e e e e e e e member SEO member verelli member zelli member cornfeld here member Pacer it's absent member Greenwald here and vice chairperson Rami and finance director the Leaning David Delina s yes I'm sorry about that to the flag of the United States of America to the na and move we approve the agenda [Music] um any public comments from anybody anywhere that's not having none uh now we need the approval of the minut I to do them individually can do them all you can do them all at once I move we approve the minutes of October 27th 2022 January 26 2023 July 27th 2023 and December 7th 2023 all in favor iOS no Carri um onfinish business um which is our organizational meeting in in a fact that's been around for a while uh so we have to nominate a chairperson and vice chair uh with the term ending March 21st of 2025 I nominate Ron Ramy for chair second um we have to have you can just do it unanimous all those in favor I I uh for vice chairman I'd like to nominate green wall any other nominations all those in favor I I thank you uh consideration and approval of the meeting schedule so the meeting schedule which is on page 20 um so we don't have to because we just did the organizational meeting we can eliminate the May 2nd meeting um then we have the next one would be the June 27th budget meeting preliminary budget meeting um out of how that one for you can oh cannot what's what's the what's the latest well um looking at the calendar uh me and the uh the board CER we were talking about you know your your October meeting um if you think about it logistically right I'm about a month away from closing out the books completely for September 30th you know um to have it ready for the October meeting would be a would be a stretch you know just because you you want to leave payables open for at least two months to to get everything in there but but it'll still be a good estimate what the presentation will be at that meeting we'll be rehashing a lot of the budget stuff that was already approved brought to the board in June brought to the Commission in September because we have to have a fully adopted budget by the end of September and we'll go ahead and rehash that so basically what we were talking about was is the October meeting really necessary at that point because from now until the end of the fiscal year it will just be about budgets right we will just be focusing on hey what's the 2025 budget looking like what are the numbers you know flushing out to be so we were thinking that if the board approves maybe we can look at instead of meeting four times a year we meet at three times a year you know we we take the 12 months and we divide it you know a third a third and a third to to get a better overview of how we're doing and matter of fact today's numbers that you're looking at represents a little bit over a third of the Year is already passed and uh we're moving forward so just for Logistics uh we could possibly not have an October meeting uh because really alls we would be doing is rehashing what we did for the budget the audit uh year end wouldn't be available probably until December uh so but that's up to that's up to the board were talking about the June meeting thee it's June meeting he was inquiring about that's I mean that's fine we can I don't know personally have a problem with eliminating the October and increase meetings fine if that's what we needan but but the first thing is is um who's available for June points out I anybody else you know I I hadn't intended on being down here I and there's no virtual alternative no we have a no you have to we took the uh Zoom away no one is doing some how many how how many do we need four need four you need four present for physical form um we got one two I can do it I'll know I try to something so you're you're maybe probably and you know if it's something where it absolutely has you you absolutely need someone I could you I could just come down I all right let's keep um 27th for w it's okay sure D when you say preliminary can you turn on your microphone you got to speak into it says on yeah okay closer got a little Clos uh there are lot a lot of preliminary budgets yes so on June 27th we are you from beginning to end at that point at prob say yeah at the June 27th the first uh usually the first five days of June the tax the property appraiser gives us their preliminary estimates and that's actually a very very close to what the July so they give us two of them they give us the first week in June is the first preliminary from the property appraisers and then this the first week in July is here's what the final ones so June is a very important one in my opinion because we're going to have a large majority of our budget in in place at that point it will represent close to something yes and you will have for us at that time financials through probably I can I for that meeting there I can push it through I'll have it through the end of May you know so you'll have October through May uh actual data in which we we will then forecast where we think we be at the end of the year and yeah we'll have pretty good numbers at that and my experience on the board was too many years uh so no we've never had any real surprises so I'm not concerned the only thing is we at that point the fire will be complete Y and we'll have some good strong num the cost of any changes so it's my opinion that we can use that June 27th meeting to go budget with the actuals in May should give us enough enough financial background to give us an idea what the Year Bud year and you were here and we beat you up so not I'm not conern yeah no that say is very try to keep that thing yes you your your preliminary budgets are practically near you know we are looking we we have a lot of strong data of of the past we kind of know the things that we're waiting on typically are health insurance you know uh health insurance and general liability insurance you know they you know Unfortunately they only give you about two months you know notice you know when hey this is what your premum are looking like you know you you want more but we always estimate on uh on an aggressive level you know uh uh of what insurance is looking like in the market and we will always have those calls with our broker hey what are some of your June 30 clients renewing at you know what's the increase and so we get those data points to be able to make a a best guess of where it'll be situations Insurance not only health insurance we now have other insurances that we consum yeah yeah yeah and and we we estimated that going into our 2023 uh budget uh and so yeah we'll we'll we'll have good numbers for you on that I don't think um we'll actually be out of the country in August 27th so that's what a talking about august7 so between the two if I'm needed for one I could I could do june but not August okay yeah okay okay I could proba be [Music] I just have a organizational question in that regard when would it come up for example with the upcoming sewer reigning project which we don't know what it'll cost but presumably over $3 million uh when do we as a group get to see that and discuss that in terms of how that's going to get paid for and all that sort of thing and the same with other either immediate or uh already foreseen major Capital items and I understand that we don't know where all the money is coming from and the governor may or may not scratch out things in the budget and so on and so forth um but it seems to me that if this group is going to be really fully doing what it's fulfilling its potential it should be discussing things like that as opposed to just looking at well here's the first four months of the year or three months of the year and yeah this one's out of whack and this one's out of whack but we expect it they're all going to come into line and you really can't tell a hell you're looking at the number so what I'm looking for in relation to all these meetings is when can this group really be the most effective in terms of having input into the process and there're going to be some years where we probably don't you know it's like yeah all in favor say I type stuff but sometimes it's not that simple and presumably there's not me but among other members there's expertise that could really be uh helpful to the town I mean that's why this group is here it's an advisory rep so that's my own my main question in relation to these uh meeting dates and the second thing being that uh and I'll just say it flat out I mean this group is much more effective at this a quorum present and I me again I'll I'll be blunt about it having served on this group for four years now if because of scheduling of important budgetary events most of the important meetings have to occur between you know sometime in May and sometime in October and since you can't participate via Zoom or other absentee means people who know that they can't be here during those months I hate to say this but really shouldn't be on this group that's my feeling about because if it's going to be effective we need people to be here to participate so in terms of the meeting dates I think they need to be set up and you would know the timeline the best but when it's likely that we'll have the most positive input to contribute June is I for for me anyway I my um recommendation to the board June is a is an extremely important meeting at at at June we will know what are our CIP plan is in June we will have uh more input on the sewer lining I know that it went before the voters and and apparently you know it was approved but at that moment there we'll know uh we the the glass will be a little bit clear that we can see through we'll know uh the type of funding that we're going to have whether it be srf or some type of bond funding will'll know what the the rates are at that moment in time and uh we'll obviously uh go go out to to to to bid for for a lot of that stuff so June is a very very important meeting uh not only for for my staff in my office but also as this committee you will get a first look at what we're seeing as far as property values what the millage is potentially going to be at and um other typ of other types of Revenue I have a question um today's environment uh I do Zoom calls all day long I could hit four countries in four hours with once right so was it was a city law or ordinance that we we canel the zoom as it has to do with does it have to do with we can't do these meetings virtually by law or well what it is the the meetings the law requires a physical Quorum present and for the past year we have not had a physical Quorum present okay so the zoom meeting was removed uh the zoom option was removed the only time we can do a zoom meeting if the governor put an order in place then that lacks inperson participation then you go to zoom okay that's so I I noticed in the past that maybe it was a different situation but some members were attending virtually and although you didn't have a quorum you could still get input from members and it still could be a productive meeting it may not be on the record as of that date but you do make progress including people on zoom and I assume that could be done you know aside from the prohibition in in the law that says you have to have a quorum but there's nothing to stop someone from tuning in I presume and contributing correct you can't make you can't take any actions it turn if if there's not a if a physical quum is present then the meeting they're productive just like um Mr Greenwall said but we can look at it again I could bring it to the town manager uh attention but we took Zoom we you know we took it away because we weren't able to get a physical quum present Y no I understand but I think that would be worth approaching especially for ad hoc meetings or whatever it be Excell we had several of them that they're productive but at the end there's no minutes on it but does generate a lot of interest I think have be done I would agree with that if we can do Zoom even if it's an unofficial meeting that's better than not having contributions from people for decision for decision but we we can still do what we were doing can't we where we just say this is a workshop we just call it a workshop and and it's not as desirable but it's that's still I think what everybody's saying if that's still a doable thing we'd like to at least keep that option in in place if people literally just can't make it they can't make it and and is the law is it a Florida law or a municipal law it is a Florida law that you have to have a physical quum present at any public meeting in the State of Florida yeah so can we have a motion to approve the meeting as uh the schedule as amended I'll make a motion second hi and I'll email you all about the zoom option I'll communicate with you all about the zoom option once I speak with Marshall thank you yeah okay so I'm going to be on uh this first page here uh which is called on the top on the very very top it should be called budget to actuals I think it's on page um 30 yeah 322 32 thank you um and so what you're looking at just for for those that are new here um in government budgets are very very important and here's why statutory ly I can't go above the budgeted expenditures without coming to the board and and requesting a budget uh Amendment revenues are estimated and so at the end of the day uh if we budget expenditures that's what we budget we budget expenditures and then we match up expenditures with the appropriate Revenue Source some revenues are restricted as to what we can use it for others are not but so at the end of so what we have here is you have under the column budget this right here was our approved budget uh for 2023 that's what the column is the next column over just says budget to January 2024 now let's look at the first line property taxes I've already received and like other governments in the State of Florida we've already received 8 6% of our revenue for the year right uh November through January now the remaining will continue to to trickle in during the year so that's that's pretty that's pretty straightforward and it's uh it's obviously set by the millage we only budget up to 96% because we always assume that 4% or 3% is not going to be collected uh but that rarely happens in uh in in town this affluent now so you have other things franchise fees those franchise fees there on line number two I'm sorry on line number three those franchise fees are like electric right and so when you are a a municipality you are allowed to have your own electric company if you would like but most governments what they do is they allow Florida Power and Light or what have you to come in to serve the uh population and the government then charges them a franchise fee and so that that's what that stuff is there is but typically everything is coming in as collected you can see sales and use tax right we've already collected if we're only looking at 33% October through January 33% of the revenue uh you know we've already collected about 67% of our revenue for sales and use tax the Florida economy continues to be strong people continue to spend and that's a good thing uh miscellaneous Revenue you know we only budgeted $5,000 there was an opioid settlement uh that's that's why that number there came in so much higher we had gotten uh the State of Florida participated in an opioid settlement this was our pro rated share of that settlement so that's why that number there the percentage is great uh it's interesting right investment income listen our our interest is doing great on on our investments right but we have to be conservative I I'm not allowed by Florida statute obviously to invest in Bitcoin or anything like that uh but so I have to be conservative but we also have more cash in that bank account and here's why if you look at line number 155 other sources of revenue if you recall we took out a loan to build the remaining portion of the fire department this loan was great the interest rate was 3 3. 275% interest uh it was no interest for the first 18 months during construction and then it converted from a line of credit into to a loan when we drew on it so October 2nd we said you know what we need to finish the fire department and this was always the plan we used our Reserve funds and we also knew that we want we had a bank loan in place to finish the construction and we also knew that hey we want to eliminate as much interest expenses possible so we'll take the loan out at the last possible moment and we did that on October 4th we drew down the entire 4. uh $4.9 million put it in our bank account there might be some Arbitrage because you know we're earning 7% interest and the loan is only costing us 3 you know 275 but it's a good problem to have and so we'll go from there how are you getting 7% oh on on our well well the Florida Prime that's in the in the mid five and six% that we're getting on on about a12 million of balances so we have we are our investments are tiered some are a little bit more liquid Florida Prime is very liquid um and then uh we also have other Investments that are tiered uh I think the average maturity goes out to three years but it's a very small portion of that but an average so so anyway so line 1 through 24 on this first page here is the revenue side of life right then you have on the bottom of the page 20 lines 25 through 46 are the expenditures right and so you can see that the budgeted Revenue matches the budgeted expenditure the January 2024 that's I'm just taking the budget and I'm just straight lining it to get kind of where we should be at the actuals are the actuals through January we're not anticipating any any more adjustments through that time period but you can see now if we drop to the bottom so that's kind of the the revenue side there the total there for all funds keep in mind that line 18 on the top line 18 that's for our general fund line 19 is our discretionary sales tax that's restricted money lines 20 21 and 22 are the building fund the water fund and the sewer fund so that's the revenue side of life now we go down to our expenditures well how are we doing on our expenditures as you can see here lines 25 through 45 most of them were doing we we're we're doing great and again the one that's throwing us out of whack there is line number 35 with the fire rescue right we're we're anticipated to end construction costs right we're anticipated to end the construction by a April April we're we're moving in right we're having a grand opening we're moving in so a lot of that front-end cost is front loaded obviously in this first third of the year so but we we are anticipated to be under our budgeted numbers when we get to September but right now we're spending a lot of money on construction and that's why we also needed that loan dollars as well so but most most items are coming in under budget you have the the town manager we're a little bit high on that budget there at line number 27 you know we took out additional uh we had additional costs with uh certain experts related to the Milani Park you know uh and then also uh uh trying to get our handle on that we hired some experts to look at what our options were in that whole Milani Park situation and so um that's why that one there's a little bit above uh discretionary you know discretionary sales tax that's the the funds we get from the from the state of Florida uh we push some projects into the the next fcal year that's why that's a little bit down the building fund continues to do well the building fund continues to benefit from our interlocal agreement with Gulf Stream if you recall for those new on our board we have a hybrd method in our building department so what we do is we have our own staff run our building department and then we Outsource inspections to capg what that does is that fixes our overhead costs and then what happens is during Peak building and permits and inspections we can Outsource a lot of that work to uh cap government a few years back we went into an interlocal agreement with Gulfstream Gulfstream said Hey listen why don't you take over our building department and you the revenues that you collect you can keep to cover your costs and so that's obviously proven to be very beneficial for us to weather the Peaks and The Valleys of a typical building department right because it's dependent on on activity and so at the end of the day the uh uh the Water fund we're a little bit we're a little bit strong on that one there um as far as we that we had a lot of bulk chemical purchases at the beginning of the year but we're expecting that to to Flatline and our sewer we're still under the the expenditures at this moment now if we fli now what this Compares is this Compares budget to actual right now if you flip the page now I'm going on to page 33 page 33 is these are just actuals by fund so again you're all business and very well Ed at people here the top lines lines 1 through 18 that's your revenues lines 19 through 33 those are your expenditures uh line 33 is your net okay your your net income uh per se and so we break it out by Fund in governmental accounting I have to keep everything in a fund for a specific purpose so for for example we have to keep building related stuff in the building fund water related stuff in the water sewer in the sewer discretionary sales tax in discretionary so that's why it's broken out there but you can see that uh obviously all the funds uh through January are doing very well again the reason why we have uh a surplus of of $10 million at this point is because remember we've gotten 86% of our Revenue already through January so uh and then below there you can see uh the highlighted items there lines 15 and lines 31 those are transactions between all the funds right we call them intra governmental right so it's it's basically from the building fund to the general fund to cover overhead right from the water fund to the general fund I'm on lines of 35 and 36 they are the bottom so we track all these things right sometimes these funds uh you can consider them as overhead costs that have to be paid by their respective departments to be fair right and so at the end of the day that's kind of our allocation method that we do there to to allocate said costs but right now uh our budget to actuals were on budget revenue is coming in stronger than we anticipated I.E because of the overall good health of the Florida economy uh and uh and our interest uh our our investments are doing well uh it's a very conservative type of Investments but uh but they are doing they are doing well and um at this moment I can take any specific questions and in the future if you ever want to ask me a question just stop me in the in the future but uh but right now what what you're looking at is October through January 33% of the Year is already up through and um everything is is kind of looking strong the sales and use tax what's the largest contributor to that uh the sales and use tax the largest contributor of that is although the town of Highland Beach does not have any stores it's the hotel I do right right we still we you know retail or gas you know what I mean we don't have anything on this right but if you go buy something in let's say Delray let's say you go to Target in Delray and you purchase something right and they charge you s and a half% sales tax well that money goes to the State of Florida the state of Florida keeps the 6% and then gives out the remaining 1 and a half% back to delway as a sales and use tax and then any of the excess over because we are still in Palm Beach County uh they give us some as as well y so but that that's fairly predictable I'm just curious why it would be you know dou well right now right now again I think that there's a lag in the data by the time by the time the State of Florida by the time the retailer got it submits it and and and sends it over got it yeah got yeah but it it's it's typically predictable we base our budget on a historical average and we may see how the overall health of the State of Florida is doing uh but the Lion Share of our budget the L share of our budget is still property you know property taxes yeah yeah I think that sales tax is supposed to sunset in another year anyway yeah the discretionary that's the going to be the the discretionary sales tax right we are anticipating that not this budget cycle but next budget cycle 2 yeah 25 thank you Doctor uh 25 it is set to uh to expire on that so well uh as usual I have multiple please questions so the first one that I ask you every time is there anything on here that you're concerned about that we should be concerned about particularly no I mean uh no everything is uh when I look at where we are at from our budget standpoint on the fire department right we have a fixed contract with the construction company right they're at a construction at risk right so we're probably going to get a little bit more we may get $25 $30,000 back from that you know that's going to come in under budget we purchased all of our major equipment and we've estimated uh how much labor was going to be coming in now as of Wednesday we onboarded our last 16 firefighters so we had anticipated that we're going to have we have everyone that we wanted to bring on for our fire department we brought on and they're going to be uh on our payroll so now we'll be able to understand where did we bring those in at uh we typically what we do is we have a scale right one through eight we call it a step scale of where people can come in when I created the budget I assumed that everyone's going to come in at at least the midpoint you know the midpoint of that where people can come in is based on their their their history how much experience they come in with but when you're onboarding 24 people and starting up your own fire department uh you know it is an educated guest in that realm so at this point everyone's been fully burdened or brought on I'll have a little bit clearer picture in June because I would have run a April May and June payrolls with our fire department so I'll have a little bit clear but we uh when we did our budget we estimated very conservatively on the highend where we think we would need to be and uh right now I think we're going to nail that and as of what date do they begin cre or did they begin well right now they're training right so right now they're on our payroll right so if you think about it last year at this time we brought the chief on you know the commander and chief for our fire department right and we had budgeted for that yeah right uh and then he brought on his uh leadership team and we again we had budgeted for that uh but this year was is is is an interesting year and we knew that going into it the reason why is because right now we're going to be holding for the next you know six months or so we're holding or actually only for the next two months we're holding Two Fire dep right we're we're still paying Del right and we're starting up our own but it's that startup cost that you would incur in any type of business and that's also why we also wanted to bring in the loan in October as well okay so the the other thing that I've asked about before is it would be helpful to me I don't know about anybody else but it' be helpful to me if we could somehow or rather separate out the operation stuff from the capital stuff so that when I go look at I don't almost anyone but we'll talk about the police for a second yep I was at a town commission meeting where you know we just ordered roughly a 100,000 bucks worth of radios yep yep okay so you know they need the radios that's not the issue absolutely but that's like a capital expense yep but we don't separate any of those things out in terms of it gets on these sheets it gets lost in the police numbers right or am I missing it yeah on line 26 so on page uh let me see page 33 line 26 and is that both police and fire yeah outline yeah yeah that would be because the reason why is that is considered a general fund right uh uh it's a considered a a general fund uh restriction right that's how you pay for your police and your fire is through the general fund and we break out you know uh Public Safety would be your police you know your fire uh and then we pull out the capital expenses now the line share of that you're absolutely right the lineon share of that to almost $3 million is obviously the fire department and the capital costs that that were incurring in there so but this what you're seeing through actuals is only through January what you're seeing right now uh I I still don't understand that so you're saying that that line 26 includes things like the Police radios may or may not include since we probably haven't paid for them yet but the signs that are going to go the entrance signs for the entrance signs are not are not are not included that we did not uh now you're looking at actuals right this but the the fire department actuals are included in this 2.9 Million yeah through through uh through January okay yeah so they're all just lumped together as opposed to like I mean you have them itemized but we don't have them itemized yeah very no absolutely yeah I can I again I can I can pull uh yeah I I can I can itemize now you can also if we go back to page 32 that's the budget right so in each of these departments so again I'm on line I'm on uh page 32 I'm under the column Budget on the bottom of the expenses in each of these departments they have a capital component so you can see there you know fire rescue was uh you know $1 13.6 million well included in that number is obviously their Capital but but in the future I can I can pull that out that's not a problem I can pull that out by Department by fund that's no problem I'm I'm just I don't know about anybody else you guys are more experienced in finance than I am but I'm more used to seeing separate capital on operations well yeah the first note I had on mine was line 34 and 35 what's operating versus what's capital sure I mean because they're big numbers yeah and you just want to know if you're how you're doing in a capital and how you're doing an operating sure no rather than grouping those together yep I can break that out that's that would be very helpful absolutely absolutely let me just write that note down also when we look at I mean what this board is supposed to do is look at some of those things like that obviously um Dr greenall and I were here at that meeting where where we spent the money for the radio which was like we're up against the wall we got to approve this like right this minute right and that was unfortunate was over we could have we could have you know had we had time we could have lowered the but we didn't count got sure and and I think the radios if uh if memory serves me correctly I don't have the data point in front of me but I can get it I think it's a threeyear um uh a three-year commitment to to purchase said radios you know over o over that period of time right yeah yeah I mean we financially we could have we could have lowered the cost had we had yeah I mean it was like we were under the gun we just we had to pay I think it was yeah I think you're right you know we're just we're at their Mercy please right right no no and I will uh in the future you will see this I will break out operational and capital uh we can even break out because when I do the budget presentation I break out uh payroll and related I break out operational costs and I also break out Capital cost but for what you want to see uh on an every quarter basis I'll be glad to break that out that's no problem you know just just roughly on lines 34 and 35 uh the 3.5 million for police I I assume that's the line share of that is operational right yeah yeah I the line share that is going to be uh you know payroll payroll related pension related and things like that and what's roughly the breakdown of the 13.6 in fire uh well almost $6 million of that well I would say almost $5 million of that is the construction yep and then about $4 million of that is the Delray contract okay yep yeah yeah so we knew that this year and again if you if we look we knew that this year we had to balance both of them but it was only for a short period of time and and we knew that going forward so for example when we do the budget for this year Del's Del's done with you know we're we're done now now it's our fire department so a little bit easier to what's happening with the true love know the state so what's happen I I haven't heard anything um you know we we calculated our numbers we are still of the opinion that uh we overpaid um we feel like it's not on us to include your unfunded pension liability in what you may or may not should have been billing us but I will tell you uh I think this town did a great job in standing up their own fire department because that cost was going to escalate tremendously and uh you know we were able to close on a bank loan at a very favorable interest rate we were able to use our excess reserves of over $4 million um including arpa funds of about $1.5 million and uh in the in the future we will have more control over our fire department and uh at a reduced rate so that's probably going to end litigated or something I don't know at this you know right at at at this moment uh there's been no uh no demand letters uh let me see what are we in we are in u u March April April April 1 I I cut them their last check right so of that amount that you're seeing $3.9 million this year that that was budgeted for this year uh that's it we're done we're done paying them so so I guess if you take the 32.9 million uh total budget expenditures this year next year that will be lower because we're not paying for two fire departments and you're also not paying for construction cost you will have de although I I separate that out anyway just from a capital yeah yeah no oh no you're absolutely right you're but the operating budget should be significantly lower you're absolutely right yep and that's also why we were able to maintain the millage rate yeah right you know what I mean so we able to maintain our millage rate at 35875 Ms the third lowest in uh in a Coastal Community and the town of Highland Beach will have their own Police Department their own dedicated fire department their own Library own post office and it brings tremendous value to to this area along similar lines here it would be helpful to me also if and we did it at the last meeting where you specifically broke out the fire department for us okay um so follow a couple of those periodically to see how we're doing in relationship not only to budget but in relationship to earlier projections and so on and so forth so the fire department which I think is a great idea from before we started and uh but I mean we originally were talking with the original Consultants it was going to be 8 to8 and a half million and then with the bond issue don't worry it's not going to go beyond $10 million and now I don't know where we're actually at but more than that right and there are a lot of reasons for it and so on and so forth but if nothing else from a following and from a learning perspective it might be helpful to like to see where we are periodically absolutely similar projects infinitely smaller another thing that I was like hugely in favor of when it came out M something like our new Marine Patrol which has now been around for a couple of years yeah I have no idea what that costs on an ongoing basis I suspect that whatever it is it's well worth it and it's still a good idea but I mean we know what the original boat cost but I don't really have an idea what it's doing in terms of Manpower from the police department versus maintenance versus anything else and those things maybe the town commission knows I mean they may very well know but but I'd be curious and I would like to think that our group might be curious in terms of some of these things like like how they're doing in actuality uh in relationship to what what we all thought when we thought wow this is a great idea yeah yeah no well water we've been doing every year and that'll come up again this year too because they're going to have their own I mean they've got their own side on that I mean they're so water and sewer water and sewer right here there which are also going up because again we've been we're obviously very fortunate in Highland Beach and that there's a lot of real estate assets here uh and we're very proud of the fact that the millage rate has been stable but the fact is when you look at budgetary expenditures they've gone up dramatically over the last and again there are lots of reasons new programs which I think are good programs inflation lotss of reasons uh but we should be as a group like looking at that and absolutely tracking some of that absolutely no and uh what we have uh online and and matter of fact at our next meeting I will show you uh all of these questions we have online so we have an interactive data model that's powered through powerbi uh it's a Microsoft product that you can click on a department you can see their budget to actual you can click on how many FTE there are in that department you can click on all this stuff and I'll I'll be NE next time I'll be glad to to show so some of that broken out programmatically or is it by Department uh all the above it's broken out programmatically and again the programs that that we're talking about here that's what that's what lines 19 through 26 are you know in government uh in government right expenditures uses those are our programs General government public safety culture and recreation Public Works Sanitation post office you know then you have your obviously line 25 is your Enterprise funds and then line 26 is your your capital and so yeah so we we do try to to break them out uh and our cfer I'm sorry our AER requires us to break them out by programs so so yeah and line 20 then would include both police and fire yes yes and you'll also notice line 20 right line 20 expands to two areas right you see it under the general fund and then you also see Department uh the building fund right yeah so so right because the building fund what they what they consider that is is that's really part of your Public Safety right your your building codes to make sure that they're up to certain codes and things like that so so that's why it's under its separate silo or fund what we call it and then on the leftand side we break it out by overall function you know what is the government providing to you for your tax dollars and and and that's what it does but so what I have now is I have breakout of capital we want to see more detail of the fire department as well as the marine department and then at the next meeting in June I will show you your interactive where you can look at five years you can look at five years of budget versus actual bu Department by function buy anything you would like and you just got to click the right box and is that is that available to the public yeah we have it on our website so I mean we could go on the website tomorrow and just yeah yeah okay I did it for that I did it for our general fund I also did it for our water and sewer right and I also did it for our building department you know our building department we fluctuate you can look at how many permits were issued you can look at uh how many inspections were done you can look at what the revenue was Broken Out by GF stream and Highland Beach you can also look at the change so you can really if you want it you can really go into it's just the time that we're living in right I mean when I first went into accounting it was green bar you know what I mean and and I still use a pencil obviously now it's Excel and it's data and they just want to flush it out there we we're able to have systems that when we adjust something in our budget and upload it it automatically adjusts those numbers so the back end is already built it's a very very good I'm more visual you know uh than than anything than anything else and I also like to look at Trends over time and so that's why when I built it I said you know what let's not look at a snapshot in time let's look at over five years because I think five years is a good Horizon when you're looking at budgeted numbers so yeah so yeah well that would be very helpful to me to know about that AB yeah and when you you know when you're watching The Tonight Show or whatever and you want to pull it up or whatever you yeah you can see it and uh we'll we'll we'll make sure that that that you have it on there so you know we we baa tested it because we wanted to see okay what are we what what can we show what's the functionality that we can show but all of it is click and point and change there's different tabs if you want to see it by Department if you want to see it by fund if you want to see it by function if you want to see it by certain years you just do it and it just all changes so um it's it's it's all up to date the last five years I just have to update it for the actuals for for for this month yeah and you you have to update it monthly yeah well what we try to do is if you want to get a historic perspective right the previous four years are already in there right because they're already audited right so you can always look at budget versus actual right yeah uh or you want to look at what our current budget is if you want to get to a line item right so what I would do is I would go oh I want to see how much the Marine how the Marine unit's doing well I know the Marine unit is in the police department I can click on the police department and I got their entire budget there and I can see oh okay we budgeted for you know for gas marine fuel storage things like that so yeah and how many FTE in the Marine um I don't well the Marine is included in the police department so you'd have to right now I don't hold me to this but I think there are about 15 uh ft FTE in the police for but it's it's on there yeah so next that'll be very helpful that's exactly the stuff that I'm asking and and and so next time we'll have it brought up we'll have it brought up here and I will show you what you can do and it's available to anyone in the world the reason why is because we're a public entity right we want to be transparent here what kind of questions do you have something pops into your head right you don't want to have to call me you know you hey let let me look at this and we also did it with the water uh I can tell you how many gallons on average our customers use based on their classification whether it's residential commercial we have we have one commercial or a multif family I can tell you how many uh accounts we have in there I can tell you what our flows were for water how much we build out for sewer so we live in a great time where we have access to that data we've already built the back end we've already already tested it and we've launched it out there and it really is a great tool to answer these questions and it's also a tool that I use you know that that I use when I look at hey every time because if you're if you know we bill out every two months so every even month number we build the residents for their water sewer and their trash collection every two months and so when we're running a billing I get that I automatically uploaded and feeded into that to see hey did we bill out the same number of Base fees right because a base fee you should have relatively the same numbers including people who move in and move out so it's just a very helpful tool and when I see something that's off then I know hey there's a problem there let me go ahead and investigate why why are we off what's going on so yeah you like that was that provided in the software package you bought the upgrade all your financial side no no no no it's you know um because of the time we're living in data is such an important driver right and so Microsoft created this tool to compete with you you may have heard it's called Tableau Tableau is super expensive it all it's owned by people soft and Fortune 500 companies use it but at the end of the day uh powerbi works great with Excel right I can download tables into it I can create relationships to it and so it's just been a I built the back end of it for this purpose and um updating it is easy because it's all we're using the same language with Excel and things like that this was off the shelf or you took something and modified it how I took something and modified for for your needs the reason why the reason why is uh local governments get into uh you'll see it sometimes on other uh municipalities where you have to download a 300 page PDF to look at what their budgets are doing right um I wanted something more interactive I wanted something that said hey if you want to see what the Marine unit is doing go to the police Department go to their budget you can see a five year and you know what I don't even want to give you one year I'm going to give you five years just to give you a flavor you know the idea is really answer your own questions and then that may drum up more questions but that's okay you know that's that's what your staff is here for well they they somewhat know it's there you know to drive people to a website listen we're all inundated with with your phones and things like that um yeah I mean you know we wanted to beta test it um and I think on the leftand side of like if you were to go to the building department if you were going to go to the building department right now on your phones you can go on the left hand side and I think it's called interactive data model and and it's on the left hand side there it's just interactive data model we can do and and I've working with my with my uh it guys to make it hey could we make this more prominent you know can can we make this to where it stands out and so yeah we're we're getting there um and it's it's just a great tool really so and and you'll love it yeah David yes sir at the last meeting you presented the town of Highland Beach Rescue MPV rejected estimated yes savings yeah I had requested through the office too late maybe to get to you yeah but that has changed to be put together an update that P which gave a lot of very very good information regard the fire yeah you know um and again what what he's talking about and people in in finance will know that the the way you look at a project is to know you know when is The Net Present Value savings going to be realized and so what that does is it takes your current costs right and it uh uses a present value calculation based on a discount rate I think my discount rate I used was 5% and so and what it does is it says okay if I'm spending this money at this time and it also Compares if we would have say if we would have stayed with Del Reay at which point does it become better that we made this decision and when we first calculated it was 7 years uh I did not and and this was at our last meeting that that we showed it I did not update it but but I can for our for good idea throw a few numbers in outcomes yeah any change that occurred right and the idea is is at what point what what what question were we trying to answer with this exercise was okay once construction's done once the dust has settled you know uh based on our estimated cost going into the future was this a good idea was it a bad idea if it is a good idea when does it start to turn around in our benefit and after you take the cost of construction and you account for that we looked and we said you know what we become cash flow positive when you're comparing it to the escalations of a Delray Beach fire rescue contract versus what we're going to be paying uh we looked at it and we said you know what it's still less than seven years it's still less than seven years that did this wouldn't be many changes some yeah I mean I was trying to think of what would change because this goes from 24 to to 2031 and uh yeah I wouldn't think that it's going to change that much um but I can I can definitely look at it and we're just set up here and in the last meeting yeah yeah yeah it's on our last meeting I can I can uh if you want you can you can what you said then you could throw in a few Fe numers that might have changed or did change slow down and say the bottom line is still the same or those to right right but you know what think about it when you invest in a capital asset like that right seven years is our estimate right now based on a a a factor of a 5% discount Factor uh it's just a great investment when you look at the fact that we get more control over our fire department you know a lot of these condos delay Beach was charging them for fire inspections we're not we're not anticipated doing that that's included in your tax dollars yeah it's it's it's it's great and so you sit there and it's a good thing so I mean even so say what fiscal 25 what do we save like a million bucks or versus what we well well it's not versus the Year we're paying double right but what we would have paid Del versus what we expect our cost to be what would the savings be well once we're up and running well once we're up and running you you you can't you can't look at it just early yet that's why that's why when you look at no you go no no no we received the benefit after construction right like seven years I'm thinking starting next September for that fiscal year right what would we say just ballpark I well I mean I I passed I passed the the the sheet down there okay yeah yeah you would here go ahead you you would have to look at subtracting the cost of the construction uh out of that the other thing when we weigh it all is that uh I mean the financial part is important clearly yeah uh but we we're also the proponents of this we're looking for a lot of value added services that I think we're going to get from having our own fire department right uh both in terms of quality of service and just additional Services I mean just going out to various condos and teaching people CPR and all that sort of thing and first aid so exactly well so yes the financial stuff is there but we have to consider the big picture too which we're hoping and uh good reason to believe that there'll be a lot of value added services with having our own fire department and that and by the way that wasn't money that was coming back to us no no no no so what what I'm saying when you look at all those costs I'm I know it was a herculan effort right to sit there and go number one no one's ever built their own fire department in 40 plus years number two uh I'm pretty sure dely Beach didn't think that we were going to pull it off so why would they negotiate on their contract see that's where they they missed the Mark if you would have just negotiated a little bit on your contract you would have had that for another 10 years yeah yeah they almost dared you can you speak into the mic we estimate that we can save like two and a half million a year and they said yeah so and we said well you know why don't you like split it with us I mean give us something you know give us a taste you know how about why don't you cut it by a million and a quarter and you know we can because we really don't want to start all fire but you know you got to help us out and then was like nothing zero right not a chance not going to give you anything right okay is is part of the revenue Source outside of Highland Beach if our fire department is needed somewhere and it's taken off no we have to charge another Township if we have to send truck no what no what it it's and that's what um you know we as communities we we share that that burden you know what I mean but um you know uh there are certain costs for example um let's say you have Hospital transports with uh EMS right um typically you know uh a Township will try to recoup from Medicare Medicaid the cost of that I think each transport and forgive me I think it's like $700 or something like that you know but but at at the end of the day that's another source of Revenue that they were keeping and they would sporadically give it to us nothing nothing that you can count on and so when you look at what the benefit that the residents are going to get it truly is a definition of a government program that is going to benefit the residents of Highland Beach well I know a new Resident coming in three years ago you sit back and you look at this you go some things go beyond the right having control of our own fire department having control of our own quality fire department our training keeping it local so it's not getting diverted the the increase in the value of the town the township itself goes up I mean it's just it's it's some things are just tremendous assets to a community I mean one of the reasons I moved here was our own police space our own Library our own Township now we have our own our own fire department so it it's just the value is to me it's prices you can look at the numbers on paper but it's a Priceless investment I think you got my my my compliments to the commission that everybody else okay is there anything else on the financials so we have Town manager updates but man not here at the moment uh any board members any comments board announcements we have um March 26 at 1:30 the town commission meeting April 2nd Town permission meeting April 9th code enforcement board regular meeting and April 11th the planning board anything else anybody