Minutes 03-05-02 MINUTES OF THE REGULAR CITY COMMI~SSION MEETING
HELD IN COMMISSI~ON CHAMBERS~ C?TY HALL~ BOYNTON BEACH~
FLORI~DA ON TUESDAY~ MARCH 5~ 2002 AT 6:30 P.M.
Present:
Gerald Broening, Mayor
Ronald Weiland, Vice Mayor
Mike Ferguson, Commissioner
Charlie Fisher, Commissioner
Mack McCray, Commissioner
Kurt Bressner, City Manager
James Cherof, City Attorney
Janet Prainito, City Clerk
T. OPENINGS:
A. Call to Order - Mayor Gerald Broening
Mayor Broening called the meeting to order at 6:30 p.m.
:Invocation/Moment of Silent Prayer
Pledge of Allegiance to the Flag led by Vice Mayor Weiland
A moment of silent prayer was observed. Vice Mayor Weiland led the audience in the
Pledge of Allegiance to the Flag.
D. IF YOU WISH TO ADDRESS THE COMMISSION:
· FI'LL OUT THE APPROPRI'ATE REQUEST FORM
· GIVE ZT TO THE CTTY CLERK (ON THE DATS) BEFORE
"OPENt'NGS" PORTION OF THE AGENDA HAS BEEN COMPLETED
· COME TO THE PODIUM WHEN THE MAYOR CALLS YOUR NAME
THE
TNDZV1'DUALS MAY SPEAK FOR THREE UN1'NTERRUPTED MI'NUTES.
E. Agenda Approval:
1. Additions, Deletions, Corrections
None
2. Adoption
Meeting Minutes
Regular City Commission Meeting
Boynton Beach, Florida
March 5, 2002
Motion
Vice Mayor Weiland moved for approval of the agenda. Motion seconded by
Commissioner McCray.
Mayor Broening requested that ]rem VILD. 1 be moved up and combined with Ttem VL
A. Mayor Broening requested that Ttem XILD.1 be moved up and heard immediately
after adoption of the agenda.
Motion
Vice Mayor Weiland moved to approve the agenda as stated, Motion seconded by
Commissioner McCray and unanimously carried.
Legal (Moved Up)
D. Other
1. Comment on defamation - City Attorney, James A. Cherof
Attorney Cherof stated that this item is intended to address decorum at public
meetings. Attorney Cherof has observed at recent Commission Meetings that persons
speaking have been making statements that are intended for individuals, rather than
dealing with an idea or issue. The Commission has a Code of Conduct in the form of
Rules of Decorum for Public Meetings that prohibits individuals from making personal,
impertinent or slanderous remarks. Attorney Cherof cautioned the public when
speaking at Commission and Board Meetings to refrain from personal attacks.
PUBLTC AUDTENCE:
I'NDTVTDUAL SPEAKERS
PRESENTATTONS
WTLL BE LTMTTED TO 3-M1'NUTE
Ewell "Butch" Miller inquired why the present Commission wanted to accelerate
growth in the City. The City is eliminating impact fees for builders, giving money to the
Chamber of Commerce to advertise and is pushing to get builders and developers into
the City. According to Mr. Miller, growth brings more traffic, pollution and more taxes.
Mr. Miller lives and works in Boynton Beach and feels the majority of people in the City
want natural growth. As a result of growth, property values go up. Most people move
to Boynton Beach to retire and do not want their property values to go up because this
results in taxes going up. Mr. Miller does not want to see the City change and likes it
the way it is. He intimated that the current Commission is fee and tax driven.
Mr. Miller asked who paid for Commissioner McCray's trip to China and said that he has
been unable to receive an answer.
Meeting Minutes
Regular City Commission Meeting
Boynton Beach, Florida
March 5, 2002
Dee Zibelli, 440 Ocean ParloNay, Boynton Beach, over time has asked questions
of the City, but has never received answers. Her first question dealt with the location of
the fire stations on the east and west sides of the City. She asserted that the locations
of these stations should have been determined before the Fire Assessment went into
place. She asked if the monies collected for the Fire Assessment were being kept in a
separate account since in accordance with State law those funds cannot be commingled
with any other funds.
Mayor Broening informed Ms. Zibelli that she would receive answers to her questions.
Herb Suss, would like to see the City Commission meetings broadcast on closed circuit
television so that residents that cannot attend the meetings would be able to view them
in their homes. Also, Mr. Suss suggested that the meetings be videotaped and made
available to the public.
Ms. Suss expressed regrets about Lee Wische resigning from the Planning and
Development Board and commended him for his years of service to the City. Ms. Suss
suggested that the City do something to honor Mr. Wische.
Enrico Rossi, 625 Whispering Pines Road, Boynton Beach, said that the City
never collected recreational fees for the first 272 units at Quantum Park. Mr. Rossi said
that recreational fees should be collected for the full 1,000 units. He stated that the City
gave away $300,000 in fees to Quantum Park. He noted that approval of the site plan
for the additional units was conditioned on a fee agreeable to the parties. Mr. Rossi
pointed out that the site plan for the 42 units for Grotto Bay is subject to connection
fees and not recreation fees.
Terry ]:iames, 656 NWIst Avenue, Boynton Beach, says she goes to work
everyday and doesn't pay much attention to what the City Commission does. Ms.
Iiames questioned the method used by the Commissioners in keeping track of their
expenses and do they pay taxes on their expenses.
Ms. Iiames asked that the Krispy Kreme drive-thru be closed between 11 p.m. to 6 a.m.
She feels that the neighborhood will become very noisy as a result of additional traffic.
Ms. Iiames was in favor of preserving the Old High School, which she felt could become
the focal point for the City, similar to Delray Beach.
Eleanor H. Roland, 5530 N. Ocean Boulevard, #307, Ocean Ridge, heard that
the City is allowing a two-story restaurant that would seat 210 people along the
]:ntracoastal in the Riverwalk Plaza. Ms. Roland represents Crown Colony
Condominiums where la,9 people reside and they are located directly across from the
proposed restaurant. The residents of Crown Colony are concerned about the noise,
Meeting Minutes
Regular City Commission Meeting
Boynton Beach, Florida
March 5, 2002
lighting and increased boat traffic and requested that the Commission consider their
concerns.
Hr. Ed Hillery, 712 NE 20th Lane, Boynton Beach, and a resident of Water's Edge,
thanked the City for razing Morey's Lounge.
Steve Waldman, 41 Sausalito Drive, Boynton Beach, thanked all the City and
Hester Center staff, the Police and Firemen for making the HeritageFest a most
rewarding experience. The Florida A&M Marching Band was a huge success.
Mr. Waldman expressed sorrow in the recent loss of Ms. Carolyn Sims, who gave so
many years of service to the City and the children.
Steve Hiller, 1057 SW 28th Avenue, Boynton Beach, represented the MAD DADDS
of Boynton Beach, which has been recently incorporated in the City. MAD DADD$ is a
community-based organization for the betterment of the City and its citizens. MAD
DADDS intends to act as a liaison between the community leaders, schools and the
people who need help. Mr. Miller has already met with the City Manager, Commissioner
McCray and Chief Gage and as a result has noted an increased police presence in
certain areas of the City. He thanked them for their assistance.
III. OTHER:
A. Informational Items by Members of the City Commission
Commissioner Fisher commented on the presence of the Florida A&M Band and thanked
the organizers of HeritageFest for bringing a band of this caliber to the City.
Commissioner Fisher commended the Boynton Beach High School on their mature
conduct during their loss at the recent basketball game and noted that they
represented the City admirably.
Commissioner Fisher felt that there would be many people in the community that will
want to become involved with MAD DADDS and asked to be informed when the next
meeting is scheduled so that it could be announced.
Commissioner Fisher responded to Ms. 1lams' comment regarding the Old High School
and noted that it would cost millions of dollars to refurbish it. He said that community
input is needed so that the City can determine whether the building should be saved.
He suggested that people either contact the Boynton Beach Historical Society or the
Commissioners.
Commissioner McCray said that people will be notified when the next MAD DADDS
meeting is scheduled and urged everyone in the City to get involved.
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Meeting Minutes
Regular City Commission Meeting
Boynton Beach, Florida
March 5, 2002
Commissioner McCray invited everyone to attend Love Festival 2002 scheduled for
Saturday, March 9th at the Wilson Park and Wilson Center from 11:00 a.m. to 7:00 p.m.
A great host of events will be offered, as well as a barbeque.
ZV. ADMINZSTRATTVE:
A. Accept resignation of Lee Wische, Regular
Development Board
Motion
Commissioner McCray moved to accept the resignation of Lee Wische. Motion
seconded by Commissioner Ferguson and unanimously carried.
B. Accept resignation of Betty Collins, Regular
Board
Motion
Commissioner McCray moved to accept the resignation of Betty Collins. Motion
seconded by Commissioner Ferguson and unanimously carried.
Appointment
To Be Made
Appointments to be made:
Member, Planning &
Member, Senior Advisory
Length of Term
Board Expiration Date
II McCray Adv. Bd. on Children & Youth Stu/Reg/NonVoting 1 yr term to
III Ferguson Adv. Bd. on Children & Youth Stu/Reg/Voting 1 yr term to
TV. Fisher Bldg. Bd of Adj & Appeals Alt 1 yr term to
T Weiland Education Advisory Board Reg 2 yr term to
T! McCray Nuisance Abatement Board Alt 1 yr term to
T Weiland Planning & Development Board Reg 2 yr term to
I! McCray Senior Advisory Board Reg 2 yr term to
13~ Ferguson Senior Advisory Board Reg 2 yr term to
Commissioner McCray tabled his appointments to the Children and Youth
Board and the Nuisance Abatement Board.
4/02
4/02V
4/02
4/02 (Tabled-2)
4/02 (Tabled-2)
4/03
4/03
4/03
Advisory
Meeting Minutes
Regular City Commission Meeting
Boynton Beach, Florida
March 5, 2002
Commissioner McCray moved Lillian Bru77ese from an Alternate Member to a Regular
Member of the Senior Advisory Board.
Commissioner Fisher tabled his appointment.
Vice Mayor Weiland appointed Randy O'Hara as a Regular Member of the Education
Advisory Board.
Vice Mayor Weiland appointed Edward Hillery as a Regular Member of the Planning and
Development Board. Vice Mayor Weiland stated that Mr. Hillery will tender his
resignation from the Code Compliance Board this week.
Commissioner McCray requested that the resignation of Mr. Hillery first be tendered
before the Commission appoints him to another board and that the appointment be
placed on the next agenda.
Attorney Cherof noted that the code prohibits anyone from serving on two boards, but
it does not address the issue of resignation prior to appointment of a second board.
Mr. Hillery needs to submit his resignation prior to the next regular meeting of either
board.
Motion
Commissioner Ferguson moved to approve the appointments, which was seconded by
Vice Mayor Weiland and unanimously carried.
Commissioner McCray inquired about the replacement of Ms. Carolyn Sims as liaison to
the Senior Advisory Board and Mr. Bressner stated staff is addressing this.
V. ANNOUNCEMENTS & PRESENTAT~[ONS:
A. Announcements:
None
B. Presentations:
1. Proclamations:
a. "Read Together Boynton Beach" - March 15 - April 29, 2002
Mayor Broening read and presented the Proclamation to Ms. Virginia Farace, Library
Director.
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Meeting Minutes
Regular City Commission Meeting
Boynton Beach, Florida
March 5, 2002
IVls. Farace accepted the Proclamation along with Ms. Dorothy Walker and Mr. Herb
Suss, members of the City's Library Board. Ms. Farace thanked the Mayor and
Commissioners on behalf of the Library Board and Friends of the Library for uniting
Boynton Beach with other Palm Beach County communities for the Read Together
Initiative. The program started four years ago in Seattle and spread across the country.
Ms. Farace announced the programming activities that the Boynton Beach Library has
scheduled. The book being read is Fahrenheit 451 by Ray Bradbury.
Ms. Walker presented the Commissioners with a copy of the book. IVlr. Suss distributed
bookmarks to the Commissioners and members of the audience. Ms. Farace announced
that the book and video are available at the Library. The Friends of the Library are also
selling the book for $5.00.
2. Accept Annual Financial Report for Fiscal Year ended September 30,
2001
Mr. Mike Pattillo, of Ernst & Young, presented the report. The Comprehensive Annual
Financial Report ("CAFR'~ is prepared by the City's management team and it is Ernst &
Young's responsibility to conduct an audit and to provide an opinion on the financial
statements. Mr. Pattillo thanked Diane Reese and Steve Davis of the Finance
Department for their support and assistance. A copy of the CAFR is available in the City
Clerk's Office and the City Library.
Mr. Pattillo reviewed some of the salient points of the CAFR and read into the record
the first paragraph on Page 2 of the report, which is the "clean opinion" paragraph of
the financial statements.
The fixed assets of the City, exclusive of the water, sewer and utility assets,
totaled $58,147,647.
The General long-term debt of the City is $20,751,117, exclusive of revenue
bonds in the Enterprise Funds. This is a reduction from last year.
There was an increase in the General Fund of $3.1 million and an ending balance
of $14,069,309, of which $5.7 million is reserved and not available for
appropriation. Therefore, the City at the end of its fiscal year, had $8.4 million
available in the General Fund, which is approximately 2 1/2 months of operating
expenditures.
The Enterprise Fund realized an increase in retained earnings from $79.1 million
to $92.1 million. A portion of this fund is reserved by the bond indentures and is
not all represented in cash.
The combined pension funds totalled $122,493,937 and are entirely restricted for
pension benefits.
The audit did not disclose any material weaknesses in internal controls; no
reportable conditions; and no material emphasis of non-compliance.
Meeting Minutes
Regular City Commission Meeting
Boynton Beach, Florida
March 5, 2002
Commissioner Fisher inquired what is the norm for municipalities for a reserve
operating account. Mr. Pattillo responded that there is no set rule, but normally 20% to
25% is acceptable in this State. Some states have statutory requirements. Mr. Pattillo
suggested that the City look at similar cities to determine what their policies are.
Commissioner McCray noted that the Florida League of Cities recommended six months.
Mayor Broening commended staff for doing a fine job of putting together a very
readable and nicely done document.
Motion
Commissioner Fisher moved to accept the Comprehensive Annual Financial Report for
the fiscal year ended September 30, 2001. Motion seconded by Commissioner McCray
and unanimously carried.
3. Presentation on the dignity of the human person by 8th Grade students
from St. Mark School
Ms. Chris Weiland explained that the 8th grade class at St. Mark has been studying
government and the church's teachings on the dignity of the human person through
study, role playing and meeting with a Boynton Beach resident who lives in poverty. As
a result, they have put together a presentation of their findings by utilizing visual and
verbal effects. Ms. Weiland introduced the students that would be participating. The
Commission and audience were moved by the fine presentation of the students.
Mr. Bressner thanked the students for their informative presentation and urged their
teacher to contact Ms. Octavia Sherrod in the City's Community Redevelopment
Division. Ms. Sherrod will be able to provide the class with information on how the City
is working to assist its citizens in need.
Vice Mayor Weiland thanked Ms. Liz Huntenberg, the 8th Grade teacher, who helped
organize the program.
VT. PUBLIC HEARING: 6:30 P.M. OR AS SOON THEREAFTER AS THE
AGENDA PERMITS
Am
Project:
Agent:
Owner:
Location:
Descr) pUon:
Woolbright Plaza
H. P. Tompkins
Veronica Motiram
1609 S. Congress Avenue
Request Conditional Use/Site Plan approval to raze an
existing bank building in order to construct a new 14,490
square foot Walgreens' store with a drive-through facility
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Meeting Minutes
Regular City Commission Meeting
Boynton Beach, Florida
March 5, 2002
combined with 4,800 square feet of commercial space and a
separate four-story 40,000 square foot office/retail building
for a total of 59,290 square feet of building area on 4.945
acres. Project to be done in phases.
Item Vl~I.D.1 moved from Consent agenda to be heard with Ttem V:[.A.
Woolbright Plaza, 1609 S. Congress Avenue - Request a
height exception pursuant to the City's Land Development
Regulations, Chapter 2, Zoning, Section 4.F.2, to allow a
peaked roof on a proposed office/retail building at 61 feet-6
inches, a distance of 16 feet-6 inches above the 45 foot
maximum height allowed in the C-3 zoning district
Attorney Cherof administered the oath to all persons who would be testifying.
Mike Rumpf, Director of Planning and Zoning presented the item, which was brought to
the City by H. P. Tompkins, Inc. The property currently consists of a 5,000+ square
foot building situated on approximately five acres.
The applicant is proposing to erect two buildings. One building would be four-stories,
totaling 40,000 square feet in area and a separate building, which would house a
14,490 square foot Walgreens Store with additional retail attached, totaling 4,800
square feet for small-sized tenants.
The property is zoned C-3 and the uses are permitted with the exception of the
conditional use because of the drive-thru for the Walgreens Store. The project will be
done in three phases. The four-story building would be phase 1; Walgreens would be
phase 2; and the additional retail would be phase 3. All site improvements and
landscaping will be constructed during phase 1.
Ingress and egress to the site will have two access points directly onto the north side of
Woolbright Road (right in and right out only) and another directly onto Congress
Avenue (right in and right out only). There will be a third through the corporate center
to the south utilizing an access easement.
Screening and buffering, with the exception of the easements, will be typical
landscaping. There is an existing utility easement along the west property boundary,
which will limit the type of trees permitted and will limit the placement of the wall that
is required by Code between a commercial and residential zoning district. Staff would
support a variance to eliminate the wall if the landscaping could sufficiently buffer the
uses. The variance is a condition of the application.
Meeting Minutes
Regular City Commission Meeting
Boynton Beach, Florida
March 5, 2002
Two freestanding signs are proposed, which is allowed.
reasonable and compatible height with the area.
The signs must be of
The applicant is also applying for a height exception. The maximum height in a C-3
Zoning District is 45'. The applicant is proposing to cover roof top equipment with a
false parapet that extends 5' above the maximum height. The applicant is also
proposing a tower with similar architectural elements to hide the top of the stairway,
since code requires access to the roof. The stairway will be decorated with a full roof
tower that will add additional architectural features to the project. The tower would be
161/2 feet over the maximum allowable height and is the second part of the height
exception request.
Lloyd Powell, 112 N. Federal Highway, Boynton Beach, liked to see business
growth in the City because it brings more taxes into the City and recommended
approval of the project and the height exception.
Bob Ensler, 26 Woods Lane, Boynton Beach, who is a member of the Planning and
Development Board, wished to provide a prospective of the project. Mr. Ensler
discussed the project with residents of Quail Run and Boynton Beach Leisureville and
they are in favor of the project. This will be an improvement to the City and Congress
Avenue.
With regard to the height exception, when the project was first presented, the Planning
and Development Board was told that it was for an elevator. Mr. Rumpf did not find out
that the height exception was for a stairway until late today. He did not think that a
161/2' height exception would be necessary for a stairway. He would like the applicant
to justify the height exception in writing and have the item go back to the Planning and
Development Board for further review.
Herb Suss, a resident of Quail Run, supported the project, but had concerns
regarding the height exception. Mr. Suss also questioned why it was necessary that
Walgreens maintain a 24-hour drive-thru. Mr. Suss would like the u-turn located at SW
26th Street and Woolbright Road eliminated because he feels this is dangerous. He
recommended using the u-turn that is located at the Knuth Road and Woolbright and
would like the City to work with the County to change this.
Patrick Pucci, 2628 Spiceberry Lane, Boynton Beach, President of Quail Run
Villas Homeowners Association, is in favor of fixing up this location. Residents of Quail
Run have expressed concerns regarding Walgreens' hours of operation and the traffic it
would generate. He felt that the project would disturb the quiet serenity of their lake
and the wildlife that inhabits it. He thought that the height of the building would be an
eyesore for people that own property on the lake and would like assurances that there
would be proper coverage to block this off.
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Meeting Minutes
Regular City Commission Meeting
Boynton Beach, Florida
March 5, 2002
Press Tompkins, H.P.T. Consultants, a licensed professional engineer and land
planner, representing the applicant, stated that they coordinated the architecture of the
Walgreens building and the four-story building, using a Mediterranean style design. Mr.
Tompkins reviewed the Walgreens' site plan for the benefit of the Commission. The
drive-thru will be constructed so that the headlights at night would face Congress
Avenue and not the residential to the west. Between the project and Quail Run there is
over 600' of water and they have tried to minimize the impact of the project on the
residents.
Mr. Tompkins said that several meetings were held with various staff members and
Dave Kelly, the City's Engineer, was in favor of placing landscaping where the water
main is located. An alternative landscaping plan has been drawn that would include a
great deal of Areca Palms and shrubbery to act as a shield for the residential
neighborhood.
Mr. Tompkins apologized for giving the wrong information regarding the elevator at the
Planning and Development Board Meeting since his architect was out of town that
night. The Standard Building Code requires that any four-story building must have a
stairwell to the roof. Because of this requirement, the applicant wanted to make an
architectural statement that would blend in with the building. The application for the
height exception is only for the stairwell area and not the entire building.
Vice Mayor Weiland suggested adding mature Royal Palms and felt this would break up
the height of the office building. Mr. Tompkins said this would not be a problem. Vice
Mayor Weiland thought the project would be a nice addition to Congress Avenue.
Vice Mayor Weiland requested that a condition be put in the variance that the height
exception could only be used for the stairwell and to hide equipment and could not be
used as office space. Mr. Tompkins agreed to this condition.
Commissioner Fisher inquired if the residents of Quail Run could circulate a petition
regarding the u-turn and send it to the County, since this is a County road. He also
requested that the trees be planted closer together to make the landscaping denser.
Mr. Tompkins suggested planting the trees between 20 to 25 feet on center.
Commissioner Fisher inquired if the applicant would be willing to cut back on the height
exception request. Mr. Tompkins stated that it was possible for them to come down to
12' feet, but the arches would be flattened.
Mayor Broening requested staff to inform the citizens what is permitted in C-3 Zoning.
Mr. Rumpf responded that C-3 Zoning is the City's most intense retail, commercial
zoning district that allows for most retail activities. For example the Boynton Beach Mall
is within a C-3 Zoning district. Also uses in C-2 and C-1 zoning districts would be
allowed.
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Meeting Minutes
Regular City Commission Meeting
Boynton Beach, Florida
March 5, 2002
Mayor Broening would like a condition of approval that no vending machines or outdoor
shopping cart storage would be allowed and to limit operations that might be offensive
at a future date. Attorney Cherof responded that this could be added as a condition of
approval. Mr. Tompkins agreed to this as well. Mayor Broening would also like included
in the conditions that there would be additional buffering on the lakeside and that
mature plantings would be used. Lastly, there was discussion of working with the
County to eliminate the u-turn at 26th and Woolbright for safety reasons. Mayor
Broening called for a motion on the site plan.
Motion
Commissioner Ferguson moved to approve Ttem V]:.A request for conditional use/site
plan approval to raze an existing bank building in order to construct a new 14,490
square foot Walgreens Store with a drive-through facility as stated in the agenda to
include the conditions which would include increased landscaping, prohibition against
outside coin operated vending machines and outside storage of shopping carts, an
increase in mature buffering on the west side of the property and to work with the
County to change the traffic flow at 26th and Woolbright.
For point of clarification Mr. Tompkins requested that the u-turn change would not
prevent the project from moving forward. Mayor Broening acknowledged that the City
does not have jurisdiction to do this, but will try to induce the County to move the u-
turn to Knuth Road and to eliminate the u-turn at 26th Street.
Vote
Notion seconded by Commissioner Fisher and unanimously carried.
Motion
Commissioner Ferguson moved to approve the request for a height exception pursuant
to the City's Land Development Regulations, Chapter 2, Zoning, Section 4.F.! to allow a
peaked roof on a proposed office/retail building at 61 feet-6 inches and the granting of
the height exception is only for this particular site and is not be used for anything
except for housing the stairwell. Motion seconded by Vice Mayor Weiland.
Commissioner Fisher asked if the Commission would like to lower the height exception
to 12', which the applicant agreed to. Mayor Broening would like to preserve the
architectural integrity of the building and remain with the requested height. Vice Mayor
Weiland noted that the height exception would be facing Congress Avenue and not the
back of the building.
Vote
Mayor Broening called for a vote on the motion. The motion carried unanimously.
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Meeting Minutes
Regular City Commission Meeting
Boynton Beach, Florida
March 5, 2002
VII.
CONSENT AGENDA:
A. Minutes:
Agenda Preview Conference of February 14, 2002
Regular City Commission Meeting of February 19, 2002
Bids and Purchase Contracts - Recommend Approval - All expenditures
are approved in the 2001-2002 Adopted Budget
Award the 'q'WO-YEAR BID FOR HYDRAULIC CYLINDERS AND
VALVES, PARTS AND REPAIRS," Bid #031-2516-02/KR, to
Construction Hydraulics of Lake Worth, Florida for an annual
estimated expenditure of $35,000
C. Resolutions:
Proposed Resolution No. R02-017' (R02-037) Re: Approving
.loint Project Participation/Funding Agreement with Palm Beach
County for the Construction of Boynton Beach Boulevard and
Military Trail Intersection Improvements in an amount not to
exceed $27,220
Proposed Resolution No. R02-0:1.8' (R02-038) Re: Approving
full release of surety for water improvements for the project known
as Harrison Import/Export, and refunding $600 to the developer,
Contractors Management Services, Inc.
Proposed Resolution No. R02-0:~9' (R02-039) Re: Approving
full release of surety for water improvements for the project known
as PGD Inc., and refunding the cash surety of $825 to Chris and
Shelley O'Hare
Proposed Resolution No. R02-020' (R02-040) Re: Approving
full release of surety for water and sewer improvements for the
project known as YMCA, and returning the letter of credit from
Comerica Bank to the developer
Proposed Resolution No. R02-02:L* (R02-04:E) Re: Ratifying
South Central Regional Wastewater Treatment & Disposal Board
*Scrivener's Error
13
Meeting Minutes
Regular City Commission Meeting
Boynton Beach, Florida
March S, 2002
action of January 17, 2002 and approving funding for Task Order
with consulting engineer Hazen & Sawyer for Preliminary Design
Report to expand the South Central Regional Wastewater
Treatment & Disposal Board's reclaimed water system to 24 mgd,
in the amount of $47,:100
Proposed Resolution No. R02-022' (R02-042) Re: Approving
full release of surety for water improvements for the project known
as Boynton Commerce Center IT, and returning the letter of credit
from Mellon United National Bank in the amount of $33,550 to the
developer
Proposed Resolution No. R02-023' (R02-043) Re: Approving
an Agreement for Water Service Outside of the City Limits and
Covenant for Annexation with Polo Ridge Developer, LLC, for a
parcel of land located on the west side of State Road A1A,
approximately 197 feet north of Sea Road
Proposed Resolution No. R02-024' (R02-0~.~.) Re:
Authorizing staff to remove and/or refund all penalty fees
associated with late payment of 2002 Occupational License
Renewal
Commissioner Ferguson requested that ]rem C.8 be removed for discussion.
D. Ratification of Planning & Development Board Action:
Woolbright Plaza, 1609 S. Congress Avenue Request a height
exception pursuant to the City's Land Development Regulations,
Chapter 2, Zoning, Section 4.F.2, to allow a peaked roof on a proposed
office/retail building at 61 feet-6 inches, a distance of 16 feet-6 inches
above the 45 foot maximum height allowed in the C-3 zoning district
(Moved to be heard with Ttem VT. A.)
E. Ratification of CRA Action:
None
*Scrivener's Error
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Meeting Minutes
Regular City Commission Meeting
Boynton Beach, Florida
March 5, 2002
Approve a donation from the State Forfeiture Fund Account in the amount
of $5,000 to the Lake Worth Community High School Criminal Justice
Academy
Approve the transfer of $4,000 from the City Commission's Community
Investment Fund to the Library's Donation Account ($1,000 each from the
Community Investment Funds of Vice Mayor Weiland, Commissioners
Ferguson, Fisher and McCray)
Mayor Broening pulled Item G. for discussion.
Approve the transfer of $12,500 of the City Commission's Community
Investment Fund to the Library's Donation Account (from Mayor
Broening's Community Investment Funds)
Mayor Broening pulled Item H. for discussion.
Approval of Plat #6, Replat #1 of Quantum Park PID (Quantum Lakes
Drive)
Mayor Broening pulled Item ! for discussion.
Motion
Commissioner McCray moved to approve the Consent Agenda, as amended. Motion
seconded by Commissioner Ferguson and unanimously carried.
C. 8.
Proposed Resolution No. 02-024* (R02-044) Re:
Authorizing staff to remove and/or refund all penalty fees
associated with late payment of 2002 Occupational License
Renewal
Commissioner Ferguson reported that because of computer problems some business
owners in the City were billed late for their occupational licenses, which amounted to
$74,000 in late fees. These are funds that the City would not have collected through
the regular renewal process and the City is proposing to waive these late fees since the
business owners were not notified on time.
*Scrivener's Error
15
Meeting Minutes
Regular City Commission Meeting
Boynton Beach, Florida
March 5, 2002
Motion
Commissioner Ferguson moved to approve Resolution No. 02-044. Motion seconded by
Commissioner Fisher and unanimously carried.
Mayor Broening asked Mr. Suss to take the podium since he had presented a card on
Items G and H. Mr. Suss did not answer and as a result, Mayor Broening called for
approval of these two items.
VII. G.
Motion
Approve the transfer of $4,000 from the City Commission's
Community Investment Fund to the Library's Donation Account
($1,000 each from the Community Investment Funds of Vice Mayor
Weiland, Commissioners Ferguson, Fisher and McCray)
Commissioner Ferguson moved to approve Item VII.G. Motion seconded by
Commissioner Fisher and unanimously carried.
VII. H.
Motion
Approve the transfer of $12,500 of the City Commission's
Community Investment Fund to the Library's Donation Account
(from Mayor Broening's Community Investment Funds)
Commissioner Ferguson moved to approve Item VII. H. Motion seconded by
Commissioner McCray and unanimously carried.
VII. I.
Approval of Plat #6, Replat #1 of Quantum Park PID (Quantum
Lakes Drive
Enrico Rossi, 625 Whispering Pines Road, Boynton Beach, said that he did the
original engineering for Quantum Park and is familiar with what goes into the design of
the Park. Mr. Rossi said that he looked at the plat today and was informed by the City
that it had only been submitted 36 hours ago. He took issue why the City puts things
on fast track for Quantum Park. The plat shows the abandonment of Quantum Drive
and that Quantum Park is asking that 50' of the lake be filled in. This amounts to
approximately one acre of land. Mr. Rossi said that the filling in of the lake should
require a drainage study and asked to look at the study. Mr. Rossi was informed that
the City was not furnished with a drainage study. Mr. Rossi wanted to know where the
sewer lines and easements would be placed. Secondly, Mr. Rossi wanted to know why
the dedication of the land was not shown on the plat. Mr. Rossi pointed out the area
that he was referring to on the plat. Mr. Rossi requested that the Commission take no
action tonight until these questions are answered.
16
Meeting Minutes
Regular City Commission Meeting
Boynton Beach, Florida
March 5, 2002
Attorney 3ohn Gary, 701 U.S. 1, N. Palm Beach, Florida, representing the Willows
at Quantum Lakes, agreed with Mr. Rossi's comments. Mr. Gary pointed out that this
plat is part of the DR:[ and a few months ago the Commission approved NOPC#12,
which approved taking part of Quantum Lakes Drive to make lots 100 and 101. He
asserted that NOPC#12 did not ask the Commission to approve any change to Water
Management Tract Q. The proposed plat being presented shows the taking of
Quantum Lakes Drive and approximately one acre from Water Management Tract Q.
Mr. Gary said that they have filed for a temporary restraining order in Circuit Court
because the developer asserted that they filed a Water Management Plan and that the
CDD needs to purchase lot 34C from the developer, which is designated replat, for $1.6
million. The developer and the CDD have signed a contract. He went on to explain
that the CDD is an entity created by the City and that the City needs to watch what is
going on. He questioned the reasoning of the petition for a replat that eliminates an
acre of the drainage area, while at the same time claiming they need to purchase
another piece of property for $1.6 million.
Attorney Gary requested that the item be continued to afford the owners of Quantum
Park, as well as the Commission, an opportunity to study it.
Attorney David Norris, representing Quantum Limited Partners, stated that Mr.
Gary was present tonight because there is a dispute pending between Mr. Gary's client
and Quantum Limited Partners and the lawsuit has no bearing on tonight's item. Mr.
Norris pointed out that if the Commission approved the replat, Mr. Gary's client will
have to purchase the property and they are using the Commission as an excuse not to
have to pay them. Attorney Norris said that this is an issue that the courts should
decide. Mr. Norris also pointed out that Mr. Gary's client supported the replat and
obtained a site plan approval for this same property.
Attorney Norris stated that the property was dealt with in NOPC#12 that was part of
the approval process and included tract Q. He stated that the application for the plat
was originally submitted in October. They have been working with staff since that time
and have gone through the TRC process. Attorney Norris assumed that they had
worked everything out with staff. Staff only had some issues dealing with easements
that the City would like to see in place immediately after the plat is filed. Attorney
Norris felt these were site plan issues and not platting issues. Attorney Norris stated
that they were agreeable to move forward with the plat and agreed to condition the
approval to provide that the easements be recorded immediately after the plat.
Attorney Norris requested that the Commission move forward with approving the plat
and not to become involved in the dispute.
Mr. Livergood, Public Works Director, said that the Department of Engineering received
the plat for review on Friday, March 1st with a request to place the item on the agenda
for tonight's meeting. Mr. Livergood and the City Engineer, Dave Kelly, have not signed
17
Meeting Minutes
Regular City Commission Meeting
Boynton Beach, Florida
March 5, 2002
the plat because they have some reservations and have discussed them with Quantum.
Staff has concerns about easement locations for utilities, which have not been properly
addressed on plat. Staff questioned the ownership of the property and whether
Quantum Limited Partners or the CDD were the owners, which is relevant to the
process. Staff is not prepared to sign off on the plat.
Commissioner Fisher inquired if the item could be approved with conditions. Attorney
Cherof said that the Commission could condition the approval, but it would not be very
much of an approval, because the actual work will occur after the meeting.
Motion
Vice Mayor Weiland moved to table until the conditions can be worked out. Motion
seconded by Commissioner McCray. The motion failed 3-2 (Mayor Broening,
Commissioner Ferguson and Commissioner Fisher dissenting).
Mayor Broening inquired if it has been determined that the Property Owner's
Association (POA) was involved. Attorney Norris stated that Mr. Gary's client felt the
POA had title to tract Q, which it does not. Mr. Norris stated that the CDD had title to
tract Q.
Attorney Norris requested that the Commission approve the plat conditioned upon
resolution of the issues because he felt these were site plan issues.
Commissioner Fisher did not feel that the Commission should become involved in the
dispute between the parties. Commissioner Fisher asked staff to state why this should
not be considered a site plan issue and how it differs from NOPC#12.
Mr. Livergood responded that they are asking staff to approve and sign a plat and to
testify that staff has reviewed it and that the easements noted are correct. This is not
the case. Staff would like to review it in depth to ensure that it is correct, which they
have not had the opportunity to do.
Mayor Broening asked how the plat presented tonight differs from NOPC#12. Mr.
Rumpf responded that this is the first time he has heard of the issue and has not had
an opportunity to research the relationship of the land use involved and NOPC#12. If
it is not part of NOPC#12, converting the land use from a water management tract,
would be putting the "cart before the horse."
Commissioner Fisher would like to approve the item making it conditional upon
resolving the issues. If staff did not approve the conditions, it would make the plat
approval null and void. This method would keep the process moving along rather than
requiring the applicant to have to come back to the Commission.
18
Meeting Minutes
Regular City Commission Meeting
Boynton Beach, Florida
March 5, 2002
Mr. Bressner inquired about the urgency of the issue and noted that by taking this
approach, the Commission would be giving staff veto authority over the plat. Mr.
Bressner did not think this action would be appropriate.
Mayor Broening inquired how tabling the item would affect Quantum. Mr. Norris stated
that there are contracts pending based upon the plat approval and the contract with
Olen requires them to pay Quantum. Therefore, the delay certainly would not be
beneficial to Quantum.
Eugene Gerlica, a member of the Quantum Community Development District, stated
the issues discussed with staff yesterday were the result of staff's questions regarding
utility easements for the existing utilities within the roadway. Quantum assured staff
that the separate utility easement documents would be prepared and recorded after the
plat is recorded. Mr. Gerlica would like the plat being presented tonight to be recorded
exactly as submitted. They want the three easement areas where there are existing
utilities to be encumbered by a separate instrument so that they can be abandoned
later pursuant to the Olen site plan and Quantum Village plan.
Mayor Broening asked what the impact of approving the plat has on Olen. Attorney
Gary responded that any approval with conditions would serve as approving the plat.
Mr. Gary responded that the party requesting approval of the plat is a different party
from Olen that already has the villas approved. Attorney Gary pointed out that City staff
is questioning the abandonment of the property. He doubted the legality of the plat
and whether it was included in the NOPC. Attorney Gary said that he read the
resolution approving the NOPC and did not see where the Water Management tract was
vacated. A new NOPC needs to be done and a drainage study should be undertaken.
Attorney Gary requested that the item be postponed until the next meeting.
Mr. Gerlica stated that he submitted to Mr. Rumpf in October the revised plat pursuant
to the NOPC#12 approval and this has been under review by his department and the
Engineering Department since then. Mr. Rumpf responded with two sets of comments
and they have been addressed. Mr. Gerlica noted that the submittal of the plat on
Thursday was only after Quantum received word from the Engineering Department that
the plat was technically correct. Mr. Gerlica questioned why Mr. Rumpf hadn't
determined that the land and the two lots were not included in NOPC#12 since it was
submitted in October.
Further, Mr. Gerlica said that when they submitted NOPC#12, staff made 42 comments;
he objected to 4! of the 42 comments in writing, the original of which is attached to the
minutes. One of the comments made by staff was to be provided with an area
summary calculation showing how much of tract D and tract Q would be included in
Lots 100 and 101. This table was provided to staff and the acreages shown on the
master plan came from that table. Mr. Gerlica pointed out that Olen submitted a site
plan and a letter in favor of NOPC#12, which was approved by the City.
19
Meeting Minutes
Regular City Commission Meeting
Boynton Beach, Florida
March 5, 2002
Mr. Gerlica was requested to point out the location of Lot 34C on the plat. Lot 34C
fronts on Miner Road and is located in the extreme northern part of the Park. Originally
this was designated industrial, which was objected to by the City and Treasure Coast
Planning. Therefore this lot was put in a "reserved" category and is not encumbered
for any drainage purposes.
Attorney Gary stated that he read the resolution and the only thing that he saw relating
to Lot 34C was that it was reserved. IVlr. Gerlica read into the record a portion of
Condition #4 to the NOPC approval, the second paragraph under the
Forester/Environmentalist Comment:
":It is acknowledged that 34C is not encumbered by any easement,
reservation, dedication or permit requirement by the City, any regulatory
agency or special district, including the Quantum Community Development
District regarding the use of 34C for drainage purposes, except the
drainage requirements associated with the development of lot 34C."
Vice Mayor Weiland asked staff if any of their questions have been cleared up. Mr.
Rumpf stated that his position has not changed. Vice Mayor Weiland would like to have
these issues cleared up before the Commission votes on the item.
Attorney Norris said they would agree to have the resolution of the three easements as
a condition of approval, as well as verification that a portion of tract Q was part of
NOPC# 12 approval.
Attorney Gary disagreed with Attorney Norris and stated it was the Commission's
responsibility to determine this and not staff.
Motion
Commissioner Fisher moved to recess for 10 minutes to allow staff to confer with the
various parties to determine if any of the issues can be cleared up.
The meeting recessed at 9:20 p.m. and reconvened at 9:30 p.m.
Mr. Rumpf stated that staff was asked to review the document placed on the Recording
Secretary's table to determine if tract Q was included in the NOPC #:[2 application and
that cannot be discerned from that document.
Attorney Norris reiterated that they would be amenable to having the plat approved
subject to the conditions he previously mentioned.
2O
Meeting Minutes
Regular City Commission Meeting
Boynton Beach, Florida
March 5, 2002
After listening to all the testimony tonight, Mayor Broening stated that the Commission
is faced with determining whether it wants to grant the request with conditions.
Motion
Commissioner Ferguson moved to approve Plat #6, Replat #1, conditioned on
resolution of the site plan issues, including the easements and tract Q, and any other
issues that may arise.
Attorney Cherof requested that a condition of approval be the certification of the plat
documents by Mr. Kelly and Mr. Livergood.
Commissioner Ferguson amended his motion to include a condition of approval be the
certification of the plat documents by Mr. Kelly and Mr. Livergood. Motion seconded by
Commissioner Fisher and unanimously carried.
VIII. CITY MANAGER'S REPORT:
A. Update on Utilities Reserve Funds
Dom Desiderio, 2755 S. Federal Highway, Boynton Beach, pointed out that the
financial statements showed that there was $92 million in the storm water reserve fund
and if all projects were completed, there would be an excess remaining in the fund. Mr.
Desiderio stated he is paying $1,700 per year to storm water utilities fund and asked for
relief. Mr. Desiderio asked if Pond B came in $1 million under budget and was this
savings was put into the redevelopment fund.
Mayor Broening responded that $1 million was saved when Pond B was built, but it was
not in dollars.
Mr. Bressner reported on the balances in the Utility Fund and staff was requested to
evaluate the reduction of the storm water fees. Staff looked at the money in the
reserve; the anticipated money that would be coming in; and the position of the Fund
at September 30, 2002. Staff determined that $5.6 million from the Water and Sewer
Revenue Fund could be freed up. Staff believes that there are sufficient reserves in the
Utility Fund to operate it and to meet the capital projects without jeopardizing the
Utility. Mr. Bressner stated that the storm water utility fee could be reduced by 17% for
every dollar paid. This would mean if the Commission authorized the reduction of the
storm water fee from $6 to $5, this would result in a 17% reduction.
Mr. Bressner pointed out that the Commission needs to keep in mind that there might
be certain projects that may need funding, such as canal maintenance and staff is
assessing this. Mr. Bressner presented various scenarios and the costs for each of them.
This matter will be coming back to the Commission in April. Another issue that the
21
Meeting Minutes
Regular City Commission Meeting
Boynton Beach, Florida
March S, 2002
Commission may have to address is whether or not the City would be going to the deep
aquifer for water supply. Currently, this is only being studied. The third item that
needs to be kept in mind is whether municipalities will have to bear some of the costs
for the Everglades' restoration.
Mr. Bressner suggested that a reduction in the storm water fee be done gradually. The
projected expenses for the swale program have been reduced from $2 million to
approximately $500,000 per year, and this has already been excluded from anticipatory
expenses.
Commissioner Fisher would like to bring the fee down to $4.00. Commissioner
Ferguson felt that bringing the fee down to $4.00 would not be advisable at this time
and that the reduction should be to $5.00, which staff is recommending.
Mayor Broening noted that an Ordinance would have to be prepared in order to reduce
the fee.
Motion
Commissioner Fisher moved to have the Ordinance drafted at a reduction to $4.00.
Notion died for lack of a second.
Motion
Commissioner Ferguson moved to have the Ordinance drafted at the rate of $5.00 to
reduce the storm water rate from $6.00 to $5.00 with an effective date of April :Lst.
Mr. Bressner pointed out that the Ordinance could not be adopted in time for the April
:~st effective date.
Commissioner Ferguson amended his motion to have an effective date of May 1st.
Motion seconded by Commissioner Fisher and unanimously carried.
Mr. Sugerman pointed out that two hearings would be necessary, and the City may put
itself in a position where it would have to refund money. Mr. Sugerman requested that
the motion be further amended to state "to be effective during the first full billing cycle
after the adoption of the Ordinance on second reading."
Commissioner Ferguson agreed to further amend his motion to eliminate "May Ist' and
to substitute the language stated by Mr. Sugerman, Commissioner Fisher seconded the
amended motion. The motion unanimously carried.
22
Meeting Minutes
Regular City Commission Meeting
Boynton Beach, Florida
March 5, 2002
IX.
XI.
XII.
FUTURE AGENDA ]TEMS:
A. Discussion of proposed Charter Amendments (April 2, 2002)
Review of Proposed Amendment to Development Agreement - Marina
Project (April 16, 2002)
C. Discuss long-range plan for the Boynton Woman's Club (April 16, 2002)
Resolution regarding revisions to the guidelines for the City Commission
Community Investment Fund (April 16, 2002)
"Commission on the Road" Meeting at Citrus Cove Elementary School
(April 16, 2002)
Proposed Resolution No. R02-016 regarding authorizing the use of
eminent domain to acquire the public right-of-way necessary to develop
the Boynton Beach Boulevard Promenade and Riverwalk (April 2002)
(7"abled a~ .7anuary .~ 2002 m~e~'ing)
Proposed resolution regarding approving a contract for consulting services
known as the Heart of Boynton Neighborhood Academy (May 7, 2002)
Discussion of water and wastewater rate options (May 7, 2002)
Ordinance on first reading rescinding LDR Chapter 2, Zoning, Section
11.3. Environmental Review and associated references to Environmental
Review Permit or the Environmental Review Committee (May 7, 2002)
FRA Whistle Ban - Report (May 2002) - Delayed due to Federal Railway
Administration Delay in Rulemaking
Lake Eden Canal Maintenance Options (May 21, 2002)
DEVELOPMENT PLANS:
None
NEW BUSINESS:
LEGAL:
A. Ordinances - 2nd Reading - PUBLIC HEARING
23
Meeting Minutes
Regular City Commission Meeting
Boynton Beach, Florida
March S, 2002
None
B. Ordinances - 1st Reading
Proposed Ordinance No. 02-010 Re:
definition of "building height" found in Land
Regulations Chapter 1, Article II
Revising the
Development
City Attorney Cherof read proposed Ordinance No. 02-010 by title only.
Motion
Commissioner Ferguson moved to approve proposed Ordinance 02-010 by title only.
Motion seconded by Commissioner Fisher. City Clerk Prainito called the roll and the
motion passed unanimously.
Proposed Ordinance No. 02-011 Re: Amending
code to add "places of assembly" to the list of exceptions to the
maximum building height found in Land Development Regulations
Chapter 2, Section 4.F.2
City Attorney Cherof read proposed Ordinance No. 02-011 by title only.
Motion
Commissioner Ferguson moved to approve proposed Ordinance No. 02-011. Motion
seconded by Commissioner Fisher. City Clerk Prainito called the roll and the motion
passed unanimously,
C. Resolutions:
None
D. Other:
1. Comment on defamation - City Attorney James A. Cherof
Addressed earlier in the meeting.
XIII. UNFINISHED BUSINESS:
None
24
Meeting Minutes
Regular City Commission Meeting
Boynton Beach, Florida
March 5, 2002
XTV. AD3OURNMENT:
There being no further business, the meeting properly adjourned at 10:05 p.m.
ATTEST:
rainito
'-City Clerk
Barbara M. Madden
Recording Secretary
(four tapes)
Commissioner
(March 6, 2002)
25
COMPREHENSIVE
ANNUAL FINANCIAL REPORT
of the
CITY OF BOYNTON BEACH, FLORIDA
for the
Fiscal Year Ended
September 30, 2001
. prepared by
Department of Financial Services
Diane Reese
Director of Financial Services
lntrodu.ctory Section
Table of Contents
Transmittal Letter
Government Finance Officers
Certificate of Achievement for
Excellence in Financial Reporting
City of Boynton Beach, Florida
Comprehensive Annual Financial Report
Year ended September 30, 2001
Contents
Page
Number
INTRODUCTORY SECTION
Transmittal Letter ............................................................................................................................. i
Certificate of Achievement .......................................................................................................... xiii
List of Principal Officials ............................................................................................................. xiv
City of Boynton Beach Organizational Chart ............................................................................... xv
FINANCIAL SECTION
Report of Independent Certified Public Accountants ...................................................................... 1
General Purpose Financial Statements
Combined Balance Sheet--All Fund Types, Account Groups and Discretely
Presented Component Unit ........................................................................................................ 3
Combined Statement of Revenues, Expenditures and Changes in Fund
Balance---All Governmental Fund Types, Expendable Trust Funds and
Discretely Presented Component Unit ....................................................................................... 7
Combined Statement of Revenues, Expenditures and Changes in Fund
Balance---Budget and Actual (Budgetary Basis) General, Special Revenue
and Debt Service Funds for Which Annual Budgets Have Been Legally
Adopted ...................................................................................................................................... 9
Combined Statement of Revenue, Expenses and Changes in Retained
Earnings--Proprietary Fund Types .......................................................................................... 12
Combined Statement of Cash Flows--Proprietary Fund Types ................................................. 13
Combined Statement of Plan Net AssetsmPension Trust Funds ............................................... 15
Combined Statement of Changes in Plan Net Assets--Pension Trust Funds ............................ 16
Notes to Financial Statements ..................................................................................................... 17
Required Supplementary Information
Schedules of Funding Progress ................................................................................................ 55
Schedules of Contributions from Employer and Other Contributing Entities
for the Last Six Years ............................................................................................................... 56
City of Boynton Beach, Florida
Comprehensive Annual Financial Report (continued)
Year ended September 30, 2001
Contents
Page
Number
FINANCIAL SECTION--CONTINUED
Combining and Individual Fund Statements and Schedules
General Fund
Schedule of Revenue---Budget and Actual (Budgetary Basis) ................................................... 57
Schedule of Expenditures and Encumbrances (Budgetary Basis)--Compared
with Appropriations ................................................................................................................. 60
Special Revenue Funds
Combining Balance Sheet ........................................................................................................ 62
Combining Statement of Revenue, Expenditures and
Changes in Fund Balance ..................................................................................................... 63
Combining Statement of Revenue and Expenditures--Budget and Actual--
Local Option Gas Tax Fund, Community Improvements Fund and
Recreation Program Fund ..................................................................................................... 64
Schedule of Expenditures---Budget and Actual--Local Option Gas Tax Fund ...................... 66
Schedule of ExpenditurestBudget and Actual Community
Improvements Fund .............................................................................................................. 67
Schedule of Expenditures-Budget and ActualtRecreation Program Fund ............................ 68
Debt Service Funds
Combining Balance Sheet ........................................................................................................ 69
Combining Statement of Revenue, Expenditures and Changes in
Fund Balance ......................................................................................................................... 70
Combining Statement of Revenue, Expenditures and Changes in Fund
Balance~Budget and Actual for Which Annual Budgets Have Been
Legally Adopted .................................................................................................................... 71
City of Boynton Beach, Florida
Comprehensive Annual Financial Report (continued)
Year ended September 30, 2001
Contents
Page
Number
FINANCIAL SECTION---CONTINL~D
Combining and Individual Fund Statements and Schedules Continued
Enterprise Funds
Combining Balance Sheet ....................................................................................................... 73
Combining Statement of Revenue, Expenses and Changes in
Retained Earnings ................................................................................................................. 75
Combining Statement of Cash Flows ...................................................................................... 76
Schedule of Operating Expenses .............................................................................................. 78
Schedule of Changes in Property, Plant and Equipment .......................................................... 79
Schedule of Revenue Bonds and Accrued Interest Payable ..................................................... 81
Internal Service Funds
Combining Balance Sheet ....................................................................................................... 82
Combining Statement of Revenue, Expenses and Changes in
Retained Earnings ................................................................................................................. 83
Combining Statement of Cash Flows ...................................................................................... 84
Trust and Agency Funds
Combining Balance Sheet--Trust and Agency Funds ............................................................ 85
Combining Statement of Plan Net Assets--Pension Trust Funds .......................................... 86
Combining Statement of Changes in Plan Net Assets--Pension Trust Funds ........................ 87
Combining Balance Sheet--Expendable Trust Funds ............................................................. 88
Combining Statement of Revenue, Expenditures and Changes in
Fund Balance--Expendable Trust Funds ............................................................................. 89
General Fixed Assets
Schedule of General Fixed AssetsmBy Source ....................................................................... 90
Schedule of General Fixed Assets--By Function and Activity ............................................... 91
Schedule of Changes in General Fixed Assets--By Function and Activity ............................ 93
City of Boynton Beach, Florida
Comprehensive Annual Financial Report (continued)
Year ended September 30, 2001
Contents
Page
Number
FINANCIAL SECTION~CONTINUED
Combining and Individual Fund Statements and Schedules--Continued
Long-Term Debt
Summary Schedule of Debt Service Requirements to Maturity .............................................. 95
Summary Schedule of Promissory Notes and Special Revenue Bonds Debt
Service Requirements to Maturity ........................................................................................ 96
Schedule of Promissory Note - Community Redevelopment Agency .................................... 97
Schedule of Promissory Note ................................................................................................... 98
Schedule of Public Service Tax Refunding Revenue Bonds, Series 1993 .............................. 99
Summary Schedule of Revenue Bond Debt Service Requirements to Maturity .................... 100
Schedule of Utility System Revenue Bonds, Series 1996 ...................................................... 101
Schedule of Utility System Revenue Bonds, Series 1992 ...................................................... 102
Schedule of Recreational Facilities Refunding Revenue Bonds, Series 1991 .......................103
STATISTICAL SECTION
General Fund Revenue by Source and Operating Transfers In--Budgetary Basis ...................... 104
General Fund Expenditures by Function--Budgetary Basis ....................................................... 106
Property Tax Levies and Collections ........................................................................................... 108
Assessed and Estimated Actual Value of Taxable Property ........................................................ 110
Property Tax Rates--All Direct and Overlapping Governments ................................................ 112
Ratio of Net General Bonded Debt to Assessed Value and Net Bonded Debt
Per Capita .................................................................................................................................. 113
Computation of Direct and Overlapping General Obligation Bonded Debt ................................ 115
Computation of Legal Debt Margin ............................................................................................. 116
Ratio of Annual Debt Service Requirements for General Bonded Debt to
Total General Fund Expenditures--Budgetary Basis ............................................................... 117
Schedule of Water and Sewer Revenue Bond Debt Service Coverage ........................................ 118
Property Value and Construction ................................................................................................. 119
Principal Taxpayers ...................................................................................................................... 120
Demographic Statistics ................................................................................................................ 121
Miscellaneous Statistical Data ..................................................................................................... 122
City of Boynton Beach, Florida
Comprehensive Annual Financial Report (continued)
Year ended September 30, 2001
Contents
Page
Number
COMPLIANCE WITH THE SINGLE AUDIT ACT AND THE RULES
OF THE AUDITOR GENERAL FOR THE STATE OF FLORIDA
Schedule of Expenditures of Federal Awards and State Financial Assistance ............................ 124
Notes to the Schedule of Expenditures of Federal Awards ......................................................... 127
Independent Certified Public Accountants Report on Compliance and Internal
Control Over Compliance in Applicable to Each Major Federal Awards
Program and State Financial Assistance Project ............................................................... i ....... 128
Schedule of Findings and Questioned Costs ................................................................................ 130
Independent Certified Public Accountants Report on Compliance and Internal
Control over Financial Reporting Based on an Audit of the General Purpose
Financial Statements Performed in Accordance with Government Auditing
Standards ...................................................................................................................... 134
REQUIRED COMMUNICATIONS .............................................................................. 1111111111111136
Management Letter ...................................................................................................................... 146
Boynton Beach
100 E. Boynton Beach Boulevard
P.O. Box310
Boynton Bed~l~ Flor~,(o_ 33425-0310
City Hall: (561) 375-6000
FAX: (561) 375-6090
March 5, 2002
Honorable Mayor, Members of the
City Commission and Citizens of
the City of Boynton Beach, Florida
Ladies and Gentlemen:
It is my pleasure to submit the Comprehensive Annual Financial Report for the City of Boynton Beach,
Florida (the City) for the fiscal year ended September 30, 2001. The report fulfills the requirements set
forth in Chapter 166.241 of the Florida Statutes and the Rules of the Florida Auditor General, Chapter
10.550. The organization, form and contents of this report are formulated in accordance with the principles
prescribed by the Governmental Accounting Standards Board (GASB), the American Institute of Certified
Public Accountants and the Government Finance Officers Association.
The staff of the Financial Services Department prepared this report. Responsibility for both the accuracy of
the presented data and the completeness and fairness of the presentation, including all disclosures, rests
with the Management of the City.
To the best of our knowledge and belief, the information as presented is accurate in all material aspects; the
information is presented in a manner designed to fairly set forth the financial position and results of
operations of the City as measured by the financial activity of its various funds. All disclosures necessary to
enable the reader to gain maximum understanding of the City's finaneiai affairs are included.
The Financial Services Department has prepared this report following guidelines recommended by the
GASB. The report's format facilitates understanding by the non-financially oriented citizen as well as
providing all information necessary for the most sophisticated and interested financial observers.
The Comprehensive Annual Financial Report consists of three sections as detailed below.
Introductory Section-This section acquaints the reader to the City and summarizes the financial
story through use of financial statements, schedules, notes and statistical tables.
Honorable Mayor, Members of the
City Commission and Citizens of
the City of Boynton Beach, Florida
Financial Section-This section contains the report of the independent auditors, the general
purpose financial statements and the notes. These three elements make up the City's basic
financial statements. The statements provide an overview of the City's financial position. The
remainder of this section presents the combining statements, individual fund statements and
schedules focusing on individual funds rather than fund types.
Statistical Section-This section contains substantial financial information. However, these tables
differ from financial statements in that they present some non-accounting data, cover more than
one fiscal year and are designed to reflect social and economic data, financial trends and the fiscal
capacity of the City.
In addition, in accordance with requirements of the State of Florida and the Federal Single Audit Act a
separate compliance section has been included starting on page 124.
The City is required to undergo an annual audit under Government Auditing Standards. This section
includes the schedule of expenditures of federal awards and state financial assistance, report of
independent auditors on compliance and internal control over compliance applicable to each major
federal award program and state financial assistance projects with accompanying schedule of findings
and questioned costs, and report of independent auditors on compliance and on internal control over
financial reporting based on an audit of the general purpose financial statements in accordance with
Government Auditing Standards.
REPORTING ENTITY AND ITS ORGANIZATION
The City of Boynton Beach is located approximately 13 miles south of West Palm Beach and 65 miles
north of Miami, Florida. Boynton Beach is located within the boundaries of Palm Beach County. The
current population is estimated at 61,816.
The City was established in 1896 as a small fishing village and farming community. The City was
incorporated in 1920 and has operated under a Commission-Manager form of government. Voters elect
a mayor and four commissioners who currently serve two-year terms. In November 2000 voters
approved a charter amendment which will allow two consecutive three-year terms for commissioners
elected after March 2003. The City Commission meets on the first and third Tuesdays of each month
to set forth city policy. The mayor may live anywhere within the city limits, but is required to reside in
the City for at least a year before seeking office. Commissioners must live within the district they
represent. Voters also approved in November 2000, the change from citywide voting for all
commissioners to single district voting. The commission hires a City Manager to oversee the day-to-
day operations of the City. The current organizational structure is depicted on page xv.
Honorable Mayor, Members of the
City Commission and Citizens of
the City of Boynton Beach, Florida
The City provides its citizens with a variety of public services. These include:
Police protection
Fire/rescue protection
Refuse collection
Code compliance
Parks and recreation
Water and Wastewater
Mass transit
Stormwater management
Economic development
Golf course
The City also provides the following internal support services:
Information systems
Warehouse
Human resources
Fleet management
Building and grounds maintenance
Accounts payable
Payroll
Purchasing
Property control
This report reflects the accountability for all moneys that are required to support the above stated
services. The report also includes all funds and accounts groups that are controlled by or are
dependent on the City Commission.
In addition to these activities, the City oversees the Community Redevelopment Agency. This
activity is included in the reporting entity and reflected in this report.
ECONOMIC CONDITIONS AND OUTLOOK
The City is a regional market situated strategically in the center of America's fastest growing area-
Palm Beach County. Businesses locating here find a well-trained work force along with a
commercial and governmental environment that encourages economic diversification. The current
City Commission views controlled growth and development as the key to the future. Quantum
Corporate Park, a 600-acre park offers a mix of sites for office, research and development, light
industrial, distribution and commercial uses in a beautiful setting of parks, fitness paths, and 12
interconnected lakes and nature preserves. A new high school for Boynton Beach residents was
constructed in Quantum Park and opened August 14, 2001.
The City continues working with a developer who is submitting plans for a downtown marina that
will include shops, restaurants and rental apartments. Plans have been submitted and part of the
project is under construction.
111
Honorable Mayor, Members of the
City Commission and Citizens of
the City of Boynton Beach, Florida
MAJOR INITIATIVES
For the Year
Neighborhoods - Several homeowner associations have participated in a grant program offered by the
City. This program allows homeowner associations to apply for reimbursement of fifty percent of the
cost of improvements to the entrance to the development. Also, two community gardens were
established with citizen volunteers doing a vast majority of the work. Quarterly neighborhood meetings
are held with the City's Neighborhood Projects Coordinator and various other City officials.
Five-Year CIP Program - The City's CIP Team meets on a monthly basis to update the program and re-
evaluate the priority of all projects.
Ocean Avenue - The main street through Boynton's downtown received a major overhaul. New
drainage, landscaping, brick paving, decorative lighting and improved sidewalks were part of the
beautification project.
For the Future
In June of 2000 the City Commissioners authorized the management to proceed with hiring a company
to determine the types of properties within the City. This information would be used in determining
fees to be charged for a Special Fire Assessment Program. The funds generated would be used to pay
for capital improvements to Fire Service. Specific improvements include one new fire station, one
replacement station, one renovation of a station and electronic apparatus that allows the Fire
Department to control traffic lights when needed for emergency situations. Final approval for the
Special Fire Assessment was granted in October, 2001.
iv
Honorable Mayor, Members of the
City Commission and Citizens of
the City of Boynton Beach, Florida
FINANCIAL INFORMATION
Accounting and Administrative Controls
City management is responsible for establishing and maintaining internal control designed to ensure
that the assets of the City are protected from loss, theft, or misuse. Management also ensures that the
proper accounting data is compiled to allow for the preparation of annual financial statements in
conformity with generally accepted accounting principles in the United States. Internal controls are
established to provide reasonable safeguarding of assets against loss from unauthorized use or
disposition. Controls are also established to provide assurance as to the reliability of financial records
for preparing financial statements.
The independent auditors not only review the internal controls of the Financial Services Department,
they review the soundness and adequacy of all the accounting and budgetary aspects of the City's
financial system. Financial transactions are examined for accuracy, completeness and authorization.
The computer systems and applications are also reviewed to verify the proper controls are in effect.
All internal control evaluations occur within the above framework. We believe that the City's internal
accounting controls adequately safeguard assets and provide reasonable assurance of the proper
recording of financial transactions. A review of the City's internal controls is completed annually by
management.
Single Audit
As a recipient of federal, state and county financial assistance, the City is also responsible for ensuring
that internal controls are in place to ensure compliance with applicable laws and regulations related to
those programs.
The City is required to undergo an annual single audit in conformity with the provisions of the Single
Audit Act as amended in 1996 and U.S. Office of Management and Budget Circular A-133 as well as
the Florida Single Audit Act.
Budgetary Controls
Annual budgets are legally adopted for activities of the General Fund, special revenue funds, enterprise
funds, and debt service funds. Capital project funds are appropriated on a project basis. Budgets are
controlled at the department level and total expenditures may not legally exceed appropriations for each
budgeted department without commission approval. Encumbrance accounting is utilized in
governmental funds in order to reserve that portion of the applicable appropriation that was not
expended due to unforeseen delays in projects. Encumbrances outstanding at year end are reported as
reservations of' fund balance.
Honorable Mayor, Members of the
City Commission and Citizens of
the City of Boynton Beach, Florida
General Government Functions
The following schedules present a summary of the financial activities of the City's operating funds
for the fiscal year ended September 30, 2001. The following schedule represents a summary of all
general fund, special revenue funds and debt service funds revenues and expenditures actual
(budgetary basis) for the fiscal year ended September 30, 2000 and September 30, 2001 and the
amount and percentage of increases and decreases in relation to prior year.
Sources
Taxes
Licenses and permits
Intergovernmental
Interest
Charges for services
Fines and forfeitures
Rents and royalties
Miscellaneous
Total
GOVERNMENTAL FUNDS
Sources and Uses of Funds Actual (Budgetary Basis)
(000's omitted)
Increase Percent
1999/00 2000/01 (Decrease) Change
$ 29,213 $ 30,655 $ 1,442 4.9 %
3,437 3,758 321 9.3
5,957 6,312 355 6.0
1,297 2,007 710 54.7
2,573 2,665 92 3.6
117 151 34 29.1
122 151 29 23.8
473 422 (51) (10.8)
$ 43,189 $ 46,121 $ 2,932 6.8 %
Uses
Current:
General government
Public safety
Physical Environment
Economic Environment
Culture and recreation
Debt
Total
$ 7,497$ 9,419$ 1,922 25.6 %
21,182 22,158 976 4.6
1,201 1,218 17 1.4
99 205 106 107.1
6,556 7,460 904 13.8
3,007 2,415 (592) (19.7)
$ 39,542 $ 42,875 $ 3,333 8.4 %
vi
Honorable Mayor, Members of the
City Commission and Citizens of
the City of Boynton Beach, Florida
The City accounts for the following funds using proprietary fund accounting practices: Utilities,
Sanitation, Municipal Golf Course, Mass Transit, Fleet Management, Warehouse and Risk Management.
The following schedule is a summary for the fiscal years ended September 30, 2000 and September 30,
2001 and the amount and percentage of increases and decreases in relation to prior year.
Sources
Enterprise Funds:
Water and Sewer
Boynton Beach Recreational Facilities
Sanitation
Mass transit
Total Enterprise funds
Internal Service Funds:
Vehicle service
Warehouse
Self Insurance
Total Internal Service funds
Total
Uses
Water and Sewer
Boynton Beach Recreational Facilities
Sanitation
Mass transit
Vehicle service
Warehouse
Self Insurance
Total uses
PROPRIETARY FUNDS
Sources and Uses of Funds
(000's omitted)
Increase
1999/00 2000/2001 (Decrease)
Change
28,242 $ 30,196$ 1,954 6.9 %
2,463 2,529 66 2.7
6,055 6,247 192 3.2
285 182 (103) (36.1)
37,045 39,154 2,109 5.7
5,257 5,089 (168) (3.2)
232 239 7 3.0
1,144 1,206 62 5.4
6,633 6,534 (99) (1.5)
$ 43,678 $ 45,688 $ 2,010 4.6 %
$ 22,301 $ 24,476 $ 2,175 9.8 %
2,092 2,232 140 6.7
7,182 6,896 (286) (4.0)
216 204 (12) (5.6)
3,359 3,943 584 17.4
210 223 13 6.2
2,012 3,845 1,833 91.1
$ 37,372 $ 41,819 $ .4,447.-.'. 11.9 %
vii
Honorable Mayor, Members of the
City Commission and Citizens of
the City of Boynton Beach, Florida
GENERAL FUND BALANCE
The unreserved fund balance represents the uncommitted resources available to meet General
Fund operational costs in ensuing fiscal years. The City completed the year with an unreserved
fund balance of 20% of the 2001 budgeted expenditures and operating transfers out. The City
designated 16% of the unappropriated fund balance to balance the 2001/02 budget.
ENTERPRISE OPERATIONS
The City's enterprise operations consist of the following activities:
Utilities (Water/Sewer/Stormwater)
Sanitation
Golf Course
Mass Transit
The gross water/sewer sales increased from $22.4 million to $24.1 million in 2001. Net income
for the water/sewer fund for fiscal year 2001 was $11,984,782; for the golf course net income was
$296,784.
TRUST AND AGENCY FUNDS
Pension Trust Funds: The General Employees Pension Plan experienced a net decrease of
$6,797,334 in the fund balance. The net decreases in fund balance in the police and f'u'e pension
plans were $3,672,524 and $3,630,513 respectively.
Trust Funds: The City maintains two expendable trust funds for perpetual care of the City
cemetery and account for funds restricted to expenditures for specific purposes.
viii
Honorable Mayor, Members of the
City Commission and Citizens of
the City of Boynton Beach, Florida
ALL FUNDS AND DISCRETELY
PRESENTED COMPONENT UNIT
(000's omitted)
The following table combines the assets and liabilities of all funds of the City as of September 30 of
each year:
Current and other assets:
Cash and investments
Receivables
Inventories
Restricted assets
Deferred and prepaid expense
Property plant and equipment
Debt service reserve
Total assets
Liabilities and other credits
Payable and accrued liabilities
Deferred credits and revenues
Bonds payable
Total liabilities and credits
Total net assets
1999/00 2000/01
$ 208,167 $ 211,260
8,780 6,056
628 668
39,093 37,166
711 645
186,615 194,896
22,037 23,751
466,031 474,442
$ 16,044$ 18,013
1,609 1,370
64,629 64,401
82,282 83,784
$ 383,749 $ 390,658
DEBT ADMINISTRATION
All required principal and interest payments on outstanding debt were remitted timely and in full. The
reserve requirements mandated by the bond covenants remain funded at the prescribed levels. As a
result, bond ratings reflect that the City's bonds have the characteristic of strong investment quality as
shown below:
General Obligation Bonds
Public Service Tax Bonds
Utility System Bonds
Recreational Facilities Bond
Standard &
Poor's
Honorable Mayor, Members of the
City Commission and Citizens of
the City of Boynton Beach, Florida
TOTAL DEBT OUTSTANDING
Principal
and
Interest
Promissory Note
Public Service Tax Bonds
Community Redevelopment Agency (Component Unit) Promissory Note
Utility System Bonds
Recreational Facilities Bonds
$5,449,159
15,023,363
4,759,474
77,644,632
1,522,936
CASH MANAGEMENT
The City uses a pooled cash concept for ail funds under its control. Currently, the City utilizes
the State Board of Administration and the Florida Municipai Investment Trust for its investments
of the pooled cash funds. Money managers handle the investments for the three pension funds
based on investment guidelines set up by the pension boards and the City Commission. The City
currently has a banking contract with Bank of America for its checking and money market
accounts.
RISK MANAGEMENT
The City maintains a risk management program for Workers' Compensation and liability claims.
An outside administrator handles workers' compensation and liability claims. The Risk
Management Division oversees a safety committee that sets up rules and regulations for City
employees. The safety committee reviews any violations of these roles and regulations and their
findings are forwarded to the employees' department head who then must determine if any
disciplinary action needs to be taken.
OTHER INFORMATION
Independent Audit--Florida State Statute, Chapter 166 requires an annual financial audit be
performed by independent certified public accountants. This year the audit was performed by
Ernst &Young LLP.
The audit was also designed to meet the federal requirements of the Single Audit Act as
amended in 1996 and U.S. Office of Management and Budget Circular A-133. The auditor's
report on the generai purpose financial statements and combining and individual fund statements
and schedules is included in the financial section of this report.
Honorable Mayor, Members of the
City Commission and Citizens of
the City of Boynton Beach, Florida
Other Information (continued)
Awards--The Government Finance Officers Association of the United States and Canada
(GFOA) awarded the Certificate of Achievement for Excellence in Financial Reporting to the
City of Boynton Beach for its Comprehensive Annual Financial Report (CAFR) for the fiscal
year ended September 30, 2000. The Certificate of Achievement is a prestigious national award
recognizing conformance with the highest standards for preparation of state and local
government financial reports.
In order to be awarded a Certificate of Achievement, a government unit must publish an easily
readable and efficiently organized comprehensive annual financial report, whose contents
conform to program standards. Such CAFR must satisfy both generally accepted accounting
principles and applicable legal requirements.
A Certificate of Achievement is valid for a period of one year only. The City has received a
Certificate of Achievement since 1979. We believe our current report continues to conform to
the Certificate of Achievement program requirements and we are submitting it to GFOA.
ACKNOWLEDGEMENTS
Preparation of this report represents countless hours of work. Special appreciation is extended to
the entire staff of the Financial Services Department who daily maintain the £mancial records
upon which this report is based, and diligently worked to ensure this report was completed in a
accurate and timely manner. Steve Davis, the City's new Assistant to the Director, was
responsible for coordinating workpapers, auditors' inquiries, and setting up the CAFR in Excel
spreadsheets. Steve spent many hours of his own time to ensure this report was completed in a
timely manner. Special mention should also be given to Mary Munro and Sue Moroney who
worked many extra hours in preparing workpapers and analytical statements.
This report clearly reports the strong financial posture of the City of Boynton Beach. I wish to
take this opportunity to thank you and the citizens of Boynton Beach for the important role you
play in enabling the city to achieve this high degree of fiscal responsibility.
Respectfully submitted,
Diane Reese
Director of Finance
xi
The Government Finance Officers Association of the United States and Canada (GFOA)
awarded a Certificate of Achievement for Excellence in Financial Reporting to the City of
Boynton Beach, Florida for its comprehensive annual financial report for the fiscal year
ended September 30, 2000.
In order to be awarded a Certificate of Achievement, a governmental unit must publish an
easily readable and efficiently organized comprehensive annual financial report whose
contents conform to program standards. Such reports must satisfy both generally accepted
accounting principles and applicable legal requirements.
A Certificate of Achievement is valid for a period of one year only. We believe our
current report continues to conform to the Certificate of Achievement Program
requirements, and we are submitting it to GFOA to determine its eligibility for another
certificate.
xii
Certificate of
Achievement
for Excellence
in Financial
Reporting
Presented to
City of Boynton Beach,
Florida
For its Comprehensive Annual
Financial Report
for the Fiscal Year Ended
September 30, 2000
A Certificat~ of Achievement for Exc~llenc~ in F'mancial
Reporting is presented by the Government Finance Officers
Association of the United States and Canada to
government units and public employee retirement
s~stems whose comprehensive annual financial
reports (CAFRa) achieve the highest
standards in government accounting
and financial reporting.
xiii
COMPREHENSIVE ANNUAL FINANCIAL REPORT
CITY OF BOYNTON BEACH, FLORIDA
Fiscal Year Ended
September 30, 2001
COMMISSION MANAGER FORM OF GOVERNMENT
CITY COMMISSION
Gerald Broening, Mayor
Ronald Weiland, Vice-Mayor
Mack McCray
Muir C. Ferguson
Charlie Fisher
CITY MANAGER
Kurt Bressner
FINANCIAL SERVICES DEPARTMENT
Diane Reese, Director of Financial Services
INDEPENDENT AUDITORS
Emst& Young LLP
xiv
iii
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Financial Section
Auditor's Report
General Purpose Financial
Statements (Combined Statements)
Notes to the Financial Statements
E_ I ERNST & YOUNG
· Ernst & Young lip
Phillips Point, West Tower
Suite 1200
777 South Flagler Drive
West Palm Beach, Florida 33401
· Phone: (561)655-8500
Fax: (561) 838-4191
www.ey, com
Report of Independent Certified Public Accountants
The Honorable Mayor and
City Commission
City of Boynton Beach, Florida
We have audited the accompanying general purpose financial statements of the City of Boynton
Beach, Florida (the City) as of and for the year ended September 30, 2001, as listed in the table
of contents. These general purpose financial statements are the responsibility of the City's
management. Our responsibility is to express an opinion on these general purpose financial
statements based on our audit. We did not audit the financial statements of the Police Pension
Fund and Firefighters Pension Fund, two fiduciary funds of the City, whose financial statements
reflect total assets of $30,499,000 and $32,802,000, respectively, as of September 30, 2001, and
total decreases in net assets of $3,673,000 and $3,631,000, respectively, for the year then ended.
Those financial statements were audited by other auditors whose reports have been furnished to
us, and our opinion, insofar as it relates to data included for the Police Pension Fund and
Firefighter Pension Fund in the fiduciary fund type, is based solely on the reports of the other
auditors.
We conducted our audit in accordance with auditing standards generally accepted in the United
States and the standards applicable to financial audits contained in Government Auditing
Standards, issued by the Comptroller General of the United States. Those standards require that
we plan and perform the audit to obtain reasonable assurance about whether the general purpose
financial statements are free of material misstatement. An audit includes examining, on a test
basis, evidence supporting the amounts and disclosures in the general purpose financial
statements. An audit also includes assessing the accounting principles used and significant
estimates made by management, as well as evaluating the overall financial statement
presentation. We believe that our audit and the reports of other auditors provide a reasonable
basis for our opinion.
The Schedule of Pension Funding Progress on page 55 is supplementary information required by
the Governmental Accounting Standards Board. We have applied certain limited procedures,
which consisted principally of inquiries of management regarding the method of measurement
and presentation of the supplementary information. However, we did not audit, and do not
express an opinion on such information.
0201-0260879
1
Ernst & Young ~t P is a member of Ernst & Young International, Ltd.
In our opinion, based on our audit and the reports of other auditors, the general purpose financial
statements referred to above present fairly, in all material respects, the financial position of the
City of Boynton Beach, Florida as of September 30, 2001 and the results of its operations and the
cash flows of its proprietary fund types for the year then ended in conformity with accounting
principles generally accepted in the United States.
As discussed in Note 14 to the financial statements, in 2001 the City changed its method of
accounting for certain capital contributions to comply with GASB Statement No. 33.
In accordance with Government Auditing Standards, we have also issued our report dated
December 28, 2001 on our consideration of the City's internal control over financial reporting
and on our tests of its compliance with certain provisions of laws, regulations, contracts, and
grants. That report is an integral part of an audit performed in accordance with Government
Auditing Standards and should be read in conjunction with this report in considering the results
of our audit.
The accompanying Schedule of Expenditures of Federal Awards and State Financial Assistance
is presented for purposes of additional analysis as required by the U.S. Office of Management
and Budget Circular A-133, Audits of States, Local Government, and Non-Profit Organizations,
and by Chapter 10.550, Rules of the Auditor General, and are not a required part of the general
purpose financial statements. Similarly, the combining, individual fund, individual account group
financial statements, and related schedules listed in the table of contents, are presented for
purposes of additional analysis and are not a required part of the general purpose financial
statements of the City of Boynton Beach, Florida. Such information has been subjected to the
auditing procedures applied in the audit of the general purpose financial statements and, in our
opinion, is fairly presented in all material respects in relation to the general purpose financial
statements taken as a whole. The statistical section has not been subjected to the procedures
applied in the audit of the general purpose financial statements and, accordingly, we express no
opinion on it.
December 28, 2001
0201-0260879 2
City of Boynton Beach, Florida
Combined Balance Sheet - All Fund Types, Account Groups and
Discretely Presented Component Unit
September 30, 2001
Assets and other debits
Cash
Equity in pooled cash and investments
Investments
Interest and dividends receivable
Accounts receivable, net
Other receivables
Due from other funds
Due from other governments
Note receivable
Prepaid expenditures/expenses
Inventories
Restricted assets
Deferred charges
Investment in Regional Wastewater
Treatment Plant
Property, plant and equipment
Amount available in debt service funds
Amount to be provided for retirement of
general long-term debt
Total assets and other debits
Governmental Fund Types Proprietary Fund Types
Special Debt Capital Internal
General Revenue Service Projects Enterprise Service
8,352 $ $ $ $ 1,628 $ 30,000
15,942,739 2,284,372 1,741,410 5,132,210 49,318,190 5,175,655
1,000,000 500,000
1,729,466 4,950
920,426 92,550 332,741 491,824 25,758
490,130
685,155
48,456
58,618
1,399 1,071 28,075 108,118
65,261 603,058
37,165,929
447,586
19,600,626
109,173,727 7,973,693
$ 17,663,746 $ 2,378,321 $ 2,074,151 $ 5,133,281 $ 219,022,312 $ 14,911,362
Continued on next page.
See accompanying notes
3
Fiduciary Totals Component Totals
Fund Account Groups Primary Unit Reporting
Type General General Government Community Entity
Fixed Long-Term (Memorandum Redevelopment (Memorandum
Trust Assets Debt Only) Agency Only)
$ 9,614,815 $ - $ $ 9,654,795 $ $ 9,654,795
3,472,173 83,066,749 3,991,977 87,058,726
113,046,245 114,546,245 114,546,245
707,797 707,797 707,797
1,734,416 1,734,416
526,841 2,390,140 2,390,140
490,130 490,130
685,155 685,155
48,456 48,456
197,281 197,281
668,319 668,319
37,165,929 37,165,929
447,586 447,586
58,147,647
19,600,626 19,600,626
175,295,067 175,295,067
2,074,151 2,074,151
2,074,151
18,676,966 18,676,966 3.000,000 21,676,966
$ 127,367,871 $ 58,147,647 $ 20,751,117 $ 467,449,808 $ 6,991.977$ 474,441,785
4
City of Boynton Beach, Florida
Combined Balance Sheet - All Fund Types, Account Groups and
Discretely Presented Component Unit (continued)
September 30, 2001
Liabilities, equity and other credits
Liabilities:
Accounts payable
Accrued payroll and payroll liabilities
Refundable deposits
Other payables
Due to other funds
Revenue collected in advance
Liabilities payable from restricted assets
Provision for insurance losses
Compensated absences payable
Bonds and notes payable
Revenue bonds payable, net of current
maturities and unamortized discount
Arbitrage rebate payable
Landfill postclosure care, less
current portion
Total liabilities
Equity and other credits:
Investment in general fixed assets
Contributed capital
Retained earnings:
Reserved for:
Revenue bond debt service
Renewal and replacement
Unreserved
Fund balance:
Reserved for:
Prepaid expenditures
Long-term note receivable
Encumbrances
Debt service
Emergency
Employees' pension benefits
Unreserved:
Designated for specific purposes
and projects
Designated for 2001/02 budget
Undesignated
Total equity and other credits
Total liabilities, equity and other credits
Continued on next page.
See accompanying notes.
Governmental Fund Types Proprietary Fund Types
Special Debt Capital Internal
General Revenue Service Projects Enterprise Service
$ 1,049,194 $ 24,124 $ $ $ 545,902 $ 74,774
423,779 163,388 12,521
517,308 15,884 586,271
233,809 17,295
1,370,347
490,130
4,067,623
3,712,143
1,130,549 105,252
44,547,579
474,154
335,036
3,594,437 40,008 17,295 51,850,502 4,394,820
58,618 1,399
48,456
1,044,728 9,205
4,503,047
1,260,588 1,466,596
1,300,000 861,113
5,853,872
75,039,572 74,498
5,931,339
5,984,277
80,216,622
10,442,044
2,074,151
24,918
5,091,068
14,069,309 2,338,313 2,074,151 5,115,986 167,171,810 10,516,542
$ 17,663,746 $ 2,378,321 $ 2,074,151 $ 5,133,281 $ 219,022,312 $ 14,911,362
Fiduciary Fund
Type
Trust
Account Groups
General
Fixed
Assets
General
Long-Term
Debt
Totals Component Totals
Primary Unit Reporting
Government Community Entity
(Memorandum Redevelopment (Memorandum
Only) Agency Only)
130,914 $
2,573
3,898,447
16,852,670
1,824,908 $ 2,274 $ 1,827,182
599,688 599,688
1,122,036 1,122,036
251,104 251,104
490,130 490,130
1,370,347 1,370,347
4,067,623 4,067,623
3,712.143 3,712,143
5,134,248 5,134,248
16,852,670 3,000,000 19,852,670
44,547,579 44,547,579
474,154 474,154
335,036 335,036
133,487
20,751,117 80,781,666 3,002,274 83,783,940
58,147,647
58,147,547 58,147,647
75,114,070 75,114,070
5,931,339 5,931,339
5,984,277 5,964,277
90,658,666 90,658,666
122,493,937
60,017 60,017
48,456 48,456
1,078,851 1,078,851
2,074,151 2,074,151
4,503,047 4,503,047
122,493,937 122,493,937
878,103 8,696,355 3,989,703 12,686,058
2,161,113 2,161,113
3,862,344 9,716,216 9,716,216
127,234,384 58,147,647 386,668,142 3,989,703 390,657,845
$ 127,367,871 $ 58,147,647 $ 20,751.117 $ 467,449,808 $ 6,991,977 $ 474,441.785
City of Boynton Beach, Florida
Combined Statement of Revenues, Expenditures and
Changes in Fund Balance -All Governmental Fund Types,
Expendable Trust Funds and Discretely Presented Component Unit
Year ended September 30, 2001
Revenues: Taxes
Licenses and permits
Intergovernmental
Charges for services
Fines and forfeitures
Interest
Miscellaneous
Grants
Total revenues
Expenditures:
Current:
General government
Public safety
Public works
Economic environment
Culture and recreation
Special projects
Grants
Capital outlay
Debt service:
Principal retirement
Interest and fiscal charges
Total expenditures
Revenue (under) over expenditures
Other financing sources (uses): Operating transfers in
Operating transfers in - primary government
Operating transfers out
Operating transfers out - primary government
Operating transfers in - component unit
Operating transfers out - component unit
Proceeds from promissory note
Revenues and other financing sources over
(under) expenditures and other financing uses
Fund balances, October 1, 2000
Fund balances, September 30, 2001
Continued on next page.
See accompanying notes.
Governmental Fund Types
Special Debt Capital
General Revenue Service ProJects
$ 25,023,204 $ 1,118,914 $ 4,513,434 $
3,758,160
6,312,656
2,103,282 561,237
151,047
1,842,954 77,629
339,048 616,334
2,782,400
107,201 231,551
42,312,751 2,374,114 4,620,635 231,551
8,012,830 7,516 2,630,525
21,466,771 17,295
1,160,353 91,774
134,010
6,498,987 5,084
57,633 852,272
1,931,055
2,447,754 111,372
1,598,764
816,595
41,709,393 963,644 2,422,875 2,744,678
603,358 1,410,470 2,197,760 (2,513,127)
4,848,179 277,919
(2,087,971) (859,641)
109,892
(192,529)
(1,600,000)
1,600,000
2,567,679 ~71,830) (1,600,000) 1,600,000
3,171,037 938,640 597,760 (913,127)
10,898,272 1,399,673 1,476,391 6,029,113
$ 14,069,309 $ 2,338,313 $ 2,074,151 $ 5,115,986
Totals Component Totals
Fiduciary Fund Primary Unit Reporting
Type Govemment Community Entity
Expendable (Memorandum Redevelopment (Memorandum
Trust Only) Agency Only)
211,321
170,359
238,198
419,681
- $ 30,655,552 $ 113,310 $ 30,768,862
3,758,160 3,758,160
6,312,656 6,312,656
2,875,840 2,875,840
321,406 321,406
2,497,533 58,062 2,555,595
1,375,063 1,375,063
2,782,400 2,782,400
1,039,559 50,578,610 171,372 50,749,982
259,764
177,152
23,708
191,076
10,910,635 45,266 10,955,901
21,661,218 21,661,218
1,275,835 1,275,835
325,086 325,086
6,504,071 6,504,071
909,905 909,905
1,931,055 1,931,055
2,559,126 19,133 2,578,259
1,598,764 1,598,764
816,595 816,595
651,700 48,492,290 64,399 48,556,689
387,859 2,086,320 106,973 2,193,293
(83,760)
6,726,098
(4,631,372)
109,892
(192,529)
192,529
(109,892)
6,726,098
192,529
(4,631,372)
(109,892)
109,892
(192,529)
2,994,000 2,994,000
(83,760) 2,012,089 3,076,637 5,088,726
304,099 4,098,409 3,183,610 7,282,019
4,436,348 24,239,797 806,093 25,045,890
$ 4,740,447 $ 28,338,206 $ 3,989,703 $ 32,327,909
City of Boynton Beach, Florida
Combined Statement of Revenues, Expenditures and Changes
in Fund Balance--Budget and Actual (Budgetary Basis)--
General, Special Revenue and Debt Service Funds for
Which Annual Budgets Have Been Legally Adopted
Year ended September 30, 2001
Revenues: Taxes
Licenses and permits
Intergovernmental
Charges for services
Fines and forfeitures
Interest
Rents and royalties
Miscellaneous
Total revenues
Expenditures:
General govemment
Public safety
Public works
Economic environment
Culture and recreation
Debt service:
Principal retirement
Interest and fiscal charges
Total expenditures
Revenue (under) over expenditures
Other financing sources (uses):
Operating transfers in
Operating transfers in - Component Unit
Operating transfers out
Operating transfers out - Component Unit
Revenue and other financing sources (under) over
expenditures and other financing uses--budgetary basis
General
Bud~let Actual
25,010,685
3,017 651
6,077 800
2,011 381
162 672
800 000
86 750
64,700
Variance
Favorable
(Unfavorable)
$ 25,023,204 $ 12,519
3,758,160 740,509
6,312,656 234,856
2,103,282 91,901
151,047 (11,625)
1,842,954 1,042,954
150,553 63,803
188,495 123,795
37,231,639 39,530,351 2,298,712
9,465,261 8,973,320 491,941
23,281,623 22,157,792 1,123,831
1,348,747 1,181,010 167,737
261,944 204,726 57,218
7,163,894 7,003,614 160,280
41,521,469 39,520,462 2,001,007
(4,289,830) 9,889 4,299,719
4,754,650 4,760,657 6,007
(1,464,820) (1,129,471) 335,349
(192,529) (192,529)
3,289,830 3,438,657 148,827
$ (1,000,000) 3,448,546 $ 4,448,546
Fund balance, October 1,2000
Net differences between generally accepted accounting
principles and budgetary basis
Fund balance, September 30, 2001
10,898,272
(277,509)
$ 14,069,309
Continued on nextpage.
See accompanying notes.
Budgeted Special Revenue
Debt Service
Variance Variance
Favorable Favorable
Bud~let Actual (Unfavorable} Budget Actual (Unfavorable}
$ 1,025,000 $ 1,118,914 $ 93,914 $ 4,340,661 $ 4,513,434 $ 172,773
544,125 561,237 17,112
22,000 56,496 34,496
145,000 233,305 88,305
159,985 107.201 (52,784)
1,736,125 1,969,952
233,827 4,500,646 4,620,635 119,989
580,352 438,108 142,244
280,300 37,434 242,866
482,323 456.490 25,833
11,655 7,516 4,139
2,015,000 1,598,764 416,236
973,991 816,595 157,396
1,342,975 932,032 410,943 3,000,646 2,422,875 577,771
393,150 1,037.920 644,770 1,500,000 2,197,760 697,760
445,743 277,919 (167,824) (1,500,000) (1,600,000)
109,892 109,892
(888,893) (859,641) 29,252
(100,000)
(443,150)
$ (50,000)
(471,830)
566,090 $
1.399,673
372,550
$ 2,338,313
(28,680) (1,500,000) (1,600,000)
616,090 $ 597,760 $
1,476,391
$ 2,074,151
(100,000)
597,760
10
City of Boynton Beach, Florida
Combined Statement of Revenues, Expenditures and Changes
in Fund Balance--Budget and Actual (Budgetary Basis)--
General, Special Revenue and Debt Service Funds for
Which Annual Budgets Have Been Legally Adopted (continued)
Year ended September 30, 2001
Totals (Memorandum Only)
VaHance
Favorable
Revenues: Bud~let Actual (Unfavorable)
Taxes $ 30,376,346 $ 30,655,552 $ 279,206
Licenses and permits 3,017,651 3,758,160 740,509
Intergovernmental 6,077,800 6,312,656 234,856
Charges for services 2,555,506 2,664,519 109,013
Fines and forfeitures 162,672 151,047 (11,625)
Interest 981,985 2,006,651 1,024,666
Rents and royalties 86,750 150,553 63,803
Miscellaneous 209,700 421,800 212,100
Total revenues 43,468,410 46,120,938 2,652,528
Expenditures:
General government
Public safety
Public works
Economic environment
Culture and recreation
Debt service:
Principal retirement
Interest and fiscal charges
Total expenditures
Revenue (under) over expenditures
Other financing sources (uses):
Operating transfers in
Operating transfers in, Component Unit
Operating transfers out
Operating transfers out - Component Unit
Revenue and other financing sources (under) over
expenditures and other financing usesBbudgetary basis
9,959,239 9,418,944 540,295
23,281,623 22,157,792 1,123,831
1,629,047 1,218,444 410,603
261,944 204,726 57,218
7,646,217 7,460,104 186,113
2,015,000 1,598,764 416,236
973,991 816,595 157,396
45,767,061 42,875,369 2,891,692
(2,298,651) 3,245,569 5,544,220
3,700,393 3,438,576 (261,817)
109,892 109,892
(2,353,713) (1,989,112) 364,601
(192,529) (192,529)
1,346,680 1,366,827 20,147
$ (951,971~) 4,612,396 $ 5,564,367
Fund balance, October 1, 2000
Net differences between generally accepted accounting
principles and budgetary basis
Fund balance, September 30, 2001
13,774,336
95,041
$ 18,481,773
See accompanying notes.
11
City of Boynton Beach, Florida
Combined Statement of Revenue, Expenses and Changes
in Retained EarningsmProprietary Fund Types
Year ended September 30, 2001
Operating revenue:
Charges for services
Operating expenses:
Operating
Depreciation and amortization
Operating income (loss)
Nonopemting revenue (expenses):
Interest income
Miscellaneous income
Equity in joint venture
Interest expense
Fiscal agent's fees
Income (loss) before contributions and operating transfers
Capital contributions
Operating transfers in (out): -
Operating transfers in
Operating transfers out
Net income (loss)
Depreciation on fixed assets acquired by contributed
capital
Retained earnings, October 1, 2000
Retained earnings, September 30, 2001
Proprietar7 Fund Types Totals
Internal (Memorandum
Enterprise Service Only)
$ 32,548,136 $ 3,173,105 $ 35,721,241
19,833,582 6,028,507 25,862,089
5,616,175 1,957,762 7,573,937
25,449,757 7,986,269 33.436,026
7,098,379 (4,813,164) 2,285,215
4,995,759 521,911 5,517,670
374,466 198,579 573,045
297,266 297,266
(2,705,353) (2,705,353)
(5,502) (5,502)
2,956,636 720,490 3,677,126
10,055,015 (4,092,674) 5,962,341
6,265,249 6,265,249
937,644 2,641,027 3,578,671
(5,648,005) (25,392) (5,673,397)
(4,710,361 ) 2,615.635 (2,094,726)
11,609.903 (1.477,039) 10,132,864
1,413,984 1,413,984
79,108,351 11.919,083 91,027,434
$ 92,132,238 $ 10,442,044 $ 102,574,282
See accompanying notes
12
City of Boynton Beach, Florida
Combined Statement of Cash Flows--
Proprietary Fund Types
Year ended September 30, 200'1
Operating activities
Operating income (loss)
Adjustments to reconcile operating income (loss) to
net cash provided by (used in) operating activities:
Depreciation and amortization
Miscellaneous income
Loss on disposal of property, plant and equipment
Changes in operating assets and liabilities:
Accounts receivable, net
Other receivables
Due from other funds
Prepaid expenses
Inventories
Restricted assets
Accounts payable
Accrued payroll
Refundable deposits
Landfill postclosure care
Contracts payable
Due to other funds
Customer deposits
Provision for insurance losses
Compensated absences payable
Net cash pr(wided by (used in) operating activities
Noncapital financing activities
Operating transfers in
Operating transfers out
Net cash (used in) provided by noncapital
financing activities
Totals
Internal (Memorandum
Enterprise Service Only)
$ 7.098.379 $ (4.813.164) $ 2.285.215
5.616.175 1,957.762 7.573.937
374,466 198,579 573.045
99.115 41.132 140.247
698.154 (2.950) 695.204
1.019.350 (3.04~ 1.016.303
(53.550) (53.550)
(13.870) 131.122 117.252
(18.300) (22.125) (40.425)
(101.359) (101.359)
(3,352) (201.291) (204,643)
6.903 1.414 8.317
104.703 104.703
(35.579) (35.579)
(774,733) (774.733)
53.550 53.550
38.612 38,612
799.265 799.265
58.961 17.836 76.797
14.167.625 (1.895.467) 12.272,158
937.644 2.641.027 3,578.671
(5,648.005) (25,392) (5.673.397)
(4.710.361) 2.615,635 (2.094.726)
Continued on nextpage
13
City of Boynton Beach, Florida
Combined Statement of Cash Flows--
Proprietary Fund Types (continued)
Year ended September 30, 2001
Capital and related financing activities
Investment in Regional Wastewater Treatment Plant
Acquisition of property, plant and equipment
Bond issuance costs
Principal payments on long-term debt
Interest payments on long-term debt
Payments for fiscal agent's fees
Rebatable arbitage payable
Contributions in aid of construction
Net cash used in capital and related financing
activities
Investing activity
Interest received on cash and short-term investments
Net cash provided by investing activity
Increase (decrease) in cash and cash equivalents
Cash, cash equivalents, and equity in pooled cash
and investments balances, October 1,2000
Cash, cash equivalents, and equity in pooled cash
and investments balances, September 30. 2001
Classified as
Unrestricted assets
Restricted assets
Totals
Internal (Memorandum
Enterprise Service Only)
$ (250,517) $ $ (250,517)
(9,225,743) (3,051,536) (12,277,279)
(52,823) (52,823)
(420,000) (420,000)
(2,715,855) (2,715,855)
(5,502) (5,502)
474,158 474,158
6,265,249 6,265,249
(5,931,033) (3,051,536) (8,982,569)
4,995,759 521,911 5,517,670
4,995,759 521,911 5,517,670
8,521.990 (1,809,457) 6,712,533
77,493,576 7,015,112 84,508,688
$ 86,015,566 $ 5,205,655 $ 91,221,221
$ 49,319,818 $ 5,205,655 $ 54,525,473
36,695,748 36,695.748
$ 86,015,566 $ 5,205,655 $ 91,221,221
See accompanying notes
14
City of Boynton Beach, Florida
Combined Statement of Plan Net Assets--Pension Trust Funds
September 30, 2001
Assets
Cash and cash equivalents
Investments
Interest and dividend receivable
Other receivables
Total assets
Liabilities
Liabilities:
Accounts payable
Net assets held in trust for pension benefits
$ 9,300,619
112,107,917
682,206
513,352
122,604,094
110,157
$ 122,493,937
See accompanying notes.
15
City of Boynton Beach, Florida
Combined Statement of Changes in Plan Net Assets--
Pension Trust Funds
Year ended September 30, 2001
Additions
Contributions:
Employer
Plan members
State
Total contributions
Investment income (loss):
Net depreciation in fair value of investments
Interest
Dividends
Miscellaneous
Less investment expenses:
Custodian fees
Net investment loss
Total additions (deductions)
Deductions
Benefits
Refunds of contributions
Other operating expenses
Total deductions
Net decrease
Plan net assets held in trust for pension benefits
Beginning of year - as restated
End of year
$ 1,079,364
2,227,645
846,301
4,153,310
(16,373,523)
3,498,808
914,408
8,685
(11,951,622)
541,980
(12,493,602)
(8,340,292)
5,101,677
463,471
194,931
5,760,079
(14,100,371)
136,594,308
$ 122,493~937
See accompanying notes.
16
City of Boynton Beach, Florida
Notes to Financial Statements
September 30, 2001
1. Significant Accounting Policies
Reporting Entity
The City of Boynton Beach (the City), established under Chapter 165, Florida Statutes in 1920, is a
political subdivision of the State of Florida and provides a full range of municipal services including
public safety, planning and zoning, sanitation, highways and streets, recreation and park facilities,
public improvements, water and sewer service, and general administration functions. Under
governmental accounting and financial reporting standards, the City's reporting entity consists of the
primary government, organizations for which the primary government is financially accountable, and
other organizations for which the nature and significance of their relationship with the primary
government are such that exclusion would cause the City's financial statements to be misleading or
incomplete. The primary government is considered financially accountable if it appoints a voting
majority of an organization's governing body and imposes its will on that organization. The primary
government may also be financially accountable if an organization is fiscally dependent on the primary
government regardless of the authority of the organization's governing board. Legally separate
organizations outside of the primary government which meet the criteria for financial accountability are
considered component units of the reporting entity.
Discretely Presented Component Unit. The Community Redevelopment Agency (CRA) was
established under the authority of Florida Statute Chapter 163, Part III in 1983 to finance and develop
certain targeted areas in the city. Because the Mayor and City Commissioners appoint the governing
board of this entity and approve its budget the City is considered financially accountable for the CRA.
The CRA has a September 30 year-end and is presented as a governmental fund type. No separate
financial statements are prepared. In previous years, the CRA was reported as a blended component
unit in the special revenue funds due to the fact that the composition of its governing board was the
same as that oft_he City Commission. However, as of October 1, 2000 the governing board of the CRA
was changed to a separate slate of members appointed by the City Commission. Accordingly, the CRA
now meets the criteria for discrete presentation. This change was accounted for prospectively, as it did
not result in a change to the overall reporting entity.
The South Central Regional Wastewater Treatment and Disposal Board (the Board) is a dependent
special district created by the Cities of Boynton Beach and Delray Beach to operate a regional
wastewater treatment facility. The Board's governing body is comprised of the City Commissions of
Boynton Beach and Delray Beach, and control and oversight are exercised equally by both cities. The
Board has been reported as a joint venture using the equity method of accounting as discussed in
Note 7.
17
City of Boynton Beach, Florida
Notes to Financial Statements (continued)
1. Significant Accounting Policies (continued)
Basis of Presentation
The City maintains its accounting records in accordance with the principles and policies applicable to
governmental units set forth by the Governmental Accounting Standards Board (GASB) as well as
generally accepted accounting principles (GAAP) promulgated by the American Institute of Certified
Public Accountants and the Financial Accounting Standards Board (FASB). The proprietary funds do
not apply FASB statements and interpretations issued after November 30, 1989.
The financial activities of the City are recorded in separate fund types, funds and account groups,
categorized and described as follows:
Governmental Funds
General Fund--This fund is used to account for all financial transactions not accounted for in
another fund. Revenue is derived primarily from property taxes, state and federal distributions,
grants and other intergovernmental revenue.
Special Revenue Funds--these funds are used to account for specific governmental revenue
(other than major capital projects) requiring separate accounting because of legal or regulatory
provisions or administrative action.
Debt Service Funds--These funds are used to record the funding and payment of principal and
interest on debt reported in the General Long-Term Debt Account Group.
Capital Project Fund--This fund is used to account for the acquisition or construction of major
capital facilities other than those financed by proprietary fund operations.
Proprietary Funds
Enterprise Funds--These funds are used to account for operations that provide a service to
citizens, financed primarily by a user charge and where the periodic measurement of net income
is deemed appropriate for capital maintenance, public policy, management control, accountability
or other purposes.
City of Boynton Beach, Florida
Notes to Financial Statements (continued)
1. Significant Accounting Policies (continued)
Internal Service FundsmThese funds are used to account for the financing of goods or services
provided by one department or agency to other departments or agencies of the City, or to other
governmental units on a cost-reimbursement basis. The Vehicle Service Fund accounts for the
acquisition, operation and maintenance of the City's fleet of vehicles and heavy equipment. The
Self Insurance Fund accounts for the cost of workers' compensation and other insurance for the
City's employees. The Warehouse Fund accounts for the inventory and disbursement of supplies.
Fiduciary Funds
These funds, used to account for assets held in trust for others, include the pension trust funds
and expendable trust funds.
Account Groups
General Fixed Assets Account Group---This account group presents the fixed assets of the City
utilized in its general operations (nonproprietary fixed assets).
General Long-Term Debt Account Group--This account group is used to account for the
outstanding principal balances of general obligation bonds and limited obligation bonds, and
other long-term liabilities not accounted for in proprietary funds.
Basis of Accounting
Basis of accounting refers to when revenue and expenditures or expenses are recognized in the
accounts and relates to the timing of the measurements made, regardless of the measurement
focus applied. All governmental funds, expendable trust funds and the CRA component unit are
accounted for using the modified-accrual basis of accounting. Their revenues are recognized in
the period in which they become susceptible to accrual (i.e., when they become measurable and
available to pay liabilities of the current period). Ad valorem taxes and charges for services are
susceptible to accrual when collected in the cun'ent year or within 60 days subsequent to year
end, provided that amounts received pertain to billings through the fiscal year just ended.
Intergovernmental revenue, electric franchise fees and utility service taxes are recorded in
accordance with their legal or contractual requirements if collected in the current period or within
30 days after year end. Interest is recorded when eamed. Licenses and permits, fines
19
City of Boynton Beach, Florida
Notes to Financial Statements (continued)
1. Significant Accounting Policies (continued)
and forfeitures, and miscellaneous revenue are recorded as revenue when received in cash because they
are generally not measurable until actually received. Occupational license revenue collected in advance
of periods to which they relate is recorded as deferred revenue.
Expenditures are generally recognized under the modified-accrual basis of accounting when the related
fund liability is incurred except for principal and interest on general long-term debt which are
recognized when due.
The accrual basis of accounting is used by proprietary funds and pension trust funds. Revenue is
recognized as earned and expenses are recorded as incurred.
Measurement Focus
The accounting and reporting treatment applied to a fund is determined by its measurement focus. All
governmental funds, expendable trust funds and the CRA component unit are accounted for using a
current financial resources measurement focus. This means that only current assets and current
liabilities are generally included on their balance sheets. Governmental fund operating statements
present increases (revenue and other financing sources) and decreases (expenditures and other financing
uses) in net current assets.
All proprietary funds and pension trust funds are accounted for on a flow of economic resources
measurement focus. This means that all assets and all liabilities (whether current or noncurrent)
associated with this activity are included on their balance sheets. Their reported fund equity (total net
assets) is segregated into contributed capital and retained earnings components. Proprietary fund type
operating statements present increases (revenue) and decreases (expenses) in total net assets.
Budgets and the Budgeting Process
The City follows these procedures in establishing the budgetary data reflected in the financial
statements:
Prior to July 15, the City Manager submits to the City Commission a tentative budget for
approval. The budget, which is prepared by fund, function and activity, is made available to the
public at this time.
2O
City of Boynton Beach, Florida
Notes to Financial Statements (continued)
1. Significant Accounting Policies (continued)
2. Informal budget workshops are held by the City Commission to review the proposed budget
and to obtain public comment.
The City advises the Palm Beach County Property Appraiser of the proposed millage rate,
the rolled-back millage rate, and the day, time and place of the public hearing for budget
acceptance.
4. The public hearing is held to obtain final taxpayer input and to adopt the final budget.
5. The budget and related millage rates are legally enacted through passage of an ordinance.
6. For budgetary purposes, current year encumbrances are treated as expenditures and any
unencumbered budgetary appropriations lapse at fiscal year end.
Changes or amendments to the total budgeted expenditures of the City or a department
must be approved by the City Commission. There were no amendments to total budgeted
expenditures. However, changes within a department which do not affect the
total expenditures may be approved at the administrative level. Legal level
of control for appropriations is exercised at the department (by fund) level.
The reported budgetary data represents the final appropriated budget adopted by the City Commission.
Appropriated budgets have been legally adopted for the General Fund, Local Option Gas Tax Fund,
Community Improvements Fund, Recreation Program Fund (special revenue funds), 1992 General
Obligation Refunding Debt Service Fund and 1993 Public Service Tax Debt Service Fund (debt service
funds) on the same modified-accrual basis used to reflect actual revenue and expenditures, except that
for budgetary purposes, cun'ent year encumbrances are treated as expenditures. The final budgets for
these funds are as presented herein.
A nonappropriated budget is prepared for the Water and Sewer Fund, Boynton Beach Recreational
Facilities Fund, Sanitation Fund, Mass Transit Fund, Vehicle Service Fund, Warehouse Fund and Self
Insurance Fund. The operations of the Reserve for Parks and Recreation Facilities Fund (a special
revenue fund), the Recreational and Municipal Beach Improvement Fund and all fiduciary fund types
are nonbudgeted financial activities.
City of Boynton Beach, Florida
Notes to Financial Statements (continued)
1. Significant Accounting Policies (continued)
Encumbrances
Encumbrance accounting, under which purchase orders, contracts and other commitments for the
expenditure of funds are recorded in order to reserve that portion of the applicable appropriation, is
employed as part of the budget accounting system in the general, special revenue and capital projects
funds. The City records encumbrances as an appropriation of fund balance until expended or accrued as
a liability of the fund.
Equity in Pooled Cash and Investments
Equity in pooled cash and investments consists of cash and investments in U.S. Government securities
held under repurchase agreements, Florida Municipal Investment Trust administered by the Florida
League of Cities, and the Local Government Surplus Funds Trust Fund account administered by the
State Board of Administration (SBA). Cash balances and requirements of all funds are considered in
determining the amount to be invested. Interest earned on pooled cash and investments is allocated to
funds based on their average daily cash balances. As of September 30, 2001, the City maintained a
$688,360 compensating balance under the banking services agreement for the pooled cash and
investments account.
The Florida Municipal Investment Trust (FMIT) and the SBA Trust Fund referred to in the preceding
paragraph are external investment pools as defined in the GASB Statement No. 31, and the City's
investments in these funds are considered cash equivalents due to their highly liquid nature. Investments
in the SBA Trust Fund, a 2a7-1ike pool, are carded at amortized cost, which approximates fair value. A
2a7-1ike pool is not registered with the SEC as an investment company, but nevertheless has a policy
that it will, and does, operate in a manner consistent with the SEC's Rule 2a7 of the Investment
Company Act of 1940, which comprises the rules governing money market funds. Conversely, FMIT is
not considered to be a 2a7-1ike pool, and investments in this pool are carried at fair value. For both
external investment pools, the value of the City's position is the same as the value of the pool shares.
For purposes of the statement of cash flows, the City considers all highly liquid investments (including
restricted assets) with an original maturity of three months or less to be cash equivalents.
22
City of Boynton Beach, Florida
Notes to Financial Statements (continued)
1. Significant Accounting Policies (continued)
Investments
For all funds except the pension trust funds, investments consist of U.S. Government securities and time
deposits. Investments of the pension trust funds consist of money market funds, mutual funds, U.S.
Government securities, corporate bonds, and common and preferred stocks. City and Pension Trust
Fund accounting policies do not allow investments in derivatives. Ail investments are reported at fair
value based on quoted market prices. Purchases and sales of investments are recorded on the trade dates.
Net realized gains and losses on sales of investments are reflected in current operating results as
investment earnings. The calculation of realized gains and losses is separate from the calculation of the
net change in the fair value of investments. Realized gains and losses on investments held at the end of
the prior year and sold during the current year includes the change in fair value from the beginning of
the year to the date sold.
Prepaid Expenditures/Expenses
Expenditures/expenses for insurance premiums and other administrative expenses extending over more
than one accounting period are accounted for as prepaid expenditures/expenses and allocated between
accounting periods.
Inventories
Inventories are valued at average cost which approximates market.
Property, Plant and Equipment
Assets acquired or constructed for general governmental services are recorded as expenditures in the
fund making the expenditure and capitalized at cost or, if donated, fair market value at the date of
donation, in the General Fixed Assets Account Group. Infrastructure assets considered part of the
public domain such as streets and sidewalks have also been capitalized at cost in the General Fixed
Assets Account Group. No depreciation is taken on general fixed assets.
The assets of the proprietary funds are stated at cost or, if donated, fair market value at the date of
donation. Expenditures which materially extend the useful life of existing properties are capitalized. All
costs relating to the construction of facilities are capitalized including salaries, employee benefits, bond
costs and interest costs.
23
City of Boynton Beach, Florida
Notes to Financial statements (continued)
1. Significant Accounting Policies (continued)
Depreciation on plant and equipment is computed using the straight-line method over the estimated
useful lives of the related assets which are:
Equipment
Buildings and other improvements
Water/sewer system
5 - 12 years
10 - 40 years
15 - 50 years
Depreciation charges related to contributed capital are added back to retained earnings and reduce
contributed capital.
Retained Earnings Reserves
Retained earnings of the enterprise funds are reserved for the following:
Revenue Bond Debt Service--Retained earnings of the Water and Sewer Fund and Boynton Beach
Recreational Facilities Fund reserved for revenue bond debt service represent the excess of restricted
assets required for debt service under bond covenants over the related liabilities payable from
restricted assets.
Renewal and Replacement--Retained earnings of the Water and Sewer Fund and Boynton Beach
RecreatiOnal Facilities Fund reserved for renewal and replacement represent the excess of restricted
assets required for renewal and replacement over the related liabilities payable from restricted assets.
Fund Balance Reserves
Fund balance reserves signify that a portion of the fund balance is not to be considered as available for
subsequent expenditure other than for the specific purpose for which the reserve was established. The
following is a list of the reserves used by the City and a description of each:
Reserved for Prepaid Expenditures--An account used to segregate a portion of fund balance to
indicate that prepaid items do not represent available, expendable resources even though they are a
component of assets.
24
City of Boynton Beach, Florida
Notes to Financial Statements (continued)
1. Significant Accounting Policies (continued)
Reserved for Long-Term Note Receivable--An account used to segregate a portion of fund balance
to indicate that the note receivable does not represent available, expendable resources even though it
is a component of assets.
Reserved for Encumbrances--An account used to segregate a portion of fund balance for
expenditure upon vendor performance on uncompleted purchase orders, contracts and other
commitments.
Reserved for Debt Service --An account used to segregate the portion of fund balance that is legally
restricted to the payment of debt service on the City's outstanding general obligation and revenue
bonds.
Reserved for Emergency--An account used to segregate the portion of fund balance that is restricted
for City emergency.
Reserved for Employees'Pension Benefits--An account used to indicate that the fund balance of the
City's pension trust funds is legally restricted to the payment of pension benefits for City employees.
These reserves signify that a portion of the fund balance of these funds is not to be considered as
available for subsequent expenditure other than for the specific purpose for which the reserve was
established.
Designated Fund Balance
Fund balance designations indicate tentative managerial plans or intent to use financial resources in a
future period.
Undesignated Fund Balance
Undesignated fund balance indicates that portion of fund balance which is available for future use.
25
City of Boynton Beach, Florida
Notes to Financial Statements (continued)
1. Significant Accounting Policies (continued)
Revenue Recognition
Ad Valorem Taxes--Ad valorem taxes are assessed as of January 1 and levied the following October.
They are due March 31 and become delinquent on April 1. Delinquent tax certificates are sold on June 1
and become a lien on the property. These taxes are collected by Palm Beach County and remitted to the
City. Revenue is recognized at the time monies are received from Palm Beach County. At
September 30, unpaid delinquent taxes are recorded as a receivable and offset by an allowance for
estimated uncollectibility.
Other material revenue which is susceptible to accrual includes utilities taxes, franchise taxes, interest
income, state revenue sharing and garbage/trash collection income. Revenue which is not both available
and measurable and is thus not susceptible to accrual includes fines and forfeitures and occupational
licenses.
Grants
Reimbursement-type grants are recorded as intergovernmental receivables and revenue when the related
eligible expenditures/expenses are incurred.
Amortization
For proprietary fund types, bond discounts are amortized using the interest method. Deferred issuance
costs are amortized using the straight-line method over the lives of the respective issues, which
approximates the interest method.
Interfund Transactions
Following is a description of interfund transactions made during the year and the related accounting
policy:
Operating Transfers--Transfers which, because of budgetary or legal restrictions, must be
expended by funds other than the fund initially receiving the revenue. These transfers are recorded as
operating transfers in (out) under the other financing sources (uses) category.
City of Boynton Beach, Florida
Notes to Financial Statements (continued)
1. Significant Accounting Policies (continued)
Quasi-External Transactions--These transactions are revenue to the recipient fund and
expenditures or expenses to the disbursing fund. These are transactions which would otherwise be
recorded as revenue or expenditures if they were conducted with organizations external to the City.
Reimbursements--These are transactions for services rendered or facilities provided. These
transactions are recorded as revenue in the receiving fund and expenditures or expenses in the
disbursing fund.
Compensated Absences
Employees earn 6 days of vacation leave during their first year of employment and, based on a sliding
scale, up to 20 vacation days annually after 20 years of service. Employees may accumulate earned
vacation leave up to a maximum of two years. Vacation leave accrued in excess of this limitation is lost
if not taken.
Employees earn one day of sick leave per month and may accumulate all earned sick leave without
limit. Upon retirement, death or termination, employees are compensated for all accrued vacation leave
at their current rate of pay and one-half of accumulated sick leave for full-time employees hired prior to
October 1, 1991 and up to 30% of accumulated sick leave for employees hired October 1, 1991 and
thereafter, based on a sliding scale of years of service. Except for liabilities incurred by retirement,
death or termination, compensated absence benefits are paid only when taken.
In the governmental funds, the amount of compensated absences recorded as expenditures is the amount
accrued during the year that is expected to be liquidated with expendable, available financial resources.
The remaining liability is recorded in the General Long-Term Debt Account Group. Compensated
absences for the proprietary funds are accrued in the period earned. Compensated absences recorded in
both the General Long-Term Debt Account Group and the City's proprietary funds include additional
amounts for salary-related payments associated with the payment of compensated absences.
27
City of Boynton Beach, Florida
Notes to Financial Statements (continued)
1. Significant Accounting Policies (continued)
Concentration of Credit Risk
The City performs ongoing credit evaluations of its customers and does not require collateral. The City
maintains an allowance for doubtful accounts at a level which management believes is sufficient to
cover potential credit losses. The City invests its excess cash in repurchase agreements, the Local
Government Surplus Funds Trust Fund administered by the SBA, U.S. Government securities and time
deposits of major banks. The City has not experienced any losses on these investments.
Memorandum Only Columns
The columns entitled Total (Memorandum Only) are shown for information purposes only. These total
columns do not represent consolidated financial information.
2. Budget and Actual Comparisons
GAAP requires that the statement of revenue and expenditures--budget and actual be prepared under
the basis of accounting used in preparing the budget. As indicated in Note 1, current year
encumbrances are treated as expenditures for budgetary purposes. As a result, the General Fund
revenue, expenditures and operating transfers reported in the budget and actual statement differ from
the amounts reported on the GAAP basis. None of the other budgeted funds have any differences
between the GAAP basis and the budgetary basis.
Differences in the Special Revenue Fund are solely attributable to unbudgeted funds. The budgetary
and GAAP basis differences can be reconciled as follows:
Revenue---GAAP basis
Deduct unbudgeted revenue
Revenue--budgetary basis
Special
General Revenue
Fund Fund
$ 42,312,751 $2,374,114
(2,782,400) (404,162)
$ 39,530,351 $1,969,952
28
City of Boynton Beach, Florida
Notes to Financial Statements (continued)
2. Budget and Actual Comparisons (continued)
Special
General Revenue
Fund Fund
Expenditures GAAP basis
Reserved/designated expenditures
Current year encumbrances outstanding at year end
Deduct unbudgeted expenditures
Expenditures--budgetary basis
$ 41,709,393 $ 963,644
(623,649)
365,773
(1,931,055) (31,612)
$ 39,520,462 $ 932,032
Other financing sources (uses) GAAP basis
Deduct unbudgeted transfers in
Add unbudgeted transfers out
Other financing sources (uses)~budgetary basis
$ 2,567,679 $ (471,830)
(87,522)
958,500
$ 3,438,657 $ (471,830)
Net differences between GAAP and budgetary basis:
Revenue and operating transfers in
Expenditures and operating transfers out
Net differences
$ 2,869,922 $ 404,162
(3,147,431) (31,612)
$ (277,509) $ 372,550
3. Equity in Pooled Cash and Investments, and Cash and Investments
Equity in Pooled Cash and Investments
The City maintains a cash and investment pool that is available for use by all funds and the component
unit. Each fund type's portion of this pool is displayed on the combined balance sheet as "Equity in
pooled cash and investments." In addition, bank deposits and investments are separately held by
several of the City's funds. The deposits and investments of the pension trust funds are held separately
from those of other City funds. The components of pooled cash and investments are identified and
categorized in the following table to give an indication of the level of risk assumed by the City at year
end. The fair value of the position in the collateral pool approximates the value of pool shares.
29
City of Boynton Beach, Florida
Notes to Financial Statements (continued)
3. Equity in Pooled Cash and Investments, and Cash and Investments (continued)
Cash
Cash balances, reported in unrestricted cash, pooled cash and investments, restricted cash, and
investments, totaling $5,644,176, are comprised of cash on hand, amounts on deposit in checking
and savings accounts, and non-negotiable bank certificates of deposit. All cash deposits are held in
banking institutions that are approved, as qualified depositories, to hold public funds by the State
Treasurer of the State of Florida. Deposits were entirely covered by federal depository insurance or
by collateral pledged with the State Treasurer pursuant to Chapter 280, Florida Statutes.
Qualified public depositories are required to pledge collateral to the State Treasurer of Florida with a
market value equal to 50% of the average daily balance of all government deposits in excess of any
federal deposit insurance. In the event of a default by a qualified public depository, all claims for
government deposits would be satisfied by the State Treasurer of Florida from the proceeds of
federal deposit insurance, pledged collateral of the public depository in default and, if necessary, a
pro rata assessment to the other qualified public depositories participating in the collateral pool.
Investments
Florida Statutes authorize the City and its pension mast funds to invest in the Florida Municipal
Investment Trust administered by the Florida League of Cities and the Local Government Surplus
Funds Trust Fund administered by the SBA; negotiable direct obligations of or obligations
unconditionally guaranteed by the U.S. Government; interest-bearing time deposits or savings
accounts in financial institutions located in Florida and organized under federal or Florida laws;
obligations of the federal farm credit banks, the Federal Home Loan Mortgage Corporation, the
Federal Home Loan Bank or its district banks; or obligations guaranteed by the Government National
Mortgage Association, obligations of the Federal National Mortgage Association and any additional
investments specifically authorized by City Ordinance. Pension trust funds may also be invested in
tax sale certificates of the State of Florida or any of its political subdivisions, preferred and common
stocks of certain U.S. corporations, mutual funds and debt securities of certain U.S. corporations.
30
City of Boynton Beach, Florida
Notes to Financial Statements (continued)
3. Equity in Pooled Cash and Investments, and Cash and Investments (continued)
The City's investments, including the balance reported for the CRA component unit, are categorized
below to give an indication of the level of risk assumed by the City at year end. Category 1 includes
investments that are insured or registered, or for which the securities are held by the City or its agent
in the City's name. Category 2 includes uninsured and unregistered investments for which the
securities are held by the counterparty's trust department or agent in the City's name. Category 3
includes uninsured and unregistered investments for which the securities are held by third parties, or
by a trust department or agent but not in the City's name.
Carrying
Category Amount
1 2 3 (Fair Value)
Repurchase agreements
U.S. Govemment securities
Corporate bonds
Common stocks
4,000,000 $ - $ - $ 4,000,000
1,500,000 27,714,761 29,214,761
18,342,995 18,342,995
66~050~161 66~050z161
5z500~000 $ - $ 1127107~917 117,607,917
Investments not subject to categorization:
Money market mutual funds
Investment in SBA pool
Investment in FMIT pool
8,549,659
77,224,009
38,929,753
$ 242~311~338
The pooled equity funds consist of marketable equity securities of domestic companies. The pooled
income funds consist of U.S. Government obligations, Federal Agency bonds and corporate bonds
of domestic companies. The method used to determine the participants' shares sold and redeemed
is the amortized cost method. The amortized cost is the same as the fair market value for financial
reporting.
31
City of Boynton Beach, Florida
Notes to Financial Statements (continued)
3. Equity in Pooled Cash and Investments, and Cash and Investments (continued)
Investments and deposits are reported in the combined balance sheet as follows:
Equity in
Cash and Pooled Cash
Cash and Restricted
Equivalents Investments Investments Assets
Total
Securities
Deposits and certificates
of deposit
Total cash and investments
Due from Regional Board
Totals
$ 8,549,659 $ 83,458,014 $ 113,607,917 $ 36,695,748 $ 242,311,338
I~105~136 3~600,712 938~328 5~644~176
9,654,795 87,058,726 114,546,245 36,695,748 247,955,514
470~ 181 470~ 181
9654795 $ 87 058 726 $ 114546245 $ 37 165 929 $248425695
Cash and cash equivalents above consists of cash on hand, checking accounts and money market
accounts.
4. Taxes and Accounts Receivable, Net
Taxes and accounts receivable, net of allowances for doubtful accounts for the General Fund and
enterprise funds as of September 30, 2001 are as follows:
General Fund:
Taxes receivable
Less allowance for uncollectible taxes
Taxes receivable, net
$ 454,792
(454,792)
Enterprise funds:
Gross accounts receivable
Less allowance for doubtful accounts
Accounts receivable, net
2,276,369
(546,903)
1,729,466
Internal Service funds:
Gross accounts receivable
Less allowance for doubtful accounts
Accounts receivable, net
$ 4,950
$ 4,950
32
City of Boynton Beach, Florida
Notes to Financial Statements (continued)
5. Due From Other Governments
Amounts due from other govermnents at September 30, 2001 consist of the following:
General Fund:
Due from Palm Beach County for grants
Due from State of Florida for grants
Due from U. S. Government for grants
Total
$ 503,034
76,424
25,645
$ 605,103
6. Restricted Assets
In connection with the ordinances governing the issuance of its revenue bonds, the City is required to
invest and restrict certain amounts for bond requirements and renewal and replacement of the water and
sewer system. The City is also required to segregate and restrict certain amounts collected for customer
deposits and amounts received from the Board for renewal and replacement of the Regional Wastewater
Treatment Plant. The amounts restricted at September 30, 2001 are summarized as follows:
Enterprise funds
Water and Sewer Fund:
Equity in pooled cash
and investments
Due from Regional
Board
Bond Capital Renewal and
Requirements Improvements Replacement
Customer Federal
Deposits Requirement
$ 5,489,339 $ 24,085,035 $ 4,943,915 $1,129,237 $
470~ 181
5,489,339 24,085,035 5,414,096 1,129,237
Total
$ 35,647,526
470z181
36,117,707
Boynton Beach
Recreational Facilities
Fund:
Equity in pooled cash
and investments
912,643 100,000
1,012,643
Sanitation Fund:
Equity in pooled cash
and investments
357579 35,579
$ 6~4017982 $ 24~085~035 $ 5~514~096 $1712%237 $ 35~579 $37~165~929
33
City of Boynton Beach, Florida
Notes to Financial Statements (continued)
7. Investment in Regional Wastewater Treatment Plant
In 1974, the City joined with the City of Delray Beach to form the Board, a dependent special district.
The Board, which is governed by a body composed of the commission members from each city,
oversees the operation of the Regional Wastewater Treatment Plant which services both cities and
surrounding areas. The inteflocal agreement between the City and the City of Delray Beach specifies
that the Board has the authority to accept and disburse funds, transact business and enter into contracts
for budgeted items. In addition, the Board has the authority, subject to approval by a majority vote of
each City Commission before becoming effective, to adopt an annual budget, establish rates and
charges for operations, maintenance, expansions and construction, enter into contracts for nonbudgeted
items and authorize the remm of any surplus funds or levy additional charges for deficits of the Board
to the respective cities. No debt has been authorized or issued by the Board.
Ownership of the Regional Wastewater and Treatment Plant is vested proportionately with the cities in
accordance with the capital investments of each city, which to date are approximately 50% each. The
Board charges each city for its share of the Board's operating expenses based on the percentage flow
of wastewater from each city. For the year ended September 30, 2001 the City accounted for
approximately 50% of the total wastewater flow treated by the Board, and approximately 50% of the
Board's operating expenses were billed to the City. Each individual city is responsible for setting the
rates and collecting charges for wastewater disposal from customers within its jurisdiction.
Financial information relating to the Board as of September 30, 2001 is as follows:
Total assets
Total liabilities
Total equity
$ 5,166,564
1,846,691
$ 3,319,873
$ 5,273,694
3,941,949
1,331,745
(737,210)
594,535
2,725,338
$ 3,319,873
Total revenue
Total expenses
Revenue over expenses before other financing uses
Other financing uses
Revenue over expenses
Fund balance, October 1, 2000
Fund balance, September 30, 2001
34
City of Boynton Beach, Florida
Notes to Financial Statements (continued)
7. Investment in Regional Wastewater Treatment Plant (continued)
The City accounts for its investment in the Board as a joint venture recorded on the equity method of
accounting. At September 30, 2001, the City's 50% equity interest in the net assets of the Board
totaled $1,659,937 and has been included in the City's balance sheet as a component of investment
in Regional Wastewater and Treatment Plant.
The Board has established a reserve for renewal and replacement of the Regional Wastewater and
Treatment Plant which is funded by the monthly operating charge to the cities. The monies collected
by the Board for renewal and replacement are returned to the cities in equal amounts to be invested
for the Board until needed. The City reflects its equity in these renewal and replacement funds as
investments under restricted assets and a reserve of retained earnings for renewal and replacement in
an amount equal to the actual investments held by the City for the Board. At September 30, 2001, the
restricted assets related to these renewal and replacement funds totaled $1,756,004.
The Board does not record the property, plant and equipment of the Regional Wastewater and
Treatment Plant or any depreciation thereon in its financial statements because the legal title to the
assets is vested with the cities in accordance with their capital investments. Accordingly, the City has
recorded depreciation expense of $782,031 for the year ended September 30, 2001 on its 50% share
of the property, plant and equipment of the Board. At September 30, 2001, the City's 50% share of
the property, plant and equipment of the wastewater and treatment facility totaled $28,867,721, less
the accumulated depreciation thereon of $10,927,032 and has been included in the City's balance
sheet as investment in Regional Wastewater and Treatment Plant.
Separate financial statements of the Board can'be obtained by contacting the Board.
35
City of Boynton Beach, Florida
Notes to Financial Statements (continued)
8. Property, Plant and Equipment
The components of property, plant and equipment at September 30, 2001 are summarized as follows:
General Fixed
Proprietary Funds Assets
Internal Account
Enterprise Service Group
Total
Land
Buildings and improvements
Utility lines
Equipment
Wells
Construction in progress
Less: accumulated depreciation
3,973,456 $ 33,166 $ 3,194,963 $ 7,201,585
57,416,694 43,095 40,700,841 98,160,630
74,610,017 74,610,017
21,347,058 15,511,860 14,251,843 51,110,761
9,550,160 9,550,160
2,037,844 2,037,844
168,935,229 15,588,121 58,147,647 242,670,997
(59,761,502) (7,614,428) (67,375,930)
$ 109,173,727 $ 7,973,693 $ 58,147,647 $ 175,295,067
The changes in general fixed assets are summarized as follows:
Balance,
October 1,
2000
Additions
Deletions
Balance,
September 30,
2001
Land $ 3,189,963 $ 5,000 $ $ 3,194,963
Buildings and improvements 37,656,188 3,044,653 40,700,841
Equipment 14,197,260 2,289,954 (2,235,371) 14,251,843
$ 55,043,411 $ 5,339,607 $ (2,235,371) $ 58,147,647
36
City of Boynton Beach, Florida
Notes to Financial Statements (continued)
9. Interfund Receivables and Payables
Interfund receivable and payable balances at September 30, 2001 are summarized as follows:
lnterfund lnterfund
Receivables Payables
Internal service funds:
Vehicle Service Fund
Warehouse Fund
$ 490,130 $ -
490~130
$ 490,130 $ 490,130
10. Defined Benefit Pension Plans
Description of Plans
The City contributes to three single-employer defined benefit pension plans covering all full-time
City employees:
Retirement Trust Fund
This fund covers all permanent full-time employees except those covered by the police and
firefighters pension plans. Employees become vested after five years of service with the City.
Eligible retirement age is 62 with 5 or more years of service, 55 with 25 years of service or any
age with 30 or more years of service. There is no mandatory retirement age. Retirees begin
receiving monthly annuity checks the month their retirement begins and continues until death.
Annuities to which retirees are entitled are equal to 3% of their final average monthly
compensation times years of credited service provided the employee has completed at least 30
full years of credited service at any age; 25 or more years of credited service at age 55 or 5 or
more years of credited service at age 62. Employee contributions are 7% of monthly earnings.
The City's contribution is determined actuarially on an annual basis.
37
City of Boynton Beach, Florida
Notes to Financial Statements (continued)
10. Defined Benefit Pension Funds (continued)
The benefit provisions and all other requirements of the Retirement Trust Fund are established by
City Ordinance and are summarized as follows:
The funding methods and determination of benefits payable are provided in the various sections
of the City's Code of Ordinances, including subsequent amendments thereto. The code provides,
in general, that funds are to be accumulated from employee contributions, city contribution and
income from investment of accumulated funds. The investments of the fund are administered,
managed and operated by its Board of Trustees.
Police Pension Fund
This fund covers all sworn police department employees. Employees are vested after 10 years of
service with the City and are eligible for retirement after 20 years of service regardless of age.
Employees with 10 years of credited service may retire at or after age 50 and receive a reduced
retirement benefit. Monthly annuity checks begin the month an employee retires, and the amount
of annuity to which the retired employee will be entitled will be equal to the number of years of
credited service multiplied by 3% of average final compensation. Employee contributions are 7%
of annual compensation. The City's contribution is determined actuarially on an annual basis and
is reduced by the amount the City receives from the State of Florida. The State of Florida's
contributions are pursuant to Chapter 185 of the Florida Statutes which provides for a premium
tax on certain casualty insurance contracts written on the City's properties. The tax is collected by
the State of Florida and remitted to the City for the Police Pension Fund.
Firefighters Pension Fund
This fund covers all firefighters and fire department officers. Employees become vested after 10
years of service with the City and are eligible for retirement after 20 years regardless of age.
Employees with 10 years of credited service may retire at or after age 50 and receive a reduced
retirement benefit. Monthly annuity checks begin the month an employee retires, and the amount
of the annuity to which the retired employee will be entitled will be equal to the number of years
of credited service multiplied by 3% of average final compensation. Employee contributions are
7% of annual compensation. The City's contribution is determined actuarially on an annual basis
and is reduced by the amount the City receives from the State of Florida. The State of Florida's
contributions are pursuant to Chapter 175 of the Florida Statutes which provides for a premium
tax on certain casualty insurance contracts written on the City's properties. The tax is collected by
the State of Florida and remitted to the City for the Firefighters Pension Fund.
City of Boynton Beach, Florida
Notes to Financial Statements (continued)
10. Defined Benefit Pension Funds (continued)
The benefit provisions and all other requirements of the Police Pension Fund and Firefighters Pension
Fund are established by City Ordinance and are summarized as follows:
The funding methods and determination of benefits payable are provided in the various acts of the
Florida Legislature, which created the fund, including subsequent amendments thereto. The statutes
provide, in general, that funds are to be accumulated from employee contributions, city
contributions, state appropriations and income from investment of accumulated funds. The act also
provides that, should the accumulated funds at any time be insufficient to meet and pay the benefits
due, the City shall supplement the fund by an appropriation from current funds, or from any
revenues which may lawfully be used for said purposes in an amount sufficient to make up the
deficiency. The investments of the funds are administered, managed and operated by their respective
Boards of Trustees.
The City's external auditors did not audit the financial statements of the Police and Firefighter Pension
Funds, two fiduciary funds of the City. Other auditors were engaged, who prepared a stand-alone
financial report, copies of which can be obtained directly from those auditors. The General Employees
Pension Fund is accounted for by the City as a separate fund, and no stand-alone financial report is
issued.
Information regarding current year covered payroll and participant data for the three pension plans is as
follows:
Police Firefighters
Retirement Pension Pension
Trust Fund Fund Fund
Participant data as of October 1, 2000, most recent actuarial
valuations:
Retirees and beneficiaries receiving benefits
Terminated employees entitled to benefits but not yet
receiving them
Vested current employees
Nonvested current employees
141 49 39
14 7 7
296 58 39
230 66 51
39
City of Boynton Beach, Florida
Notes to Financial Statements (continued)
10. Defined Benefit Pension Funds (continued)
Significant Accounting Policies
Basis of Accounting - The City's financial statements for the three pension funds are prepared using
the accrual basis of accounting. Employer and plan member contributions are recognized in the period
the contributions are due.
Method Used to Value Investments - Investments in the three plan funds are reported at fair value
according to the independent custodian for each plan using various third-party pricing sources.
Restatement of Fund Balance - The City of Boynton Beach Municipal Police Officers' Retirement
Fund net assets held in mast for pension benefits at October 1, 2000 was restated to correct an error not
involving accounting principles:
Fund net assets held in trust for pension benefits October 1, as originally reported
Prior period adjustment of employer contributions
Fund net assets held in trust for pension benefits October 1, as restated
$ 33,637,839
490,427
$ 34,128,266
Contribution Requirements and Contributions Made
In 2001, the annual pension cost and contribution for the Retirement Trust Fund, Police Pension Fund,
and the Firefighters Pension Fund were $686,732, $742,644 and $292,146, respectively.
Retirement Trust Fund
Year ended
September 30
2001
2000
1999
Annual Percentage
Pension Cost Contributed
686,732 100%
952,994 100%
1,071,127 100%
Police Pension Fund
Year ended
September 30
2001
2000
1999
Annual Percentage
Pension Cost Contributed
742,644 100%
863,996 100%
879,252 100%
40
City of Boynton Beach, Florida
Notes to Financial Statements (continued)
10. Defined Benefit Pension Funds (continued)
Year ended
September 30
Firefi§hters Pension Fund
Annual
Pension
Cost
Percentage
Contributed
2001
2000
1999
$ 292,146
597,198
710,387
100%
100%
108%
Actuarial Methods and Significant Assumptions
General Employees
Pension Fund
Police
Pension Fund
Firefighters
Pension Fund
Valuation date
10/1/2000 10/1/2000 10/1/2000
Actuarial cost method
Entry age
Frozen entry age
Frozen entryage
Amortization method
Level percent,
closed
Level percent of
payroll, closed
Level percent of
payroll, closed
Remaining amortization
period
30 29 20
Asset valuation method
Four year smoothed Five year smoothed
market market
Five year smoothed
market
Actuarial assumptions:
Investment rate of
return 8.0% 8.5%
Projected salary
increases 4.2% - 7.8% 5.0% - 6.5%
Inflation increase
included above 3.5% 4.0%
8.5%
6.5%
4.0%
41
City of Boynton Beach, Florida
Notes to Financial Statements (continued)
10. Defined Benefit Pension Funds (continued)
Postretirement Benefits
The City offers continuation of health and life insurance benefits to employees upon retirement. The
full cost of such benefits are paid by the retirees, and the City has no liability for postretirement
11. General Long-Term Debt
The promissory note of the City is as follows:
Promissory Note--The authorized issue dated January 1, 1992 was $10,075,000 for General
Obligation Refunding Bonds, Series 1992 with an interest rate ranging from 5.40% to 6.25%. On
September 15, 2000, the City executed an agreement to escrow the bonds outstanding with a
promissory note in the amount of $4,986,434. The net proceeds were used to purchase U.S.
government securities. As a result, the 1992 bond is considered to be defeased and the liability
has been removed from the general long-term debt account group. The City refunded the bonds
to obtain an economic gain of $162,000. The promissory note is outstanding at September 30,
2001 in the amount of $4,667,670 and bears interest at a rate of 5.10% per annum.
The debt service requirements of the City's promissory note is as follows:
Fiscal Year
Ending September 30 Principal
Interest Total
Balance
Outstanding at
End of Fiscal
Year
2002 $ 749,453 $ 229,923 $
2003 884,863 188,846
2004 936,201 143,120
2005 889,790 94,663
2006 500,113 51,178
2007-2010 707~250 73,759
$ 4~667~670 $ 781~489 $
979,376
1,073,709
1,079,321
984,453
551,291
781~009
5~449~159
4,469,783
3,396,074
2,316,753
1,332,300
781,009
42
City of Boynton Beach, Florida
Notes to Financial Statements (continued)
11. General Long-Term Debt (continued)
The City's legal debt limit on general obligations, based on 10% of total assessed value of real
property, amounted to $325,418,400 at September 30, 2001.
The special revenue bonds of the City are as follows:
Public Service Tax Refunding Revenue Bonds, Series 1993raThe authorized issue dated
May 1, 1993 was $20,600,000. Bonds are outstanding at September 30, 2001 in the amount of
$12,185,000 and bear interest at rates ranging from 4.50% to 5.50% per annum. Bonds maturing
November 1, 2004 and thereafter are subject to redemption prior to maturity. The bonds are
secured by a pledge of the public service taxes received by the City.
The debt service requirements of the City's special revenue bonds are as follows:
Fiscal Year
Ending
September 30
Principal Interest Total
Balance
Outstanding
at End of
Fiscal Year
2002
2003
2004
2005
2006
2007-2011
1,335,000
1,400,000
1,465,000
1,545,000
1,625,000
4,815,000
$ 596,439
530,432
459507
383,485
301 838
566 662
$ 1,931,439
1,930,432
1,924,507
1,928,485
1,926,838
5,381,662
$ 12,185,000 $ 2,838,363 $ 15,023,363
$ 13,091,924
11,161,492
9,236,985
7,308,500
5,381,662
43
City of Boynton Beach, Florida
Notes to Financial Statements (continued)
11. General Long-Term Debt (continued)
The change in the City's general long-term debt for the year ended September 30, 2001 is as follows:
Balance, Compensated Balance,
September 30, Absences Debt Debt September 30,
2000 Change Additions Retirements 2001
Compensated absences, vacation
Compensated absences, sick
Promissory note
Special revenue bonds
$ 1,917,824 $ 58,765 $ - $ $ 1,976,589
1,668,180 253,678 1,921,858
4,986,434 (318,764) 4,667,670
13~465z000 (17280~000) 12~185~000
$ 227037~438 $ 312~443 $ $(1~5987764) $20~751~I17
Component Unit General Long-Term Debt
The promissory note of the Community Redevelopment Agency (CRA) is as follows:
Promissory Note--Resolution 01-01 dated September 11,2001 of the CRA Board of
Commissioners authorized the issuance of a note in the principal amount of $3,000,000 payable
from tax increment revenues to finance the cost of various commtmity redevelopment projects.
Resolution R01-261 dated September 19, 2001 of the Boynton Beach City Commission authorized
the CRA to issue this note and authorized the City of Boynton Beach to Guaranty the obligations
of the CRA under the note. The promissory note is outstanding at September 30, 2001 in the
amount of $3,000,000 and bears interest at a rate of 6.56% per annum.
The debt service requirements of the CRA's promissory note is as follows:
Balance
Fiscal Year Outstanding at
Ending End of Fiscal
September 30~ Principal Interest Total Year
2002 $ 122,474 $ 194,824 $ 317,298 $4,442,176
2003 130,640 186,658 317,298 4,124,878
2004 139,351 177,947 317,298 3,807,580
2005 148,642 168,656 317,298 3,490,282
2006 158,554 158,745 317,299 3,172,983
2007-2011 966,163 620,329 1,586,492 1,586,491
2012-2016 1,334~ 176 252,315 1 ~586~491
$ 3~000~000 $ 1~759~474 $ 4~759~474
44
City of Boynton Beach, Florida
Notes to Financial Statements (continued)
11. General Long-Term Debt (continued)
The change in the CRA's general long-term debt for the year ended September 30, 2001 is as follows:
Balance, Balance,
September 30, Debt Debt September 30,
2000 Additions Retirements 2001
Promissory note $ $ 3,000,000 $ - $ 3,000,000
12. Revenue Bonds
The outstanding revenue bonds of the enterprise funds of the City at September 30, 2001 are
summarized as follows:
Water
and Sewer
Fund
Boynton
Beach
Recreational
Facilities
Fund
Total
Revenue bonds payable
Unamortized discount
Less current portion
Long-term portion
45,705,000 $ 1,390,000 $ 47,095,000
(890,419) (2,002) (892,421)
(1,220,000) (435,000) (1,655,000)
$ 43,594,581 $ 952,998 $ 44,547,579
The City defeased certain revenue bonds in prior years by placing the proceeds of new bonds in
irrevocable trust accounts to provide for all future debt service payments on the old bonds. Accordingly,
the trust account assets and the liability for the defeased bonds are not included in the City's enterprise
funds. At September 30, 2001, the principal outstanding but considered extinguished under these
funding arrangements is as follows:
Series 1964 $ 825,000
Series 1975B 1,180,000
Series 1978 1,000,000
Series 1982 550,000
Series 1992 28,300,000
$ 31,855,000
45
City of Boynton Beach, Florida
Notes to Financial Statements (continued)
12. Revenue Bonds (continued)
The Water and Sewer Utility Revenue Bonds, Series 1992 (the Series 1992 Bonds) consist of
$22,635,000 current interest bonds maturing fi'om 1998 through 2021. The Series 1992 Bonds are
funded by the excess of user charges and investment income over operating expenses, and bear
interest at rates ranging from 5.70% to 6.25% per annum.
Balance
Fiscal Year Outstanding
Ending at End of
September 30 Principal Interest Total Fiscal Period
2002 $ 5,000 $ 1,414,457 $ 1,419,457 $ 44,260,215
2003 5,000 1,414,170 1,419,170 42,841,045
2004 5,000 1,413,878 1,418,878 41,422,167
2005 5,000 1,413,580 1,418,580 40,003,587
2006 5,000 1,413,276 1,418,276 38,585,311
Thereafter 22,610,000 15,975,311 38,585,311
$ 22,635,000 $ 23,044,672 $ 45,679,672
The City intends to issue its Utility System Revenue Refunding Bonds, Series 2002 (the Bonds) in
August 2002. Proceeds of the Bond issue will be used to refund the City's outstanding Utility System
Revenue Bonds, Series 1992 and pay for certain capital projects. Interest rates on the Bonds range
fi.om 5.000% to 5.375%. Interest savings fi.om this Bond issue are estimated to be approximately
$1,000,000. The Bonds are payable solely from the Net Revenues, as defined, of the City.
The Water and Sewer Utility Revenue Bonds, Series 1996 (Series 1996 Bonds) consist of
$23,070,000 current interest bonds maturing from 2002 through 2021. The Series 1996 Bonds are
funded by the excess of user charges and investment income over operating expenses, and bear
interest at rates ranging fi.om 4.600% to 5.625% per annum.
Fiscal Year Balance
Outstanding
Ending at End of
September 30 Principal Interest Total Fiscal Period
2002 $ 1,215,000 $ 1,175,277 $ 2,390,277 $ 29,574,683
2003 1,265,000 1,117,605 2,382,605 27,192,078
2004 1,330,000 1,055,958 2,385,958 24,806,120
2005 1,640,000 983,858 2,623,858 22,182,262
2006 1,725,000 900,553 2,625,553 19,556,709
Thereafter 15,895,000 3,661,709 19,556,709
_$ 23,070,000 $ 8,894,960 $ 31,964,960
46
City of Boynton Beach, Florida
Notes to Financial Statements (continued)
12. Revenue Bonds (continued)
Bond Resolutions 92-96 and 96-88 of the City require that net operating revenue be sufficient to
provide an amount equal to 110% of the current fiscal year's principal and interest requirements and
100% of all amounts required to meet the current year's reserve account deposit requirements, and
renewal and replacement fund requirements. As shown by the following schedule, the City was in
compliance with this requirement for the year ended September 30, 2001:
Current principal and interest
requirement $ 2,622,962
Current reserve account, and
renewal and replacement
reserve requirement 2,369,000
Total requirement
Net operating revenue as defined in the Bond Resolutions
Excess over requirement
Required
Balance
110 % $ 2,885,258
100 2,369,000
5,254,258
13,799,104
$ 8,544,846
Boynton Beach Recreational Facilities Fund
The Recreational Facilities Refunding Revenue Bonds, Series 1991 (the Series 1991 Bonds) are funded
by the excess of user charges over operating expenses and investment income, and bear interest at rates
ranging from 6.05% to 6.25%% per annum. The debt service requirements of the Series 1991 Bonds
are as follows:
Fiscal Year Balance
Ending at End of
September 30 Principal Interest Total Fiscal Year
2002 $ 435,000 $ 72,386 $ 507,386 $ 1,015,550
2003 460,000 45,082 505,082 510,468
2004 495,000 15,468 510,468
$ 1,390,000 $ 132,936 $ 1,522,936
47
City of Boynton Beach, Florida
Notes to Financial Statements (continued)
12. Revenue Bonds (continued)
Bond Resolution 91-168 of the City requires that net operating revenue be sufficient to meet at least
125% of the principal and interest requirement and 100% of any amounts required to be deposited in the
reserve account and the renewal and replacement fund for the fiscal year. As shown by the following
schedule, the City was in compliance with this requirement for the year ended September 30, 2001:
Required
Balance
Current principal and interest requirement $ 512,892
125 % $ 641,115
Reserve account requirement .
Renewal and replacement requirement .
Total requirement
Net operating revenue as defined in the Bond Resolutions
Excess over requirement
100
100
641,115
687,302
$ 46,187
13. Conduit Debt Obligations
In July 1996, the City issued $11,940,000 in Multi-Family Housing Mortgage Revenue Bonds (the
Bonds), Series 1996 (Clipper Cove Apartments). The Bonds are limited obligations of the City, issued
for the principal purpose of refinancing a multi-family housing development, Clipper Cove Apartments
(the Project), and payable solely out of funds to be provided by C/HP Cove, Inc., a Florida not-for-profit
corporation whose sole asset is the Project and whose activities consist solely of owning and operating
the Project.
The Project issued a $11,940,000 promissory note to the City for the Bonds. The City assigned the
promissory note to an independent trustee for administration including all of the City's rights, title and
interest in the note. Neither the faith and credit nor the taxing power of the City was pledged for the
payment of the Bonds and the enforcement of payments on the Bonds may be made only against the
Project. Accordingly, such obligations are not included within the accompanying financial statements.
The outstanding balance at September 30, 2001 was $11,135,000.
48
City of Boynton Beach, Florida
Notes to Financial Statements (continued)
14. Contributed Capital
Contributed capital of the proprietary funds at September 30, 2001 consists of the following:
Enterprise aternal Service
Funds Funds Total
Property owners and developers
Grants
City of Boynton Beach
Palm Beach County
$ 86,162,664 $ $ 86,162,664
11,573,494 17,242 11,590,736
276,194 1,205,421 1,481,615
336,517 336,517
98,348,869 1,222,663 99,571,532
Accumulated depreciation on contributed capital as of
October 1, 2000
Depreciation on fixed assets acquired with contributed
capital for the year ended September 30, 2001
Accumulated depreciation on fixed assets acquired with
contributed capital as of September 30, 2001
Net contributed capital
21,895,313 1,148,165 23,043,478
1,413,984 1,413,984
23,309,297 1,148,165 24,457,462
$ 75,039,572 $ 74,498 $ 75,114,070
During the year ended September 30, 2001, the City implemented the applicable provisions of
Governmental Accounting Standards Board Statement No. 33, Accounting and Financial Reporting
for Nonexchange Transactions, which requires governments to recognize capital contributions to
proprietary fund types as revenues instead of contributed capital. In previous periods, such capital
contributions were recognized as additions to Contributed Capital on the balance sheet. This
accounting change was implemented prospectively as required by Statement No. 33 and accordingly
there was no effect on beginning retained earnings. For the year ended September 30, 2001, the City
recognized capital contributions revenues of $6,625,249 in its enterprise funds, which consisted
primarily of contributions from developers.
49
City of Boynton Beach, Florida
Notes to Financial Statements (continued)
15. Segment Information for Enterprise Funds
The City maintains four enterprise funds to provide water and sewer services, operate the municipal
golf course, provide sanitation collection and disposal services and operate the public
transportation system. Segment information for the year ended September 30, 2001 is as follows:
Boynton
Beach
Recreational Mass Total
Water and Facilities Sanitation Transit Enterprise
Sewer Fund Fund Fund Fund Funds
Operating revenue
Depreciation and amortization
expense
Operating income (loss)
Net operating transfers in (out)
Net income (loss)
Property, plant and equipment:
Additions
Deletions
Transfer of depreciation on
contributed capital
Total assets
Net working capital
Bonds payable fi-om operating
revenue, less unamortized
discount *
Total equity
$ 24,115,586 $ 2,232,653 $ 6,186,179 $ 13,718 $ 32,548,136
5,279,697 265,999 70,046 433 5,616,175
5,924,438 125,396 1,238,757 (190,213) 7,098,378
(2,972,793) (37,260) (1,920,047) 154,700 (4,775,400)
11,984,782 296,174 (648,955) (22,098) 11,609,903
16,710,420 383,059 32,654 17,126,133
8,064,878 152,471 180,117 576 8,398,042
1,413,984 1,413,984
213,676,871 4,579,190 673,346 92,905 219,022,312
50,136,713 728,514 384,292 89,364 51,338,883
44,814,581 1,387,998 46,202,579
164,084,836 2,958,057 46,400 82,517 167,171,810
* Bonds payable includes the current portion of revenue bonds payable which is included in
liabilities payable from restricted assets in the combined balance sheet.
Intersegment Sales
Sales between the City's Enterprise Fund segments are accounted for as quasi-external transactions
in each of the individual funds.
5O
City of Boynton Beach, Florida
Notes to Financial Statements (continued)
16. Expenditures over Appropriations
Expenditures exceeded appropriations for the year ended September 30, 2001 in the following
budgeted funds:
General Fund:
General Government:
City Manager
City Clerk
City Attorney
Public safety:
Code Compliance
14,652
24,001
66,312
31,836
During fiscal year 2001, the City Manager's office had excess expenditures of $14,652 caused by a
September 30, 2000 encumbrance of $4,763 which was paid during fiscal year 2001 and by an
unanticipated, City Commission approved department restructuring. The City Clerk's office had
excess expenditures of $24,001 caused by a September 30, 2000 encumbrance of $11,443 which
was paid during fiscal year 2001 and by an increase in volume and unit cost of required legal
advertising. The City Attorney's office incurred excess expenditures due primarily to the defense of
several time-consuming lawsuits against the City and an unanticipated increase in time required in
collective bargaining. The Code Compliance department excess expenditures of $31,836 were
caused mainly by an unanticipated retirement and by personnel reclassifications.
City of Boynton Beach, Florida
Notes to Financial Statements (continued)
17. Self-Insurance Program
The City has a Self Insurance Fund to account for future general liability, automotive liability and
workers' compensation claims. The Self Insurance Fund is categorized as an internal service fund.
The budgeted amount for workers' compensation was charged in the Self Insurance Fund and the
related revenue recognized in the Self Insurance Fund.
The year-end liability for self-insurance claims is accrued in the Self Insurance Fund as this will be
the source of payment of these claims. Insurance claim expense is recognized at the time the loss is
incurred and includes incurred-but-not-reported claims.
The City was self-insured for workers' compensation and general liability insurance for the fiscal
year ended September 30, 2001. The City carries a policy covering claims in excess of $200,000
with coverage up to a maximum of $1,000,000 per aggregate occurrence. For each of the past three
years, there have been no settlements that have exceeded the City's insurance coverage.
The City's provision for insurance losses represents the estimated ultimate cost of settling self-
insurance liability claims. The provision for insurance losses was estimated by an outside actuary
using accepted actuarial methods. These methods consider case-basis reserves established by the
City, the rate of loss development on older claims, the effects of incurred-but-not-reported claims
and the effects of inflation and other economic factors to determine ultimate cost.
The City has recorded a provision for insurance losses of $3,712,143. The liability falls within the
actuarially determined range, from an actuarial valuation for all claims based upon the date the loss
was incurred. Due to the long-term nature of many of these claims, the City considers anticipated
investment income in determining the net provision for insurance losses by discounting claims to the
estimated present value. At September 30, 2001, the recorded provision for insurance losses of
$3,712,143 is based on gross claims of $4,134,390 discounted at an assumed rate of return on
investments of 5.0%. The following summarizes the provision for insurance losses activity for the
previous two years:
Provision, Provision,
Beginning of Claims Claims End of
Fiscal Year Expense Paid Fiscal Year
1999-2000
2000-2001
$ 3,394,558 $ 907,321 $ (1,389,001) $ 2,912,878
2,912,878 2,513,422 (1,714,157) 3,712,143
52
City of Boynton Beach, Florida
Notes to Financial Statements (continued)
18. Postclosure Care Cost and Landfill Management Escrow
The City maintains a landfill which reached maximum capacity during 1985 and underwent final
closure during February 1992. The postclosure care of the City's landfill is mandated by state and
federal laws and regulations, and consists of certain maintenance and monitoring functions at the
landfill site for 20 years after its closure. The outstanding liability for postclosure care costs at
September 30, 2001 is $370,615 which is recorded in the Sanitation Fund.
In addition, the City is required under Section 17-701.630(5)(c) of the Florida Administrative Code to
prepare and submit to the State of Florida Department of Environmental Regulation the "Schedule of
Cash Receipts and Disbursement" of the City of Boynton Beach, Florida Landfill Management Escrow
Account. The City records the landfill management escrow as restricted cash to fund postclosure costs
of the landfill. Sufficient funds are to be deposited or maintained in the interest-bearing escrow
account in order to fund the estimated annual postclosure care costs to be incurred in the subsequent
year. The escrow account, which is part of the City's pooled cash and investments, is calculated based
on estimates made by a registered professional engineer. Such estimates are subject to change due to
inflation, new technology or applicable laws or regulations. At September 30, 2001 the escrow was
based on the following estimates:
Annual long-term care/postclosure costs
Date of landfill closure
$ 35,579
February 1992
The schedule of activity for the long-term portion of the landfill postclosure care liability for the year
ended September 30, 2001 is as follows:
Balance, October 1, 2000
Transfer for annual postclosure care
Balance, September 30, 2001
$ 370,615
(35,579)
$ 335,036
The schedule of escrow cash receipts and disbursements for the year ended September 30, 2001 is as follows:
Balance, October 1, 2000
Cash disbursements for postclosure costs
Transfer for annual postclosure care
Balance, September 30, 2001
$ 35,579
(35,579)
35,579
$ 35,579
This account is included in the Sanitation Fund. The postclosure care costs for the fiscal year ended
September 30, 2001 were funded from the escrow account and the operating revenue of the Sanitation
Fund.
53
City of Boynton Beach, Florida
Notes to Financial Statements (continued)
19. Commitments and Contingencies
The City has various long-term contractual obligations for construction projects on which work has not
been completed. The approximate balances of the contracts and related commitments of the Water and
Sewer Fund and the General Fixed Assets Account Group as of September 30, 2001 are as follows:
Water General
Sewer Fixed
Fund Assets
Total
Total contract amount
Payments on construction contracts
Remaining contractual
commitments, September 30, 2001
$ 10,421,863 $ 1,158,089 $ 11,579,952
7,890,562 551,489 8,442,051
$ 2,531,301 $ 606,600 $ 3,137,901
The contractual commitments of the Water and Sewer Fund will be paid from the proceeds of the
Water and Sewer Utility Revenue Bonds, Series 1996. The contractual commitments of the General
Fixed Assets Account Group will be paid from various sources.
A civil rights action suit was brought against the City and two former employees. A judgment was
entered in plaintiff's favor for compensatory damages against the City and the former employees and
punitive damages against the former employees. The court set aside the judgment against the City, but
affirmed the judgment against the former employees. That judgement was successfully appealed by the
former employees. A cross appeal by the plaintiff unsuccessfully challenged the dismissal of the City.
The plaintiff has filed a motion for re-hearing by the entire appellate court. The outcome of the suit
cannot be determined at this time.
The City is the defendant in certain other lawsuits incurred in the normal course of operations.
Management believes that amounts not covered by insurance, if any, resulting from these lawsuits
would not materially affect the financial position of the City.
20. Fund Deficits
The Self-Insurance Internal Service Fund has an accumulated deficit of $871,492 as of September 30,
2001. The deficit was caused by an increase in the reserve for claims payable and should be eliminated
through future premiums.
54
Required Supplementary Information
The following supplementary information is presented to comply with the
the reporting requirements of Govemmental Accounting Standards Board Statemen!
No. 25, Financial Reporting for Deferred Benefit Pension Plans and Note
Disclosures for Defined Contribution Plans.
City of Boynton Beach, Florida
Required Supplementary Information
Schedules of Funding Progress
September 30, 2001
In Thousands
Actuarial
Accrued Unfunded
Actuarial Liability (Assets in
Actuarial Value of (AAL) Excess of) Funded Covered
Valuation Assets (**) AAL Ratio Payroll
Date (a) (b) (b-a) (a/b) (c)
Unfunded
(Assets in Excess)
AAL as a
Percentage of
Covered Payroll
l(b-a)/cl
General Employee Pension Fund
1995' 33,038 35,345 2,307 93.5 13,912
1996 36,927 37,310 383 99.0 14,216
1997 42,227 41,351 (876) 102.1 14,485
1998 47,971 46,076 (1,895) 104.1 15,946
1999 53,943 49,546 (4,397) 108.9 17,094
2000 60,452 57,605 (2,847) 104.9 18,984
16.6
2.7
(6.0)
(11.9)
(25.7)
(15.o)
Police Pension Fund
10/1/1995 16,968 19,790 2,822 85.7 5,957
10/1/1996 19,439 21,087 1,648 92.2 6,298
10/1/1997 22,899 24,413 1,514 93.8 6,330
10/1/1998 26,379 25,932 (447) 101.7 6,225
10/1/1999 28,957 29,771 814 97.3 7,121
10/1/2000 32,560 33,727 1,167 96.5 6,908
Firefighters Pension Fund
47.4
26.2
23.9
(7.2)
11.4
16.9
10/1/1995 16,884 18,483 1,599 91.3 4,839
10/1/1996 19,269 20,604 1,335 93.5 4,695
10/1/1997 22,221 23,724 1,503 93.7 4,239
10/1/1998 24,978 25,301 323 98.7 4,544
10/I/1999 28,291 28,287 (4) 100.0 5,083
10/I/2000 31,629 29,403 (2,226) 107.6 5,305
* A~er changes in benefits and/or actuarial assumptions and/or actuarial cost methods.
** Actuarial cost methods used:
General Employee Pension Fund Entry Age
Police and Firefighters Pension Funds Frozen Entry Age
33.0
28.4
35.5
7.1
(0.1)
(42.0)
55
City of Boynton Beach, Florida
Schedules of Contributions from Employer and Other
Contributing Entities For the Last Six Years
September 30, 2001
Year Ended
September 30,
1995
1996
1997
1998
1999
2000
1995
1996
1997
1998
1999
2000
1995
1996
1997
1998
1999
2000
Annual
Required Percentage
Contribution Contributed
General Employee Pension Fund
1,539,169 100.0
1,505,804 100.0
1,339,622 100.0
1,168,158 100.0
1,069,863 100.0
952,994 100.0
Police Pension Fund
737,276 100.0
899,826 100.0
925,780 100.0
888,999 100.0
879,252 100.0
863,996 98.8
Firefi§hters Pension Fund
737,247 100.0
807,150 100.0
776,724 100.0
710,387 100.0
597,198 100.0
512,235 87.2
56
Combining and
Individual Fund
Statements and
Schedules
General Fund
To account for revenues and expenses
associated with the general operations
of City government.
City of Boynton Beach, Florida
Schedule of Revenue--Budget and Actual
(Budgetary Basis)--General Fund
Year ended September 30, 2001
Taxes
General property taxes:
Gross collections
Less discounts
Delinquent taxes
Franchise taxes:
Florida Power & Light
BellSouth Corp.
Florida Public Utilities Co.
Cable companies
Public service taxes
Total taxes
Licenses and permits
Business licenses and permits:
Occupational licenses
Penalties on licenses
Nonbusiness licenses and permits:
Building permits
Electrical permits
Plumbing permits
Plan check fees
Other land development fees
Penalties on permits
Beach decals
Garage sale permits
Security alarm permits
Total licenses and permits
Intergovernmental revenue
State revenue:
US Customs overtime reimbursement
Cigarette tax
State revenue sharing
Mobile home licenses
Alcoholic beverage license
Sales tax
Firefighters supplemental compensation
Gasoline tax refund
Continued on next page.
Budget Actual
Variance
Favorable
(Unfavorable)
$ 19,926,824 $ 19,824,829 $ (101,995)
(697,439) (704,895) (7,456)
50,000 43,041 (6,959)
19,279,385 19,162,975 (116,410)
2,600,000 2,804,374 204,374
115,000 129,903 14,903
20,000 40,786 20,786
290,300 279,126 (11,174)
3,025,300 3,254,189 228,889
2,706,000 2,606,040 (99,960)
25,010,685 25,023,204 12,519
1,095,000 1,249,877 154,877
5,000 6,158 1,158
1,100,000 1,256,035 156,035
873,886 1,158,938 285,052
20,000 29,428 9,428
30,000 31,923 1,923
761,565 1,035,027 273,462
20,000 47,741 27,741
15,000 18,538 3,538
184,000 160,606 (23,394)
1,200 834 (366)
12,000 19,090 7,090
1,917,651 2,502,125 584,474
3,017,651 3,758,160 740,509
120,000 - (120,000)
1,150,000 1,383,123 233,123
8,000 39,099 31,099
30,000 38,045 8,045
4,250,000 4,086,797 (163,203)
18,000 20,435 2,435
35,000 46,036 11,036
5,611,000 5,613,535 2,535
57
City of Boynton Beach, Florida
Schedule of Revenue~Budget and Actual
(Budgetary Basis)--General Fund
Year ended September 30, 2001
Budget Actual
Variance
Favorable
(Unfavorable)
County revenue:
County court
Occupational licenses
PILOT--Palm Beach County Housing Authority
PILOT--Clipper Cove
Palm Beach County 911 reimbursement
Total intergovernmental revenue
310,000 $ 292,312 $ (17,688)
100,000 124,953 24,953
53,000 3,972 (49,028)
120,973 120,973
3,800 156,911 153,111
466,800 699,121 232,321
6,077,800 6,312,656 234,856
Charges for services
Computer service charges
Application for rezoning
Text amendment fee
Annexation fee
Conditional use fee
Abandonment fee
Site plan approval fee
Variance fee
Planning subdivision fee
Photocopying
Sale of code books
Passports
Tax searches
Police charges
Special police/tire detail
DF_A-Overtime reimbursement
US Customs overtime reimbursement
Fire inspection fees
Fire services
Advanced Life Support transport service
Protective inspection fee
Animal charges
Interments and disinterments
Lot mowing
Environmental review fee
Racquet center memberships
Racquet center daily fees
Racquet center lights reimbursement
Beach parking fee
Sports field light use
Recreation special services fee
Total charges for services
157,081 157,081 -
10,000 4,711 (5,289)
3,000 2,275 (725)
4,OOO 3,500 (5OO)
12,000 6,013 (5,987)
5,000 1,750 (3,250)
80,000 36,917 (43,083)
11,600 12,773 1,173
10,000 13,467 3,467
13,500 14,527 1,027
1,200 1,609 409
7,416 7,416
7,500 8,864 1,364
12,000 19,848 7,848
90,000 136,811 46,811
12,028 12,028
5,000 2,960 (2,040)
200,000 288,149 88,149
595,000 472,349 (122,651)
500,000 577,224 77,224
20,000 16,709 (3,291)
3,500 2,045 (1,455)
39,500 40,592 1,092
12,500 5,670 (6,830)
10,000 18,750 8,750
90,000 112,363 22,363
25,000 24,834 (166)
3,000 2,451 (549)
90,000 98,302 8,302
1,000 (1,000)
1,294.00 1,294
2,011,381 2,103,282 gl,g01
Continued on next page.
58
City of Boynton Beach, Florida
Schedule of Revenue--Budget and Actual
(Budgetary Basis)--General Fund
Year ended September 30, 2001
Fines and forfeitures
Library fines
Code enforcement fines
Parking fines, police
False alarm fines
Total fines and forfeitures
Interest
Rents and royalties
Commissions, tennis pro shop
Snack bar rental
City facility rentals
Tower lease
Boat club bait shop rent
Total rents and royalties
Miscellaneous
Sale of surplus equipment
Palm Beach County road improvement
administration charge
Special inspector administration charge
Lot clearing administration charge
Administration fee---BCAIF
Administration fee---Radon Trust
Returned check charge
Miscellaneous income
Discounts on purchases
Sales tax discount
Total miscellaneous
Total revenue
Other financing sources
Operating transfers in:
Boynton Beach Memorial Park Fund
Local Option Gas Tax Fund
Recreation programs
Water/sewer administration fee
Golf course administration fee
Sanitation administration fee
Other funds
Total other financing sources
Total revenue and other financing sources
Budget Actual
Variance
Favorable
(Unfavorable)
22.672 $ 24,119 $ 1,447
45,000 32,474 (12,526)
45,000 51,104 6,104
50.000 43.350 (6,650)
162.672 151,047 (11,625)
800.000 1,842,954 1,042,954
1,000 991 (9)
13.650 13,627 (23)
20,000 18,430 (1,570)
50,000 117,505 67,505
2.100 (2.100)
86,750 150,553 63,803
12,763 12,763
30,000 70,038 40,038
4,500 1,637 (2,863)
4,500 3.130 (1,370)
600 1,245 645
300 609 309
4.500 9,008 4.508
20,000 89.730 69,730
300 335 35
64,700 188.495 123,795
37,231.639 39,530.351 2.298.712
55,000 55,000
650.000 650,000
50.000 50,000
3.008,800 3.008,800
30.000 30.000
960,850 960,850
6.007
6.007
4.754.650 4.760.657 6.007
.$ 41.986,289 $ 44.291.008 $ 2.304.719
59
City of Boynton Beach, Florida
Schedule of Expenditures and Encumbrances (Budgetary Basis)--
COmpared with Appropriations--General Fund
Year ended September 30, 2001
Expenditures
General government
Legislative:
City commission $ 80,342
Executive:
City manager 403,332
Public affairs 142,812
Recording and reporting:
City clerk 409,316
Financial administration:
Finance 628,999
Procurement services 213,502
Information technology services 1,528,085
Geographic information services 404,769
Human resources 541,597
Professional development 161,883
Law:
City attorney 451,512
Planning and zoning:
City planner 653,706
Building and equipment:
Facilities management 1,401,761
City Hall 516,969
Nondepartmental:
Communications 1,258,397
Total general government 8,796,982
Total
Expenditures and
Current Year Current Year Appropriations
Encumbrances Encumbrances After
Outstanding Outstanding Revisions
$ - $ 80,342 $
3,300
466
2,035
2,500
76,519
751
84,607
6,160
403,332
146,112
409,782
631,034
213,502
1,530,585
481,288
541,597
161,883
451,512
654,457
1,486,368
523,129
1,258,397
Unencumbered
Balance
Lapsed
176,338
8,973,320
186,928 $ 106,586
388,680 (14,652)
207,384 61,272
385,781 (24,001)
686,205 55,171
220,139 6,637
1,630,678 100,093
504,659 23,371
570,770 29,173
191,568 29,685
385,200 (66,312)
689,512 35,055
1,543,921 57,553
571,916 48,787
1,301,920 43,523
9,465,261
491,941
Public safety
Police 11,401,829 18,870 11,420,699 12,007,801 587,102
Fire 7,699,313 35,239 7,734,552 7,841,602 107,050
Protective inspection 2,168,790 40,922 2,209,712 2,647,805 438,093
Occupational licenses 144,434 144,434 151,020 6,586
Code compliance 530,021 530,021 498,185 (31,836)
Animal control 118,374 118,374 135,210 16,836
Total public safety 22,062,761 95,031 22,157,792 23,281,623 1,123,831
Continued on nextpage.
60
City of Boynton Beach, Florida
Schedule of Expenditures and Encumbrances (Budgetary Basis)--
Compared with AppropriationstGeneral Fund (continued)
Year ended September 30, 2001
Public works
Administration
Streets
Total public works
Economic environment
Neighborhood projects
Total economic environment
Culture and recreation
Library
Recreation
Parks
Total culture and recreation
Total expenditures
Other financing uses
Operating transfers out:
Component Unit
Vehicle Service Fund
Other funds
Total other financing uses
Total expenditures and other
financing uses
Expenditures
Total
Expenditures and
Current Year Current Year Appropriations Unencumbered
Encumbrances Encumbrances After Balance
Outstanding Outstanding Revisions Lapsed
191,848 $ $ 191,848 $ 240,905 $ 49,057
989,162 989,162 1,107,842 118,680
1,181,010 1,181,010 1,348,747 167,737
185,191 19,535 204,726 261,944 57,218
185,191 19,535 204,726 261,944 57,218
1,568,720 447 1,569,167 1,573,637 4,470
2,445,452 34,959 2,480,411 2,492,764 12,353
2,914,573 39,463 2,954,036 3,097,493 143,457
6,928,745 74,869 7,003,614 7,163,894 160,280
39,154,689 365,773 39,520,462 41,521,469 2,001,007
192,529 192,529 (192,529)
1,041,948 1,041,948 1,069,500 27,552
87,523 87,523 395,320 307,797
1,322,000 1,322,000 1,464,820 142,820
$ 40,476,689 $ 365,773 $ 40,842,462 $ 42,986,289 $ 2,143,827
61
Special Revenue Funds
Local Option Gas Tax Fund - To account
for gas tax restricted for roadway programs.
Reserve for Parks and Recreation Facilities
Fund - To account for re, es collected from
developers to be used by the city for
acquisition or development of park and
recreational land which will serve the City's
residents.
Community Improvement Fund - To account
for revenues received from low income
apartment complex PILOT - monies are used
to assist residents in home improvements-
Recreation Program Fund - To account for
recreation program fees for all recreation
programs.
City of Boynton Beach, Florida
Combining Balance Sheet--Special Revenue Funds
September 30, 2001
Assets
Equity in pooled cash and
investments
Other receivables
Prepaid expenditures
Liabilities and fund balance
Liabilities:
Accounts payable
Escrow deposits
Other payables
Revenues collected in
advance
Total liabilities
Fund balance:
Reserved:
Reserved for prepaid
expenditures
Reserved for encumbrances
Unreserved:
Designated for specific
purposes and projects
Designated for 2000/01
budget
Total fund balance
Total liabilities and fund
balance
Reserve for
Local Parks and
Option Recreation Community Recreation
Gas Tax Facilities Improvements Program
Fund Fund Fund Fund
Total
587,037 $ 719,817 $ 445,754$ 531,764 $ 2,284,372
92,474 76 92,550
654 745 1,399
679,511 $ 719,817 $ 446,408 $ 532,585 $ 2,378,321
9 $ $ 17,703$ 6,412 $ 24,124
15,884 15,884
9 33,587 6,412 40,008
654 745 1,399
9,205 9,205
279,502 710,612 412,167 64,315 1,466,596
400,000 461,113 861,113
679,502 719,817 412,821 526,173 2,338,313
$ 679,511 $ 719,817 $ 446,408 $ 532,585 $ 2,378,321
62
City of Boynton Beach, Florida
Combining Statement of Revenue, Expenditures and
Changes in Fund Balance--Special Revenue Funds
September 30, 2001
Revenue: Taxes
Charges for services
Developers' contributions
Interest
Miscellaneous
Total revenue
Expenditures:
Current:
Special projects
Capital outlay
Total expenditures
Revenue over (under)
expenditures
Other financing sources (uses):
Operating transfers in
Operating transfers in - Component Unit
Operating transfers out
Revenue and other financing
sources over expenditures
and other uses
Fund balance, October 1, 2000
Fund balance, September 30, 2001
Reserve for
Local Parks and
Option Recreation Community Recreation
Gas Tax Facilities Improvements Program
Fund Fund Fund Fund
Total
$ 1,118,914 $ $ $ $ 1,118,914
561,237 561,237
383,029 383,029
21,102 21,133 10,266 25,128 77,629
217,423 15,882 233,305
1,140,016 404,162 227,689 602,247 2,374,114
300 31,612 423,164 397,196 852,272
37,134 14,944 59,294 111,372
37,434 31,612 438,108 456,490 963,644
1,102,582 372,550 (210,419) 145,757 1,410,470
277,919 277,919
109,892 109,892
(804,700) (54,941) (859,641)
(804,700) 387,811 (54,941) (471,830)
297,882 372,550 177,392 90,816 938,640
381,620 347,267 235,429 435,357 1,399,673
$ 679,502 $ 719,817 $ 412,821 $ 526,173 $ 2,338,313
63
City of Boynton Beach, Florida
Combining Statement of Revenue and Expenditures--Budget
and Actual--Local Option Gas Tax Fund,
Community Improvements Fund
and Recreation Program Fund
Year ended September 30, 2001
Revenue:
Taxes
Charges for services
Interest
Miscellaneous
Total revenue
Expenditures
Revenue over (under) expenditures
Other financing sources (uses):
Operating transfers in
Operating transfers in - Component Unit
Operating transfers out
Expenditures and other uses (under) over revenue and other
financing sources
Local Option Gas Tax Fund
Variance
Favorable
Budget Actual (Unfavorable)
1,025,000 $ 1,118,914 $ 93,914
10,000 21,102 11,102
1,035,000 1,140,016 105,016
280,300 37,434 242,866
754,700 1,102,582 347,882
(804,700) (804,700)
(804,700) (804,700) -
(50,000) 297,882 $ 347,882
Fund balance, October 1, 2000
Fund balance, September 30, 2001
Continued on next page.
381,620
$ 679,502
64
Community Improvements Fund
Variance
Recreation Program Fund
Total
Variance
Variance
Favorable
Budget Actual (Unfavorable)
Budget Ac~_ua!
Favorable
(Unfavorable)
Budget Actual
Favorable
(Unfavorable)
$ $ - $
10,266
145,000 217,423
145,000 227,689
$ $
544,125 561,237
10,266 12,000 25,128
72,423 15,882
82,689 556,125 602,247
$ 1,025,000 $ 1,118,914 $
17,112 544,125 561,237
13,128 22,000 56,496
15,882 145,000 233,305
93,914
17,112
34,496
88,305
46,122 1,736,125 1,969,952 233,827
580,352 438,108
(435,352) (210,419)
142,244 482,323 456,490
224,933 73,802 145,757
25,833 1,342,975 932,032 410,943
71,955 393,150 1,037,920 644,770
445,743 277,919
109,892
(10,391)
435,352 387,811
(167,824)
109,892
10,391 (73,802) (54,941)
(157,433) (73,802) (54,941)
177,392 $
67,500 $ - 90,816 $
235,429
$ 412,821
435,357
$ 526,173
445,743 277,919 (167,824)
109,892 109,892
18,861 (888,893) (859,641) 29,252
18,861 (443,150) (471,830) (28,680)
90,816 $ (50,000)
566,090 $ 616,090
1,052,406
$ 1,618,496
65
City of Boynton Beach, Florida
Schedule of ExpenditureswBudget and Actualm
Local Option Gas Tax Fund
Year ended September 30, 2001
Special projects:
Current operating
Capital outlay:
Street improvements
Drainage improvements
Railroad crossing upgrades
Budget
Actual
Variance
Favorable
(Unfavorable)
$ 3OO $ 3O0 $
250,000 250,000
5,000 935 4,065
25,000 36,199 (11,199)
280,000 37,134 242,866
$ 280,300 $ 37~434 $ 242,866
66
City of Boynton Beach, Florida
Schedule of Expenditures--Budget and Actual--
Community Improvements Fund
Year ended September 30, 2001
Special projects:
Community improvements
Capital outlay:
Community improvements
Budget Actual
$ 579,752 $ 423,164
Variance
Favorable
(Unfavorable)
$ 156,588
600 14,944 (14,344)
$ 580,352 $ 438,108 $ 142,244
67
City of Boynton Beach, Florida
Schedule of Expenditures--Budget and Actual--
Recreation Program Fund
Year ended September 30, 2001
Special projects:
Culture/recreation
Capital outlay:
Cultu re/recreation
Budget Actual
$ 478,673 $ 397,196
3,65O 59,294
$ 482,323 $ 456~490
Variance
Favorable
(Unfavorable)
$ 81,477
(55,644)
$ 25,833
68
Debt Service Funds
1992 General Obligation Refunding Debt
Service Fund - To account for the payment
of principal., interest, and fiscal charges on
the City's general obligation bonds which
are payable from ad valorem tax revenues.
1993 Public Service Tax Debt Service
Fund - To account for the payment
of principal, interest, and fiscal charges on
the City's special obligation bonds which
are payable from public service tax
revenues.
City of Boynton Beach, Florida
Combining Balance SheetmDebt Service Funds
September 30, 2001
Assets
Equity in pooled cash and investments
Other receivables
Total assets
Liabilities and fund balance
Liabilities:
Due to other funds
Fund balance:
Reserved for debt service
Total liabilities and fund balance
1992
General 1993
Obligation Public
Refunding Service Tax
Debt Service Debt Service
Fund Fund
Total
$ 273,354 $ 1,468,056 $ 1,741,410
271 332,470 332,741
$ 273,625 $ 1,800,526 $ 2,074,151
$ - $ $
273,625 1,800,526 2,074,151
$ 273~625 $ 1,800,526 $ 2,074,151
69
City of Boynton Beach, Florida
Combining Statement of Revenue, Expenditures and
Changes in Fund Balance--Debt Service Funds
Year ended September 30, 2001
Revenue:
Taxes
Interest
Total revenue
Expenditures:
Current:
General government
Debt service:
Principal retirement
Interest expense
Total expenditures
Revenue (under) over expenditures
Other financing sources (uses):
Operating transfer out
Total other financing uses
Revenue and other uses (under) over expenditures
Fund balance, October 1, 2000
Fund balance, September 30, 2001
1992
General 1993
Obligation Public
Refunding Service Tax
Debt Service Debt Service
Fund Fund
Total
$ 1,006,313 $ 3,507,121 $ 4,513,434
23,895 83,306 107,201
1,030,208 3,590,427 4,620,635
3,300 4,216 7,516
318,764 1,280,000 1,598,764
159,649 656,946 816,595
481,713 1,941,162 2,422,875
548,495 1,649,265 2,197,760
..$
(1,600,000) (1,600,000)
(1,600,000) (1,600,000)
548,495 49,265 597,760
(274,870) 1,751,261 1,476,391
273~625 $ 1,800~526 $ 2~074,151
70
City of Boynton Beach, Florida
Combining Statement of Revenue, Expenditures and
Changes in Fund Balance--Budget and Actual for Which Annual
Budgets Have Been Legally Adopted--Debt Service Funds
Year ended September 30, 2001
Revenue:
Taxes
Interest
Total revenue
Expenditures:
Current:
General government
Debt service:
Principal retirement
Interest and fiscal charges
Revenue (under) over expenditures
Other financing sources (uses):
Operating transfer out
Total other financing uses
Revenue and other uses (under) over expenditures
Fund balance, October 1, 2000
Fund balance, September 30, 2001
Continued on next page.
992 General Obligation
Debt Service Fund
Budget Actual
Variance
Favorable
(Unfavorable)
1,015,611 $ 1,006,313 $ (9,298)
39,985 23,895 (16,090)
1,055,596 1,030,208 (25,388)
3,550 3,300 250
735,000 318,764 416,236
317,046 159,649 157,397
1,055,596 481,713 573,883
- 548,495 548,495
$ 548,495 $ 548,495
(274,870)
$ 273,625
71
1993 Public Service Tax
Debt Service Fund
Total
Budget Actual
Variance
Favorable
(Unfavorable)
Budget
Actual
Variance
Favorable
(Unfavorable)
$ 3,325,050 $ 3,507,121 $
120,000 83,306
3,445,050 3,590,427
182,071 $ 4,340,661 $ 4,513,434 $
(36,694) 159,985 107,201
145,377 4,500,646 4,620,635
172,773
(52,784)
119,989
8,105 4,216 3,889 11,655 7,516 4,139
1,280,000 1,280,000
656,945 656,946
1,945,050 1,941,162
2,015,000
(1) 973,991
3,888 3,000,646
1,598,764
816,595
416,236
157,396
2,422,875
577,771
1,500,000 1,649,265
149,265 1,500,000 2,197,760 697,760
(1,500,000) (1,600,000)
(1,500,000) (1,600,000)
49,265 $
1,751,261
$ 1~800,526
(100,000) (1,500,000)
(100,000) (1,500,000)
49~265 $
(1,6oo,ooo)
(1,6oo,ooo)
597,760 $
1,476,391
$ 2~074~151
(100,000)
(lOO,OOO)
597,760
72
Enterprise Funds
Water and Sewer Fund - To account for the
operation and maintenance of the Water
Department and the City's share of the
Regional Wastewater Treatment Plant.
Boynton Beach Recreational Facilities
Fund - To account for the operation and
maintenance of the municipal golf course.
Sanitation Fund - To account for municipal
sanitation collection and disposal services.
Mass Transit Fund - To account for the
operations of the municipal public
transportation system.
City of Boynton Beach, Florida
Combining Balance Sheet--Enterprise Funds
September 30, 2001
Assets
Current assets:
Cash and cash equivalents
Equity in pooled cash and
investments
Investments
Accounts receivable, net
Other receivables
Prepaid expenses
Inventories
Total current assets
Boynton
Beach
Recreational
Water and Facilities Sanitation
Sewer Fund Fund Fund
Mass
Transit
Fund
100 $ 1,528 $ -
48,406,684 728,855 93,157
1,000,000
1,366,749 4,167 356,251
491,824
24,905 2,045 1,125
65,261
89,494
2,299
51,290,262 801,856 450,533 91,793
Total
1,628
49,318 190
1,000 000
1,729 466
491 824
28 075
65 261
52,634 444
Restricted assets:
Federal requirement--landfill
escrow
Bond requirements
Capital improvements
Customer deposits
Renewal and replacement
Total restricted assets
35,579 35,579
5,489,339 912,643 6,401,982
24,085,035 24,085,035
1,129,237 1,129,237
5,414,096 100,000 5,514,096
36,117,707 1,012,643 35,579 37,165,929
Other assets
Deferred charges
Investment in Regional Wastewater
Treatment Plant
Total other assets
413,319 34,267 447,586
19,600,626 19,600,626
20,013,945 34,267 20,048,212
Property, plant and equipment
Less allowances for depreciation
Total assets
162,655,548 5,765,315 506,283 8,083 168,935,229
(56,400,591) (3,034,891) (319,049) (6,971) (59,761,502)
106,254,957 2,730,424 187,234 1,112 109,173,727
$ 213,676,871 $ 4,579,190 $ 673,346 $ 92,905 $ 219,022,312
Continued on next page.
73
Liabilities and fund equity
Current liabilities (payable from
current assets):
Accounts payable
Accrued payroll
Refundable deposits
Current liabilities (payable from
restricted assets):
Accrued revenue bond interest
Current portion of revenue bonds
payable
Contracts payable
Customer deposits
Current portion of landfill
postclosure care
Other liabilities:
Compensated absences payable
Revenue bonds payable, less
current portion
Unamortized bond discount
Arbitrage rebate payable
Landfill postclosure care, less
current portion
Total liabilities
Fund equity:
Contributed capital
Retained earnings:
Reserved for:
Revenue bond debt service
Renewal and replacement
Unreserved
Total fund equity
Total liabilities and fund equity
Boynton
Beach
Recreational Mass
Water and Facilities Sanitation Transit
Sewer Fund Fund Fund Fund
Total
453,381 $ 57,475 $ 34,964 $ 82 $ 545,902
113,897 15,867 31,277 2,347 163,388
586,271 586,271
1,153,549 73,342 66,241 2,429 1,295,561
1,090,759 35,643
1,126,402
1,220,000 435,000 1,655,000
134,096 134,096
1,116,546 1,116,546
35,579 35,579
3,561,401 470,643 35,579 4,067,623
808,350 124,150 190,090 7,959 1,130,549
44,485,000 955,000 45,440,000
(890,419) (2,002) (892,421)
474,154 474,154
335,036 335,036
44,877,085 1,077,148 525,126 7,959 46,487,318
49,592,035 1,621,133 626,946 10,388 51,850,502
75,000,744 38,828 75,039,572
5,489,339 442,000 5,931,339
5,884,277 100,000 5,984,277
77,710,476 2,416,057 7,572 82,517 80,216,622
89,084,092 2,958,057 7,572 82,517 92,132,238
164,084,836 2,958,057 46,400 82,517 167,171,810
$ 213,676,871 $ 4,579,190 $ 673,346 $ 92,905 $ 219,022,312
74
City of Boynton Beach, Florida
Combining Statement of Revenue, Expenses and Changes
in Retained Earnings--Enterprise Funds
Year ended September 30, 2001
Operating revenue:
Charges for services:
Water sales
Service charges
Water connection charges
Sewer service
Garbage fees
Stormwater utility fees
Transportation fees
Dues
Cart and green fees
Rents and royalties
Sale of merchandise
Restaurant operations
Total operating revenue
Operating expenses
Amortization
Depreciation
Depreciation on Regional Wastewater
Treatment Plant
Operating income (loss)
Nonoperating revenue (expenses):
Interest income
Miscellaneous income
Equity in joint venture
Interest expense
Fiscal agent's fees
Income (loss) before contributions
and operating transfers
Capital contributions
Operating transfers in (out):
Operating transfers in
Operating transfers out
Net' income (loss)
Depreciation on fixed assets acquired by
contributed capital
Retained earnings, October 1. 2000
Retained earnings. September 30, 2001
Boynton
Beach
Recreational Mass
Water and Facilities Sanitation Transit
Sewer Fund Fund Fund Fund
9,349,897
205.857
205,980
10,747,721
3,606,131
$ - $ $ $
316.986
1.622,359
20,060
129,039
144,209
6,186,179
13,718
Total
9,349.897
205,857
205,980
10,747,721
6,186,179
3,606.131
13,718
316,986
1,622,359
20,060
129.039
144.209
24,115,586 2.232,653 6.186,179 13,718 32,548,136
12,911,451 1.841,257 4,877,376 203,498 19.833,582
32,482 32.657 65,139
4,465,184 233,342 70,046 433 4,769,005
782,031 782,031
18,191,148 2,107,256 4.947.422 203,931 25,449,757
5,924,438 125,397 1,238,757 (190,213) 7,098,379
4,863.842 96,297 32,012 3,608 4,995,759
229.766 134,570 323 9,807 374,466
297,266 297,266
(2,617,750) (87,603) (2,705,353)
(5,236) (266) (5,502)
2.767,888 142,998 32,335 13,415 2.956,636
8,692,326 268.395 1.271,092 (176,798) 10,055,015
6.265,249 6.265.249
688.808 65,040 29,096 154.700 937.644
(3,661.601) (37.261) (1.949,143) (5,648,005)
(2,972,793) 27,779 (1,920,047) 154,700 (4,710,361)
11.984,782 296,174 (648,955) (22.098) 11,609.903
1,413,984 1,413,984
75,685,326 2,661.883 656,527 104,615 79,108.351
$ 89,084.092 $ 2,958,057 $ 7.572$ 82,517 $ 92,132.238
75
City of Boynton Beach, Florida
Combining Statement of Cash FloWS--Enterprise Funds
Year ended September 30, 2001
Operating activities
Operating income (loss)
Adjustments to reconcile operating income
(loss) to net cash provided by (used in)
operating activities:
Depreciation
Amortization
Miscellaneous income
Loss on disposal of property,
plant and equipment
Changes in operating assets and
liabilities:
Accounts receivable, net
Other receivables
Prepaid expenses
Inventories
Restricted assets
Accounts payable
Accrued payroll
Refundable deposits
Landfill postclosure care
Contracts payable
Customer deposits
Compensated absences payable
Net cash provided by (used in) operating
activities
Noncapital financing activities
Operating transfers in
Operating transfers out
Net cash provided by (used in) noncapital
financing activities
Continued on next page.
Boynton
Beach
Water and Recreational Mass
Sewer Facilities Sanitation Transit
Fund Fund Fund Fund
$ 5,924,438 $ 125,397 $ 1,238,757 $ (190,213) $
5,247,215 233,342 70,046 433
32,482 32,657
229,766 134,570 323 9,807
55,528 5,659 37,582 346
Total
7,098,379
5,551,036
65,139
374,466
99,115
589,754 (1,924) 109,556 768 698,154
1,019,350 1,019,350
(12,913) 168 (1,125) (13,870)
(18,300) (18,300)
(101,359) (101,359)
53,199 23,240 (79,873) 82 (3,352)
7,397 (2,177) 2,218 (535) 6,903
104,703 104,703
(35,579) (35,579)
(774,733) (774,733)
38,612 38,612
9,677 11,865 37,517 (98) 58,961
12,423,116 544,497 1,379,422 (179,410) 14,167,625
688,808 65,040 29,096 154,700 937,644
(3,661,601) (37,261) (1,949,143) (5,648,005)
(2,972,793) 27,779 (1,920,047) 154,700
(4,710,361)
76
City of Boynton Beach, Florida
Combining Statement of Cash Flows--Enterprise Funds (continued)
Year ended September 30, 2001
Capital and related financing activities
Investment in Regional Wastewater
Treatment Plant
Acquisition of property, plant and
equipment
Bond issuance costs
Principal payments on long-term debt
Interest payments on long-term debt
Payments for fiscal agent's fees
Rebatable arbitage payable
Contributions in aid of construction
Net cash used in capital and related
financing activities
Investing activities
Interest received on cash and short-
term investments
Net cash provided by investing activities
Increase (decrease) in cash and cash
equivalents
Cash and cash equivalents at
beginning of year
Cash and cash equivalents at end
of year
Classified as
Unrestricted assets
Restricted assets
Boynton
Beach
Water and Recreational Mass
Sewer Facilities Sanitation Transit
Fund Fund Fund Fund
Total
(250,517) $ $ $ $ (250,517)
(8,810,030) (383,059) (32,654) (9,225,743)
(52,823) (52,823)
(5,000) (415,000) (420,000)
(2,617,963) (97,892) (2,715,855)
(5,236) (266) (5,502)
474,158 474,158
6,265,249 6,265,249
(5,002,162) (896,217) (32,654) - (5,931,033)
4,863,842 96,297 32,012 3,608 4,995,759
4,863,842 96,297 32,012 3,608 4,995,759
9,312,003 (227,644) (541,267) (21,102) 8,521,990
74,742,307 1,970,670 670,003 110,596 77,493,576
$ 84,054,310 $ 1,743,026 $ 128,736 $ 89,494 $ 86,015,566
$ 48,406,784 $ 730,383 $ 93,157 $ 89,494 $ 49,319,818
35,647,526 1,012,643 35,579 36,695,748
$ 84,054,310 $ 1,743,026 $ 128,736 $ 89,494 $ 86,015,566
77
City of Boynton Beach, Florida
Schedule of Operating Expenses--Enterprise Funds
Year ended September 30, 2001
Sanitation
Transportation
Administration
Maintenance
Restaurant
Customer relations
Public water operations
Public water maintenance
Water distribution
Sewage collection
Utility pumping stations
Sewage treatment plant
Stormwater utilities
General administration
Water quality
Utility construction
Utility administration
Nonbudgeted expense
Bad debts, net of recoveries
Total operating expenses
Boynton
Beach
Water and Recreational Mass
Sewer Facilities Sanitation Transit
Fund Fund Fund Fund
Total
$ $ $ 4,888,980 $ $
748,039
2,642,447
737,138
1,803,392
1,143,622
1,561,442
1,367,010
460,715
23,726
327,097
298,554
1,367,629
170,166
260,474
883,520
730,468
221,881
6,389
$ 12,911,451 $ 1,841,258
3,190
(14,794)
$ 4,877,376
203,498
4,888,980
203,498
883,520
730,468
221,881
748,039
2,642,447
737,138
1,803,392
1,143,622
1,561,442
1,367,010
460,715
23,726
327,097
298,554
1,367,629
178,745
245,680
$ 203,498 $ 19,833,583
78
City of Boynton Beach, Florida
Schedule of Changes in Property, Plant and
Equipment--Enterprise Funds
Year ended September 30, 2001
Water and Sewer Fund:
Water department:
Land
Buildings
Lines
Equipment
Wells
Improvements
Construction in progress
Cost
Balance, Balance,
October 1, Deductions/ September 30,
2000 Additions Transfers 2001
$ 2.449.897 $ $ (7.779)$ 2.442.118
38.585.102 5.873.748 (3.510) 44.455.340
37.108.919 1.646.784 (77.160) 38.678.543
5.753.671 1.217.724 6.971.395
9.550.160 9.550.160
3.300.462 3.300.462
301.466 2.509.631 (2.019.491) 791.606
97.049.677 11.247.887 (2.107.940) 106.189.624
Sewer department:
Land
Lines
Equipment
Buildings
Improvements
Construction in progress
174.871 174.871
34.681.943 1.251.512 (1.981) 35.931.474
11.515.599 88.409 (30.966) 11.573.042
1.724.799 919.818 (11.515) 2.633.102
4.326.698 4.326.698
3.820.512 3.110.844 (5.880.899) 1.050.457
56.244.422 5.370.583 (5.925.361) 55.689.644
General:
Equipment
715.907 91.950 (31.577) 776.280
154.010.006 16.710.420 (8.064.878) 162.655.548
Boynton Beach Recreational Facilities
Fund:
Golf course:
Land
Buildings
Improvements
Equipment
Construction in progress
1.356.467 1.356.467
594.156 (2.242) 591.914
2.113.581 2.800 (7.203) 2.109.178
1.390.542 264.459 (143.026) 1.511.975
79.981 115.800 195.781
5.534.727 383.059 (152.471) 5.765.315
Sanitation Fund:
Equipment
653.746 32.654 (180.117) 506.283
Mass Transit Fund:
Equipment
8.659 (576) 8.083
$ 160~2071138 $ 17,126.133 $ (81398~042) $ 168,935~229
Continued on next page.
79
Accumulated Depreciation
Balance, Balance, Net
October 1, September 30, Book
2000 Additions Deductions 2001 Value
$ $ $ $ 2.442.118
8.230.913 1.133.845 (3.412) 9.361.346 35.093.994
9.507.639 550.413 10.058.052 28.620.491
4.165.637 238.864 (52.543) 4.351.958 2.619.437
6.103.984 506.444 6.610.428 2.939.732
736.648 622.819 (811) 1.358.556 1.941.906
791.606
28.744.721 3.052.385 (56.766) 31.740.340 74.449.284
174.871
11.121.765 701.255 11.823.020 24.108.454
10.493.952 190.361 (23.722) 10.660.591 912.451
227.215 128.703 (661) 355.257 2.277.845
995.425 312.186 305 1.307.916 3.018.782
1.050.457
22.838.357 1.332.505 (24.078) 24.146.784 31.542.860
461.289 80.294 (28.116) 513.467 262.813
52.044.367 4.465.184 (108.960) 56.400.591 106.254.957
1.356.467
242.376 16.955 (883) 258.448 333.466
1.547.621 114.415 (5.601) 1.656.435 452.743
1.158.364 101.972 (140.328) 1.120.008 391.967
195.781
2.948.361 233.342 (146.812) 3.034.891 2.730.424
391.538 70.046 (142.535) 319.049 187.234
6.768 433 (230) 6.971 1.112
$ 55,391,034 $ 4,769,005 $ (398,537) $ 59,761~502 $ 109,173,727
80
City of Boynton Beach, Florida
Schedule of Revenue Bonds and Accrued
Interest Payable--Enterprise Funds
September 30, 2001
Water and Sewer Fund:
Water and Sewer Revenue
Bond Issue of 1992
Water and Sewer Revenue
Bond Issue of 1996
Boynton Beach Recreational
Facilities Fund:
Recreational Facilities
Revenue Bond Issue of 1991
Total revenue bonds and
accrued interest payable
Accrued
Unmatured Debt, Interest
September 30~ 2001 Payable,
Due Within Due After September 30,
Total One Year One Year 2001
22,635,000 $ 5,000 $ 22,630,000 $ 589,417
23,070,000 1,215,000 21,855,000 501,342
1,390,000 435,000 955,000 35,643
$ 47,095,000 $ 1,655~000 $ 45,440~000 $ 1~126,402
81
Internal Service Funds
I~ehicle Service Fund - To account for the
maintenance of City vehicles on a day-to-day
basis and to purchase new and replacement
wehicles for City departments.
Self Insurance Fund - To account for
workers' compensation claims for City
employees and general and automotive
liability claims.
Warehouse Fund - To account for inventory
and disbursement of commodities purchased
in bulk.
City of Boynton Beach, Florida
Combining Balance Sheet--Internal Service Funds
September 30, 2001
Assets
Current assets:
Cash and cash equivalents
Equity in pooled cash and
investments
Investments
Accounts receivable
Other receivables
Due from other funds
Prepaid expenses
Inventories
Total current assets
Property, plant and equipment, net
Total assets
Liabilities and fund equity
Current liabilities:
Accounts payable
Accrued payroll
Provision for insurance losses
Due to other funds
Total current liabilities
Other liabilities:
Provision for insurance losses
Compensated absences payable
Total liabilities
Fund equity:
Contributed capital
Unreserved retained earnings
Total fund equity
Total liabilities and fund equity
Vehicle Self
Service Insurance Warehouse
Fund Fund Fund
Total
$ 30,000 $ $ 30,000
2,956,386 2,219,269
500,000 5,175,655
4,950 500,000
25,758 4,95O
490,130 25,758
108,118 490,130
24,299 108,118
3,475,765 ---'-'--------'- 578,759
-- 603,058
2,883,145 578,759~
7,945,448
28,245 7 97
v~,vv~ ~ 14,911 362
25,127 $ 32,143
8,262 1,463
859,476
33,389--"--"--893,082
17,504 $ 74,774
2,796 12,521
859,476
490,130 490,130
510,430 1,436,901
2,852,667
3,037 3 75 ...... 919
, w,oo/ 527,146 4,394,820
74,498
11,233,678 /871 4^''' 74,498
~ ~'~,~;',;~,7, ~, _ _o_~,,,~z 79,858-- 10, ,
$ 11 421~~'~ 1~5~
~ ooo,~ ~ 607,004 $ 14,911,362
82
City of Boynton Beach, Florida
Combining Statement of Revenue, Expenses and Changes
in Retained Earnings--Internal Service Funds
Year ended September 30, 2001
Vehicle Self
Service Insurance Warehouse
Fund Fund Fund
Total
Operating revenue:
Charges for services
Operating expenses:
Operating
Depreciation
Operating income (loss)
Nonoperating revenue:
Interest income
Miscellaneous income
Income (loss) before operating
transfers
Operating transfers in (out):
Operating transfers in
Operating transfers out
Net income (loss)
Retained earnings, October 1, 2000
Retained earnings, September 30,
2001
$ 2,165,749 $ 777,292 $ 230,064 $ 3,173,105
1,988,282 3,828,435 211,790 6,028,507
1,954,357 3,405 1,957,762
3,942,639 3,828,435 215,195 7,986,269
(1,776,890) (3,051,1---'43) 14,869 (4,813,164)
123,545 398,366 521,911
158,706 30,567 9,306 198,579
282,251 428,933 9,306 720,490
(1,494,639) (2,622,210) 24,175 (4,092,674)
2,641,027
2,641,027 17,392 8,000 25,392
1,146,388 (2,639,602) 16,175 (1,477,039)
10,087,290 1,768,___.110 63,683 11,919,083
$ 11 233,678 $ 871,492$ 79 858 $ 10,442 044
83
City of Boynton Beach, Florida
Combining Statement of Cash Flows--
Internal Service Funds
Year ended September 30, 2001
Operating activities
Operating income (loss)
Adjustments to reconcile operating income (loss) to
net cash provided by (used in) operating activities:
Depreciation
Miscellaneous income
Loss on disposal of property, plant and equipment
Changes in operating assets and liabiJities:
Accounts receivable
Other receivables
Due from other funds
Prepaid expenses
Inventories
Accounts payable
Accrued payroll
Due to other funds
Other payables
Provision for insurance losses
Compensated absences payable
Net cash provided by (Used in) operating activities
Noncapital financing activities
Operating transfers in
Operating transfers out
Net cash provided by (Used in) noncapital
financing activities
Capital and related financing activity
Acquisition of Property, plant and equipment
Net cash used in capital and related financing activity
Investing activity
Interest received on cash and short-term investments
Net cash Provided by investing activity
Increase (decrease) in cash and cash equivalents
Cash, cash equivalents, equity in pooled cash and
investments balances, October 1, 2000
Cash, cash equivalents, equity in pooled cash and
investments balances, September 30, 2001
Vehicle Self
Service Insurance Warehouse
Fund Fund Fund Total
(1,776,890) $ (3,051,143) $ 14,869 $ (4,813,164)
1,954,357
158,706 30,567 3,405 1,957,762
41,085 9,306 198,579
47 41,132
(2,950)
(3,047) (2,950)
(53,550) (3,047)
234,454 (103,332) (53,550)
3,962 131,122
(26,087) (22,125)
(114,020) (69,933) (17,338) (201,291)
1,684 (352) 82 1,414
53,550 53,550
799,265
16,589 1,247 799,265
463,427 (2,396,728) 37 ~' 17,836
,o..~ (1,895,467)
2,641,027
2,641,027
2,641,027
(17,392) (8,000) (25,392)
(17,392) (8,000) 2,615,635
('3,021,702) '29 834'
(3,021,702) ~ ' ) (3,051,536)
(29,834) (3,051,536)
!~,545 398,366 521,911
123,545~---~8,366
521,911
206,297 (2,015,754)
(1,809,45~
2,750,089 4,265,023
7,015,112
$ 2,956,386 $ 2,249,269 $ ' $ 5205655
84
Trust and Agency
Funds
Pension Trust Funds - to account for the
accumulation of contributions to the General
Employees Pension Plan, the Police Pension
Plan, and the Firefighters Pension Plan.
Contributions are to be used for retirement
benefit payments to City employees.
Contributions from employees are at rates
fixed by City ordinances. Contribution from
the City is an amount determined by an annual
actuarial valuation.
Expendable Trust Funds
. Miscellaneous Trust Fund - To account
for assets held in trust which are
restricted to expenditures for specific
purposes.
· Boynton Beach Memorial Park Fund -
To account for the operations of the
City's cemetery.
City of Boynton Beach, Florida
Combining Balance SheetmTrust and Agency Funds
September 30, 2001
Assets
Cash and cash equivalents
Equity in pooled cash and investments
Investments
Interest and dividend receivable
Other receivables
Total assets
Liabilities
Liabilities:
Accounts payable
Refundable deposits
Total liabilities
Fund Balance:
Reserved for net assets held in trust for
pension benefits
Unreserved: Designated for special
purposes and projects
Undesignated
Total fund balance
Total liabilities and fund balance
Pension Trust Expendable
Funds Trust Funds Total
9,300,619 $ 314,196 $ 9,614,815
3,472,173 3,472,173
112,107,917 938,328 113,046,245
682,206 25,591 707,797
513,352 13,489 526,841
$122,604,094 $ 4,763,777 $127,367,871
$ 110,157 $ 20,757 $ 130,914
2,573 2,573
110,157 23,330 133,487
122,493,937 122,493,937
878,103 878,103
3,862,344 3,862,344
122,493,937 4,740,447 127,234,384
$122~604,094 $ 4~763~777 $127~367,871
85
City of Boynton Beach, Florida
Combining Statement of Plan Net Assets--Pension Trust Funds
September 30, 2001
Assets
Cash and cash equivalents
Investments
Interest and dividend receivable
Other receivables
Total assets
Liabilities
Liabilities:
Accounts payable
Net assets held in trust for
pension benefits
Police Firefighters
Retirement Pension Pension
Trust Fund Fund Fund
Total
4,001,818 $ 2,343,284 $ 2,955,517 $ 9,300,619
54,923,431 27,690,229 29,494,257 112,107,917
324,814 130,560 226,832 682,206
52,797 334,674 125,881 513,352
59,302,860 30,498,747 32,802,487 122,604,094
36,334 43,005 30,818 110,157
$ 59~266~526 $30,455~742 $ 32~771,669 $122~493,937
86
City of Boynton Beach, Florida
Combining Statement of Changes in Plan
Net Assets--Pension Trust Funds
Year ended September 30, 2001
Additions:
Contributions:
Employer
Plan members
State
Total contributions
Investment income:
Net (depreciation) appreciation in the
fair market value of investments
(realized and unrealized)
Interest
Dividends
Miscellaneous
Less investment expenses
Custodian fees
Net investment income
Total additions
Deductions:
Benefits
Refunds of contributions
Other operating expenses
Net increase (decrease)
Net assets held in trust for pension
benefits, October 1, 2000 -as restated
Net assets held in trust for pension
benefits, September 30, 2001
Police Firefighters
Retirement Pension Pension
Trust Fund Fund Fund
Total
686,733 $ 312,072 $ 80,559 $ 1,079,364
1,396,017 471,624 360,004 2,227,645
461,661 384,640 846,301
2,082,750 1,245,357 825,203 4,153,310
(8,200,667) (4,168,512) (4,004,344) (16,373,523)
1,655,927 829,090 1,013,791 3,498,808
398,680 282,583 233,145 914,408
8,685 8,685
(6,137,375) (3,056,839) (2,757,408) (11,951,622)
248,302 149,130 144,548 541,980
(6,385,677) (3,205,969) (2,901,956) (12,493,602)
(4,302,927) (1,960,612) (2,076,753) (8,340,292)
2,076,808 1,559,869 1,465,000 5,101,677
374,144 75,956 13,371 463,471
43,455 76,087 75,389 194,931
2,494,407 1,711,912 1,553,760 5,760,079
(6,797,334) (3,672,524) (3,630,513) (14,100,371)
66,063,860 34,128,266 36,402,182 136,594,308
$ 59,266,526 $30,455,742 $ 32,771~669 $122,493,937
87
City of Boynton Beach, Florida
Combining Balance Sheet--Expendable Trust Funds
September 30, 2001
Assets
Cash and cash equivalents
Equity in pooled cash and investments
Investments
Interest and dividend receivable
Other receivables
Total assets
Liabilities and fund balance
Liabilities:
Accounts payable
Refundable deposits
Total liabilities
Fund balance:
Reserved:
Reserved for encumbrances
Unreserved:
Designated for special purposes and projects
Undesignated
Total fund balance
Total liabilities and fund balance
Boynton
Beach Miscellaneous
Memorial Trust
Park Fund Fund
Total
$ 314,196 $ $ 314,196
2,571,137 901,036 3,472,173
938,328 938,328
25,591 25,591
13,225 264 13,489
$ 3,862,477 $ 901,300 $4~763,777
$ 133 $ 20,624 $ 20,757
2,573 2,573
133 23,197 23,330
878,103 878,103
3,862,344 3,862,344
3,862,344 878,103 4,740,447
$ 3,862,477 $ 901~300 $4,763,777
88
City of Boynton Beach, Florida
Combining Statement of Revenue, Expenditures and
Changes in Fund Balance--Expendable Trust Funds
Year ended September 30, 2001
Revenue: Interest
Sale of crypts, lot sales and equipment rental
Fines and forfeitures
Donations
Charges for services
Miscellaneous
Total revenue
Expenditures:
Current:
General government
Public safety
Public works
Culture and recreation
Total expenditures
Revenue over expenditures
Other financing uses:
Operating transfers out
Revenue over expenditures and other uses
Fund balance, September 30, 2000
Fund balance, September 30, 2001
Boynton
Beach Miscellaneous
Memorial Trust
Park Fund Fund
Total
198,995 $ 39,203
135,012
170,359
272,635
211,321
12,034
238,198
135,012
170,359
272,635
211,321
12,034
334,007
705,552 1,039,559
105,450
154,314 259,764
177,152 177,152
23,708 23,708
191,076 191,076
105,450 546,250 651,700
228,557 159,302 387.859
(55,000) (28,760) (83,760)
(55,000) (28,760) (83,760)
173,557 130,542 304,099
3,688,787 747,561 4,436,348
$ 3,862,344 $ 878~103 $4~740~447
89
General Fixed Assets
Account Group
To ac.count for fixed assets not used in
proprietary fund operations or accounted
for in trust funds.
City of Boynton Beach, Florida
Schedule of General Fixed Assets--By Source
September 30, 2001
General fixed assets:
Land
Buildings and improvements
Equipment
Total general fixed assets
Investment in general fixed assets from:
Capital project funds:
Federal grants
State grants
County grants
General Fund revenue
Special Revenue Fund revenue
Utility Fund
Miscellaneous Trust Fund
Capital Improvement Fund
Assets acquired prior to October 1, 1984
Total investment in general fixed assets
$ 3,194,963
40,700,841
14,251,843
$ 58,147,647
$ 1,466,774
3,226,243
1,530,336
8,961,353
19,026,326
12,231
72,905
16,538,131
50,834,299
7,313,348
$ 58,147,647
90
City of Boynton Beach, Florida
Schedule of General Fixed Assets--By
Function and Activity
September 30, 2001
General government
Legislative:
City commission
Executive:
City manager
City clerk
Finance administration:
Finance
Citizen services
Information technology services
Purchasing
Human Resources
Community redevelopment
Law:
City attorney
Planning and zoning:
City planner
Other general government:
Facilities management
City Hall
Risk management
Communications
Pensions
Warehouse
City Hall at the Mall
Total general government
Continued on next page.
Buildings and
Land ~ements
E._~_pment
Total
25,536
644,596
665,166
3,315
55,844
20,570 23,599
8,112
283,622
6,445,492
2,688
890,982
5,800
2,855
11,565
68,969
39,522
15,802
2,137,174
15,932
70,001
32,494
16,690
185,555
87,734
1,427,227
51,897
2,428,454
51,617
47,609
7,744,990
6,691,097
2,855
37,101
68,969
39,522
15,802
2,140,489
15,932
125,845
76,663
24,802
185,555
371,356
8,517,315
54,585
3,319,436
51,617
47,609
5,800
15,101,253
91
City of Boynton Beach, Florida
Schedule of General Fixed Assets--By
Function and Activity (continued)
September 30, 2001
Land
Buildings and
Improvements
Equipment Total
Public safety
Police
Fire
Protective inspection and permits
Occupational licenses
Codes enforcement
Animal control
Facilities
Total public safety
$ 1,960,288
1,999,074
1,462,395
6,945
92,209
92,209
2,327,824 $ 4,288,112
1,032,543 3,031,617
211,392 1,673,787
11,513 11,513
42,525 49,470
5,253 5,253
1,227,775 1,711 1,321,695
6,656,477 3,632,761 10,381,447
Public works
Administration
Parking garage
Streets
Total public works
1,762,771 19,1'21 1,781,892
684,821 684,821
7,174,503 191,236 7,365,739
9,622,095 210,357 9,832,452
Culture and recreation
Library
Day care center
Recreation
Parks
Total culture and recreation
Total general fixed assets
2,437,588
2,437,588
$ 3~194,963
3,281,628
150,072
8,080,773
5,164,806
16,677,279
$ 40,7007841
2,378,379 5,660,007
150,072
678,307 8,759,080
660,942 8,263,336
3,717,628 22,832,495
14~251~843 $ 58,147~647
92
City of Boynton Beach, Florida
Schedule of Changes in General Fixed Assets--
By Function and Activity
Year ended September 30, 2001
General government
Legislative:
City commission
Executive:
City manager
City clerk
Finance administration:
Finance
Customer relations
Information technology services
Purchasing
Human resources
Community improvement
Law:
City attorney
Planning and zoning:
City planner
Other general government:
Facilities management
City Hall
Risk management/insurance
Communications
Pensions
Warehouse
City Hall at the Mall
Total general government
Continued on next page.
General
Fixed
Assets,
September 30,
2000
Additions Deductions
General
Fixed
Assets,
September 30,
2001
2,855
51,258
64,981
35,553
15,802
1,889,223
21,592
128,110
76,682
26,755
193,335
349,114
7,014,698
57,344
3,859,657
51,617
47,609
5,800
13,891,985
- $
5,335 (19,492)
6,243 (2,255)
7,535 (3,566)
314,033 (62,767)
(5,660)
5,019 (7,284)
4,123 (4,142)
(1,953)
21,538 (29,318)
41,472 (19,230)
1,532,970 (30,353)
(2,759)
933,566 (1,473,787)
2,871,834 (1,662,566)
2,855
37,101
68,969
39,522
15,802
2,140,489
15,932
125,845
76,663
24,802
185,555
371,356
8,517,315
54,585
3,319,436
51,617
47,609
5,800
15,101,253
93
City of Boynton Beach, Florida
Schedule of Changes in General Fixed Assetsm
By Function and Activity (continued)
Year ended September 30, 2001
General
Fixed
Assets,
September 30,
2000
Additions Deductions
General
Fixed
Assets,
September 30,
2001
Public safety
Police
Fire
Protective inspection and permits
Occupational licenses
Codes enforcement
Animal control
Facilities
Total public safety
4,106,437 $ 431,102 $ (249,427)
2,877,293 284,291 (129,967)
1,431,626 290,080 (47,919)
12,280 (767)
67,405 (17,935)
6,405 (1,152)
1,321,695
9,823,141 1,005,473 (447,167)
4,288,112
3,031,617
1,673,787
11,513
49,470
5,253
1,321,695
10,381,447
Public works
Administration
Parking garage
Streets
Total public works
1,781,237 1,800 (1,145) 1,781,892
684,821 684,821
6,733,081 652,017 (19,359) 7,365,739
9,199,139 653,817 (20,504) 9,832,452
Culture and recreation
Library
Day care center
Recreation
Parks
Total culture and recreation
Total general fixed assets
5,311,163 375,942 (27,098) 5,660,007
150,072 150,072
8,473,328 327,687 (41,935) 8,759,080
8,194,583 104,854 (36,101) 8,263,336
22,129,146 808,483 (105,134) 22,832,495
55,043,411 $ 5,339,607 $(2,235,371) $ 58,147,647
94
General Long Term
Debt Account Group
General Obligation Bonds - Revenues
pledged for repayment from ad valorem
taxes and public service tax revenue.
Water and Sewer Fund Revenue Bonds and
Recreational Facilities Revenue Bonds -
Bonds are specific fund liabilities of the
enterprise funds and are recorded as
liabilities of those funds.
Community Redevelopment Agency
(Component Unit) Note Payable -
The note payable is a specific liability of
the component unit and is recorded as a
liability of that fund.
City of Boynton Beach, Florida
Summary Schedule of Debt Service
Requirements to Maturity
Fiscal Year
Ending
September 30~
2002
2003
2004
2005
2006
2007
2008
2009
2010
2011
2012
2013
2014
2015
2016
2017
2018
2019
2020
2021
General
Obligation
Bonds &
Notes
Revenue
Bonds
3,228,113 $
3,321,439
3,321,126
3,230,236
2,795,428
2,461,946
1,406,165
1,404,687
1,290,828
1,185,537
317,299
317,298
317,298
317,298
317,298
.$ 25,231~996 $
4,317,120
4,306,857
4,315,304
4,042,438
4,043,829
4,044,112
4,033,118
4,029,656
4,028,888
4,015,957
4,015,382
4,017,657
3,765,719
3,758,750
3,747,578
3,746,452
3,744,453
3,736,094
3,730,735
3,727,469
79~167~568
Total
Requirements
$ 7,545,233
7,628,296
7,636,430
7,272,674
6,839,257
6,506,058
5,439,283
5,434,343
5,319,716
5,201,494
4,332,681
4,334,955
4,083,017
4,076,048
4,064,876
3,746,452
3,744,453
3,736,094
3,730,735
3,727,469
$ 104,399,564
95
City of Boynton Beach, Florida
Summary Schedule of Promissiory Notes and Special
Revenue Bonds Debt Service Requirements to Maturity
Fiscal Year
Ending
September 30r
2002
2003
2004
2005
2006
2007
2008
2009
2010
2011
2012
2013
2014
2015
2016
Component Unit
Community
Redevelopment
Total Agency
Promissory Public Primary Promissory
Note Service Tax, Government Note
2000 Series 1993 Requirements 2001
$ 979,376 $ 1,931,439 $ 3,228,113 $
1,073,709 1,930,432 3,321,439
1,079,321 1,924,507 3,321,126
984,453 1,928,485 3,230,236
551,291 1,926,838 2,795,428
225,243 1,919,405 2,461,946
223,771 865,096 1,406,165
221,803 865,585 1,404,687
110,192 863,338 1,290,828
868,238 1,185,537
317,299
317,298
317,298
317,298
317,298
317 298
317 298
317 298
317,298
317,299
317298
317 298
317 299
317 298
317 299
317 299
317,298
317,298
317,298
317,298
Total
Reporting
Entity
Requirements
$ 3,545,411
3,638,737
3,638,424
3,547,534
3i~12;727
2,779,244
1,723,463
1,721,986
1,608,126
1,502,836
634,598
634,596
634,596
634,596
634,596
$ 5,449,159 $ 15,023,363 $ 23~645,505 $ 4,759~474 $ 29~991~470
96
City of Boynton Beach, Florida
Community Redevelopment Agency
Schedule of Promissory Note Dated September 20, 2001
Fiscal Year
Ending
September 30,
Principal Interest
2002
2003
2004
2005
2006
2007
2008
2009
2010
2011
2012
2013
2014
2015
2016
March 20 September 20 March 20 September 20 Total
60,249 $ 62,225 $ 98,400 $ 96,424
64,266 66,374 94,383 92,275
68,551 70,800 90,098 87,849
73,122 75,520 85,527 83,129
77,998 80,556 80,652 78,093
83,198 85,927 75,451 72,722
88,745 91,656 69,904 66,993
94,663 97,767 63,987 60,882
100,974 104,286 57,675 54,363
107,707 111,240 50,942 47,410
114,888 118,657 43,761 39,993
122,548 126,568 36,101 32,081
130,719 135,007 27,930 23,642
139,435 144,009 19,214 14,640
148,732 153,613 9,917 5,036
1,475,795 $ 1,524,205 $ 903,942 $ 855,532
$ 317,298 $
317,298
317,298
317,298
317,299
317.298
317 298
317 299
317 298
317.299
299
298
298
298
298
474
317
317
317
317
317
$ 4,759
Balance
Outstanding
At
End of
Fiscal Year
4,442,176
4,124,878
3,807,580
3,490,282
3,172,983
2,855,685
2,538,387
2,221,088
1,903,790
1,586,491
1,269,192
951,894
634,596
317,298
Interest
Rate
6.56%
6.56
6.56
6.56
6.56
6.56
6.56
6.56
6.56
6.56
6.56
6.56
6.56
6.56
6.56
97
City of Boynton Beach, Florida
Schedule of Promissory Note Dated September 15, 2000
Fiscal Year
Ending
September 30,
Principal Interest
November I May I November I May 1 Total
Balance
Outstanding
At
End of
Fiscal Year
Interest
Rate
2002 $ 318,764 430,689
2003 430,689 454,174
2004 454,174 482,027
2005 482,027 407,763
2006 407,763 92,350
2007 92,350 99,178
2008 99,178 100,820
2009 100,820 107,452
2010 107,452
$ $ 119 O26 $
99 914
77 351
53 477
30 788
18 035
13 151
8,051
2,740
110
88
65
41
20 390
15 680
10 622
5,480
897 $ 979,376 $ 9,033,647
932 1,073,709 10,112,968
769 1,079,321 11,097,421
186 984,453 11,648,712
551,291 11,873,955
225,243 12,097,726
223,771 12,319,529
221,803 12,429,721
110,192
$ 2,493,217 $ 2,174,453 $ 422,533 $ 358,956 $ 5,449,159
5.10%
5.10
5.10
5.10
5.10
5.10
5.10
5.10
5.10
98
City of Boynton Beach, Florida
Schedule of Public Service Tax
Refunding Revenue Bonds, Series 1993
Fiscal Year
Ending
September 30~
2002
2003
2004
2005
2006
2007
2008
2009
2010
2011
Principal Interest
November I November I May 1 Total
$ 1,335,000 $ 314,073 $ 282,366 $ 1,931,439
1,400,000 282,366 248,066 1,930,432
1,465,000 248,066 211,441 1,924,507
1,545,000 211,441 172,044 1,928,485
1,625,000 172,044 129,794 1,926,838
1,705,000 129,794 84,611 1,919,405
715,000 84,611 65,485 865,096
755,000 65,485 45,100 865,585
795,000 45,100 23,238 863,338
845,000 23,238 868,238
$12,185,000 $ 1,576~218 $ 1,262,145 $ 15,023,363
Balance
Outstanding
At
End of
Fiscal Year
Interest
Rate
$13,091,924
11,161 492
9,236,985
7,308 500
5,381 662
3,462 257
2,597 161
1,731 576
868 238
4.75%
4.90
5.00
5.10
5.20
5.30
5.35
5.40
5.50
5.50
99
Fiscal Year
Ending
September 30
2OO2
2003
2OO4
2005
2006
2007
2008
2009
2010
2011
2012
2013
2014
2015
2016
2017
2018
2019
2020
2021
City of Boynton Beach, Florida
Summary Schedule of Revenue Bond Debt
Service Requirements to Maturity
Utility Utility Recreational
System, System, Facilities,
Series 1996 Series 1992 Series 1991
$ 2,390,277 $
2,382,605
2,385,958
2,623,858
2,625,553
2,626,145
2,615,462
2,612,312
2,611,856
2,599,238
2,598,976
2,601,563
165 406
159219
157 891
161 140
163 829
161 094
158 078
164,500
Total
Requirements
$ 1,419,457 507,386 $ 4,317,120
1,419,170 505,082 4,306,857
1,418,878 510,468 4,315,304
1,418,580 4,042,438
1,418,276 4,043,829
1,417,967 4,044,112
1,417,656 4,033,118
1,417,344 4,029,656
1,417,032 4,028,888
1,416,719 4,015,957
1,416,406 4,015,382
1,416,094 4,017,657
3,600,313 3,765,719
3,599,531 3,758,750
3,589,687 3,747,578
3,585,312 3,746,452
3,580,624 3,744,453
3,575,000 3,736,094
3,572,657 3,730,735
3,562,969 3,727,469
$ 31,964,960 $ 45,679,672 $ 1,522,936 $ 79~167~568
100
City of Boynton Beach, Florida
Schedule of Utility System Revenue Bonds, Series 1996
Fiscal Year
Ending Principal Interest
September 30, November 1 November 1
Balance
Outstanding
At
End of Interest
May 1 Total Fiscal Year Rate
2O02
2003
2004
2005
2006
2007
2008
2009
2010
2011
2012
2013
2014
2015
2016
2017
2018
2019
2020
2021
$ 1,215,000 $
1,265 000
1,330 000
1,640 000
1,725 000
1,815 000
1,900000
2,000 000
2,110 000
2,215 000
2,340,000
2,475,000
110,000
110,000
115,000
125,000
135,000
140,000
145,000
601,611 $
573,666
543,939
512 019
471 839
428 714
382 431
333031
279,281
222 575
161B63
97,313
29,250
26,156
23,063
19,828
16,313
12,516
8,578
160,000 4,500 164,500
..$ 23,070,000 $ 4,748,286 $ 4,146,674 $ 31,964,960
573,666 $ 2,390,277 $ 29,574.683 4.600%
543,939 2,382,605
512,019 2,385,958
471,839 2,623,858
428,714 2,625,553
382,431 2,626,145
333,031 2,615,462
279,281 2,612,312
222,575 2,611,856
161,663 2,599,238
97,313 2,598,976
29,250 2,601,563
26,156 165,406
23,063 159,219
19,828 157,891
16,312 161,140
12,516 163,829
8,578 161,094
4,500 158,078
27,192 078 4.700
24,806 120 4.800
22,182 262 4.900
19,556 709 5.000
16,930 564 5.100
14,315 102 5.200
11,702 790 5.375
9,090 934 5.375
6,491,696 5.500
3,892,720 5.500
1,291,157 5.625
1,125,751 5.625
966,532 5.625
808,641 5.625
647,501 5.625
483,672 5.625
322,578 5.625
164,500 5.625
5.625
101
City of Boynton Beach, Florida
Schedule of Utility System Revenue Bonds, Series 1992
Fiscal Year
Ending
September 30,
Principal Interest
November 1 November 1 May I Total
Balance
Outstanding
At
End of
Fiscal Year
2OO2
2003
20O4
2005
2006
2007
2008
2009
2010
2011
2012
2013
2014
2015
2016
2017
2018
2019
2020
2021
$ 5,000 $ 707,300 $
5,000 707,157
5,000 707,013
5,000 706,865
5,000 706,715
5,000 706,561
5,000 706,406
5,000 706,250
5,000 706,094
5,000 705,938
5,000 705,781
5,000 705,625
2,260,000 705,469
2,405,000 634,844
2,550,000 559,687
2,710,000 480,000
2,880,000 395,312
3,060,000 305,312
3,255,000 209,688
3,455,000 107,969
707 157
707 013
706 865
706 715
706 561
706 406
706 250
706,094
705,938
705,781
705,625
705,469
634,844
559,687
480,000
395,312
305,312
209,688
107,969
$ 1,419,457
1,419,170
1,418,878
1,418,580
1,418,276
1,417,967
1,417,656
1,417,344
1,417,032
1,416,719
1,416,406
1,416,094
3,600,313
3,599,531
3,589,687
3,585,312
3,580,624
3,575,000
3,572,657
3,562,969
$ 22,635,000 $ 11,875,986 $ 11,168,686 $ 45,679,672
$ 44,260,215
42,841,045
41,422,167
40,003,587
38,585,311
37,167,344
35,749,688
34,332,344
32,915,312
31,498,593
30,082,187
28,666,093
25,065,780
21,466,249
17,876,562
14,291,250
10,710,626
7,135,626
3,562,969
Interest
Rate
5.70 %
5.80
5.90
6.00
6.15
6.20
6.25
6.25
6.25
6.25
6.25
6.25
6.25
6.25
6.25
6.25
6.25
6.25
6.25
6.25
102
City of Boynton Beach, Florida
Schedule of Recreational Facilities Refunding
Revenue Bonds, Series 1991
Fiscal Year
Ending
September 30,
Principal Interest
November 1 November 1 May 1
2O02
2003
2004
435,000 $ 42,772 $ 29,614
460,000 29,613 15,469
495,000 15,468
$ 1,390,000 $ 87,853 $ 45,083 $
Total
Balance
Outstanding
At
End of
Fiscal Year
Interest
Rate
507,386
505,082
510,468
1,522,936
$ 1,015,550
510,468
6.05 %
6.15
6.25
103
Statistical Section
City of Boynton Beach, Florida
General Fund Revenue by Source and Operating
Transfers InmBudgetary BasismUnaudited
Last Ten Fiscal Years
Fiscal Year
Ended
September 30
Taxes
Licenses
and
Permits
Inter-
Governmental
Charges
for
Services
Fines and
Forfeitures
1992 $ 18,230,565
1993 18,778,254
1994 18,885,193
1995 19,081,791
1996 20,061,973
1997 21,340,839
1998 22,150,455
1999 22,993,030
2000 23,666,542
2001 25,023,204
1,552,687
1,638,892
1,333,744
2,204,191
2,419,639
2,613,267
2,827,749
2,699,350
3,436,709
3,758,160
4,081,238
4,277,743
4,394,406
4,657,243
4,679,085
5,053,291
5,299,694
5,446,576
5,956,776
6,312,656
$ 784,392 $ 129,389
1,426,095 120,562
1,474,257 118,920
1,559,495 120,518
1,483,842 131,476
1,296,201 152,224
1,329,763 132,008
1,568,157 127,788
1,758,769 117,019
2,103,282 151,047
Note: Includes General Fund (budgetary basis) only.
Continued on next page.
104
Interest
Rents and
Royalties and
Miscellaneous
Operating
Transfers
In
Total
Annual
Percentage
Increase
(Decrease)
269,942 $
216,793
255,673
481,349
585,636
665,324
1,232,37O
553,34O
1,215,612
1,842,954
94,022 $ 2,695,302 $ 27,837,537
95,892 2,878,361 29,432,592
65,840 2,932,637 29,460,670
85,798 3,004,614 31,194,999
150,165 3,135,787 32,647,603
354,365 3,399,023 34,874,534
105,967 4,461,280 37,539,286
150,587 3,411,248 36,950,076
442,388 4,084,982 40,678,797
339,048 4,760,657 44,291,008
.3%
5.7
.1
5.9
4.7
6.8
7.6
(1.6)
10.1
8.9
105
City of Boynton Beach, Florida
General Fund Expenditures by Function--
Budgetary Basis--Unaudited
Last Ten Fiscal Years
Fiscal Year
Ended General
September 30 Government
Public Safety
Police Fire
Inspection
Permits
and Animal
Licenses Control
1992 $ 5,307,588
1993 5,534,225
1994 5,423,412
1995 5,507,002
1996 6,041,201
1997 6,338,557
1998 7,000,824
1999 6,712,016
2000 7,258,304
2001 8,973,320
8,013,779 $ 5,446,761 $ 1,467,826 $ 93,952
8,217,671 5,839,640 1,516,835 103,655
8,328,514 6,313,918 1,523,672 96,755
8,678,530 6,343,155 1,446,847 101,664
9,495,659 6,441,854 1,426,511 104,329
9,828,744 6,513,492 1,433,615 104,732
9,278,782 6,599,824 1,724,552 107,196
10,852,070 7,101,819 1,881,350 115,452
11,141,926 7,444,459 2,481,416 114,476
11,420,699 7,734,552 3,002,541 118,374
Note: Includes General Fund (budgetary basis) only.
Continued on next page.
106
Culture
Public and
Works Recreation
Other
Total
$ 973,911 $ 4,122,076 $
999,791
976,427
988,327
1,001,611
1,033,470
976,153
1,065,895
1,044,324
1,181,010
4,397 496
4,392 925
4,698 125
4,815 581
5,001 914
4,896 973
5,557 201
6,108 353
7,003 614
1,253,954
3,413,402
2,078,693
3,022,876
6,140,433
1,526,726
$ 25,425 893
26,609 313
27,055 623
27,763 $50
30,580 700
33,667 926
32,662 997
36,308 679
41,733 691
40,960 836
107
City of Boynton Beach, Florida
Property Tax Levies and Collections--Unaudited
Last Ten Fiscal Years
Fiscal Year
Ended
September 30
1992
1993
1994
1995
1996
1997
1998
1999
2000
2001
Current
Total Tax Tax
Levy Collections
16,114,149 $ 15,900,128
16,357,548 16,055,176
16,251,854 16,129,927
16,410,895 16,314,844
17,200,873 17,103,120
17,989,343 17,911,988
18,753,009 18,672,518
19,875,591 19,789,427
20,243,189 20,125,134
20,950,505 20,863,339
Note:
All property taxes are assessed and collected by Palm Beach County without charge to
the City, and collections are distributed in full as collected.
Continued on next page.
108
Percent
of Levy
Collected
Delinquent
Tax
Collections
Total Tax
Collections
98.7 %
98.2
99.2
99.4
99.4
99.6
99.6
99.6
99.4
99.6
57,548
229,538
167,840
244,331
42,029
133,128
63,831
18,730
55,429
43,042
$ 15,957,676
16,284 714
16,297 767
16,559 175
17,145.149
18,045 116
18,736 349
19,808 157
20,180 563
20,906 381
Total
Collections as
Percent
of Current
Levy
99.0 %
99.6
100.3
100.9
99.7
100.3
99.9
99.7
99.7
99.8
Outstanding
Delinquent
Taxes
Outstanding
Delinquent
Taxes as
Percent of
Current Levy
$550,537
654,051
663,857
515,577
571,301
467,661
482,494
484,322
469,902
454,792
3.4 %
4.0
4.1
3.1
3.3
2.6
2.6
2.4
2.3
2.2
109
City of Boynton Beach, Florida
Assessed and Estimated Actual Value of
Taxable Property--Unaudited
Last Ten Fiscal Years
(Dollars in Thousands)
Fiscal Year
Ended
September 30
1992
1993
1994
1995
1996
1997
1998
1999
2000
2001
Real Property
Estimated
Assessed Actual
Value Value
2,256,075 $ 2,256,075
2,266,163 2,266,163
2,228,456 2,228,456
2,233,368 2,233,368
2,320,532 2,320,532
2,349,983 2,349,983
2,468,380 2,468,380
2,588,395 2,588,395
2,751,880 2,751,880
2,865,074 2,865,074
Source: Palm Beach County Property Appraiser's Office.
Continued on next page.
110
Personal Property
Estimated
Assessed Actual
Value Value
Centrally Assessed
Property
Estimated
Assessed Actual
Value Value
Total
Assessed
Value
Estimated
Actual
Value
Ratio of
Total
Assessed
to Total
Estimated
Actual Value
270,610 $ 270,610
300,015 300,015
330,207 330,207
345,017 345,017
387,808 387,808
460,385 460,385
482,625 482,625
329,802 329,802
406,377 406,377
386,122 386,122
$ 1,752 $ 1,752
1,752 1,752
1,675 1,675
1,889 1,889
2,136 2,136
2,164 2,164
3,084 3,O84
3,421 3,421
3,109 3,109
2,988 2,988
$ 2,528,437
2,567 930
2,560 338
2,580 274
2,710 476
2,812 532
2,954O89
2,921 618
3,161 366
3,254 184
$ 2,528,437
2,567,930
2,560,338
2,580,274
2,710,476
2,812,532
2,954,089
2,921,618
3,161,366
3,254,184
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
111
City of Boynton Beach, Florida
Property Tax RatesBAII Direct and Overlapping
GovernmentsBUnaudited
Last Ten Fiscal Years
(per $1,000 of assessed value)
Tax
Year
City of Boynton Beach
Debt
General Service
Fund Fund
School
Total District County
Total
1992 7.952 0.517
1993 7.952 0.507
1994 7.925 0.504
1995 7.925 0.482
1996 7.925 0.457
1997 7.925 0.411
1998 7.816 0.451
1999 7.816 0.425
2000 7.816 0.411
2001 7.816 0.411
8.469 7.006 4.622 20.097
8.459 9.457 4.328 22.244
8.429 10.185 4.293 22.907
8.407 9.761 4.218 22.386
8.382 9.797 4.236 22.415
8.336 9.060 4.600 21.996
8.267 9.179 4.600 22.046
8.241 9.043 4.600 21.884
8.227 9.043 4.600 21.870
8.227 8.948 4.935 22.110
Tax rate limits
Scope of tax rate limit
Taxes due
Taxes delinquent
Discount allowed
Penalties for delinquency
Tax collector
Tax collector's commission
- Ten mills per Florida Statute 200.081
- No municipality shall levy ad valorem taxes for real and tangible
personal property in excess of ten mills of the assessed value,
except for special benefits and debt service on obligation issued
with the approval of those taxpayers subject to ad valorem taxes.
March 31
- April 1
- 4% November; 3% December; 2% January; 1% March
2.5% after April 1, increasing .5% each ten days to maximum 5.0%
Palm Beach County
None
112
City of Boynton Beach, Florida
Ratio of Net General Bonded Debt to Assessed Value
and Net Bonded Debt Per Capita--Unaudited
Last Ten Fiscal Years
Fiscal Year
Ended
September 30
1992
1993
1994
1995
1996
1997
1998
1999
2000
2001
Population
48 144
48 428
48 848
49 085
5O 940
52 311
53 635
55 483
56 300
61 816
Note: The population estimate for all years was calculated by the City's planning department.
Continued on next page.
113
Assessed
Value
Gross
General
Obligation
Bonded
Debt
Less Debt
Service
Funds
Available
Net General
Obligation
Bonded
Debt
Ratio of
Net General
Obligation
Bonded Debt
to Assessed
Value
Net General
Obligation
Bonded
Debt Per
Capita
2,528,437,971
2,567,930,545
2,560,337,911
2,580,274,339
2,710,476,659
2,812,532,015
2,954,088,835
2,921,618,095
3,161,365,867
3,254,183,938
$ 10,070,000
9,555,000
9,110,000
8,655,000
8,180,000
7,675,000
7,045,000
6,390,000
4,986,434
4,667,670
$ 4,139,158
2,857,813
2,453,630
2,360,917
2,484,550
2,499,393
2,540,182
2,591,802
273,625
5,930,842
6,697,187
6,656,370
6,294,083
5,695,450
5,175,607
4,504,818
3,798,198
4,986,434
4,394,045
0.0023
0.0026
0.0026
0.0O24
0.0021
0.0018
0.0015
0.0013
0.0016
0.0014
123.19
138.29
136.27
128.23
111.81
98.94
83.99
68.46
88.57
71.08
114
City of Boynton Beach, Florida
Computation of Direct and Overlapping
General Obligation Bonded Debt
September 30, 2001
Net Bonded Direct and
Debt, Estimated Overlapping
September 30, Percent Net Bonded
2001 Applicable Debt
City of Boynton Beach:
Promissory note
$ 4,394,045
192,485,000
206,671,000
$ 399,156,000
Palm Beach County:
General Obligation Bonds
School Board
Total direct and overlapping bonded
debt payable from taxes
Estimated population
Overlapping net debt per capita
100.00% $ 4,394,045
3.53%
14,090,207
$ 18~484~252
61,816
$ 299
115
City of Boynton Beach, Florida
Computation of Legal Debt Margin
September 30, 2001
(Dollars in Thousands)
Assessed valuations
Legal debt margin:
Debt limitation--10% of total assessed value
Debt applicable to limitation:
Total bonded debt
Less:
Special revenue bonds
Amount available for repayment of
general obligation bonds
Total debt applicable to limitation
Legal debt margin
$ 3,254,184
$ 325,418
16,853
(12,185)
4,668
$ 320~750
The City has established as a maximum cap for long-term general obligation debt, 10% of the total assessed
value of both real and personal property within the City limits. This cap shall be adjusted annually to reflect the
annual changes in the assessed value. There shall be no limitation on the use of revenue bonds as a percent of
total debt service of the City.
116
City of Boynton Beach, Florida
Ratio of Annual Debt Service Requirements for General
Bonded Debt to Total General Fund Expenditures--
Budgetary Basis--Unaudited
Last Ten Fiscal Years
Ratio of
Total Debt Service
Fiscal Year General to General
Ended Total Debt Total Debt Fund Fund
September 30 Principal Interest Service Expenditures Expenditures
1992
1993
1994
1995
1996
1997
1998
1999
2000
2001
$ 900,000 $ 1,829,851$ 2,729,851$ 26,028,884
1,580,416 1,922,913 3,503,329 27,072,353
860,000 1,379,091 2,239,091 27,055,623
1,485,000 1,412,362 2,897,362 27,763,650
1,535,000 1,362,447 2,897,447 30,580,700
1,600,000 1,302,635 2,902,635 33,667,926
1,765,000 1,233,196 2,998,196 32,662,997
1,830,000 1,154,510 2,984,510 36,308,679
2,655,000 1,237,011 3,892,011 41,674,502
1,598,764 816,595 2,415,359 40,842,462
.1049
.1294
.0828
.1044
.0947
.0862
.0918
.0822
.0934
.0591
117
City of Boynton Beach, Florida
Schedule of Water and Sewer Revenue Bond
Debt Service Coverage--Unaudited
Last Ten Fiscal Years
Year
(A)-(B)
Revenue
(B) Available Current
(A) Operating for Debt Debt
Revenue* Expenses** Coverage Service
1992 $ 18,482,018 $ 9,872,612
1993 18,909,747 10,793,972
1994 20,038,139 10,696,870
1995 21,567,934 10,858,624
1996 22,505,993 11,814,452
1997 23,297,598 12,325,857
1998 25,092,939 12,390,830
1999 24,465,299 13,815,539
2000 28,138,620 14,759,425
2001 29,506,460 15,884,244
8,609,406
8,115 775
9,341 269
10,709 310
10,691 541
10,971741
12,702 109
10,649 760
12,059 655
13,622 216
$ 4,354,586
4,482,79O
4,377,030
4,375,391
4,376,420
2,423,463
2,623,750
2,623,237
2,699,770
3,809,734
Current
Coverage
1.98
1.81
2.13
2.45
2.44
4.53
4.84
4.06
4.47
3.58
* Includes operating and nonoperating revenue.
** Includes net operating transfers out.
118
Fiscal Year
Ended
September 30
City of Boynton Beach, Florida
Property Value and ConstructionmUnaudited
Last Ten Fiscal Years
Total Commercial Residential
Assessed Construction** Construction**
Property Number
Value* (in of
thousands) Buildings
1992 $ 2,528,438 15
1993 2,567,930 19
1994 2,560,338 13
1995 2,580,274 5
1996 2,710,476 4
1997 2,812,532 15
1998 2,954,089 22
1999 2,921,618 24
2000 3,161,366 31
2001 3,254,184 16
Value
Number of
Units
Value
15,483,480
16,522,970
5,626,216
5,244,776
3,888,000
12,315,005
22,568,663
18,377,934
36,898,723
17,052,582
364
213
135
626
471
527
697
435
365
867
20 096,172
18 593,784
11 303,543
39 310,718
43 048,577
47,304,809
43,133,484
32,960,174
31,630,105
64,423,547
Source:
* Palm Beach County Property Appraiser's Office.
** City building department.
119
City of Boynton Beach, Florida
Principal Taxpayers--Unaudited
Taxpayer
Boynton JCP Assoc..
Motorola Inc.
California State Teachers
Retirement System
Prudential Insurance
Company of America
Olen Residential Realty Corp
Boynton Beach
Development Assoc.
Publix Super Markets, Inc.
Walmart Stores East #2789
Boynton Industrial Realty Corp.
Groat Oak
Other
Type of Business
Taxable
Valuation
Taxes
Percentage
of Total
Taxes
Retail shopping mall
Manufacturing
Rental apartments
Rental apartments
Rental apartments
Retail shops
Grocery stores
Department store
Real estate developer
Retail shops
$ 86,500,000
32,629,347
28,001,056
22,675,000
21,904,009
2O,60O,O27
19,825,357
17,905,158
16,303,610
16,028,249
282,371,813
2,971,812,125
~.$ 3,254,183~938
$ 711,636
268,442
3.397 %
1.281
230,365
1.100
186,547
180,204
0.890
0.860
169,476
163,103
147,306
134,130
131,864
2,323,073
18,627,432
$20,950,505
0.809
0.779
0.703
0.640
0.629
11.088
88.912
100.000%
Source: Palm Beach County Property Appraiser.
120
City of Boynton Beach, Florida
Demographic StatisticsMUnaudited
Fiscal Year School
Ended September Population Enrollment
30 * **
Unemployment
Rate***
1992 48,144 115,000
1993 48,428 122,000
1994 48,848 126,000
1995 49,085 132,725
1996 50,940 133,991
1997 52,311 136,588
1998 53,635 139,185
1999 55,483 148,781
2000 56,300 154,038
2001 61,816 156,856
8.04 %
9.10
9.60
7.80
8.40
7.80
6.70
5.70
5.50
5.90
* The population estimate for all years was calculated by the City's planning department.
** Data is for Palm Beach County. Source: Palm Beach County school information.
*** Data is for all of Palm Beach County. Source: Florida Department of Commerce, Division
of Employment Security
121
City of Boynton Beach, Florida
Miscellaneous Statistical Data--Unaudited
Date of Incorporation:
Form of Government:
Location and Area:
July 21, 1920
City Commission--Manager with four commission members elected from
districts to serve staggered two-year terms and a mayor elected at large for a
two-year term. The vice mayor is chosen by the commission on an annual basis.
The City Manager is appointed by the commission.
The City encompasses an area of 16.1 square miles and is located about 12
miles south of West Palm Beach which is the county seat of Palm Beach County.
The City is bounded on the east by Lake Worth and the Intracoastal Waterway,
except for a small section which extends to the Atlantic Ocean. Palm Beach
County is located on the southeast coast of Florida and extends westward to
Lake Okeechobee with a total area of 2,230 square miles including 46 miles of
frontage on the Atlantic Ocean and about 25 miles of frontage on Lake
Okeechobee.
Police Protection:
Fire Protection:
Recreational Facilities:
Continued on next page.
136 sworn officers, 33 civilian full-time employees and 20 part-time school
guards and 2 part-time students clerks.
3 fire stations, 93 firefighters (52 are state-certified paramedics), 10 civilians and
7 advanced life support units.
Tennis courts--28 (23 lighted)
Tennis pro shops--1
Shuffleboard courts--16 lighted
Ball fields--9 (8 lighted diamonds)
Public beach--l,000 feet frontage on the Atlantic Ocean
Boat launching ramps--6 boat ramps on the Intracoastal and 2 boat
ramps at Pioneer Canal Park
Swimming pool--25 meter
Parks--24 locations with vadous recreational facilities and playgrounds
Activity centers--7
Municipal golf course ~7 holes
Racquetball Courts--6 (4 lighted)
Senior Center
122
City of Boynton Beach, Florida
Miscellaneous Statistical Data--Unaudited (continued)
Water System:
Sewer System:
Water plant size:
Total meters:
Total living units served:
Residential rate:
Inside City
Outside City
19.3 MGD
30,808
49,254
$6.65 minimum 0--3,000 gallons
graduated scale for over 3,000
$8.31 minimum 0--3,000 gallons
graduated scale for over 3,000
Joint Regional Wastewater Treatment
Plant (Boynton Beach-Delray Beach):
Total connections
(City sewage collection):
Total living units served:
Residential rate:
Inside City
Outside City
12.0 MGD reserved for
Boynton Beach service area
29,257
47,545
$10.13 base
$1.54/1,000 gallons with a
maximum of 7,000 gallons
$12.66 base
$1.93/1,000 gallons with a
maximum of 7,000 gallons
Property Taxes:
Rate for $1,000 nonexempt assessed valuation January 1, 2000:
City of Boynton Beach taxes
General operating
Debt service
Palm Beach County taxes
General operating
Palm Beach County School Board
General operating
7.816
0.411
4.600
9.043
21.870
32,477
6,641
20.4
Elections:
Number of registered voters:
Last general election
Number of votes cast in:
Last general election
Percentage of registered voters voting in:
Last general election
123
Compliance Section
City of Boynton Beach, Florida
Schedule of Expenditures of Federal Awards
and State Financial Assistance
Year ended September 30, 2001
Grantor/Pass-Through
Agency/Program Title
Federal Agencies
Corporation for National &
Community Service
AmeriCorps
U.S. Department of Health and Human
Services
Passed through Florida
Department of Health:
Assistance Programs for
Chronic Disease Prevention
and Control
Preventive Health and Heath
Services Block Grant
Total O.S. Department of Health and
Human Services
U.S. Depa~hnent of Housing and Urban
Development:
Community Development Block
Grant/Entitlement Grant
Community Development Block
Grant/Entitlement Grant
Total U.S. Department of Housing and
Urban Development
U.S. Depa,hnent of Justice:
Public Safety Partnership and
Community Policing Grants
Public Safety Partnership and
Community Policing Grants
CFDA/CSFA Contract/Grantor Transfers to
Number Number Expenditures Subrecipients
NCSA-61200-H01-
94.006 4101
$ 3,000 $ -
93.945 COHV4 100,000
93.991 COHV4 148,000
CDBG #B-99-MC-
14.218 12-0043
CDBG #B-00-MC-
14.218 12-0043
16.710 1999-CM-WX-2785
16.710 2000-CM-WX-0057
248,000
111,036 39,414
361,189 143,662
472,225 183,076
15,122
3,754
020~-0260879 124
City of Boynton Beach, Florida
Schedule of Expenditures of Federal Awards
and State Financial Assistance (continued)
Year ended September 30, 2001
Grantor/Pass-Through
Agency/Program Title
CFDA/CSFA Contract/Grantor
Number Number
Federal Agencies (continued)
U.S. Department of Justice (continued)
Local Law Enforcement Block Grant
Local Law Enforcement Block Grant
Passed through PaLm Beach County,
Florida:
Byme Formula Grant - Multi-
Agency Narcotic Unit Grant
Total U.S. Department of Justice
16.592 1999-LB-VX-7518
16.592 2000-LB-VX-0734
01-CJ-Jl-10-60-01-
16.579 170
U.S. Department of Transportation:
Passed through Florida Department
of Transportation:
State and Community
Highway Safety
National Foundation on the Arts and
Humanities
Passed through Florida Department
of State:
State Library Program
20.600 $8-00-06-29-01
45.310 00-LSTA-K-01
Total expenditures of federal awards
Transfers to
Expenditures Subrecipients
71,812
128,958
24,900
244,546
38,306
28,298 -
$1,034,375 $183,076
State Agencies
Florida Department of Health
Emergency Medical Services
Matching Awards
Florida Department of State
Division of Library and Information
Services
Passed through Palm Beach
County, Florida:
State Aid to Libraries
Division of Cultural Affairs
Cultural Facilities Grant Program -
1913 Schoolhouse Museum and
Amphitheater Grant
Total Florida Deparlment of State
64.003 M9078
$ 679 $ -
45.030 01-ST-45 122,519
45.014 2K9025 78,307
200,826
0201-0260879 125
City of Boynton Beach, Florida
Schedule of Expenditures of Federal Awards
and State Financial Assistance (continued)
Year ended September 30, 2001
Grantor/Pass-Through
Agency/Program Title
State Agencies (continued)
Florida Housing Finance Corporation
State Housing Initiatives
Partnership Program
State Housing Initiatives
Partnership Program
Total Florida Housing Finance
Corporation
Florida Department of Conu'mmity
Affairs
Community Revitalization - Urban
Infill and Redevelopment
Program
Total e~penditures of state financial
assistance
CFDA/CSFA Contract/Grantor
Number Number
52.901 N/A
52.901 N/A
01-U1-07-10-60o02-
52.021 012
Transfers to
Expenditures Subrecipients
293,806
126,168
419,974
45,213
$ 666,692 $ -
See accompanying notes.
o~o~4~oe?~ 126
City of Boynton Beach, Florida
Notes to the Schedule of Expenditures of Federal
Awards and State Financial Assistance
Year ended September 30, 2001
1. Basis of Presentation
The accompanying schedule of expenditures of federal awards and state financial assistance
includes federal and state grant activity of the City of Boynton Beach, Florida and is presented
on the modified accrual basis of accounting. The information in this schedule is presented in
accordance with the requirements of OMB Circular A-133, Audit of States, Local Governments,
and Non-Profit Organizations and Chapter 10.550, Rules of the Auditor General.
2. Contingency
The grant revenue amounts received are subject to audit and adjustment. If any expenditures are
disallowed by the grantor agency as a result of such an audit, any claim for reimbursement to the
grantor agencies would become a liability of the City. In the opinion of management, all grant
expenditures are in compliance with the terms of the grant agreements and applicable federal and
state laws and regulations.
0201-026087S 127
ERNsT & YOUNG
· Ernst & Young LLP
Phillips Point, West Tower
Suite 1200
777 South Flagler Drive
West Palm Beach, Florida 33401
· Phone: (561) 655-8500
Fax: (561) 838-4191
www.ey, com
Independent Certified Public Accountants Report on Compliance and
Internal Control over Compliance Applicable to Each Major
Federal Awards Program and State Financial Assistance Project
The Honorable Mayor and
City Commission
City of Boynton Beach, Florida
Compliance
We have audited the compliance of the City of Boynton Beach, Florida, (the City), with the types
of compliance requirements described in the U. S. Office of Management and Budget (OMB)
Circular A-133 Compliance Supplement, and the requirements described in the Executive Office
of the Governor's State Projects Compliance Supplement, that are applicable to each of its major
federal awards programs and state financial assistance projects for the year ended September 30,
2001. The City's major federal awards programs and state financial assistance projects are
identified in the summary of auditor's results section of the accompanying schedule of findings
and questioned costs. Compliance with the requirements of laws, regulations, contracts and
grants applicable to each of its major federal awards programs and state financial assistance
projects is the responsibility of the City's management. Our responsibility is to express an
opinion on the City's compliance based on our audit.
We conducted our audit in accordance with auditing standards generally accepted in the United
States; the standards applicable to financial audits contained in Government Auditing Standards,
issued by the Comptroller General of the United States; OMB Circular A-133, Audits of States,
Local Governments, and Non-Profit Organizations; and Chapter 10.550, Rules of the Auditor
General. Those standards, OMB Circular A-133, and Chapter 10.550, Rules of the Auditor
General, require that we plan and perform the audit to obtain reasonable assurance about whether
noncompliance with the types of compliance requirements referred to above that could have a
direct and material effect on a major federal awards program or state financial assistance project
occurred. An audit includes examining, on a test basis, evidence about the City's compliance
with those requirements and performing such other procedures as we considered necessary in the
circumstances. We believe that our audit provides a reasonable basis for our opinion. Our audit
does not provide a legal determination on the City's compliance with those requirements.
0201-0260879
128
[mst & Young LU' is a member of [mst & Young International, ktd.
In our opinion, the City complied, in all material respects, with the requirements referred to
above that are applicable to each of its major federal awards programs and state financial
assistance projects for the year ended September 30, 2001. However, the results of our auditing
procedures disclosed an instance of noncompliance with federal requirements, which is required
to be reported in accordance with OMB Circular A-133 and which is described in the
accompanying schedule of findings and questioned costs as item 01-01.
Internal Control Over Compliance
The management of the City is responsible for establishing and maintaining effective internal
control over compliance with requirements of laws, regulations, contracts, and grants applicable
to federal awards programs and state financial assistance projects. In planning and performing
our audit, we considered the City's internal control over compliance with requirements that could
have a direct and material effect on a major federal awards program or state financial assistance
project to determine our auditing procedures for the purpose of expressing our opinion on
compliance and to test and report on internal control over compliance in accordance with OMB
Circular A-133 and Chapter 10.550, Rules of the Auditor General.
Our consideration of the internal control over compliance would not necessarily disclose all
matters in the internal control that might be material weaknesses. A material weakness is a
condition in which the design or operation of one or more of the internal control components
does not reduce to a relatively low level the risk that noncompliance with applicable
requirements of laws, regulations, contracts, and grants that would be material in relation to a
major federal awards program or state financial assistance project being audited may occur and
not be detected within a timely period by employees in the normal course of performing their
assigned functions. We noted no matters involving the internal control over compliance and its
operation that we consider to be material weaknesses.
This report is intended solely for the information and use of the City's Honorable Mayor and
City Commission, management and federal and state awarding agencies and pass-through
entities and is not intended to be and should not be used by anyone other than these specified
parties.
December 28, 2001
0201-0260879 1 29
City of Boynton Beach
Schedule of Findings and Questioned Costs
Federal Awards Programs and State Financial Assistance Projects
September 30, 2001
Part I~ummary of Auditor's Results
Financial Statement Section
Type of auditor's report issued:
Internal control over financial reporting: Material weakness(es) identified?
Reportable condition(s) identified not considered to be
material weaknesses?
Noncompliance material to financial statements noted?
Federal Awards and State Projects Section
Dollar threshold used to determine Type A programs:
Federal
State
Type of auditor's report on compliance for major federal
programs and state projects:
Auditee qualified as low-risk auditee?
Internal control over major programs:
Material weakness(es) identified?
Reportable condition(s) identified not considered to be
material weaknesses?
Any audit findings disclosed that are required to be
reported in accordance with Circular A-133 and/or
Chapter 10.550?
Unqualified
Yes [ No ]
X
$300,000
$100,000
Unqualified
Yes I No I
X
X
X
X
130
City of Boynton Beach
Schedule of Findings and Questioned Costs
Federal Awards Programs and State Financial Assistance Projects
September 30, 2001
Part l~Summary of Auditor's Results (continued)
Identification of major federal programs and state projects:
Federal Programs:
CFDA Number Name of Federal Program
16.592
93.945
93.991
Local Law Enforcement Block Grant
Water Fluoridation Assistance Program
Preventive Health and Heath Services Block Grant
State Projects:
· CSFA Number
Name of State Project
52.901
45.03O
State Housing Initiatives Program Grant
State Aid to Libraries
Part IImFinancial Statement Findings Section
This section identifies the reportable conditions, material weaknesses, and instances of
noncompliance related to the financial statements that are required to be reported in accordance
with Chapter 5.18 of Government Auditing Standards.
No matters were reported.
0201-0260879 1 3 1
City of Boynton Beach
Schedule of Findings and Questioned Costs (continued)
September 30, 2001
Part III--Federal Award Findings and Questioned Costs
This section identifies reportable conditions, material weaknesses, and instances of
noncompliance, including questioned costs, related to the audit of major federal programs that
are required to be reported in accordance by Circular A-133, Section .510.
01-01 U.S. Department of Justice
CFDA 16.592 - Local Law Enforcement Block Grant
Criteria - A-102 Common Rule requires that a physical inventory of equipment acquired under
federal awards be taken every two years.
Condition - The City has not taken a physical inventory of tangible personal property within the
last two fiscal years.
Questioned Costs - None.
Effect - The City has not complied with the requirements referred to above, and has limited
assurance as to the safeguarding of and proper record keeping for federally funded equipment.
Recommendation - The City should continue to ensure that property records accurately reflect
those items purchased with federal funds, and implement procedures that require a complete
physical inventory of its tangible personal property at least every two years.
Part IV - State Project Findings and Questioned Costs
This section identifies reportable conditions, material weaknesses, and instances of
noncompliance, including questioned costs, related to the audit of major state financial assistance
projects that are required to be reported by Chapter 10.550 of the Rules of the Auditor General.
No matters were reported.
020~-0260879 132
City of Boynton Beach, Florida
Corrective Action Plan
September 30, 2001
Federal Programs:
Finding - The City has not taken a physical inventory of equipment within the last two years as
required by A-102 Common Rule.
Recommendation - The City should ensure that the required physical inventory is taken every
two years.
Management Response - We concur with the finding and will ensure that the required physical
inventory of equipment is taken every two years.
02o~-o2~oe79 133
~_[I ERNST & YOUNG
· Ernst & Young ttP
Phillips Point, West Tower
Suite 1200
777 South Flag[er Drive
West Palm Beach, Florida 33401
· Phone: (561) 655-8500
Fax: (561) 838-4191
www. ey. com
Independent Certified Public Accountants Report on Compliance
and Internal Control over Financial Reporting Based on an Audit
of the General Purpose Financial Statements Performed in
Accordance with Government Auditing Standards
The Honorable Mayor and
City Commission
City of Boynton Beach, Florida
We have audited the general purpose financial statements of the City of Boynton Beach (the
City) as of and for the year ended September 30, 2001, and have issued our report thereon dated
December 28, 2001. We conducted our audit in accordance with auditing standards generally
accepted in the United States and the standards applicable to financial audits contained in
Government Auditing Standards, issued by the Comptroller General of the United States.
Compliance
As part of obtaining reasonable assurance about whether the City's general purpose financial
statements are free of material misstatement, we performed tests of its compliance with certain
provisions of laws, regulations, contracts and grants, noncompliance with which could have a
direct and material effect on the determination of financial statement amounts. However,
providing an opinion on compliance with those provisions was not an objective of our audit and,
accordingly, we do not express such an opinion. The results of our tests disclosed no instances of
noncompliance that are required to be reported under Government Auditing Standards.
Internal Control Over Financial Reporting
In planning and performing our audit, we considered the City's internal control over financial
reporting in order to determine our auditing procedures for the purpose of expressing our opinion
on the general purpose financial statements and not to provide assurance on the internal control
over financial reporting. Our consideration of the internal control over financial reporting would
not necessarily disclose all matters in the internal control over financial reporting that might be
material weaknesses. A material weakness is a condition in which the design or operation of one
or more of the internal control components does not reduce to a relatively low level the risk that
misstatements in amounts that would be material in relation to the general purpose financial
0201-0260879
134
Ernst & Young t~ p is a member of Ernst & Young International, Etd.
statements being audited may occur and not be detected within a timely period by employees in
the normal course of performing their assigned functions. We noted no matters involving the
internal control over financial reporting and its operation that we consider to be material
weaknesses, as defined above. However, we noted other matters involving the internal control
over financial reporting that we have reported to the City Commission in a separate
communication dated December 28, 2001.
This report is intended solely for the information and use of the City's Honorable Mayor and
City Commission, management and federal and state awarding agencies and pass-through
entities and is not intended to be and should not be used by anyone other than these specified
parties.
December 28, 2001
0201-0260879 135
Required Communications
0201-0260879
0
0
0
0
Attachment to Communication with
the Honorable Mayor and City Commission
Pursuant to our engagement letter, you have engaged us to conduct an audit of the City of Boynton Beach, Florida's
financial statements and of the City's federal programs and state projects for the year ended September 30, 2001 in
accordance with auditing standards generally accepted in the United States, the standards for financial audits
contained in Government Auditing Standards issued by the Comptroller General of the United States, Office of
Management and Budget (OMB) Circular A-133, Audits of States, Local Governments and Non-Profit
Organizations, and Chapter 10.550, Rules of the Auditor General. Our responsibilities for testing and reporting on
internal control and on compliance with applicable laws and regulations under those standards are described in the
table below. In addition, the table contrasts our responsibilities in this engagement with other procedures that we
could perform in other financial-related audits.
Service That We
Could Provide
Our Responsibility
Regarding Internal Control
Our Responsibility Regarding
Compliance with Laws and Regulations
Financial
statement audit--
GAAS
Financial
statement audit--
Government
Auditing
Standards
OMB Circular
A-133 and
Chapter 10.550
We consider internal control to plan the nature, timing
and extent of audit procedures for the purpose of
expressing our opinion on the financial statements. We
report, orally or in writing, any reportable conditions,
including material weaknesses, that we identify as a
result of our audit procedures. Our report does not
provide assurance on internal control over f'mancial
reporting.
In addition to the GAAS responsibilities, we are required
to issue a written report on our consideration of internal
control and identify reportable conditions, including
material weaknesses, if any. Our reports do not provide
assurance on internal control over financial reporting.
We consider internal control over federal award program
and state financial assistance project compliance. Our
tests of controls include the controls over all major
federal programs and state projects (aggregate
expenditures of all major programs are to encompass at
least 25% of total federal program expenditures and 50%
of total state project expenditures). We report on such
consideration and testing, and disclose reportable
conditions including material weaknesses we identify.
Our report does not provide assurance on the internal
control over compliance.
We design our audit to provide reasonable
assurance of detecting fraud that is
material to the financial statements and
illegal acts that have a direct and material
effect on the financial statement amounts.
In addition to the GAAS responsibilities,
we design our audit to provide reasonable
assurance of detecting material
misstatements resulting from
noncompliance with provisions of
contracts or grant agreements that have a
direct and material effect on the £mancial
statements. We issue a written report on
the results of these procedures; however,
our report does not express an opinion on
compliance.
We perform procedures for the purpose of
expressing an opinion whether major
federal programs and state projects
(aggregate expenditures of all major
programs are to encompass at least 25% of
total federal program expenditures and
50% of total state project expenditures)
have been administered in compliance
with applicable laws and regulations.
o2o~-o2sos;,9 144
Service That We
Could Provide
Our Responsibility
Re--Internal Control
Examination-
level attestation
We could be engaged to examine and report on
management's written assertion as to the design and
operating effectiveness of internal control. The
engagement would be conducted in accordance with
American Institute of Certified Public Accountants
(AICPA) standards for attestation engagements, and would
include an evaluation of the design of the City's internal
control, and performing tests of relevant internal control
policies and procedures to evaluate their operating
effectiveness.
Agreed-upon
procedures level
attestation
We could be engaged to perform agreed-upon
procedures related to management's written assertions
as to the design and operating effectiveness of internal
control. The objective of the agreed-upon procedures is
to present specific findings to assist users in evaluating
management's assertions. Our procedures generally may
be as limited or extensive as the users desire, as long as
the users (a) participate in establishing the procedures to
be performed and (b) take responsibility for the
sufficiency of such procedures for their purposes.
Our Responsibility Regarding
Compliance with Laws and Regulations
We could be engaged to examine and
report on management's written assertion
regarding compliance. The engagement
could be conducted at the financial
statement level, or could result in a
determination as to whether all federal
programs have been administered in
accordance with applicable laws and
regulations. The engagement would be
conducted in accordance with AICPA
standards for attestation engagements, and
would include obtaining an understanding
of the specific compliance requirements,
obtaining an understanding of the design
of the City's internal control over
compliance, and testing compliance with
specified requirements.
We could be engaged to perform agreed-
upon procedures related to management's
written assertions regarding compliance.
The objective of the agreed-upon
procedures is to present specific findings
to assist users in evaluating management's
assertions. Our procedures generally may
be as limited or extensive as the users
desire as long as the users (a) participate
in establishing the procedures to be
performed and (b) take responsibility for
the sufficiency of such procedures for
their purposes.
020%0260879 145
..~ooo~o _-
DEVELOPMENT ORDER OF THE CITY COMMISSION OF THE
CITY OF BOYNTON BEACH, FLORIDA
PROJECT NAME: Woolbright Plaza
APPLICANT'S AGENT: H.P. Tomkins, Jr. of H.P.T. Consultants, Inc.
APPLICANT'S ADDRESS: 2295 Corporate Boulevard #240, Boca Raton, FL 33431
DATE OF HEARING RATIFICATION BEFORE CITY COMMISSION: March 5, 2002
TYPE OF RELIEF SOUGHT: Height Exception
LOCATION OF PROPERTY: Southwest corner of Woolbright Road and Congress Avenue
DRAWING(S): SEE EXHIBIT "B" ATTACHED HERETO.
X THIS MATTER came before the City Commission of the City of Boynton Beach, Florida
appearing on the Consent Agenda on the date above. The City Commission hereby adopts the findings
and recommendation of the Planning and Development Board, which Board found as follows:
OR
THIS MATTER came on to be heard before the City Commission of the City of Boynton
Beach, Florida on the date of hearing stated above. The City Commission having considered the relief
sought by the applicant and heard testimony from the applicant, members of city administrative staff and
the public finds as follows:
Application for the relief sought was made by the Applicant in a manner consistent with the
requirements of the City's Land Development Regulations.
The Applicant
~' HAS
HAS NOT
established by substantial competent evidence a basis for the relief requested.
The conditions for development requested by the Applicant, administrative staff, or
suggested by the public and supported by substantial competent evidence are as set forth
on Exhibit "C" with notation "Included".
The Applicant's application for relief is hereby
X'... GRANTED subject to the conditions referenced in paragraph 3 hereof.
DENIED
5. This Order shall take effect immediately upon issuance by the City Clerk.
All further development on the property shall be made in accordance with the terms and
conditions of this order.
7. Other
Location Map
Woolbright Plaza
EXHIBIT "A"
SITE
500 0 500
1000
N
1500 Feet
W~ E
S
EXHIBIT
t:: I
~ EJ N E:~ R E S S-- A VE N U E j '
tI . .t. ~ i l, l,'! -~ I..~ t- ii ,-,, 1. If
;':i~'~i ~ ~1 ~:;~"t1~i",i'~ 11~'hlH;li!i~ I!:I ,t
SURVEYINe~ MAPPINa' ' I .........
BO~A RATON, FLORIDA 38432 ~c~'o. ~O.A. [ ~OLBRIGHT PLAZA
TEL (561) 382-2~84, FAX (561) 3~4-7125 J
JI.
II
'"~.W. SMIT~CHITECT
,':'::'"$':,:: ~ -:'"-===
·. /.; .~..'
"P, W, SM T HITECT
EXHIBIT"B"
S00°01'07'"~
SOO'O/',
EXHIBIT"B~:
EXHIBIT "C"
Conditions of Approval
Project name: Woolbright Plaza
File number: COUS 01-007
Reference: Bna review revised plans identified as Conditional Use / Major Site Plan Modification. File COUS
01-007 with a February 12, 2002 Planning and Zoning Division date stamp marking.
DEPARTMENTS INCLUDE REJECT
PUBLIC WORKS - General
Comments: None X
PUBLIC WORKS - Traffic
Comments:
1. Driveways accessing both Woolbright and Congress should be "right in-right X
OUt".
UTILITIES
Comments:
2. Fire flow calculations will be required demonstrating the City Code X
requirement of 1,500 g.p.m, as stated in LDR Chap. 6, Art. IV, Sec. 16, or the
requirement imposed by insurance underwriters, whichever is greater (see
CODE Sec. 26-16(a)).
3. All utility easements are shown on the rectified site plan and landscaping X
drawings; we will determine which trees may interfere with existing utilities.
In general, palm trees will be the only tree species allowed within utility
easements. Canopy trees may be planted outside of the easements so that
roots and branches will not impact those utilities within the easement in the
foreseeable future. LDR Sec 7.5-18.1 give public utilities the authority to
remove any trees that interfere with utility services, either in utility easements
or public rights-of-way.
4. The Utilities Department does not approve of a CBS screen wall or X
continuous heavy landscape visual screen barrier within its utility easement
along the west property line of this project. Palm tree cluster(s) and staggered
on either side of the existing water main may be planted to satisfy the
screening intent. However, the Utilities Department will field locate the water
main at the time of landscape planting to ensure that no trees are installed that
would be detrimental to the existing water main. Low shrubbery is
permissible provided that the applicant executes a "Hold Harmless"
agreement in the event the Department is required to excavate any portion of
the utility easement to repair and/or replace any portion of the existing water
main that would damage and/or destroy said palm tree clustering or said low
shrubbery. The aspects of this condition relative to the density of
landscaping materials are superseded by Commission Condition #45.
COA revised.doc
03/13/02
2
DEPARTMENTS INCLUDE REJECT
5. Water and sewer lines to be owned and operated by the City shall be included X
within utility easements. Please show all proposed easements on the
engineering drawings, master site plan and landscape plan using a minimum
width of 12 feet. The easements shall be dedicated via separate instrument to
the City as stated in CODE Sec. 26-33(a).
FIRE
Comments:
6. The site plan and master plan design documents shall adhere to Chapter 9 of X
the Code of Ordinances of the City of Boynton Beach entitled "Fire
Protection and Prevention." This ordinance adopts NFPA 1, Fire Prevention
Code, 1997 edition, and NFPA 101, Life Safety Code, 1997 edition
7. Design documents shall demonstrate compliance with LDR Chapter 6, X
Section 16, which provides requirements for hydrants. Hydrants in
commercial applications shall be no more than 300 feet apart and the remotest
part of any structure shall be no more than 200 feet from a hydrant.
Connections shall be to mains no less than six (6) inches in diameter. In
addition to domestic requirements at a residual pressure of not less than 20
psi, a fire flow of at least 1500 gpm is required.
8. Design documents where underground water mains and hydrants are to be X
provided, must demonstrate that they will be installed, completed, and in
service prior to construction work per NFPA 1, (1997) Section 41-2.3.2.
9. Pursuant to City Ordinance 9-3F, the Fire Marshal has developed an X
Administrative Order dated May 9, 2001, that provides the minimum
performance for all security gates and emergency access. Another
Administrative Order dated May 15,2001 addresses Knox Box storage of
information for responding emergency personnel.
10. Design documents must demonstrate compliance with the requirements for X
fire lanes that are provided in Section 9-21 of the City Ordinances. Signing
and marking are described in LDR Chapter 23 Section B2.
11. Fire Lanes shall be provided at the start of a project and be maintained X
throushout construction for access per NFPA 1, Section 41-2.1.
POLICE
Comments: None X
ENGINEERING DIVISION
Comments:
COA revised.doc
03/13/02
DEPARTMENTS INCLUDE REJECT
12. Provide drainage plans and design data for site drainage (Chapter 6, Article X
W, Section 5). The plans must include flow arrows. Any work done within
the right-of-way and/or existing facilities within the right-of-way will require
review, approval, and permitting by Palm Beach County and the Florida
Department of Transportation.
X
13. Resolve the conflicts between outdoor freestanding light poles and new shade
trees. Replace or relocate large canopy trees adjacent to light fixtures to
eliminate future shadowing on the parking surface (LDR, Chapter 23, Article
II, Section A. 1 .b).
14. Sidewalks adjacent to parking lots shall be continuous through driveways to X
mark pedestrian paths and shall be 6 inches thick within driveways (LDR,
Chapter 23, Article II, Section P). Indicate by note that the sidewalks within
the driveway will be 6 inches thick.
15. Show sight triangles graphically on the Site Plan and Landscaping Plan. X
Reference FDOT Standard Index 546 for the sight triangles along all collector
and arterial roadways.
16. Provide, delineate and stripe a "Loading Area"; include a pavement message X
in yellow indicating "No Parking - Loading Zone". Also, see City Standard
Drawings B-98001 and B-90013 for striping details.
17. Proof of other agency permits shall be required prior to the issuance of other X
permits.
18. Show written and graphic scale on all sheets. X
19. Indicate stall widths on plans. X
20. Orient the dumpster enclosure in a southwest direction to facilitate efficient X
pick-up and maneuvering.
BUILDING DIVISION
Comments:
21. Relocate the two (2) handicap parking spaces located on the south side of the X
4-story building to one (1) space on the east side and one (1) space of the west
side of the building.
22. At time of permit review, submit signed and sealed working drawings of the X
proposed construction.
COA revised.doc
03/13/02
4
DEPARTMENTS INCLUDE REJECT
23. At time of permit review, submit for review an addressing plan for the X
project.
PARKS AND RECREATION
Comments: None X
FORESTER/ENVIRONMENTALIST
Comments:
24. Indicate on the landscape plan the existing desirable trees that will be X
preserved, relocated or removed and replaced on the site.
25. Indicate on the plans the newly planted trees that are replacements (separate X
symbol) for the removed trees. These trees should be in addition to the
Landscape Code required trees on the site.
PLANNING AND ZONING
Comments:
26. Since this project is phased, this site plan is only valid for one (1) year from X
the date of City Commission approval and an additional fee is required.
Indicate the timing for the phasing. The sequence of construction will be per
phasing delineation shown on the site plan. Any change to the phasing plan
will be subject to a minor site plan modification request.
27. The maximum allowable height in the C-3 zoning district is 45 feet. Any X
eligible architectural elements listed in Chapter 2, Section 4.F.2, such as
parapets or towers as shown on the plan exceeding this limit will require
approval of a height exception. The proposed height should be indicated in
the tabular data of the site plan.
28. In an effort to achieve further compatibility with the surrounding properties, X
staff recommends reducing the height of both pole signs to a maximum of 12
feet in height and eliminating the Light Emitting Diodes (LED) Scoreboard
display.
29. The building area and proposed uses in the traffic impact analysis do not X
match the area (57,750 square feet vs. 59,290 square feet) and uses on the site
plan. Submit a revised traffic study prior to City Commission review.
30. Provide cross access agreements between the subject property and the X
property to the south.
31. Include a color rendering of all elevations prior to the Planning & X
Development Board meeting (Chapter 4, Section 7.D.2.).
COA revised.doc
03/13/02
5
DEPARTMENTS INCLUDE REJECT
32. Submit a color sample / swatch of all major exterior finishes prior to the X
Planning & Development Board meeting. Each sample and / or elevation
shall include the manufacturer's name and color code (Chapter 4, Section
7.D.1.).
33. All required trees shall be at minimum 12 feet overall height and 3 caliper X
inches when planted (Chapter 7.5, Article II, Section 5.C.2.).
34. Prior to the Planning & Development Board, on the site plan or separate X
sheet, provide a detail or typical of all outdoor freestanding lighting fixtures.
The detail must include the pole material, height, and color. The design,
style, and illumination level shall be compatible with the building design
(height) and shall consider safety, function, and aesthetic value (Chapter 9,
Section 10.F. 1.).
35. Sculptures, fountains, gardens, pools, and benches shall be encouraged within X
the site design (Chapter 9, Section 10.H.). The site plan indicates that a
fountain and a planter is proposed near the four-story building. Provide a
detail of both.
36. Wall signs shall be designed and treated as part of the architecture of a X
building and shall be reviewed at the time of site plan review. On the
elevations, indicate the color, type and height of all wall signs (Chapter 9,
Section 10.I. 1.). The number of colors used for tenant signage for multiple
tenant buildings shall be limited to two, in addition to white and black.
Colors of nationally registered copy of tenants within the building shall be
included in this limitation (Chapter 9, Section 10.I.3). Despite the code limit
to two colors, staffrecommends limiting the sign color of the tenants of the
one-story building to match the Walgreen's sign.
37. All plant material proposed within utility easements must obtain approval X
from the Utilities Department. The proposed West Indies Mahogany trees'
roots may conflict with the existing 8-inch Ductile Iron Pipe water main,
located in the utility easement along the west property line.
38. A buffer wall is required along the west perimeter buffer where the subject X
property abuts a residential district. The buffer wall shall not abridge any
easement rights or be constructed over any existing utilities in any easement
area and shall be setback at least two (2) feet from adjoining property lines
(Chapter 2, Section 4.L.). The existing easements may preclude the
placement of the buffer wall along the west property line. The applicant will
be required to either obtain a variance to omit the wall or to erect the wall
outside the easement area (see Utilities conditions).
39. Staff recommends that in the southwest comer of the site along the west X
perimeter landscape buffer where there is no utility easement, the West Indies
Mahogany trees shall be spaced closer than 30 feet apart as currently
COA revised.doc
03/13/02
6
DEPARTMENTS INCLUDE REJECT
proposed. See Commission condition #45 relative to spacing of
mahogany trees.
40. At the southeast comer of the site (along Congress Avenue), relocate the X
proposed Live Oak tree either a few feet to the north or south of the
pedestrian link to the public right-of-way sidewalk so that there are no
conflicts within the pedestrian walkway.
41. The floor plan and elevations for the four-story building must correspond to X
each other with regards to the entrances to the building. In parking areas, the
handicap parking spaces must be situated closest to entrances where handicap
ramps are required or provided. No handicap spaces shall be located where
no building entrances or handicap ramps are provided or proposed.
ADDITIONAL PLANNING & DEVELOPMENT BOARD CONDTIONS
Comments:
42. None X
ADDITIONAL CITY COMMISSION CONDITIONS
Comments:
43. No coin-operated or other types of stand-alone vending machines shall be X
permitted outside the one-story building or the four-story building
44. The temporary and permanent outdoor storage of shopping carts is strictly X
prohibited. This includes but is not limited to the dedication of parking stalls,
drive aisles, or sidewalks, as a place for the storage of shopping carts. Said
shopping carts must be returned and kept inside the buildings.
45. Along the west landscape buffer within the utility easement, the applicant X
shall replace the proposed Sabal Palm trees with Royal Palm trees (at same
specifications). In addition, the Areca Palm trees and appropriate shrub
material shall be installed at a height that will function as a significant lower-
to-midlevel visual buffer. The landscape material proposed in said west
landscape buffer shall be continued to the southwest comer of the subject site.
The West Indies Mahogany trees proposed on the west landscape buffer shall
be installed at a more "mature" height and will be planted tip-to-tip. A
mixture of "mature" Royal Palm trees and "mature" Live Oak trees shall be
installed alon$ the north and east property lines.
MWR/elj
\\CH\MAIN\SHRDATA\Planning\SHARED\WP\PROJECTS\Woolbright Plaza\COUS 01-007~COA revised.doc
EXHIBIT"D"
2~-2~' 5ADAL PALM~
C:LUSTEF;~..E~ IN Q~OUP5
Of: TNF;~J~E UJITI-I
$~-IFL~ S UN ED E F:;~'q E ATFI
12-14' AF~JECA PALM5
Fo' COCOPLUM HEE)GE
PF~OPE ~T'r' LINE
Id:)'
UJNEEL 5TOP.
EDGF_ OF PAVEMENT
LUEST ~,LIFFEF~ E)ETAIL
DUE TO A SCRI'VENER'S ERROR,
PROPOSED RESOLUTTON NO. R02-017 - RE: APPROVZNG .1OZNT
PRO.1ECT PARTTCZPATZON/FUNDZNG AGREEMENT WZTH PALM BEACH
COUNTY FOR THE CONSTRUCTTON OF BOYNTON BEACH BOULEVARD AND
MZLZTARY TRAZL ZNTERSECTZON ZMPROVEMENTS ZN AN AMOUNT NOT TO
EXCEED $27,220
AS TT APPEARED ON THE CI'TY COMMI'SSZON AGENDA FOR
03/05/02
HAS BEEN CHANGED TO NUMBER R02-037
DUE TO A SCRI'VENER'S ERROR,
PROPOSED RESOLUT1'ON NO. R02-0:1.8 - RE: APPROVZNG FULL
RELEASE OF SURETY FOR WATER ~'t4PROVEt4ENTS FOR THE PRO.1ECT
KNOWN AS HARRTSON I't4PORT/EXPORT~ AND REFUNDi'NG :$600 TO THE
DEVELOPER~ CONTRACTORS PlANAGEt4ENT SERVI'CES~ ZNC.
AS I'T APPEARED ON THE CTTY COMMTSSTON AGENDA FOR
03/05/02
HAS BEEN CHANGED TO NUI~IBER R02-038
DUE TO A SCRI'VENER'S ERROR,
PROPOSED RESOLUTZON NO. R02-0:[9 - RE: APPROVZNG FULL
RELEASE OF SURETY FOR WATER ZMPROVEMENTS FOR THE PRO3ECT
KNOWN AS PGD ZNC,f AND REFUNDTNG THE CASH SURETY OF $825 TO
CHRTS AND SHELLEY O'HARE
AS ZT APPEARED ON THE CTTY COMMZSSTON AGENDA FOR
03/05/02
HAS BEEN CHANGED TO NUMBER R02-039
DUE TO A SCRI'VENER'S ERROR,
PROPOSED RESOLUTi'ON NO. R02-020 - RE: APPROVI'NG FULL
RELEASE OF SURETY FOR WATER AND SEWER I'MPROVEt4ENTS FOR THE
PRO3ECT KNOWN AS Yt4CA, AND RETURNTNG THE LE'I-rER OF CREDI'T FROH
COHERTCA BANK TO THE DEVELOPER
AS IT APPEARED ON THE CITY COMMISSION AGENDA FOR
03/05/02
HAS BEEN CHANGED TO NUMBER R02-040
DUE TO A SCRI'VENER'S ERROR,
PROPOSED RESOLUTZON NO, R0 2-02 :[ - RE: RATZFYZNG SOUTH
CENTRAL REGZONAL WASTEWATER TREATIqENT & DZSPOSAL BOARD
ACTZON OF 3ANUARY 17~ 2002 AND APPROVING FUNDZNG FOR TASK ORDER
WZTH CONSULTZNG ENGZNEER HAZEN & SAWYER FOR PRELZI~IZNARY
DESZGN REPORT TO EXPAND THE SOUTH CENTRAL REGZONAL WASTEWATER
TREATI~IENT & DZSPOSAL BOARD'S RECLAZI~IED WATER SYSTEI~I TO 24 I~IGD~
ZN THE AI~IOUNT OF $47~100
AS ]:T APPEARED ON THE CTTY COMMTSSTON AGENDA FOR
03/05/02
HAS BEEN CHANGED TO NUMBER R02-041
DUE TO A SCRTVENER'S ERROR,
PROPOSED RESOLUTZON NO. R02-022 - RE: APPROVZNG ~ULL
RELEASE OF SURETY FOR WATER ZMPROVEMENTS FOR THE PRO.1ECT
KNOWN AS BOYNTON COMMERCE CENTER ZZ~ AND RETURNi'NG THE LE'n'ER
OF CREDZT FROM MELLON UNZTED NATZONAL BANK ZN THE AMOUNT OF
$33~550 TO THE DEVELOPER
AS TT APPEARED ON THE CTTY COt4t4ZSSTON AGENDA FOR
03/05/02
HAS BEEN CHANGED TO NUPlBER R02-042
DUE TO A SCRI'VENER'S ERROR,
PROPOSED RESOLUTZON NO. R02-024 - RE.' AUTHORZZZNG STAFF
TO REI~IOVE AND/OR REFUND ALL PENALTY FEES ASSOCZATED WZTH LATE
PAYMENT OF 2002 OCCUPATZONAL LZCENSE RENEWAL
AS TT APPEARED ON THE CITY COMMISSTON AGENDA FOR
03/05/02
HAS BEEN CHANGED TO NUI~IBER R02-044
DUE TO A SCRI'VENER'S ERROR,
PROPOSED RESOLUTZON NO. R02-023 - RE: APPROVI'NG AN
AGREEMENT FOR WATER SERVI'CE OUTSt'DE OF THE Ct'TY Lzt4]'TS AND
COVENANT FOR ANNEXATZON WZTH POLO R:[DGE DEVELOPER, LLC, FOR A
PARCEL OF LAND LOCATED ON THE WEST St'DE OF STATE ROAD AIA,
APPROX'rMATELY 197 FEET NORTH OF SEA ROAD
AS I'T APPEARED ON THE CI'TY COMMI'SSZON AGENDA FOR
03/05/02
HAS BEEN CHANGED TO NUMBER R02-043
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The City shah furnish appropriate auxiliary aids and services where necessary to afford an individual with a disability an equal
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The City shaft f~ntsh appropriate a~la~ aids and se~ces where necessa~ to afford an ~di~d~l with a d~abflity an equal
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The City shah furnish appropriate auxiliary aids and sel~rices where necessary to afford an individual with a disability an equal
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The City shah furnish appropriate auxiliary aids and services where necessary to afford an individual with a disability an equal
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Costello, {561) 742-6013 at least twenty-four hours prior to the program or activity in order for the city to reasonably accommodate
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If a person decides to appeal any decision made by the City Commission with respect to any matter considered at eht~ meeetnE~ he/she
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made, which record includes the testimony and evidence upon which the appeal is to be based. {F.S. 286.0105)
The City shall furnish appropriate auxiliary aids and services where necessary to afford an individual with a disability an equal
opportunity to participate in and enjoy the benefits of a service, program, or activity conducted by the City. Please contact Joyce
Costello, {561} 742-6013 at least twenty-four hours prior to the program or activity in order for the city to reasonably accommodate
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