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ارقام وسيريلات البرامج 1
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موضوع: رد: ارقام وسيريلات البرامج 1 
Table of contents (16 chapters)
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About this book
This volume examines the physical and technical foundation for recent progress in applied near-field scanning probe techniques. It constitutes a timely comprehensive overview of SPM applications, now that industrial applications span topographic and dynamical surface studies of thin-film semiconductors, polymers, paper, ceramics, and magnetic and biological materials. After laying the theoretical background of static and dynamic force microscopies, including sensor technology and tip characterization, contributions detail applications such as macro- and nanotribology, polymer surfaces, and roughness investigations. The final part on industrial research addresses special applications of scanning force nanoprobes such as atomic manipulation and surface modification, as well as single electron devices based on SPM. Scientists and engineers either using or planning to use SPM techniques will benefit from the international perspective assembled in the book.
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Keywords
- AFM
- Material Science
- Physical Chemistry
- ceramics
- chemistry
- microscopy
- modeling
- nanoscience
- nanotribology
- polymer
- surfaces
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Reviews
From the reviews:
"The editors have done an excellent job of maintaining a coherent theme throughout, while keeping the repetition of ideas to a minimum. It is therefore effective when read as a whole but will also find good use as a reference book."..…"This is an excellent book for all users of SPM interested in real technological applications".
Steven R. Schofield, School of Mathematical and Physical Sciences, University of Newcastle
Journal: "The Physicist", Vol. 41, No. 6, p. 200
"This book describes some of the many ways in which SPMs are being used in the development and characterisation of real nano technological processes and devices. The editors have done an excellent job of maintaining a coherent theme throughout … . It is therefore effective when read as a whole but will also find good use as a reference book. … This is an excellent book for all users of SPM interested in real technological applications." (Steven R Schofield, The Physicist, Vol. 41 (6), November/December, 2004)
"The focus of this book is recent, practical applications of scanning probe microscopy (SPM). Because it is written by leading experts in SPM techniques, the book is strongly recommended to those working in the emerging area of nanotechnology. … Each chapter contains the relevant references and the book ends with a comprehensive index." (Mircea Dragoman, Optics and Photonics News, April, 2006)
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Authors and Affiliations
Department of Mechanical Engineering, The Ohio State University, Columbus, USA
Bharat Bhushan
Universität Münster, Münster, Germany
Harald Fuchs
Dept. Electronic Engineering, Gunma University, Kiryu-City, Japan
Sumio Hosaka
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Bibliographic Information
Book Title: Applied Scanning Probe Methods I
Authors: Bharat Bhushan, Harald Fuchs, Sumio Hosaka
Series Title: NanoScience and Technology
DOI: https://doi.org/10.1007/978-3-642-35792-3
Publisher: Springer Berlin, Heidelberg
eBook Packages: Chemistry and Materials Science, Chemistry and Material Science (R0)
Copyright Information: Springer-Verlag Berlin Heidelberg 2004
Hardcover ISBN: 978-3-540-00527-8
Softcover ISBN: 978-3-642-05602-4
eBook ISBN: 978-3-642-35792-3
Series ISSN: 1434-4904
Series E-ISSN: 2197-7127
Edition Number: 1
Number of Pages: XX, 476
Topics: Nanotechnology, Polymers, Physical Chemistry, Condensed Matter Physics, Spectroscopy, Analytical Chemistry
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TOWN OF PALM BEACH, FLORIDA
COMPREHENSIVE ANNUAL BUDGET FISCAL YEAR 2019
(October 1, 2018 - September 30, 2019)
Mayor and Town Council Gail L. Coniglio, Mayor
Danielle H. Moore, Town Council President Margaret Zeidman, Town Council President Pro-Tem
Julie Araskog, Town Council Member Lew Crampton, Town Council Member Bobbie Lindsay, Town Council Member
Town Manager Kirk Blouin
Prepared by the Finance Department Jane Struder, Finance Director
(561) 838-5400
www.townofpalmbeach.com
TOWN O
ORGANIZAT
TOWN O
ORGANIZAT
F PALM BEACH
IONAL STRUCTURE
CITIZENS OF PALM BEACH
ELECT
MAYOR
Gail L. Coniglio
MAYOR
Gail L. Coniglio
TOWN COUNCIL
PRESIDENT PRESIDENT PRO-TEM
Danielle H. Moore
Julie Araskog
Lew Crampton
Bobbie Lindsay
PRESIDENT PRESIDENT PRO-TEM
Danielle H. Moore
Julie Araskog
Lew Crampton
Bobbie Lindsay
Margaret A. Zeidman
Margaret A. Zeidman
APPOINTS
TOWN ATTORNEY
John C. Randolph
DEPUTY TOWN MANAGER
Jay Boodheshwar
DIRECTOR OF FINANCE
Jane Le Clainche
DIRECTOR OF HUMAN RESOURCES
Danielle Olson
FIRE-RESCUE CHIEF
Darrel Donatto
ii
TOWN MANAGER
Kirk Blouin
ADVISORY BOARD AND COMMISSIONS
DIRECTOR OF BUSINESS DEVELOPMENT & OPERATIONS
Vacant
DIRECTOR OF BUSINESS DEVELOPMENT & OPERATIONS
Vacant
DIRECTOR OF PUBLIC WORKS
H. Paul Brazil
DIRECTOR OF PUBLIC WORKS
H. Paul Brazil
DIRECTOR OF PLANNING, ZONING AND BUILDING
Josh Martin
DIRECTOR OF PLANNING, ZONING AND BUILDING
Josh Martin
ACTING POLICE CHIEF
Nicholas Caristo
ACTING POLICE CHIEF
Nicholas Caristo
The following information might be helpful to the reader in finding information in the budget document for programs, services and financial information. The Town of Palm Beach Budget compiles financial and service delivery data in a single source document for easy reference. This guide explains the budget format and will assist in locating information which may be of particular interest. The budget is intended to serve four purposes.
THE BUDGET AS A POLICY DOCUMENT
As a policy document, the Budget indicates what services the Town of Palm Beach will provide during the upcoming fiscal year, and the reasons for these services. The Budget provides goals and objectives for each organizational unit in the Town of Palm Beach as well as the performance measures upon which programs will be monitored for the forthcoming fiscal year. All Town of Palm Beach funds are described in detail in their respective sections.
THE BUDGET AS AN OPERATIONS GUIDE
As an operations guide, the budget indicates how departments and funds are organized to provide services that will be delivered to the community. The Departments’ budget sections provide a mission statement, goals and objectives, organization chart, authorized personnel, revenue and expenditure summaries with descriptions, and performance measures for each Town of Palm Beach Department.
THE BUDGET AS A FINANCIAL PLAN
As a financial plan, the budget outlines the cost of the Town of Palm Beach services and how they will be funded. The Revenues and Expenditures Section provides an overview of the Budget including major revenue and expenditure breakdowns and categories for the following Funds: General, Special Revenue Funds, Debt Service, Capital, Enterprise, Internal Service Activity and Trust & Agency. The introductory section includes a budget message, Town-wide goals, demographic information, assessed value and millage rate information, Town history, a discussion of the Town of Palm Beach accounting structure and financial policies, a description of the budget preparation process and the financial structure. The budget summary section details the approved budget as well as a comparison of financial activity over a multi-year period with an analysis of the Town reserves.
THE BUDGET AS A COMMUNICATIONS DEVICE
The Budget is designed to be user friendly with summary information in text, charts, tables and graphs. A glossary of financial budget terms is included for your reference. In addition to the reader’s guide, the table of contents provides a listing of sections in the order in which they appear in this document. The statistical section includes miscellaneous information relevant to the Town of Palm Beach. Should you have a question about the Town of Palm Beach that this document does not answer, please feel free to call The Finance Department at (561) 838-5444. This Budget Document is available on the Town’s web site, www.townofpalmbeach.com.
iii
A STEP BY STEP GUIDE
A STEP BY STEP GUIDE
Given its size and the variety of information it contains, the budget document can be an overwhelming undertaking to review. The purpose of this section is to provide the reader with a guide to the document’s contents: where and how to find the information and how to understand or use the information.
The budget document has been prepared in a summary format intended to be easily understood by the general public. The following describes each of its major sections:
Introduction
The budget message or transmittal letter is the best place to start. It is most important in understanding where we have been and where we are going in the upcoming year. The letter provides a broad perspective of services provided and discusses taxes and millage rates, changes in operations, significant differences in revenues and expenditures, and the focus and direction of the budget year.
The introduction section also includes general information about the Town, its budget philosophy and process, financial policies (which form the foundation of the Town’s budget development and financial management processes), and other general information.
Budget Summary, General Fund, Revenues, Expenditures, Departmental Tabs and Other
The Budget Summary, General Fund, Revenues, Expenditures including Departmental and Other tabs include various presentations of the general fund budget. The Budget Summary section includes summary budget information for all funds and an analysis of Town reserves. The General Fund section includes a financial trend analysis of Revenues and Expenditures. The Revenues tab includes a detailed five-year general fund revenue history, as well as narrative and charts regarding major general fund revenue history. The Expenditures tab includes an exhibit containing four years of expenditure history by program, as well as summary budget charts.
An overview of each department/program, the largest portion of the General Fund budget, is included in this section. Each department’s section may include the following: A revenue and expenditure summary, personnel complements, an organizational chart, mission statement, goals and objectives, performance measures and workload indicators.
Special Revenue, Debt Service, Capital, Enterprise, Internal Service and Trust & Agency Funds
These sections include budget summaries, program descriptions, trend analyses and income statement analyses for the Town’s governmental (other than general), enterprise, internal service and trust & agency funds.
Appendix
The appendix includes property tax and millage rate schedules, donation reserve account detail, financial policies, historical staffing levels, and other exhibits that may be helpful to the reader.
********************
We sincerely hope this “how-to” has aided in finding and understanding information contained in the Town’s budget. If any point is unclear, or if additional information is necessary, please call the Finance Department at (561)838-5444. Should the same requests repeatedly occur, we will make an effort to incorporate clarifications in next year’s budget document.
iv
. II
GOVERNMENT FINANCE OFFICERS ASSOCIATION
Distinguished Budget Presentation Award
PRESENTED TO
Town of Palm Beach
Florida
For the Fiscal Year Beginning
October 1, 2017
Executive Director
V
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vi
Table of Contents
FY2019
Table of Contents
FY2019
Introduction
*This table of contents includes hyper links to help navigate the document better. To use hover the mouse over the section you would like to jump to and click.
Budget Message 1
Strategic Planning and Key Results Measurement 23
Introductory Information
Map 31
Town Overview/Demographics 32
Assessed Valuation and Millage Rate 33
Town History 37
Financial Policies 39
Budget Preparation Process 44
Budget Calendar 49
Financial Structure 50
Long-Term Financial Plan Forecast 55
Budget Summary
Fund Budget Overview 67
Budget Summary by Fund Type, Revenues and Expenditures 68
Summary of Major Revenues by Fund Type 70
Summary of Expenditure Classifications by Fund Type 72
Reserve Analysis 75
Capital Expenditures 83
General Fund
General Fund Revenues and Expenditures Budget Comparison 85
Revenues
General Fund Revenues 87
Major Revenue Sources 91
Expenditures
General Fund Expenditures 101
Legislative
Legislative (111) 108
General Government
General Government (113) 110
Town Manager
Town Manager’s Office Organization Chart 112
Administrative Management (121) 113
Town Clerk
Records Management (131) 116
Advice and Litigation
Advice and Litigation (122). 122
Information Technology
Information Technology Organization Chart 124
Information Technology (125) 124
Human Resources
Human Resources Organization Chart 130
Human Resources (123) 132
Finance
Finance Organization Chart 140
vii
Finance Department Revenue and Expenditure Summary 142
Financial Management (141) 144
Purchasing (144) 148
Planning, Zoning and Building
Planning, Zoning and Building Organization Chart 152
Planning, Zoning and Building Department Revenue and Expenditure Summary 154
Planning and Zoning (211) 156
Permit Issuance (212) 159
Inspection and Compliance (213) 162
Landmarks Preservation (214) 164
Fire Prevention (215) 166
Code Enforcement (216) 168
Recreation
Recreation Organization Chart 172
Recreation Department Revenue and Expenditure Summary 174
Recreation Administration (311) 176
Tennis (312) 178
Recreation Center (313) 182
Fire-Rescue
Fire-Rescue Department Organization Chart 186
Fire-Rescue Department Revenue and Expenditure Summary 189
Fire Administration (411) 191
Operations (417) 194
Training (418) 198
Ocean Rescue (419) 200
Police
Police Department Organization Chart 204
Police Department Revenue and Expenditure Summary 207
Administrative Management (421) 209
Organized Crime Vice and Narcotics – OCVAN (422) 212
Records Information System Unit (423) 214
Training and Community Relations Unit – TCR (424) 216
Communications Unit (425) 219
Crime Scene/Evidence Unit (426) 221
Patrol (428) 223
Criminal Investigation Unit (429) 227
Parking Control Unit (430) 229
Public Works
Public Works Department Organization Chart 232
Public Works Department Revenue and Expenditure Summary 236
Administrative Management (511) 238
Street Repair and Maintenance (521) 240
Traffic Control (523) 242
Street Lighting (524) 244
Storm Sewer Maintenance (531) 246
Sanitary Sewer Maintenance (532) 249
Sanitary Sewage Treatment (533) 252
Residential Collection (541) 253
Commercial Collection (542) 255
Refuse Disposal (543) 257
Yard Trash Collection (544) 258
Recycling (545) 260
viii
Beach Cleaning (546) 262
Landscape Maintenance (551) 263
Facility Maintenance (554) 265
General Engineering Services (561) 267
Right of Way Inspections (565) 270
Equipment Operation and Maintenance (571) 272
Other
Library Services (321) 276
Transfers to Other Funds (611 to 625) 277
Emergency Management (710) 278
Contingent Appropriations (711) 279
Special Revenue Fund
Town-wide Underground Utilities Fund 281
Debt Service
Debt Administration 283
2016A and 2013 Revenue Bonds (Fund 205) 288
2016B Worth Avenue Revenue Bond (Fund 206) 289
Capital Funds
Capital Funds 291
Impact of Capital Investments on Operating Budget 292
Capital Projects by Project Type and Fund 293
Capital Improvement Fund (Fund 307)
Five Year Capital Improvement Pay-as-you-go/Facilities Program 295
Pay-as-you-go Capital Improvement Fund 297
Comprehensive Coastal Management Plan Bond Proceeds Construction Fund (Fund 309)
CCMP FY18 Accomplishments and FY19 Action Plan 299
Comprehensive Coastal Management Project Fund 308
Coastal Management Program Budget 311
Worth Avenue Assessment District (Fund 311)
Worth Avenue Maintenance 313
Accelerated Capital Fund (Fund 314)
2013 Accelerated Capital Projects Fund. 315
Accelerated Capital Improvement Program Budget Report 316
Project Fact Sheets
Town Docks Enterprise Fund (Fund 401)
Town Docks Revenue and Expense Summary 342
Golf Course Enterprise Fund (402)
Golf Course Revenue and Expense Summary 350
Par 3 Golf Course 5-year Capital Improvement Plan 357
Internal Service Funds
Self Insurance – Risk
Self Insurance Fund – Risk Management (Fund 501) 359
Self Insurance – Health
Self Insurance Fund – Health Benefit (Fund 502) 363
Equipment Replacement Fund
Equipment Replacement Fund (Fund 320) 365
Trust and Agency Funds
Retirement Fund 369
Employees Retirement System (Fund 600)
Employees Retirement Fund 379
Health Insurance Trust (Fund 610)
Health Insurance Trust 381
Retiree Sliding Scale Insurance Premium Rates 2019 385
Appendix
Authorized Positions 389
Donation Reserve Account Summary 395
Financial Policies
Fund Balance 397
Budgetary Control 403
Designation of General Fund Balance - Liability Related to Compensated Absences Leave Balances 404
Contingency Reserve – General Fund 405
Reserve for Encumbrances, Continuing Appropriations, and Prepaid Expenses 406
Revenue Shortfall Plan 407
Debt Management Policy 409
Contingency Reserve – Capital Fund 410
Contingency Reserve – Equipment Replacement Fund 411
Equipment Replacement Reserve 412
Contingency Reserve – Enterprise Fund 413
Repair and Replacement Reserve – Town Docks Enterprise Fund 414
Town Dock Enterprise Fund Unrestricted Net Position 415
Repair and Replacement Reserve – Golf Course Enterprise Fund 416
Equipment Replacement Reserve – Golf Course Enterprise Fund 417
Contingency Reserve – Risk Fund 418
Reserve for Catastrophic Exposures/Emergencies – Risk Fund 419
Contingency Reserve – Health Insurance Fund 420
Funding Policy for the Town of Palm Beach Retirement System 421
Index
Index… 423
Glossary
Glossary 427
x
TOWN OF PALM BEACH EXECUTIVE SUMMARY FY2019 BUDGET
1
Executive Summary
Town of Palm Beach, Florida
October 1, 2018
Honorable Mayor, Town Council and Residents of the Town of Palm Beach;
I am pleased to present the Comprehensive Annual Budget for the Town of Palm Beach for the fiscal year beginning October 1, 2018 and ending September 30, 2019, in accordance with Section 2-541 of the Town’s Code of Ordinances and Chapter 95-495 of the laws of the State of Florida. The budget was prepared to comply with generally accepted accounting principles (GAAP) and all applicable Town, State and Federal requirements. After careful review by the Mayor and Town Council in several public meetings, formal citizen input was invited at two (2) public hearings. The final budget adoption occurred on September 20, 2018.
The FY2019 budget, represents staff’s initial efforts to reduce expenditures and begin reorganizing Town operations to ensure the most efficient and effective delivery of high quality public services. The goal was to come up with $5,420,000 in expenditure cuts or revenue enhancements and we have met this goal. A thorough review of each departments’ budget and their operations was completed. Through this process, we examined each expenditure line by line and we were able to reduce expenditures in all department budgets, which includes the reduction of 14.65 FTEs, of which two have been supplanted by contractual services. Each Department is presenting a FY19 operating budget that is less than the LTFP and less than their FY18 budgets.
The budget is the result of the initial work in finding efficiencies and applying lean government principles on a Town-wide basis. This is a continuous process as there is still more work to be done. We expect to see further reductions in both expenditures and positions in FY20 and beyond. Through attrition, each position and its related responsibilities will be examined to determine if the position is still needed or can be restructured before automatically backfilling.
We have made significant progress with procedural improvements in the procurement process and the sale of surplus equipment. For the fiscal year the Purchasing staff has measurably generated $1,896,340 in cost savings through negotiations of awards, and re- structuring of contracts to allow for Direct Owner Purchases. We have generated more competition, conducted more active negotiations and have adopted better business practices. Staff has implemented a new process for the sale of surplus items online. Not only is this process more efficient and saves costs in transportation, overtime and seller premiums, it also has generated additional sale revenues due to more aggressive bids. Since
2
Executive Summary
November 2017, we have received $375,502 from the sale of surplus items. During the same period in FY17, the Town received payments of $25,056 for surplus sales.
We have recommended a reduction of the UAAL amortization period from 25 years to 15 years. This change will cost an additional $1,440,000 in FY19 but the total interest expense savings over the next 25 years versus the current 25-year amortization is $47,800,000. With this change, and the additional contribution of $5,420,000, the UAAL could be completely eliminated in approximately 10 to 11 years. The Town is currently paying interest expense on the UAAL at a rate of 7.3%, leading to an annual interest payment of over $7.1 million and a current principal payment of less than $1 million. The high interest expenses the Town is incurring under the current amortization plan is not fiscally prudent. Therefore, included in the FY19 budget is funding for the 15 year amortization plan.
Once the pension plan is fully funded at 100%, the new annual obligation will be roughly
$1.5 million (in today’s dollars) which will eliminate the need for the current payment levels of over $16 million. The funding for this change to the amortization period is included in the budget with no increase in taxes for a homesteaded property owner.
We worked with the actuary to develop alternatives to reduce the UAAL more quickly. The following options were considered:
Current 25 | 20 Year | 15 Year | 10 Year | |
Annual Cost | 9,300,000 | 9,870,000 | 10,740,000 | 13,580,000 |
Additional Cost over current payment | 570,000 | 1,440,000 | 4,280,000 | |
Interest Savings | 26,900,000 | 47,800,000 | 73,500,000 |
This matter will be considered at a joint meeting of the Town Council and Retirement Board in November.
Another major change that was made in the FY19 budget was the elimination of the Recreation Enterprise Fund and the creation of two independent business enterprise funds for the Town Docks and Par 3 Golf Course. The Recreation Administration, Recreation Center and Tennis program expenses and revenues have been transferred into the General Fund. These actions effectively resets the budgeting models for these programs as they were in FY2003, before the Recreation Enterprise Fund was created. The transfer from the Town Docks and Par 3 is set at an amount to cover the Recreation and Tennis expenditures so the net effect on the General Fund is $0 for this transitional year. This change will allow for better transparency, relative to the expense/revenue ratios for each individual program/facility.
3
Executive Summary
General Fund
Historical Trends – Expenditures
For purposes of this discussion, we are providing the spreadsheet following this section to illustrate the trend in expenditures by category since 2009 to enable the reader to understand where the growth has come from and to better understand how the FY19 budget compares to previous fiscal years. We compare the FY19 budget first to FY12 because it was the lowest total budget year in the past decade. We also describe the change since FY09 because that was the highest budget year to date and the catalyst for future budget reforms.
The years FY2009 through FY2017 represent actual costs, FY2018 numbers are the adopted budget, and FY2019 represents the adopted budget.
The overall General Fund expenditures have increased since FY09 by a total of 23.43% or 2.13% per year for the last 11 years. Since FY12, expenditures have increased by 45.85% or 5.7% per year for the past 8 years. We highlight operating expenditures on the spreadsheet to differentiate the costs of the day-to-day operations versus other expenditures of the Town, such as capital improvements, coastal project and large transfers to various funds. Since FY09, operating expenditures have decreased $107,733 or -.19%, and since FY12, operating expenditures have increased by $10,377,455 or 22.76%. Transfers and other expenses since FY09 have increased by 158.66% or $15,544,579 and since FY12, these expenses have increased $14,694,952 or 138.02%. Highlights of the major increases since FY12 are described below:
The largest driver of expenditure increases since FY12 were pension costs for current employees and retirees receiving legacy benefits, which increased $6,075,225 plus the extraordinary contribution of $5,420,000 and the additional $1,440,000 to reduce the amortization period. These costs represent 51.6% of the General Fund total increase during this time period.
The next largest increase was the transfer to the coastal protection fund, which increased $3,389,124 or 13.5% of the total. In FY15, $4,777,000 was added to Town taxes to begin developing a permanent funding source for the coastal program.
Contractual costs have increased $2,787,868 (11.12% of the total) over the period due in part to contracting out many Town services that used to be performed by Town staff. Increases in sewage treatment and disposal costs alone contributed to the increase of contractual costs by $1,011,752 since 2012, with a $444,460 increase in FY19 alone.
Debt service costs increased $2,494,738 or 9.95% of the total increase since 2012 due to the issuance of the 2013 revenue bonds.
4
Executive Summary
These four expenditures represent 86.2% of the increase over FY2012. Other important budget trends since FY12 include the following:
Salary and wages increased $1,994,450 or 8.44% over the 8-year period representing a 1.21% average annual increase. Salary freezes, employee turnover and a modified merit pay system have kept these costs down.
Since 2012, total FTEs have decreased from 362.65 to 356.22, with all of the decrease occurring in the FY19 budget through the elimination of 14.65 positions.
Employee benefit costs over this time period have decreased by 14.33% or
$1,160,495. Most of this reduction is due to the decrease in the OPEB trust funding. It is important to note that during this period Town employee health insurance costs have declined $20,227, while health insurance costs nationwide experienced increases.
The longevity and performance bonus program also decreased by $166,274 over the 8-year period.
Depreciation costs have increased $560,844 during this time period due to higher costs for the Town’s large heavy duty equipment and vehicles, despite the elimination of some equipment and extending the life of most equipment.
The Four Arts Library funding has increased $72,658 due to the programmed 3% per year increase in funding plus an additional contribution in FY17. The total contribution to the Four Arts Library for FY19 is $345,058.
The other category increases which include commodities, and Risk Insurance increased by less than the rate of inflation over this time period.
To put the FY19 budget into further context, if we were to look back 11 years and compare the FY19 budget to the FY09 budget:
Total expenditures have increased by 23.43% (2.13% annually) and total operating costs decreased $107,733 or -.19%.
The pension costs including the annual required contribution, the extraordinary contribution and the additional funding to lower the amortization period contributed to 62.9% of the total increase for a total of $9,716,547.
Salary costs decreased by $1,724,743 and benefit costs declined by $1,984,535. Total FTEs decreased from 410.39 in FY09 to 356.22 in FY19, a decrease of 54.17 employees.
Contractual costs increased by $1,093,779 or 12.55%. This increase is due to contracting out services and increases in sewage treatment and disposal costs.
The Transfers and other category, which include funding for the Four Arts Library, debt service, coastal funding, capital improvement funding, risk funding, the recent extraordinary retirement contribution, and the funding for the amortization change in total have increased $15,544,579 or 138.32% over the 10-year period and accounted for all (100%) of the total increase.
5
Executive Summary
6
6
Executive Summary
Expenditure Category
FY2009
FY2010
FY2011
FY2012
FY2013
FY2014
FY2015
FY2016
FY2017
FY2018
FY2019
Change vs. FY09
Average Annual Change
Change vs FY12
Average Annual Change
Salary and Wages
$ 27,346,561
$ 26,359,068
$ 24,396,539
$ 23,627,368
$ 22,943,977
$ 23,152,234
$ 23,478,696
$ 23,581,855
$ 24,128,637
$ 26,001,862
$ 25,621,818
-6.31%
-0.57%
8.44%
1.21%
Pension Benefits
6,632,860
7,315,310
8,783,472
3,414,182
4,380,925
6,078,882
6,598,873
7,324,860
8,803,246
9,527,616
9,489,407
43.07%
3.92%
177.94%
25.42%
Other Employee Benefits
8,922,275
8,451,690
8,122,789
8,098,235
8,493,967
8,234,672
8,245,397
7,795,982
8,072,606
7,844,571
6,937,740
-22.24%
-2.02%
-14.33%
-2.05%
Contractual
8,713,162
7,120,084
6,841,604
7,019,073
7,227,726
7,615,442
8,191,691
8,876,317
9,585,132
9,617,449
9,806,941
12.55%
1.14%
39.72%
5.67%
Commodities
1,744,703
1,623,373
1,492,316
1,557,897
1,574,948
1,633,364
1,518,113
1,471,130
1,844,873
1,949,093
1,724,613
-1.15%
-0.10%
10.70%
1.53%
Depreciation/Capital Outlay
2,723,701
2,518,061
2,547,679
1,881,319
2,033,744
2,097,896
1,892,941
2,858,675
3,053,650
2,459,607
2,395,010
-12.07%
-1.10%
27.30%
3.90%
Subtotal Operating Expenditures
56,083,262
53,387,586
52,184,399
45,598,074
46,655,287
48,812,490
49,925,711
51,908,819
55,488,144
57,400,198
55,975,529
-0.19%
-0.02%
22.76%
3.25%
Library
272,400
272,400
272,400
272,400
288,989
297,659
306,580
315,777
350,250
335,008
345,058
26.67%
2.42%
26.67%
3.81%
Transfer to the Risk Insurance Fund
1,918,000
1,904,463
1,896,226
1,791,507
1,892,780
1,876,000
1,925,362
1,934,595
1,838,037
1,828,475
1,898,059
-1.04%
-0.09%
5.95%
0.85%
Transfer to Capital Improvement Program
1,817,000
4,828,957
500,000
1,000,000
1,000,000
1,000,000
1,000,000
1,030,000
2,290,200
1,988,024
2,200,000
21.08%
1.92%
120.00%
17.14%
Transfer to Underground Utility Fund
-
-
-
-
-
-
2,530,250
267,041
130,000
135,000
#N/A
#N/A
#N/A
#N/A
Transfer to the Debt Service Fund
3,790,000
3,922,000
3,500,000
3,500,000
3,500,000
6,100,000
6,100,000
6,265,462
6,088,728
5,982,331
5,994,738
58.17%
5.29%
71.28%
10.18%
Transfer to Coastal Protection Fund
2,000,000
1,046,900
3,090,000
3,960,000
4,765,099
7,200,000
11,377,000
8,015,220
7,265,000
7,410,300
7,349,124
267.46%
24.31%
85.58%
12.23%
Extraordinary Transfer to Retirement Fund
-
-
-
-
-
-
-
-
2,500,000
4,759,016
5,420,000
#N/A
#N/A
#N/A
#N/A
Additional Contribution for UAAL Amortization
-
-
-
-
-
-
-
-
-
-
1,440,000
#N/A
#N/A
#N/A
#N/A
#N/A
#N/A
Contingency
-
-
-
-
-
-
-
-
655,877
560,000
#N/A
#N/A
Subtotal Transfers and Contingency
9,797,400
11,974,720
9,381,746
10,647,027
11,446,868
16,473,659
20,708,942
20,091,304
20,599,256
23,089,031
25,341,979
158.66%
14.42%
138.02%
19.72%
Total General Fund
65,880,662
65,362,306
61,566,145
56,245,101
58,102,155
65,286,149
70,634,653
72,000,123
76,087,400
80,489,229
81,317,508
23.43%
2.13%
44.58%
6.37%
FTE Totals
410.39
399.98
367.33
362.65
353.94
348.94
360.18
365.09
362.87
370.87
356.22
(54.17)
-13.20%
(6.43)
-1.77%
FY19 Budget Presentation
The FY19 budget is summarized in the remaining pages of the executive summary. Additional information can be found online such as the program-by-program detail of the General fund and other fund budgets and the budget “flex sheets” which show the budget detail by line item and the budget detail sheets for certain accounts throughout the General Fund. The detail sheets represent the detail that the budget team was presented when we began the budget review process. They have not been updated to reflect cuts that were made during this year’s intensive budget review.
To ensure full transparency, relative to the methodology for apportioning health insurance and retirement costs, please note the following:
Health Insurance costs are calculated and then allocated throughout the budget on a per Full-Time Equivalent (FTE) basis. The Health costs per FTE for FY19 is $10,511.
Retirement costs are actuarially determined and then allocated throughout the budget per FTE for current and legacy plan costs. The Town’s actuarially determined contribution is $9,631,447. Legacy plan costs represent $8,085,882 of the total and the costs for the ongoing plan are $1,545,564. The breakdown by employee group is shown below.
FTE
Legacy Plan
Ongoing plan
Total Contribution
General
192
2,282,428
758,907
3,041,336
Lifeguard
3
178,457
13,131
191,588
Police
63
2,543,329
392,711
2,936,040
Fire-Rescue
65
3,081,669
380,815
3,462,484
Total
323
8,085,882
1,545,564
9,631,447
FY19 General Fund Revenues
The General Fund is the only fund to directly use property taxes as a revenue source. Property taxes (ad valorem taxes) represent the largest revenue source. Appearing on the following page is a millage rate table that shows the FY19 adopted millage (highlighted in blue) versus the FY18 millage. The FY19 millage rate represents a 2.14% reduction from FY18, which is a $0 increase for homesteaded properties.
7
FY18
Millage Rate
FY19
Millage Rate
Millage Rate
3.2037
3.1350
Tax Revenue
$51,470,500
$54,210,963
Revenue Increase over FY18
1 Million Serial Numbers of Different Softwares
A partir de uma investigação aos recursos de processamento de áudio digital em computadores tipo PC, este artigo de divulgação apresenta contribuições a uma normalização de procedimentos que viabilizem uma inclusão significativa de rotinas de produção em áudio digital no espaço escolar. Considerando o fato de que, muito embora, tal aparato não tenha se desenvolvido especificamente para as interações típicas da aula de música, verificou-se positiva a hipótese de uma possível inclusão de conhecimentos e habilidades na instrumentalização do professor que o capacite para tais usos. Essa aproximação analítica alcançou seus objetivos gerais circunstanciando técnicas e operações abrangentes para o uso dos recursos de áudio disponibilizados por esse tipo de tecnologia. Os experimentos se realizaram no “Estúdio Experimental” e no “Laboratório de Ensino da Área de Fundamentos da Linguagem Musical” do Departamento de Música do Centro de Artes da Universidade do Estado de Santa Catarina, em estações de trabalho com configurações bastante simples e domésticas. “Som de Classe” resulta por fim numa contribuição à construção de um conceito de apropriação autoral, que se delineia a partir de rotinas de reações e atitudes onde o conteúdo fundamental daquilo “que se aprende/ensina” é justamente a maneira “como se aprende/ensina”. Essa apropriação dita autoral, é então percebida como uma capacitação resultante dos gestos e ações que lhe deram origem, onde a causa da sua proposição, fundação ou descoberta, se manteve permanentemente a cargo daquele sujeito professor de música em formação, que agora quer gravar os sons da e na sua sala de aula.
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