchase of four (4) bullet resistant  activities. Staffrecommends funding of$10,000.  coverage at the gatehouse. Funding has increased to $289,476.  : : :  Funding isi increased due to the current staffing and is requested at $4,000.  :  reçommends funding be at $6,000.  scene supplies, etc. Staffrecommends funding of $1,100.  uniforms. Staff recommends funding of $7,750.  Funding proposed at $33,000 based on consumption and current fuel çosts.  5  Staffrecommends funding of $1,500.  training of personnel. Staffrecommends funding of $4,500.  Staffrecommends $500.  recommends funding of $2,100.  amount of $2,000 is requested to replace office equipment.  vests. $1,400 has been budgeted.    FIRE RESCUE  AL badi M  Proposed Budget  Fiscal Year 2024-2025    FIRE RESCUE SYNOPSIS  This department provides the residents and visitors of Manalapan with contracted fire/rescue services provided by Palm Beach County Fire Rescue. These services are delivered effectively by highly trained and courteous  professionals using modern techniques and equipment.  The detailed justification isi included following the budget summary.  ************    GENERAL FUND BUDGET SUMMARY  Adopted Budget  Proposed Budger  Acfual FY2020 FY2021  Aetual  Actual FY2022 FY2023  Actual  Actual  Account Description Fire Rescue Contract Services FIRE TOTAL  FY2024 F/Y 8/31/24 FY2025  FIRE RESCUE DEPARTMENT  1.250.356 1,520,116 1,580,280 1,787,366 2.032,264 2.032,264 2,222,066 1,250,356 1,520,116 1,580,280 1,787,366 2,032,264 2,032,264 2,222,066  9/13/2024    EXPENSE NOTES/LINE-ITEM JUSTIFICATIONS  FIRE/RESCUE  Fire/Rescue Services: Funds have been budgeted in the amount of $2,222,066 to provide for contracting with Palm Beach County for Fire/Rescue Services. The interlocal agreement provides for the fee to be calculated using the lesser of two methodologies. South Palm Beach property value times thel MSTU millage rate, or one-halfo oft the full cost methodology. One-half of the full cost methodology would be $2,212,476. The South Palm Beach property value times the MSTU millage rate is being used for 2024-25. This reflects an increase of $189,802 from the 2023-24 charge due to the increase in South Palm Beach's property values and the proposed MSTU.    BUILDING, PLANNING  and ZONING  Proposed Budget  Fiscal Year 2024-2025    PLANNING, ZONING & BUILDING DEPARTMENT SYNOPSIS  This department ensures that growth and development are well planned, integrated and meets the goals of the Town. This department provides the' Town with] planning and zoning, building, code enforcement, and contractor During the zoning, plan review, building and inspection processes; staff is responsible for providing a public safety function by verifying and ensuring structures are designed and built in compliance with all state building The Building Official and Zoning Administrator provides support and works directly with Arcom and Zcom during the planning process. The Code Enforcement Officer works with the police to enforce code compliance.  registration services.  codes and local ordinances.  Business tax receipts and contractor registrations are also issued by this department.  The detailed justification is included following thel budget summary.  ************    EMERGENCY-DISASTER DEPARTMENT SYNOPSIS  This department provides initial funding for mergenciesdisasters as well as funding for non-recoverable costs  associated with emergencies or disasters.    GENERAL FUND BUDGET SUMMARY  Adopted Budget  Proposed Budget  Actual  Actual  Actua!  Actual  Actual  Account Description Regular Salaries Contract Building Official Employee Service Program FICA/Medicare Taxes Retirement Contribution Life &1 Health Insurance Workers' Compensation Unemployment Compensation 457/401A. Match Program Professional. Fees (Codel Enf.) Legal Fees (ARCOM) Inspection Services Consulting Fees/Software Support Postage Celll Phones/Pagers Repairs & Maintenance Printing/Scanning Miscellaneous Expense Small Equipment Legal Ads & Others Office Supplies Uniforms Dues & Subscriptions Meetings/Schools Travell Meetings/Schools/Conterences Capital Equipment BUILDINGIPLANNING TOTAL EMERGENCY & DISASTER  FY2020 FY2021 FY2022 FY2023  FY2024 F/Y8 8/31/24 FY2025  BUILDING, PLANNING & ZONING  27,54) 22,838 0 2,180 6,500 11,102 129 0 45,263 32,695 0 0 155 5,716 3,614 12 0 0 0 0 0 0 0 1,610 159,354 2,313 0 135 0 0 0 0 0 0 0 17,420 0 19,867  15,600 30,328 0 739 7,500 20,715 146 0 1,567 57,466 0 52,195 0 0 52 7,059 2,472 90 183 0 51 0 0 0 0 0 196,162 23,393 0 336 0 0 0 0 0 0 0 5,023 0 0 28,751  36,911 18,080 0 12,864 12,864 17,751 138 0 0. 67,221 44,265 0 0 0 20,861 6,686 55 0 0 619 0 0 180 18 0 238,512  72,451 8,173 0 5,227 7,600 11,773 128 0 0 65,604 0 41,925 1,302 0 440 11,809 3,591 113 314 0 296 0 0 1,095 762 1,023 233,625  124,246 29,000 9,505 8,000 70,638 150 0 5,000 82,500 0 53,967 500 0 330 20,000 3,700 125 500 0 500 200 110 1,025 2,700 5,400 418,096  164,089 8,365 0 12,160 8,196 15,927 138 0 22,959 17,050 29,445 4,.389 0 744 37,943 2,162 97 0 0 1,797 0 0 25 0 5,400 330,886  207,295 29,120 10,400 16,654 8,000 79,702 215 0 5,000 28,000 60,000 64,750 4,200 3,000 1,500 40,000 3,700 125 500 2,500 1,000 500 900 1,025 2,700 17,500 588,286  Regular Salaries Overtime FICA/Medicare Taxes Retirement Contribution Other Building Maintenance Grounds Maintenance Solid Waste Fees/Misc. Rental & Leasing Repairs & Maintenance Vehiclel Repairs &1 Maintenance Miscellaneous Expenses Gas &0il Capital Equipment-Vchicles  0 0 0 0 0 0 0 0 0 0 3,615 0 0 3,615  0 1,733 125 0 0 0 0 0 0 0 424 0 0 2,282  0 0 0 0 0 0 0 0 0 0 5,000 0 0 5,000  U 0 0 0 0 0 0 0 0 0 0 0 0  0 0 0 0 0 0 0 0 0 10,000 0 10,000  EMERGENCY/DISASTER TOTAL  9/13/2024    EXPENSE NOTES/LINE ITEM USTIFICATIONS  BUILDING, PLANNING & ZONING  Salariés: The 2024-25 budget reflects a 7% raise for employees. Funds provide salaries for: Administrative and Public Services Coordinator, a percentage of the Town Clerk's salary, a Contract Building Official: Funds provide for a part-time contract building official twelve (12) hours a week along with additional hours as needed. Recommend funding $29,120. Retirement Contribution: The Town Commission moved from a defined contribution 401 plan toa defined! benefit local pension plan on January 1,2019. The. Actuary. develops the cost annually: The employee'scontribution is 7%. The Town'sc contribution will fluctuaté annually. Recommend Lifeand Health Insurance: Funds provide for health, dental, disability and life insurance benefits for three (3) full-time employees. The Town currently pays 100% of the employee's health coverage cost and contributes 50% to the dependent health coverage costs, Proposed funding at Workers? Compensation: Funds provide for Workers' Compensation, insurance for. one (1) Répairs & Maintenance: Funds provide for the routine repair and maintenance of the Town facilities. As buildings age, more: maintenance is required. Staffrecommends funding at $40,000. Profssional Feès: Funding is for contract code enforcement services, contract zoning administrator and consultants as requested by Zcom and Arcom. Staff recommends funding Inspection Services: Funds provide for a contract with Hy-Byrd Inspections toj perform inspection services. Due to the continued building in Town, staffr recommends funding $64,750. Cell Phones: This line item represents the cell phone provided to the Building Department at an rrinting/scanning: Funds provide for printing of registrations, permit applications, decals, etc. along with the copying ofp plans. Staffis continuing the program to have all plans digitized. Staff Miscellaneous: Funds provide for various items not included elsewhere in the budget; Staff  percentage of the Finarice Administrator salary and Management Analyst's.  line-item funding at $8,000.  $79,702.  personnel. Recommend funding for this line item be $215.  $28,000.  annual cost of$1,500.  recommends funding at $3,700. recommends funding at $125.    Small Equipment: Funds provide for the purchase of small equipment (cost less than. $1,000 per Office Supplies: This item represents all office supplies needed to operate the department. Staff Dues and Subscriptions: Funds provide for membership to various professional organizations for one (1) administrative personnel: PBC Clerks Association, International Institute of Municipal Meetings/Schools/Conferences: Funds provided for the professional development and training of Travel Meetings/Schools/Conferences: This line item includes all travel, lodging and per diem cost related to meetings/schools and conferences. Statfrecommends funding at $2,700. Capital Equipment: Funds provide for capital purchases. Funding in the amount of $17,500 is  item). Staffi rècommends funding at $500. recommends funding $1000.  Clerks, etc. for a request of $900.  personnel. Staffrecommends: funding of $1,025.  requested.    FACILITIES, GROUNDS and SANITATION DEPARIMENTS  Proposed Budget  Fiscal Year 2024-2025    SANITATION DEPARTMENT SYNOPSIS  This department provides for the health, safety, and welfare oft the residents by providing garbage and recycling,  twice (2) per week and vegetation once (1) per week.  The detailed justification is included following the budget summary.  FACILITIES AND GROUNDS MAINTENANCE SYNOPSIS  This department provides for the effective maintenance of Town owned facilities by performing maintenance, repairs, and janitorial services. Activities include contracting for the following services: weed and grass cutting, irrigation repairs, pest control and beautification projects along with all cleaning and: maintenance supplies.  The detailed justification isi included following the budget summary.    TRANSPORTATION /STREETS SYNOPSIS  This department provides for the safe and efficient movement of traffic on Town streets with a well-planned maintenance management system. This department also ensures illuminated streetlights sidewalk maintenance  arej performed.  The detailed justification is included following thel budget summary.  INTERFUND TRANSFER SYNOPSIS  The transfer provides for the annual transfer from the General Fund to subsidize the operations of the J. Turner Moore Memorial Library. The funding level will remain at $54,000 to provide additional funding for the Library Lecture Series and other community event programs. The Town will transfer from the General Fund $848,919 to  the Utility tol help offset capital costs.  The detailed justification is included following the budget summary.    GENERAL FUND BUDGET SUMMARY  Adopted Budget  Proposed Budger  Actual FY2020 FY2021  Actual  Actual FY2022 FY2023  Actual  Actual  Account Description SANITATION Regular Salaries Employee Servicel Program FICA/Medicare Taxes Life & Health] Insurance Workers' Compensation Unemployment Comp Solid Waste Fees/Misc. Rental Lease Vehiclel Repairs & Maintenance Gas & Oil Trash Bags/Misecllancous: Supplies Capital] Equipment Capital Equipment-Vehicles SANITATION TOTAL  FY2024 F/Y 8/31/24 FV2025  76,268 0 5,857 8,931 5,406 0 1,189 0 6,504 1,842 669 0 0 106,666 22,614 0 2,441 9,198 773 12,962 31,582 172 0 577 0 0 80,319  80,109 0 6,309 10,067 6,434 0 1,099 0 3,240 1,932 1,663 0 0 110,852 22,803 0 2,469 8,870 851 15,756 26,264 58 0 1,006 22 0 78,098  88,799 0 6,582 9,948 6,299 0 1,099 0 6,858 3,318 1,864 0 124,765 26,003 0 2,662 8,840 805 10,303 26,216 0 0 2,800 268 0 77,896  117,056 5,000 9,213 5,972 6,680 2,200 1.139 0 7,818 2,779 1,160 0 0 159,016  124,200 0 9,501 500 7,676 0 2,000 0 10,000 4,500 2,000 0 0 160,377 35,750 0 2,735 9,925 679 16,300 35,000 0 0 4,500 450 0 105,339  95,732 0 7,262 680 7,223 0 1,187 1,350 10,560 1,690 1,614 0 127,297 31,807 0 3,055 8,153 716 10,800 38,654 0 0 831 0 0 94,014  143,598 7,180 11,535 500 7,300 0 2,000 450 10,000 4,500 2,000 5,000 194,062  FACILITIES & GROUNDS MAINTENANCE  Regular Salaries Employee! Servicel Program FICA/Medicare Taxes Life &1 Health] Insurance Workers' Compensation Other Bldg Maintenance Ground Maintenance Cell Phones Vehiclel Repair & Maintenance Miscellaneous Uniforms Capital] iImprovements  30,096 625 3,023 8,840 660 9,587 44,647 0 3,050 133 0 100,662  40,040 2,015 3,992 10,132 820 16,300 35,000 0 600 4,500 450 0 113,849  FACILITIES & GROUNDS TOTAL TRANSPORTATIONISTREETS  Street) Lightingl Electricity Street, sidewalk Repairs & Maintenance TRANSPORTATION TOTAL TRANSFER FUNDS Interfund! Library Transfer Interfund Utility Transfer  4.416 528 4,943 54,000 0 54,000  4,304 1,917 6,220 54,000 0 54,000  4,867 1,629 6,496 54,000 0 54,000  8,531 0 8,531 54,000 410,000 464,000  6,200 5,000 11,200 54,000 410,000 464,000  5,965 355 6,320 54,000 410,000 464,000  6,300 5,000 11,300 54,000 848,919 902,919  INTERFUND TRANSFERTOTAL TOTAL OPERATING BUDGET  4,611,625 4,950,340 5,547,215 5,116,741 7,229,948 6,598,553 8,609,659  9/13/2024    EXPENSE NOTES/LINE ITEM JUSTIFICATIONS  SANITATION  Salaries: The 2023-24 budget reflects a 7% raise for employees. Funds provide salaries for: four Life and Health Insurance: Funds provide life insurance benefits for four (4) part-time personnel that work more than 20 hours per week. Recommended funding for this line item is $500. Workers' Compensation: Funds provide for Workers' Compensation: insurance. for four (4) Solid Waste Fees/Misc.: Funding provides for the disposal of trash and garbage generated by Capital Equipment: Funding in the amount of $5,000 is requested to replace office equipment. Vehicle Repair & Maintenance: This line reflects costs associated with the repairs and maintenance of the Town owned sanitation vehicle. As the vehicle ages; there are more repairs Gas & Oil: This line reflects gas and oil purchased for the Town owned sanitation truck. Staff recommends budgeting this item at $4,500 based on current gas prices and consumption. Miscellaneous Supplies: Funds provide for the purchase of trash bags used by sanitation crews for collection on route, uniforms and other miscellaneous supplies. Staff recommends funding  (4) part-time sanitation employees.  personnel. Staffrequests funding $7,300.  Town residents. Staff recommends budgeting $2,000.  required. Staffrecommends: funding $10,000.  $2,000.    EXPENSE NOTESILINE-ITEM JUSTIFICATIONS  FACILITIES & ROUNDSAANTEMANCE  Salaries: The 2023-24 budget reflects a 7%1 raise for employees. Funds provide salaries for: one. Life and Health Insurance: Funds provide life insurance benefits for one (1) part-time staff member that works more than 201 hours per week. Funding for health insurance is included. for the Workers' Compensation: Funds provide for Workers' Compensation insurance for one (1) Other Building Maintenance: Funds provide fori the routine repair and maintenance ofall Town facilities. As buildings age, more: maintenance is required. Staffrecommends: funding at $15,300. Additionally, this line item provides for annual preventative maintenance on the air conditioning unit, interior pest control, paper goods, lighting supplies and cleaning supplies for all Town Grounds Maintenance: Funding includes the grounds maintenance contract, fertilizing, sprinkler repairs, whitefly treatment and tree trimming throughout town. This line item will also continue to fund the injections to the palm trees to prevent lethal yellowing. Staff recommends funding Miscellaneous: Funds provide for miscellaneous expenses not budgeted for. Staffrecommends Uniforms: Funding is provided in the amount of $450 for the replacement of uniforms for the  (1) part-time employee.  department head. Recommended funding for this line item is $10,132.  employee. Recommended line item at $820.  facilities.  $35,000.  this item be funded at $4,500. maintenance employee.    EXPENSE NOTESILINE-ITEM JUSTIFICATIONS  TRANSPORTATOMATREETPEPARIMENT  Street Lighting Electricity: Funds provide for electricity for street lighting throughout town.. Street, Sidewalk Repairs & Maintenance: Funds provide for minor road repair, sidewalk repairs  Recommend funding $6,300 based on historical costs. and minor drainage projects. Recommend funding $5,000.  INTERFUND TRANSFER  Interfund Library Transfer: Each year the Town provides funds for the Library's operating budget. The Library Volunteers and Library Director plan on continuing to enhance the Lecture Series in 2023-24 and the transfer helps to provide funding for this. Staff recommends funding $54,000. The Town will be transferring $848,419 to the Utility to help to offset the infrastructure  improvements.    CAPITAL  Proposed Budget  Fiscal Year 2024-2025    CAPITAL PROGRAM OVERVIEW  Funding provides for capital expenditures and improvements. Capital outlays which are budgeted include such items as: one (1) police vehicle with equipment; one (1). ATV; one (1) F-550 truck for sanitation; New License Plate Readers (LPR's); Police Laptops and Vehicle Docking Stations for all police officers; Replacement ofAC unit at Town Hall. The Town Manager has provided the Commission with a detailed list of capital equipment These capital purchases and improvements have been reviewed by the Commission for inclusion and funding.  needs.  The detailed justification is included following thel budget summary.  ************    GENERAL FUND BUDGET SUMMARY  Adopted Budget  Proposed Budget  Actual  Actual  Actual 47,144 51,355 8,847 14,000 10,000 1,907 3,585 1,738 7.396 145,972  Actual  Actual  Account Description 2021-22 Capital Budget Police Vehicle Addditional Police Vehicle toi fleet 2021 Honda ATV W canopy CAD/RMS System 3rd of3 year cost 2 LPR cameras 2 Extemal Defibrillators Telephone System 55" LED digital TV tov view camerasi in] Dispatch Restricted for future Vehicle Replacement program Total Capital Equipment/Vehicles Infrastructure Sidewalk Replacements Various plantings throughout the Town Tranquility Park Plantings Air Conditioning unitr replaced at Police Dept Totall Infrastructure 2022-23 Capital) Budget 2023 Policel Ford Explorer 2023 Police Ford Explorer Honda ATV w canopy 2023 Town) Manager Ford Ranger 80W Generator File cabinets, 20 office chairs 5Insight LPR & CCTVcameras for AIA Restricted: for future Vehiclel Replacement program Total Capital Equipment/Vehicles Infrastructure Redesign Lands Endi Roadi roundabout Renovation of PD squad room Sidewalk Repairs Swaler regrading Various plantings throughout the Town Tranquility Park Plantings Air Conditioning unit replaced at Town) Hall Total Infrastructure 2023-24 Capital) Budget 2024 Police! Fordl Explorer 2024 Chief] Ford] F150 Honda ATV w canopy Dispatch consolette-e encription system Acousticalp panels-5 ceiling baffle &1 15 wall Replace3 3 AED's 3CCR cameras Replacement twoi front desk workstations Motorola portable radios GTS batteries Commercial grade exhaust hood  FY2020 FY2021 FY2022 FY2023  FY2024 FAY831/24 FV2025  Computers: 2' Townl hall,2) PDI Rugged] Laptops, halfr rack, upgrades/software  7,772 7,772  55,713 55,678 8,221 40,202 26,759 36,23) 222,804 87,621 4,435 92,056  Computers: 2Town) hall, 2PDLaptops, townwide HyperV Host,SSD harddrives  56,500 47,700 10,500 27,000 9,250 3,900 46,136 15,000 12,000 13,000 3,810 14,000  46,781 43,694 10,128 22,763 9,250 2,601 36,170 8,000 8,000  Axon-15 body cameras ($36,170.16-60: mo), 61 in-car cameras ($9,965.40-60: mo).  9/13/2024    GENERAL FUND BUDGET SUMMARY  Adopted Budget 80,000 18,600 357,396 40,000 50,000 50,000 40,000 10,000 5,000 98.000 75,599.51 293,000 75,599.51  Proposed Budget  Actual  Actual  Actual  Actual  Actual 10,679 198,066  Account Description Restricted for future) Vehiclel Replacement program Total Capital Equipment/Vehicles Infrastructure Sidewalk Repairs Swaler regrading Redesign public ADAI bathroom Various plantings throughout the Town Tranquility Park Plantings Air Conditioning units replaced at Town) Hall/PD Cul des sac Totall Infrastructure 2024-25 Capital Budget 2024 Police Ford Explorer 2024 Sanitation' Truck F550 w/l Box &1 Equipment Restrictedi for future Vehiclel Replacement program Honda ATV wo canopy Air Conditioning units replaced at Town) HallPD FLOCK Safety (LPR Cameras & Implementation) Replacement CCR Cameras (x2) PDI Laptop & Dock Stations for all officers/vehicles Final BS&A. Accounting Program Payment TH Computer (Laptop) New Furniture for Manager's OfficeTown Hall Total Capital Equipment/Vehicles Infrastructure Sidewalk Repairs New Doors for TH) Restrooms Re-tiling ofTH Common Areas Various plantings throughout the Town Tranquility Park] Plantings Totall Infrastructure  FY2020 FY2021 FY2022 FY2023  FY2024 F/Y8/31/24 FY2025  Computers: Townwidel HyperV host, SSD hardrivesrplacement computers  59,590 115,000 80.000 10,655 9,500 25,550 46,136 10,000 51,292 29,660 2,000 18,250 457,633 5,000 2,000 35,000 5,000 2,500 49,500 507,133  Axon-151 body cameras ($36,170.16-601 mo), 6i in-car cameras (S9,965.40-60: mo)- 2ndo of5p pymts  TOTAL CAPITAL/INFRASTRUCTURE TOTAL GENERAL FUND  172,016  183,563  153,744  314,860  650,396  273,665  4,611,625 4,950,340 5,547,215 5,116,741 7,229,948 6,598,553 9,116,792  9/13/2024    EXPENSE NOTESILINE-ITEM JUSTIFICATIONS  CAPITAL EOUIPMENT & IMPROVEMENTS  Capital Equipment & improvements: The cost to fund the proposed capital equipment and infrastructure improvements is $507,133 which includes: one (1) police vehicle with equipment $59,590; one ()ATV/SI,655;6 one(1)F-550 for sanitation $115,000; New License Plate Readers (LPR's) $25,550; Police Laptops and Vehicle Docking Stations for all police officers $51,292;  Replacement of AC unit at' Town Hall $9,500.    .TURNER MOORE  MEMORIAL LIBRARY  Proposed Budget  Fiscal Year 2024-2025    LIBRARY SYNOPSIS  The. J. Turner Moore. Memorial Library is an organization established, supported, and funded by the community. Itp provides access to knowledge, information, and works of the imagination through a range of resources and services. The library exists to meet the informational and recreational reading needs of people ofa all ages.  The detailed justification is included following the budget summary.  *********  LIBRARY REVENUES  Appriated Fund Balance, 0,0% 13,000, 15%  Donations $15,000 17%  Dues $6,000 7%  Interfund Transfer $54,000 61%    LIBRARY FUND BUDGET SUMMARY  REVENUES AND OTHER SOURCES  Adopted Budget  Proposed Budger  Actual  Actual  Actual  Actual  Actual  Account Deseription Dues  FY2 2020 FY 2021 FY2022 FY2023 FV2024 P/E 08/31/24 FV2025  CHARGES FOR SERVICES TOTAL CHARGES OF SERVICES MISCELLANOUS REVENUES Donations Community Recreation Events Investment) Interest Miscellaneous Revenues Fundl Raising! Donations  3,080 3,080 3,330 2.009 2 0 0 5,341 8,421 54,000 54,000 62,421  35 35 0 0 (24) 0 0 (24) 11 54,000 54,000 54,011  4,425 4,425 5,995 0 0 0 0 5,995 10,420 54,000 54,000 64,420  4,145 4,145 2,260 80 0 0 0 2,340 6,485 54,000 54,000 60,485  10,000 5,400 10,000 5,400 3,000 104,813 0 5.528 0 0 0 0 0 0 3,000 110,341 13,000 115,741 54,000 10,000 64,000 77,000 169,741  6,000 6,000 15,000 5,000 0 0 0 20,000 26,000 54,000 54,000 0 13.000 54,000 67,000 93,000  TOTAL: MISCELLANEOUS REVENUES TOTAL OPERATING REVENUES OTHER FUNDING SOURCES Interfund" Transfer Appropriated Fund Bal TOTAL OTHIER FUNDING SOURCES TOTAL REVENUES/OTHER SOURCES  9/13/2024    REVENUE NOTES/LINE-IEMJUSTIRICATIONS  LIBRARY DEPARTMENT  Dues: Based on the number of members in 2023-24 and the current membership dues, that were increased to $50 annually for Town residents and $100 for non-residents. Staffrecommends this Donations: Voluntary contributions received over, and above dues, which members and non- members donate to the library annually. Based on historical data, staff recommends budgeting Interfund Transfer: Represents the sum transferred to the library operating account in] March of each year. A transfer isi made from the General Fund budget annually to help with the funding of the library operations. The amount transferred for the 2023-24 budget year was $54,000. Staff  projection be $6000.  $15,000.  recommends the funding be $54,000.    LIBRARY FUND BUDGET SUMMARY  EXPENSES Adopted Actual Actual Actual Actual Budget FY2020 FY2021 FY2022 13,395 13,839 15,771 16,748 16,518 1,022 953 1,058 1,123 1,264 52 57 54 50 60 0 0 0 0 0 0 1,039 0 307 1,000 2.278 2,628 4.155 3.212 4,200 0 0 0 0 0 1,600 1,600 1,600 1,600 1,600 404 401 401 416 430 2,634 2,235 2,245 8,550 3,500 0 0 0 0 300 235 181 0 250 0 0 0 0 1,100 14,757 537 20,018 22,303 27,800 37 81 225 14 150 0 0 0 0 0 300 0 0 300 0 119 0 4,612 4,272 3,236 3,080 7,528 0 1,916 10,000 9,988 0 8,581 0 10,000 51,013 28,242 57,344 59,320 86,000  Proposed Actual Budget 15,644 21,413 1,044 1.638 54 65 2,189 2,500 2,419 4,200 0 0 1,600 1,600 434 650 11,293 6,424 0 0 164 250 1,190 1,250 29.903 45.550 63 100 0 0 0 300 0 3,750 5,500 0 0 9,206 1,500 78,954 92.940  Account Description Regular Salaries Fica/Medicare Taxes Workers' Compensation Unemployment Comp Consulting Fees/Software! Support Telephone/Data Line Postage Electric Service Solid Wastel Fees/Misc Repairs & Maintenance Printing Miscellaneous Small Equipment Library/Communityl Events Office Supplies Donation Expenditures MectimpsclsContereas Travel MsmpsaholiCamisracs. Books/DVD/Tapes Capital Equipment Strauss/Blum Donation Expenditures TOTAL LIBRARY EXPENSES  FY 2023 FY2024 P/E 8/31/24 FY: 2025  9/13/2024    EXPENSE NOTES/LINE ITEM USTIFICATIONS  Regular Salary: The salary reflects the part-time Library Director position at 121 hours per week. Workers' Compensation: Funds provide for Workers' Compensation Insurance for the Library Consulting Fees/Software Support: This line reflects costs associated Node0 for IT support. Telephone/Data Line/Wireless: Funds budgeted are for shared costs for telephone and Comcast Electric Service: This linei item represents an amount agreed upon between thel Utility Department and the Library. Iti is aj pro-rated figure as the Utility Department pays the total electric service. Solid Waste: Solid Waste Authority's municipal assessment estimate related to the disposal and Repair & Maintenance: This line item represents various items including pest control service, sprinkler repairs, due to the age oft thel building there havel been multiple building repairs required. Miscellaneous: This line item includes costs associated with the open house and various other expenses not specifically listed elsewhere in thel budget. Staffrecommends funding $250. Library Events: This line item will include funding fori recruiting quality speakers, and the fees Office Supplies: This line item will include the cost for various office supplies, library cards/keys, BookDVD's/apes: This line provides for funding to add additional titles, large print books, children's books and videos. The Library E-books and audio books through a consortium that provides the titles shows an increase in usage. Staffrecommends: funding $5,500.  The 2024-25 budget reflects a 7%1 raise for employees. Director. Recommend funding fort this line item $65.  Funding recommended at $2,500.  internet service. Funding for this line item $4,200.  The service is all on onei meter. Funding of $1,600.  number ofc containers at the Library. The annual assessment is $650.  Staffrecommends: funding $6,424.  for the Yoga and Tai Chi instructors. Staffrecommends: funding $45,000. book covers, labels, boxes etc. Staffrecommends: funding $100.    WATER UTILITY  Proposed Budget  Fiscal Year 2024-2025    UTILITY FUND REVENUE OVERVIEW  The Town maintains and operates a Water Utility System, which is funded by utility rate revenue: for water and wastewater usage and various user charges fori related services. Debt service and operating expenses for the Water Utility System are paid strictly from utility revenue and user charges. Enterprise Funds are used to account for all activities oft the Water Utility System. The enterprise fund is a "stand-alone" set of accounts. The anticipated revenues levied on the users ofits service, and the miscellaneous user charges total $2,133,710. These revenues include charges to the residents and businesses in Manalapan. The Town Commission authorized the transfer of $848,919 from the general fund to help offset capital costs. The Utility budget also includes several capital projects  $6,789,219.  REVENUE  Interfund Transfer, $848,919,10%  Charges for Services, $2,112,100,25%  Other Funding Sources, $5,630,050,659  Interest & Miscellanous, $17,360,0%    UTILITY: FUND BUDGET: SUMMARY REVENUES AND OTHER SOURCES  Adopted Proposed Actual Actual Actual Budget Actual Budget 0 0 0 0 300,000 1,425,000 150,463 142,137 142,742 295,720 113,425 300,000 5,505 12,007 4.822 10,000 525 10.000 1,525 1,955 1,955 2,000 1,000 1,600 480 480 480 2,200 480 500 0 0 0 0 0 0 7,870 7.390 6,545 7,500 5,860 4,250 19,115 11,780 95,454 15,795 14,755 15,795 40 10 31 50 55 299 1,432 135 1,224 15 85 468 2,595 245 1.358 1,500 146 134 24 0 20 0 2,583 5,416 0 0 0 0 5,000 (276,450) 0 0 0 0 0 0 0 5,475,000 0 5,630,050 0 0 410,000 410,000 410,000 848,919  Actual 219,371 5.200 14,611 2,160 0 6,412 11,597 10 411 643 146 6,770 0 0 0  Account Description Grants Water Sales Wastewater Sales Connection Charges Other Income Fire Main Other Income W/W Late Fees/Penalties Interest Investment. Interest Impact Investment! Interest Ren & Repl Investment! Interest Wastewater Interest' TRUIST Gain/Sale Impact! Fees Other Non Operating Sources Transfers In TOTAL REVENUES  FY2020 FY2021 FY2022 FY2023 FY:2024 P/E6 6/30/24 FY2025  2,514,782 1,418,083 1,384,013  805.006 1,720,424 1.045.827 1,800,000  2,782,111 1,610,911 1,289,635 1,471,095 7,939,029 1,594,505 10.037,679  9/13/2024    REVENUE NOTES/LINE ITEM JUSTIFICATIONS  Water Sales: Sales estimates are based on the consumption by Manalapan customers in 2023-24. Ar rate study will be conducted during this year. Estimated water sales revenue to be $1,800,000. Wastewater Sales: This income is generated only through wastewater use, which is determined by the water meter. The La Coquille Villas, Eau Palm Beach, Plaza Del Mar, and the homes on Ocean Lane are the only contributors. Revenues arel based on consumption in 2023-24. Estimated Connection Charges: These are charges for thei installation ofwater meters. Recommend funding Other Income: Revenue includes repairs out of the ordinary where customers must pay. (Temporary turn-offs and turn-ons, negligent destruction of Town property, estoppel fees, etc.) Fire Main: Revenues are based on annual charges to commercial customers for their fire main. Late Fees/Penalties: Line item produced by Utility billing system for late payments. Interest: Interest generated by our renewal and replacement account, which is used for the replacement of water lines, refurbishment of tanks, water plant upgrades, etc. Based on the projected level ofreserves next fiscal year and the current interest rate, revenues are projected at $15,795. Interest from all interest-bearing accounts is returned to that fund and is a part of the Other Non-Operating Sources and Reserves: This funding will come from funds on hand, loan and grant funds for capital improvements to the transmission lines. Staffrecommends funding at Interfund Transfer: The Town will be transferring $848,919 to the Utility to help to offset the  income is $300,000. this line item at $10,000.  Recommend this line item bel budgeted at $500.  Recommend funding $1,500.  Recommended funding for this line be $4,250.  formula used inj projecting future balances.  $5,360,050.  infrastructure improvements.    WATER DEPARTMENT EXPENSE OVERVIEW  This department monitors the water system to ensure that safety standards, treatment standards and water quality standards are being met for the water supply system. Their responsibilities include reading meters, customer billing, water treatment, testing,  distribution and repairs and maintenance oft the system.  WATER DEPARTMENT OPERATING EXPENSES  Renewal & Replacement $275,000 10%  Capital Equipment $25,000 1%  DebtService $475,100 18%  Personnel: Services 5643,059 31%  Operating Expenses $1,070,078    UTILITY FUND BUDGET SUMMARY  EXPENSES Actual  Adopted Budget  Proposed Budget  Actual FY2020 FY2021  Actual FY2022  Actual FV2023  Actual  Account Description  FY-2024 P/E8/31/2024 FV2025  WATER DEPARTMENT  Regular Salaries Overtime Employee Service Award Fica/Medicare Taxes Retirement Contribution Life & Health Insurance Unemployment Compensation Workers' Compensation 457/401A Match Professional Services Legal Services Consultant Fees/Software Support Accounting/Audit Lab Testing Fees Telephone/Datal Lines Cell Phone/Pager Electric Service Solid Waste Fees/Misc Repairs &1 Maintenance Repair/Main-Vehicles: Postage Rental/Lease Insurance Printing Promotional Activities Miscellaneous Small) Equipment Legal Ads & Others Dispatch Fee Water Management Fee Office Supplies Operating Supplies Chemicals Uniforms Gas &Oil Dues, Subscriptions, Licenses Educational. Assistance MatingscniyCmisases Travel MetingwSeholyComfer Depreciation Amortization Renewal & Replacement Capital) Equipment Capital Improvements Vehicles Debt Service  433,463 9,934 0 33,179 50,879 90,076 0 16,201 2,600 82.818 8,563 21,418 17,250 22,053 9,487 1,582 113,825 5,989 29,294 4,779 4,886 2,001 69,653 3,767 0 0 872 2,654 0 4,000 60,000 3,474 48,661 123,652 3,123 18,811 6,560 448 0 0 0 146,615 4,710 0 36,058 475,052  390,727 11,935 3,125 31,716 50,000 84,626 1,403 19,753 2,600 39,071 5,387 25,091 17,525 23,615 12,109 2,633 115,108 3,312 31,745 2,356 3,126 484 75,564 2,604 0 0 120 632 700 4,000 60,000 2,417 39,265 87,998 1,702 25,997 7,137 2,809 0 441,177 0 43,990 3,386 0 0 108,553  430,911 11,415 3,750 33,627 52,000 86,141 0 19,447 3,750 33.469 2,376 23,747 4,620 24,474 13,214 2,172 133,780 5,759 32,324 2,576 3,096 738 84,231 2,335 0 1,030 1,236 193 4,000 60,000 2,806 47,473 123,022 3,267 34,121 6,982 970 319 447,502 0 37,405 3,230 0 30,731 94,474  457,496 15,185 2,500 36,302 57,950 84,816 0 12,548 9,715 56.813 224 26,406 13,655 26,592 13,895 2,453 154,852 6,525 50,655 1,603 3,742 862 96,144 3,099 0 0 3,626 0 4,000 60,000 3,301 46,540 156,285 3,278 31,259 7,403 960 447 0 0 233,622 4,823 281,578  497,306 14,700 6,000 39,627 58,500 98,000 0 14,250 25,000 45,000 4,000 26.000 22,500 40,000 14,200 3,200 134,400 7.600 35,000 3,500 4,000 3,500 133,400 4,200 250 250 1,500 9,000 3,000 4,000 60,000 1,500 47,000 148,000 4,000 33,000 13,000 2,100 1,500 0 0 275,000 25,000 0 0 475,100  421,927 18,656 6,000 34,996 62,524 80,620 0 13,808 12,046 69,899 4,103 29,558 20,578 26,018 14,662 2,691 132,724 3,677 52,298 7,502 2,643 1,218 147,543 3.468 0 0 840 1,497 0 4,000 60,000 1,966 27,263 149,870 2,181 28,699 7,970 674 139 0 0 173,646 16,216 0 0 281,578  511,448 20,000 28,450 42,832 92,061 136,028 0 12,240 25,000 130,000 7,500 34,500 12,000 35,000 17,000 3,200 155,228 6,750 46,000 5,000 2,750 3,500 204,000 3.800 250 1,500 5,000 4,700 0 0 60,000 2,800 65,000 185,000 5,000 33,000 13,000 2,100 1,500 0 275,000 25,000 0 475,000  WATER DEPARTMENT  1,968,388 1,785,498 1,908,715 1,971,156 2,337,083 1,925,698 2,688,137  9/13/2024    EXPENSE NOTES/LINE ITEM JUSTIFICATIONS  WATER DEPARTMENT  Regular Salaries: The 2023-241 budget reflects a 7%1 raise for employees. Funds provide salaries and on-call pay for one (1) Utility Director, four (4) full-time operators, one (1). full-time distribution operator, Four (4) part-time operators one (1) Utility/Accounting Clerk and a Overtime: Compensation for non-exempt employees that exceed 401 hours per week. The plant is manned sixteen hours per day; after hour emergencies at the plant, and water line breaks account for thel largest portion ofthis expense. Employees in the Utility Department are also being utilized for some of the Town's public works requirements. It has been determined that overtime is less expensive than the outside contractors normally used toj perform some ofthis work. For example, utility employees are repairing potholes, pressure cleaning, etc. We have also found that it is difficult to obtain contractors for small jobs. Recommend this line be funded at $20,000. Retirement Contribution: The' Town Commission moved from a defined contribution 401 plan toadefined benefit local pension plan on. January 1,2019. The Actuary develops the cost annually. The employee's contribution is 7%. The Town's contribution will fluctuate annually. Life & Health Insurance: Funds provide for health, dental and life insurance benefits for six (6) employees. The Town currently pays 100% of the employees' health coverage cost and contributes 50% to the dependent health coverage costs. Recommend funding this line item at Workers' Compensation: Funds provide for Workers' Compensation insurance for all 457/401A Match Program: The Commission implemented a match program for all full-time employees. The' Town will match the contribution the employee makes based on a tiered $5,000- Professional Services: Engineering cost for Mock Roos and Engenuity Group, Inc. along with the cost associated with other professionals that are used throughout the year. Also, the services of professionals will be used to evaluate several of the current infrastructure to consider making Legal Services: Funds provide for legal services of the Town Attorney and other legal services related to personnel matters, etc. Bond counsel will be used to evaluate the funding options for infrastructure improvements being considered. Funding recommended at $7,500.  percentage ofthe Administrative Assistants salary.  Recommend line-item funding at $92,061.  $136,028  personnel. Recommend this line item bel budgeted at $12,240.  $10,000 annual program. Staffrecommends funding $25,000.  improvements. Recommend line-item budget be $130,000.    Consulting/Sofiware Maintenance: Funds arej provided for annual softwaremaintenancelicènse fees for the utility and billing software and opérating system database; SCADA support; additionàl network support, maintenance andt training, Employee. Assistance. Program (EAP), annual software maintenance/icense fees (ABILA)financial, payroll and accounts payable financial. Recommend Employee Service Award: This program awards employees for their longevity of service to the Town. Thej program recognizes both full and part time employees for their dedication to the town Accounting/Audit Fee: Funds provide for the Utility Fund portion of the Annual Audit and Lab Testing: Laboratory testing for wells, nitrate, ECR II, MWW, HAA/THM, Bac-T's, inorganics, injection well monitoring and testing due to water breaks. All testing and testing schedules are required. by numerous State agencies. Recommend funding $35,000. Telephone/Data Line: Funds budgeted cover proportionate costs for AT&T telephone service, T-1 service, Comcast internet and long-distance calls. Funding requested at $17,000. Cell Phone: This includes cell phones for six (6) employees and one (1) beeper. Funding Electric Service: This line item has been estimated based on consumption in 2020-21 along with an estimate of the reduction in consumption with the customer base being reduced, Recommend Solid Waste Fees/Misc.: Fees represent the dumpster rental at the plant along with annual Repairs & Maintenance: This line item as well as Operating Supplies has the greatest potential for fluctuation due to the possibility of major unanticipated expenses. For example, the replacement of a single motor could account for as much as $8,000. Often the pumps and motors canl bei repaired but are still very costly when necessary. Another example isar repair to the SCADA Repairs & Maintenanceyehices: Funds have been budgeted to cover the cost ofminor vehicle repairs, oil changes and tire rotation, etc. As the vehicles age, additional repairs will be required. Postage: Thel budget has been reduced $2,750 to cover the cost ofr mailing monthly billings, CCR  funding $34,500.  and many years ofs service. Funding is recommended at $28,450. GASB pronouncement requirements. A total of$12,000 is requested.  requested at $3,200.  funding $155,228.  disposal fees cost. Funding to be $6,750.  system alone which can cost $3,000. Funding proposed at $46,000.  Propose funding remain at $5,000. mailing, federal express costs, etc.  Rental/Lease: Funds are provided for the rental ofa postal meter, annual bill folding machine contract, tank rental, and lift for ground storage tank, tools and miscellaneous equipment. Staff  recommends funding $3,500.    Insurance: Funds provide for insurance premiums for auto, property, general liability, and POL Printing: Funding fort thej printingofwaterbills, envelopes and the CCR: report. Proposed funding Promotional Activities: Funds provide for employee awards and recognitions throughout the Miscellaneous: This line item provides fori miscellaneous expenses not included elsewhere in the Small Equipment: This line item recommended by auditors to purchase and account for items such as lab equipment, small tools that fall below the capital purchase threshold. Staff Legal Ads & Others: Advertising of ordinances, resolutions, and employment, etc. Water Management Fee: This fee is the Utility's contribution to the town to cover office space, town management staff, use of office equipment and other expenses incurred by the Town as a result of operating a Utility Department. Staffrecommends: funding remain at $60,000. Office Supplies: This item represents all office supplies needed to operate the department. Staff Operating Supplies: This line item as well as Repairs & Maintenance has the greatest potential for fluctuation due to the possibility of major unanticipated expenses. Samples of operating supplies covered are meter and piping supplies, paper goods and Home Depot purchases. Chemicals: This account reflects the costs of all chemicals necessary in the operation of the plant. These chemicals include, but are not limited to sulfuric acid, caustic soda, zinc orthophosphate, bulk chlorine, ammonia sulfate and anti-scalants. Staff recommends the budget  insurance. Funding is proposed at $204,000.  be reduced to $3,800.  year. Recommend funding at $250. budget. Recommend funding $1,500.  recommends reducing funding to $5,000. Recommend funding $4,700.  recommends funding at $2,800.  Recommend line item be funded at $65,000.  bei reduced to $185,000.  Uniforms: Uniforms for all employees. Funding proposed at $5,000.  Gas & Oil: This line represents the gas and oil purchased for the current fleet. Diesel fuel for the plant generator is also included. Funding remains at $33,000 based on anticipated consumption Dues, Subscriptions. Permits: Annual drinking permit $4,500, railroad agreement (Hypoluxo) $1,500, WTP permit $4,000, various membership dues to professional and trade organizations, Meeting/Schools/Conferences: Funds provide for professional development seminars, classes,  and increased fuel costs.  technical papers, etc. Staff recommends funding $13,000.  licensing and conferences. Staffrecommends: reducing funding to $2,100.    Travel Meetings/Schools/Conference: This line item includes all travel, lodging and per diem costs related toi meetings/schools and conferericés. Staffrecommends: reducing funding to $1,500. Renewal & Replacement: This line item is used for equipment repairs and replacements; RO trane replacementsmpgrades; rehab clear well transfer pump; RO well abandonment; filter & clear Capital Equipment: Funding of $25,000 requested generator enclosure rust removal & painting; Debt Service: Funding of $475,100 represents the annual payment to the State Revolving Loan of $193,474 and $281,580 for the payment to Truist Bank (formally BB&T) Loan for capital  well bldg. piperefurbishment, Staffrecommends funding at $275,000. transfer pump refurbishment; recirculation pump and check valve.  improvements approved in prior years by the' Town Commission.    UTILITY FUND BUDGET SUMMARY  EXPENSES Actual FY2021  Adopted Budget  Proposed, Budget  Actual FY2020  Actual FY2022  Actual  Actual  Account Description  FY2023 FY2024 P/E 8/31/2024 FY 2025  EMERGENCY/DISASTER  Regular Salaries Overtime Fica/Medicare Taxes Retirement Contribution Operating Supplies Gas and Oil ARPA/ Cares Funding Expenditure EMERGENCY/DISASTER  500 0 37 0 265 0 0 802  5,926 0 80 0 198 0 0 6,204  0 0 0 0 0 0 0 0  0 798 60 0 0 71,783 72,641  0 0 0 0 0 0 0 0  0 0 0 0 0 0 0 0  0 0 0 0 0 0 0  9/13/2024    WASTEWATER DEPARTMENT EXPENSE OVERVIEW  This department maintains the operation of the lift station which includes repairs to the  pumps and piping in and around the lift station.  Waste Water  Personnel: Services $24,676 5%  Renewal & Replacement. $38,000 8%  Operating Expenses $403,500 875  Personnel: Services "Operating Expenses Renewal &F Replacement    UTILITY FUND BUDGET SUMMARY  EXPENSES Actual  Adopted Budget  Proposed Budget  Actual FY2020 FY2021  Actual FY2022  Actual  Actual  Account Description  FY 2023 FY2 2024 P/E 8/31/2024 FV2025  WASTE WATER DEPARTMENT  Regular Salaries Overtime Fica/Medicare Taxes Retirement Contribution Professional. Fees Legal Services Accounting/Audit Electric Service Lake Worth Utilities Misc Expense Repairs &1 Maintenance Sewer Administration Fee Renewal & Replacement Interest Expense WASTE WATER DEPT TOTAL OPERATING EXPENSES  13,420 1,368 1,105 2,700 6,861 200 1,500 1,790 98,104 4,850 18,000 2,827 0 152,724  13,914 0 1,037 3,000 0 0 0 1,599 98,694 5,771 18,000 0 142,015  15,346 0 1,146 3,000 1,670 0) 0 1,477 102,513 6,319 18,000 5,459 0 154,929  16,108 0 1,204 3,050 82,335 800 0 1.582 132,647 3,366 18,000 8,277 267,369  19,132 0 1,464 3,500 100,000 102,000 3,500 2,000 129,600 8,000 18,000 30,000 417,196  16,838 1,022 1,335 3,260 33,844 0 0 1,130 122,976 81,353 18,000 0 279,759  19,671 1,505 3,500 124,000 102,000 3,500 2,000 138,000 16,000 18.000 38,000 466,176  2,121,112 1,933,717 2,063,643  2,754,279 2,205,457 3,313,460  9/13/2024    EXPENSE NOTES/LINEITEM JUSTIFICATIONS  WASTEWATER DEPARTMENT  Salaries: The 2023-24 budget reflects a 7% raise for employees. Funds provide salaries and on- call pay for one (1) Utility Director, three (4) full-time operators, one (1) full-time distribution operator, four (4) part-time operators one (1) Utility/Accounting Clerk and a percentage of the Management Analyst salary paid by the wastewater fund for one (1) pay period per year. Retirement Contribution: The Town Commission moved from a defined contribution 401 plan toad defined benefit local pension plan on. January1,2019. The. Actuary develops the cost annually. The employee's contribution is 7%. The Town's contribution will fluctuate annually. Professional Fees: These funds are provided for projects that require outside consultants such as engineering services, planning services, feasibility studies, etc. Funding recommended at Legal Services: Funds provide for legal services oft the Town Attorney. Request funding remain Accounting/Audit Fee: Funds provide for the Utility Fund portion of the Annual Audit. Remaining funds are provided in the event the Town needs additional accounting ervices/professional advice outside oft the annual audit; a total funding to bel budgeted at $3,500. Electric Service: The line item covers the cost of providing electric service to the lift station. Lake Worth Utilities: Charges for this service vary greatly from year to year. Charges are calculated by a per gallon charge, as well as a pass-through charge for capacity. The pass-through charge is being paid by the Eau Palm Beach. Budget proposed at $138,000. Repairs & Maintenance: General maintenance to lift station, Roto-Rooter, pipe maintenance, some valve replacement, general painting, etc. Staffrecommends: funding $16,000. Sewer Administration Fee: Management fee to cover costs associated with management staff, Renewal & Replacement: This is a capital outlay account and is not balanced with operational income. Itis used primarily for unexpected repairs and replacements, piping replacements in and around the lift station, and long-term renewal funding. Staffrecommends: this line: item be funded  Recommend line-item funding at $3,500.  $124,000. at$ $102,000.  $2,000 is budgeted.  office space and equipment. Staffrecommends funding $18,000.  at $38,000.    UTILITY FUND BUDGET SUMMARY  EXPENSES Actual FY2021  Adopted Budget  Proposed Budget  Actual FY2020  Actual FY2022  Actual FV2023  Actual  Account Description  FY2 2024 P/E 8/31/2024 FY2025  DISTRIBUTION Regular Salaries Overtime Fica/Medicare Taxes Workers' Compensation Professional Services Rental/Lease Repairs & Maintenance Miscellaneous Small Equipment Dispatch Fee Operating Supplies Uniforms Renewal & Replacement Capital Equipment DISTRIBUTION  0 0 0 0 0 0 0 0 0 0 0 0 0 0 0  0 0 0 0 0 0 0 0 0 0 0 0 0 0 0  0 0 0 0 0 0 0 0 0 0 0 0 0 0  0 0 0 0 0 0 0 0 0 0 0 0 0 0  0 0 0 0 0 0 0 0 0 0 0 0 0 0  0 0 0 0 0 0 0 0 0 0 0 0 0 0 0  35,845 2,742 1,360 40,000 2,600 32,000 800 1,250 4,000 5,800 750 32,000 159.148  9/13/2024    EXPENSE NOTES/LINE ITEM JUSTIFICATIONS  DISTRIBUTION DEPARTMENT  Salaries: The 2023-24 budget reflects a 7% raise for employees. Funds provide salaries and on- Professional Fees: These funds are provided for projects that require outside consultants such as engineering services, planning services, feasibility studies, etc. Fundingrecommended at $40,000. Repairs & Maintenance: General maintenance to lift station, Roto-Rooter, pipe maintenance, some valve replacement, general painting, etc. Staffrecommends funding $32,000. Renewal & Replacement: This is a capital outlay account and is not balanced with operational income. Itis used primarily for unexpected repairs and replacements, piping replacements in and around the lift station, and long-term renewal funding. Staffrecommends: this line item be funded Operating Supplies: This line item as well as Repairs & Maintenance has the greatest potential for fluctuation due to the possibility of major unanticipated expenses. Samples of operating supplies covered are meter and piping supplies, fire hydrant repairs, and maintenance.  call pay for one one (1) full-time distribution operator.  at $32,000.  Recommend line item be funded at $5,800.    UTILITY FUND BUDGET SUMMARY  EXPENSES Actual.  Adopted Budget  Proposed Budget  Actual FY2020 FY2021  Actual  Actual  Actual  Account Description  FY2022 FY2023 FY2024 P/E8 8/31/2024 FY2025  CAPITAL MPROVEMENTS  Capital Equipment Capital] Equipment Vehicles Capital Improvements Wellfield Development Sewer Capital mprovements TOTAL CAPITAL COSTS TOTAL UTILITY FUND  0.00 0.00 73,919 231,483 213,474 518,876  0.00 0.00 0 1,092 0 1,092  0.00 0.00 1,443 0 0 1,443  0.00 0.00 103,766 0 64,722 4,575,000 168,488 4,775,000  0.00 0.00 200,000 0  0.00 802.50 221,753 1,000 30,862 6,209,999 254,417 6,724,219  8,220 72,000 332,000 102,000  2,639,988 1,934,809 2,065,086  168,488 7,529,279 2,459,875 10,037,679  9/13/2024    CAPITAL IMPROVEMENTS  Capital Improvements: Funding in the amount of $6,724,219 is estimated toj provide for capital  improvements to the water main distribution upgrades.