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E r I N rM d' M �4 w r-i 0 N Pa r I M 0 0 m rd a) 4-I �4 Z H� H W Z a) a O a) .0 . . rd ��1 O �-1 P4 F4 W U A w fiq H F4 W U FC 3 A rn a H � �D E� O x 04 H c rxn°ua x u O H E-� x H W �l W a a H W �x z H x Q u W H w x u 3 O rx z a O a w �D x Ei W u fi4 z O W Q Q H O W u W Q H � H z 90 Pq x Ln fx H O W EA H Ul O W 9 E1 to OD P W cv F:4x x p P U) wwcn x Q x �D w co 4 z u H 'T� H Q O W H Q U) 9 Q O Pq W u W W W z a Pq MINUTES OF THE PUBLIC HEARING HELD BY THE LOCAL PLANNING AGENCY OF THE TOWN OF GULF STREAM ON FRIDAY, MAY 14, 2021 AT 9:00 A.M. IN THE WILLIAM F. KOCH, JR. COMMISSION CHAMBERS OF THE TOWN HALL, 100 SEA ROAD, GULF STREAM, FLORIDA. I. Call to Order Mayor Morgan called the meeting to order at 9:00 A.M. II. Pledge of Allegiance Mayor Morgan led the Pledge of Allegiance. III. Roll Call Present and Participating: Scott W. Morgan Mayor Thomas W. Stanley Vice Mayor Paul A. Lyons, Jr. Commissioner Joan Orthwein Commissioner Donna S. White Commissioner Also Present & Participating: Gregory Dunham Town Manager Edward Nazzaro Asst. Town Attorney John Haseley Captain of PD Rita Taylor Town Clerk IV. Town Initiated request to amend the Future Land Use Map within the Future Land Use element of the Town of Gulf Stream Comprehensive Plan. A. Comprehensive Plan Amendment to identify three (3) historic districts within the Town's Comprehensive Plan. ORDINANCE NO. 21/5 AN ORDINANCE OF THE TOWN COMMISSION OF THE TOWN OF GULF STREAM, PALM BEACH COUNTY, FLORIDA, AMENDING THE FUTURE LAND USE ELEMENT AND PLAN TO IDENTIFY THREE (3) HISORIC DISTRICTS WITHIN THE TOWN'S COMPREHENSIVE PLAN AS SET FORTH HEREIN AND ATTACHED HERETO; PROVIDING FOR SEVERABILITY; PROVIDING FOR THE REPEAL OF ORDINANCES OR PARTS OF ORDINANCES IN CONFLICT; PROVIDING AN EFFECTIVE DATE. B. Workshop of approvals related to this Amendment. 1. Text Amendment to designate three Historic Districts in the Town of Gulf Stream. Assistant Town Attorney Nazzaro explained that the meeting was originally scheduled to create three historic districts in the Town of Gulf Stream in order to continue to allow the Town to regulate the aesthetics of single-family homes. He added the Town was able to successfully advocate for an amendment to the legislation that sought to prohibit the ability of local Minutes of Local Planning Agency Regular Meeting & Public Hearing Held May 14, 2021 @ 9:00 A.M. governments to regulate building design elements. Mr. Nazzaro stated the bill passed with the amendment and was awaiting the Governors signature. He added that this meeting was being held to advise the LPA that the staff was pulling this item from the LPA and Town Commission agenda due to the fact that there was no criteria that they could apply to newly created historic districts that would be different than what would be applied Town -wide using the Town's award -winning design manual. Mayor Morgan thanked Mr. Nazzaro for his hard work on the bill. V. Public There was no comment from the public. VI. Adjournment Mayor Morgan adjourned the meeting at 9:03 A.M. Renee Basel, Assistant Town Clerk MINUTES OF THE REGULAR MEETING AND PUBLIC HEARING BEING HELD BY THE TOWN COMMISSION, OF THE TOWN OF GULF STREAM ON FRIDAY, MAY 14, 2021, AT 9:00 A.M., IN THE WILLIAM F. KOCH, JR. COMMISSION CHAMBERS OF THE TOWN HALL, 100 SEA ROAD, GULF STREAM, FLORIDA. I. Call to Order Mayor Morgan called the meeting to order at 9:03 A.M. II. Pledge of Allegiance Mayor Morgan led the Pledge of Allegiance. III. Roll Call Present and Participating: Scott W. Morgan Mayor Thomas W. Stanley Vice Mayor Paul A. Lyons, Jr. Commissioner Joan Orthwein Commissioner Donna S. White Commissioner Also Present & Participating: IV. Minutes Gregory Dunham Edward Nazzaro Edward Allen Rita Taylor Town Manager Asst. Town Attorney Chief of Police Town Clerk A. Regular Meeting of April 9, 2021. Commissioner Orthwein made a motion to approve the minutes of the Regular Meeting of April 9, 2021. Vice Mayor Stanley seconded the motion with all voting AYE at roll call. V. Additions, withdrawals, deferrals, arrangement of agenda items. Town Manager Dunham stated that item X.2 would be withdrawn and adding g. to item VIII. 3. Town Manager Dunham stated he was withdrawing item 3 (artificial grass) from his report and adding two additional items to his report. VI. Announcements. A. Regular Meetings and Public Hearings 1. June 11, 2021, at 9:00 A.M. 2. July 9, 2021, at 9:00 A.M. 3. August 13, 2021, at 9:00 A.M. 4. September 10, 2021, at 9:00 A.M. 5. October 8, 2021, at 9:00 A.M. Mayor Morgan called attention to the dates. VII. Communication from the Public (3 min. maximum) A. Senator Lori Berman -Legislative Update Senator Berman stated they had finished the Legislative Session and had passed a balanced budget of 101 billion dollars in both chambers with a unanimous vote. She commended Assistant Town Attorney Nazzaro for his work on the bill regarding building design elements and then gave an update on different items that happened during legislation. B. Comcast Update Steve Rosa, Comcast rep, stated they were starting to wreck - out and were trying to be cognizant of people working out of their Minutes of Town Commission Regular Meeting & Public Hearing Held May 14, 2021 @ 9:00 A.M. homes, students who are attending school on-line, etc. He added they were 35% complete at the south end and had just been approved to start on the north end. Town Manager Dunham asked for clarification on the north end if that meant wrecking was going to begin to which Mr. Rosa stated it was not wrecking but pulling new cable underground by the Little Club which should take another three months. Mayor Morgan questioned the timetable and stated Mr. Rosa had said they were almost finished five or six months ago and added that AT&T had already completed their work and removed their lines. Mayor Morgan questioned why the Town was being told Comcast was only 35% done when six months ago they were told everything was almost complete. Mr. Rosa blamed the delay on the residents not having made their appointments to switch over and stated he could just shut everything down but then the customers would not be happy. Mayor Morgan stated that had already been decided and letters sent out that customers would be shut off if they had not contacted Comcast and could not believe that Mr. Rosa was stating there was still undergrounding to be done. Mr. Rosa stated he was controlled by maintenance as to what could be wrecked out. Mayor Morgan stated Mr. Rosa had come into past meetings giving dates that Comcast would be finished which, in turn, letters were sent out to the residents relaying those updates received by Mr. Rosa. Mr. Rosa stated he never gave completion dates to which Mayor Morgan disagreed. Mr. Rosa then apologized if he misled anyone and stated they had run into issues and problems that no one had record of, and he was trying to fix them yet keep everyone happy and added he had not received any complaints from homeowners. Town Manager Dunham told Mr. Rosa that approximately three to four weeks ago, Jeannine McEnroe, the Construction Manager from Comcast, had stated all the wrecking was complete. Mr. Rosa stated he was the boots on the ground and would tell the Town exactly what was going on before office staff would know and added there was a lack of communication within Comcast. Town Manager Dunham then stated that this was the first the Town was hearing that it was going to be three more months before completion and added that Mr. Rosa needed to tell the office because the Town was getting different information. Town Manager Dunham also stated that he was told if the customers had not made their appointments to switch over it would not slow down the wrecking at all. Mr. Rosa reiterated he had to wait for maintenance to let him know what he could wreck out. Mayor Morgan then gave the green light for Mr. Rosa to shut down even if a customer had not switched over because he wanted this job finished. Town Manager Dunham added that FP&L was just waiting for Comcast to get finished before they could take down the old poles and put in the new streetlights. Commissioner Lyons stated he was in shock when Mr. Rosa had said there was still undergrounding that needed to be finished and suggested setting up a weekly progress meeting with Comcast and the Town to which Town Manager Dunham agreed. 2 Minutes of Town Commission Regular Meeting & Public Hearing Held May 14, 2021 @ 9:00 A.M. VIII. PUBLIC HEARING. A. Declaration of Ex-Parte Communication There was none. B. Administer Oaths Town Clerk Taylor swore in Bill Wietsma, Kent Robbins, Mike Cavelli, Rustem Kupi, Dave Bodker, Joe Pike, Chris Cabezas, Art Tiedeman and John Metzger. C. Applications for Development Approval 1. An application submitted by William Wietsma, Agent for Joanne F. Hayes, the owner of property located at 1060 N. Ocean Blvd., Gulf Stream, Florida, which is legally described as the East 54 ft. of the West 262.5 ft. of Lot 14A and the East 54 ft. of the West 262.5 ft. of Lot 15A, Block D, Revised Plat of Block D and Block E, Palm Beach Shore Acres (Ocean Boulevard Estates) together with an easement for ingress and egress over the South 15 ft. of the North 40 ft. of Lot 15A. a. Demolition Permit to remove structures on the property to prepare for new construction. b. Variance to permit construction of a new dwelling on the same footprint, using the existing building setbacks of the existing building, which are the same as the existing neighboring structures. c. Level 3 Architectural/Site Plan Review to permit the construction of a 2,647 sq. ft. Gulf Stream Bermuda, single story dwelling, the finished floor elevation of which will be increased to 9.53 NAVD (an increase of 1.5 ft.) to match that of the neighboring dwellings, and an attached garage. Mr. Bill Wietsma, Architect, explained that the house is a foot and a half lower than the houses on either side of it. He stated they wanted to demolish the existing house and construct a new Bermuda -style cottage using the same footprint but increasing the floor elevation 1.5 ft. to match the neighboring dwellings. He added that all the neighbors were in favor. Vice Mayor Stanley made a motion to approve a demolition permit to remove structures on the property to prepare for new construction. Commissioner Orthwein seconded the motion with all voting AYE at roll call. Vice Mayor Stanley made a motion to approve a variance to permit construction of a new dwelling on the same footprint using the existing building setback of the existing building, which are the same as the existing neighboring structures. He added that all eight criteria had been met regarding the variance. The motion was seconded by Commissioner Orthwein with all voting AYE at roll call. 3 Minutes of Town Commission Regular Meeting & Public Hearing Held May 14, 2021 @ 9:00 A.M. Vice Mayor Stanley made a motion to approve the construction of a 2,647 sq. ft. Gulf Stream Bermuda, single -story dwelling, the finished floor elevation of which will be increased to 9.53 NAVD (an increase of 1.5 ft.) to match that of the neighboring dwellings, and an attached garage. Commissioner Orthwein seconded the motion with all voting AYE at roll call. 2. An application submitted by Schulke, Bittle & Stoddard, LLC, as Agent for the owners Stephen & Helen Benjamin, 1200 N. Ocean Blvd. and Thomas & Bettina Smith, 1122 N. Ocean Blvd., which are legally described as Parcel 1: Golf Course Addition Lt 9 and Parcel 2: Golf Course Add Lt 7 (LESS Ely 294.12 FT.) & Lot 8 (Less WLY32.14 FT.) & 9-46- 43, SLY 211.12 FT. of NLY 240.12 FT. of ELY 112.49 FT. of NE 1/4 LYG S of & ADJ TO TR R PB115P173 & W of & ADJ TO PBlOP75 (LESS NLY 179.72 FT. of WLY 31.50 FT.) & NLY 29 FT. of ELY 720.49 FT. of NE 1/4 LYG S of & ADJ TO PB36 P110 & TR R PNB115P173 & W of & ADJ to PB10P75. LEVEL III ARCHITECTURAL/SITE PLAN REVIEW & DEMO PERMIT a. Construction of a new bulkhead landward of existing bulkhead. b. Construction of docks & a boatlift. c. Construction of site walls to retain existing Grades. Mr. Kent Robbins, Attorney, gave a detailed PowerPoint presentation. Mr. Art Tiedeman stated the industry was moving away from the traditional concrete -style seawalls and gave a detailed presentation explaining how the Truline seawall system works. Vice Mayor Stanley asked about the screening being done as different boats had different heights, etc. Mr. Chris Cabezas walked the Commissioners through what was going to be removed and added as far as vegetation. Town Manager Dunham reminded the Commissioners that the ARPB had already approved the Landscape Plan as it was a Level II Application. Commissioner Lyons stated he had reviewed the ARPB meetings and the dialogue between the applicant and the neighbors. He felt the applicant had been responsive in meeting all the concerns raised by the neighbors. Cuppy Kraft, Town resident, questioned the noise levels of the boats when they are starting up to which Mr. Robbins stated it would be as quiet as a marine boat could be. Vice Mayor Stanley made a motion to approve a Demolition Permit and a Level III Architectural/Site Plan based on a finding that the construction of a new bulkhead landward of the existing bulkhead, the construction of two docks and a boatlift and the construction of new site walls to retain existing grades meets the minimum intent of the Design Manual and applicable review standards. Commissioner Orthwein seconded the motion with all voting AYE at roll call. 4 Minutes of Town Commission Regular Meeting & Public Hearing Held May 14, 2021 @ 9:00 A.M. 3. An application submitted by Cary Glickstein of Ironwood Development, Inc. as agent for the Gulf Stream Golf Club and Florida Inland Navigation District, owners of property east of U.S. Highway 1 and north of the Place au Soleil Subdivision as further described in the requested approvals. a. Comprehensive Plan Amendment to convert the site's existing Future Land Use Designation from P (Public) and REC (Recreation) to SF (Single Family Residential) and P (Public) ORDINANCE NO. 21/1 AN ORDINANCE OF THE TOWN COMMISSION OF THE TOWN OF GULF STREAM, PALM BEACH COUNTY, FLORIDA AMENDING THE FUTURE LAND USE MAP OF THE TOWN'S ADOPTED COMPREHENSIVE PLAN RE -DESIGNATING 4.154 ACRES, MORE OF LESS, IN SIZE FROM P (PUBLIC) TO SF (SINGLE FAMILY RESIDENTIAL), 4.158 ACRES, MORE OR LESS, IN SIZE FROM REC (RECREATION) TO P (PUBLIC), AND 3.489 ACRES, MORE OR LESS, IN SIZE FROM REC (RECREATIONAL) TO SF (SINGLE FAMILY RESIDENTIAL); SUCH PARCELS ARE LOCATED GENERALLY EAST OF U.S. HIGHWAY 1 AND NORTH OF THE PLACE AU SOLEIL SUBDIVISION; AS SET FORTH HEREIN AND ATTACHED HERETO; PROVIDING FOR SEVERABILITY; PROVIDING FOR THE REPEAL OF ORDINANCES OR PARTS OF ORDINANCES IN CONFLICT; PROVIDING AN EFFECTIVE DATE. (second reading & adoption) b. Rezoning from P (Public Facilities) and OR (Outdoor Recreational) districts to RS-P (Single Family Residential -Place au Soleil) and P (Public Facilities) ORDINANCE NO. 21/2 AN ORDINANCE OF THE TOWN COMMISSION OF THE TOWN OF GULF STREAM, PALM BEACH COUNTY, FLORIDA AMENDING THE TOWN'S ZONING MAP TO REZONE 4.154 ACRES, MORE OR LESS, IN SIZE FROM P (PUBLIC FACILITIES) DISTRICT TO RS-P (RESIDENTIAL SINGLE FAMILY -PLACE AU SOLEIL) DISTRICT, 4.158 ACRES, MORE OR LESS, IN SIZE FROM OR (OUTDOOR RECREATIONAL) DISTRICT TO P (PUBLIC FACILITIES) DISTRICT, AND 3.489 ACRES, MORE OR LESS, IN SIZE FROM OR (OUTDOOR RECREATIONAL) DISTRICT TO 5 Minutes of Town Commission Regular Meeting & Public Hearing Held May 14, 2021 @ 9:00 A.M. RS-P (RESIDENTIAL SINGLE FAMILY -PLACE AU SOLEIL) DISTRICT; SUCH PARCELS ARE LOCATED GENERALLY EAST OF U.S. HIGHWAY 1 AND NORTH OF THE PLACE AU SOLEIL SUBDIVISION; AS SET FORTH HEREIN AND ATTACHED HERETO; PROVIDING FOR SEVERABILITY; PROVIDING FOR THE REPEAL OF ORDINANCES OR PARTS OF ORDINANCES IN CONFLICT; PROVIDING AN EFFECTIVE DATE. (second reading & adoption) C. Text Amendment to the RS-P (Single Family Residential -Place Au Soleil) regulations to allow for a 10-foot rear setback for pools in Place au Soleil Addition No. 2. ORDINANCE NO. 21/3 AN ORDINANACE OF THE TOWN COMMISSION OF THE TOWN OF GULF STREAM, PALM BEACH COUNTY, FLORIDA AMENDING THE TOWN CODE OF ORDINANCES AT CHAPTER 70-GULF STREAM DESIGN MANUAL; ARTICLE IV -SITE DEVELOPMENT REGULATIONS; SECTION 70-74-SETBACKS, TO PROVIDE FOR A REDUCED REAR SETBACK FOR POOLS APPLICABLE TO SOME HOMES IN PLACE AU SOLEIL ADDITION NO. 2; PROVIDING FOR SEVERABILITY; PROVIDING FOR REPEAL OF ORDINANCES IN CONFLICT; PROVIDING FOR CODIFICATION; PROVIDING AN EFFECTIVE DATE. (second reading & adoption) d. Level 3 Site Plan/Subdivision Approval for a 14-Lot Subdivision on 7.64 Acres. e. Concurrency Certification to Confirm Municipal Services Are Available for the Proposed 14 Units. f. Development Agreement Between Bluewater Cove -Gulf Stream LLC and the Town of Gulf Stream. g. Land Clearing Permit Mr. John Metzger, Attorney, gave a brief synopsis of what was happening with Bluewater Cove. Mr. Mike Cavelli stated they had given an in-depth presentation at prior meetings and added they had met all state approvals as well as concurrency and traffic issues with no objections. Mr. Rustem Kupi and Mr. Dave Bodker stated nothing had changed from the original presentation. Mr. Bodker stated they were requesting a Land Clearing Permit because the site was overgrown with nuisance species that needed to be removed prior to doing the tree survey because of the density. He added the Town allowed the removal of the nuisance species and a tree survey was provided for part of the site, and another was forthcoming for the remaining part of the site. Mr. Bodker stated he had done an inventory of the existing plants and gave the breakdown. C Minutes of Town Commission Regular Meeting & Public Hearing Held May 14, 2021 @ 9:00 A.M. Commissioner Lyons recused himself from voting due to a conflict of interest. Assistant Town Attorney Nazzaro stated the staff had met with the applicant regarding the sewage system and who would be responsible for it. The staff wanted to have Delray Beach be responsible but wanted to make sure the Commission was in agreement to which they were. Vice Mayor Stanley made a motion to approve and adopt Ordinance No. 21/1, Comprehensive Plan Amendment. Town Clerk Taylor read Ordinance No. 21/1 providing an effective date of May 14, 2021, on the second reading and adoption. Commissioner Orthwein seconded the motion with all voting AYE at roll call. Vice Mayor Stanley made a motion to approve and adopt Ordinance No. 21/2, Rezoning. Town Clerk Taylor read Ordinance No. 21/2 providing an effective date of May 14, 2021, on the second reading and adoption. Commissioner White seconded the motion with all voting AYE at roll call. Vice Mayor Stanley made a motion to approve and adopt Ordinance No. 21/3, Text Amendment. Town Clerk Taylor read Ordinance No. 21/3 providing an effective date of May 14, 2021, on the second reading and adoption. Vice Mayor Stanley made a motion to approve a Level III Site Plan/Subdivision based on a finding that a 14-lot subdivision on 7.64 acres meet the minimum standards contained in Chapter 62, Subdivisions, and other applicable review standards. Commissioner White seconded the motion with all voting AYE at roll call. Vice Mayor Stanley made a motion to approve a Concurrency Certification to confirm municipal services are available for the proposed 14 units. Commissioner White seconded the motion with all voting AYE at roll call. Vice Mayor Stanley made a motion to approve a Developer's Agreement between Bluewater Cove - Gulfstream LLC and the Town of Gulf Stream. Commissioner White seconded the motion with all voting AYE at roll call. Vice Mayor Stanley made a motion to approve a Land Clearing Permit pending approval of a tree disposition plan submitted to the Town Manager. Commissioner White seconded the motion with all voting AYE at roll call. IX. Reports. A. Town Manager 1. Utility Undergrounding Town Manager Dunham stated AT&T had completed their wrecking, but they were awaiting Mr. Danny Brannon to sign off on issues identified on a previous walk-through. He added FP&L was awaiting permission to work under the existing permit used for the undergrounding. There was a bit more discussion regarding Comcast and what Mr. Rosa had brought up earlier in the meeting, but Mayor Morgan 7 Minutes of Town Commission Regular Meeting & Public Hearing Held May 14, 2021 @ 9:00 A.M. ended the conversation stating that horse had already been flogged to death. 2. Australian Pines Town Manager Dunham stated that the Town was recommending a maintenance agreement with Barton Tree Service to do an annual check- up of the tree inventory of 754 Australian Pines. He added that the Town was recommending an Australian Pine Tree Farm to produce new trees that will be needed to replace any that need to be taken out. Mayor Morgan asked if Barton would be taking care of the tree farm as he did not want Ms. Taylor to have to oversee that. Town Manager Dunham thought the maintenance crew could handle the ones growing behind the maintenance building and wanted to start there for the time being. The Commissioners agreed this needed to be addressed and it was important to the history of the Town. Discussion was had as to whether the land behind the maintenance building was going to be used for the tree farm or go off -site and it was decided to adapt as needed for the time being by starting with the seeds in the pots. 3. Artificial Grass This item was withdrawn. 4. Gate Houses Town Manager Dunham stated there had been some comments from the public regarding the gate houses at 2929 and 3565 N. Ocean Blvd. and how close they were to AlA. He asked if the Commissioners wanted the Staff to do research or if they were comfortable with the Code as it presently reads. Assistant Town Attorney Nazzaro stated it was a special exception use only in the Beachfront District and read the Code specifics. Discussion was had that the gate houses had gone from their original intention and were really being turned into guest houses. Vice Mayor Stanley asked the Staff to do a survey of how many gate houses there were in Town as well as a snapshot of the Code regarding accessory structures and then a staff recommendation to eliminate these structures from the Code if that is where the staff was headed. 5. TAG Contract Town Manager Dunham stated the Town was going to extend the disaster removal contract for another year. He explained that the Town had three one-year extensions, and this would be the second. 6. Grant Funds Approval Town Manager Dunham stated every year the Palm Beach County Criminal Justice Commission requires approval from the towns and cities on how to spend grant monies received. Vice Mayor Stanley made a motion to approve the Grant Funds as presented. Commissioner Orthwein seconded the motion with all voting AYE at roll call. B. Architectural Review & Planning Board 1. Meeting Dates a. June 3, 2021, at 8:30 A.M. Minutes of Town Commission Regular Meeting & Public Hearing Held May 14, 2021 @ 9:00 A.M. The May meeting and the June meeting will be combined and held on June 3, 2021, at 8:30 A.M. b. July 22, 2021, at 8:30 A.M. C. No August meeting. d. September 23, 2021, at 8:30 A.M. e. October 28, 2021, at 8:30 A.M. Mayor Morgan called attention to the dates. C. Finance Director 1. Financial Report for April 2021 CFO Tew explained the issues regarding payroll and that it should all be straightened out by the next meeting since the Town had begun outsourcing payroll and were waiting on Paycor to finish items on their end of the spectrum. Mayor Morgan accepted the report as submitted. D. Police Chief 1. Activity for April 2021 Chief Allen asked that the report be accepted as submitted. He added they were in the final interview stages for a new police officer. Mayor Morgan accepted the report as submitted. X. Items for Commission Action. 1. ORDINANCE NO. 21/4 AN ORDINANCE OF THE TOWN COMMISSION OF THE TOWN OF GULF STREAM, PALM BEACH COUNTY, FLORIDA, AMENDING THE TOWN CODE OF ORDINANACES AT CHAPTER 66-ZONING; ARTICLE VI -DISTRICT REGULATIONS; DIVISION 4-OR OUTDOOR RECREATIONAL DISTRICT; SECTION 66-254-SPECIAL EXCEPTIONS, TO PROVIDE FOR A SPECIAL EXCEPTION FOR REVERSE OSMOSIS WATER PLANTS ASSOCIATED WITH A GOLF COURSE; PROVIDING FOR SEVERABILITY; PROVIDING FOR REPEAL OF ORDINANCES IN CONFLICT; PROVIDING FOR CODIFICATION, PROVIDING AN EFFECTIVE DATE. (first reading) Town Clerk Taylor read Ordinance No. 21/4 effective on first reading May 14, 2021. Commissioner Lyons recused himself from the vote due to a conflict of interest. Commissioner Orthwein made a motion to approve Ordinance No. 21/4 on first reading. Vice Mayor Stanley seconded the motion with all voting AYE at roll call. 2. ORDINANCE NO. 21/5 AN ORDINANCE OF THE TOWN COMMISSION OF THE TOWN OF GULF STREAM, PALM BEACH COUNTY, FLORIDA, AMENDING THE FUTURE LAND USE ELEMENT AND PLAN TO IDENTIFY THREE (3) HISTORIC DISTRICTS WITHIN THE TOWN'S COMPREHENSIVE PLAN AS SET FORTH HEREIN AND ATTACHED HERETO; PROVIDING FOR SEVER- 0 Minutes of Town Commission Regular Meeting & Public Hearing Held May 14, 2021 @ 9:00 A.M. ABILITY; PROVIDING FOR THE REPEAL OF ORDINANCES OR PARTS OF ORDINANCES IN CONFLICT; PROVIDING AN EFFECTIVE DATE. (first reading) This item was withdrawn from the Agenda. 3. Agreement for Special Magistrate Services. Assistant Town Attorney Nazzaro explained this was an agreement so the Town would have a Special Magistrate when needed. Vice Mayor Stanley made a motion to approve the agreement. Commissioner Orthwein seconded the motion with all voting AYE at roll call. 4. Appointment of Alternate Member for ARPB. Mayor Morgan stated Rob Canfield, Town resident, was an applicant for consideration as an alternate member for the ARPB. Commissioner Orthwein stated she wanted to make sure he would be available for meetings since it seemed to be difficult to get a quorum available and that members needed to be more responsible with their commitment to sit on the Board. Commissioner White gave Mr. Canfield a good recommendation and stated he seemed responsible and sat on the board of the Place au Soleil HOA. Vice Mayor Stanley made a motion to approve Mr. Rob Canfield as an alternate member for the ARPB. The motion was seconded by Commissioner White with all voting AYE at roll call. 5. Interlocal Agreement with Solid Waste Authority for the Delivery of Municipal Solid Waste and a Municipal Revenue Sharing Recycling Program. Town Manager Dunham stated the SWA had made amendments to their agreement with towns and cities and were needing a signature of agreement or non -agreement and it was the Town's recommendation to approve the agreement. Vice Mayor Stanley made a motion to approve the agreement. Commissioner White seconded the motion with all voting AYE at roll call. 6. Procurement of Electronic Smart Meters, Meter Boxes, and Installation Services. Assistant Town Attorney Nazzaro stated they were asking to purchase the meters from the distributors at a price of $268,673.74 which would replace all the meters in Town. He added there was a $5,000 annual subscription and a one-time fee to read the radio signals that communicate with the meters, a one-time fee for software integration into the Town's utility billing software and a one-time fee of $2,500 for on -site training included in that price. He added they were receiving quotes to piggy -back for the meter boxes and installation services and would have that at next month's meeting. Vice Mayor Stanley made a motion to approve the purchase of the smart meters at a price of $268,673.74. Commissioner Orthwein seconded the motion with all voting AYE at roll call. 7. Payment of Legal Services-Shraiberg, Landau, & Page P.A. 10 Minutes of Town Commission Regular Meeting & Public Hearing Held May 14, 2021 @ 9:00 A.M. Assistant Town Attorney Nazzaro stated Bob Sweetapple was asking the Town to pay his attorneys fees for his defense in a sanctions action stemming from the Town's public records litigation. He added Mr. Sweetapple's personal attorney's fees from Shraiberg, Landau & Page were $43,000, but that figure was reduced as a courtesy and Mr. Sweetapple is asking that the Town pay the reduced fee of $21,569.73 and a smaller fee to Pankauski Hauser in the amount of $2,100. Mayor Morgan stated it was an outrageous situation where the state court judge directed Mr. Sweetapple to conclude the case and make a closing argument, which he did. He added the plaintiffs then took that to a bankruptcy judge to argue that it was a violation of federal law. Mayor Morgan stated that Mr. Sweetapple had no choice but to make his argument as directed by the state court judge, but the bankruptcy court judge then sanctioned Mr. Sweetapple for that. Mayor Morgan added that it seemed to him that it was the responsibility of the Town since Mr. Sweetapple was hired by the Town to defend it and he did so to the best of his ability. Vice Mayor Stanley added that there were layers upon layers of claims and counterclaims and agreed with Mayor Morgan that it was the Town's responsibility. Vice Mayor Stanley made a motion to approve the fees to the two law firms on behalf of Mr. Sweetapple as presented by Mr. Nazzaro. Commissioner Orthwein seconded the motion with all voting AYE at roll call. XI. Items by Mayor & Commissioners There were none. XII. Adjournment. Mayor Morgan adjourned the meeting at 11:03 A.M. 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L N op -0 o a) Vf �' yLi 3 E co: F- m +' r i >, a) +_' C c N w v } ar L o =_ 0n L � O_ '= m '- v O f�- Ccu 0 m O 'N O> O y N > +� a) �L_. 3 al �a N 3 L N N a) E O c C c do i L L c 3 L c U-0 s .,_• am,, C 3 +' LJ a) o E 0 E 3 0 *' Q °U +�+ " aL., — �: 4- m 3 ° o O 3" m" ° c m °C on " `0 3 3 L u o u= `L° s 3 0 0 0 on a �e cNn — 3 u v N Q al E o +� w � c Y -0 a) a) o w Y v M 3 on x Q O �..' a mqj E m N V N a) ;[ vN C C C 3 m C a) a) N Y m N L 4- —_ .v a1 m M — L L 3 m fY1 a) Y .N L al 3 m L 3 m +� L U C v i _n L Q c ai �; °_ 0 m > O� a) Y a c v E +_ a, on C E r+ O m 3 Ql 3 al Q) a) 3 0 a) a) C O c Q. O O n O( ,n O m t o N Q- O l0 c m 0 lD O N -0 0 O on Y -C v- t 3 O i U. m U N u > l0 O 2 3 }' C 3 3 L lD Z a) U a/ O E 3 U N ° m m L .N C ++ L Q. Y a) c N m a) _ o x C U o O m O +, m L O on m m u +� U c ra a) . E Q +� m� N a) a) c N Q i v o Ur N j 0 O 30 •L 3 F- �) a) O E al m 40 = N vL-. m +� c -0 F- U a1 -0 m -° L a 0 C L N cu Y N a) 3 o Y o 3 s +, on v a) o t`a > bn v cLe fl m T m + + «°_l a`l o 3 Ul E cL°°v a U a C C a `� s °°° v Z U a3i aq°i W +_ m a°Ai m QI ° 3 E I 3 3 a) C= cu O > a) L L QJ m m '� L •� m L N a) L L rrL^ Ln O m a N 3 L Q a--1 , L o t c 0 a) L ,C 3 Q t al CU C a) C L X C •N L 0 �"'� in V (� m >> O O U Y �"� Z Cn r-1 of F- N 3 F- (6 U _C F- Y U w F- _ Y — L °. Q) E — N ++ LAND SURVEYOR'S NOTES 1. GPS (GLOBAL POSITIONING SYSTEM) OBSERVATIONS WERE BASED UPON NETWORK SOLUTION TO PALM BEACH COUNTY SURVEY CONTROL STATIONS AND WERE USED TO ESTABLISH HORIZONTAL CONTROL IN THE NORTH AMERICAN DATUM(NAD83),1990 ADJUSTMENT, EAST ZONE. 2. THE ELEVATIONS SHOWN HEREON WERE DETERMINED FROM CALIBRATED GPS READINGS FROM NETWORKS OF PUBLISHED VERTICAL CONTROL STATIONS REFERENCED TO THE NAVD88 DATUM. ADD 1.56 FEET TO ELEVATIONS SHOWN HEREON TO CONVERT FROM NAVDSS TO NGVD29 VERTICAL DATUM. 3. SITE SHOWN HEREON IS LOCATED WITHIN THE SOUTHWEST QUARTER (SW 1/4) OF SECTION 3AND THE SOUTHEAST QUARTER (SE1/4) OF SECTION 4, TOWNSHIP 46 SOUTH, RANGE 43 EAST, TOWN OF GULF STREAM, FLORIDA. 4. THE SYMBOLS SHOWN HEREON MAY HAVE BEEN ENLARGED FOR CLARITY. THE SYMBOLS HAVE BEEN PLOTTED AT THE CENTER OF THE FIELD LOCATION AND MAY NOT REPRESENT THE ACTUAL SHAPE OR SIZE OF THE FEATURE 5. THE INFORMATION DEPICTED ON THIS MAP REPRESENTS THE RESULTS OF THE SURVEY ON THE DATE INDICATED AND CAN ONLY BE CONSIDERED AS INDICATING THE CONDITIONS EXISTING AT THAT TIME. S. ALL SURVEY POINTS SET BYTHIS FIRMARE INSCRIBED "ADAIR S BRADY,, INC." OR "ASB ENG" 7. WETLAND BOUNDARY WAS OBTAINED FROM PREVIOUS SKETCH S DESCRIPTION DATED 11292001, AND IT IS UNKNOWN IF SAID WETLAND WAS EVER FINALIZED, EXECUTED OR RECORDED. B. DATE OF FIELD SURVEY: FEBRUARY 16, 2021 9. NO SEARCH OF THE PUBLIC RECORDS WAS MADE BY THIS OFFICE FOR TITLE INFORMATION OR EASMENTS 0 20' 40' 80' Feet SCALE: 1 "=20' NORTH (2) EAST QUARTER CORNER SECTION 4 QUARTER SECTION LINE (BASIS OF BEARINGS) BENCHMARK ELEV.=3.14 APPROXIMATE FOUND PALM BEACH COUNTYBRASS DISK N89"21'36"E (16) FOUND MIA& NAIL OUARTER SECTION LINE GOLFVIEW DRIVE IN CONCRETE EA 29 o0 z 1 10' HEDGE CAN LP s 10' HEDGE GATE 3� OHP pHp OHP OHP PP I GYAE s OHP OHP OHP N OHP OHP N p — ROAD z.i (17J z SHELL ROCK/CAP ROCK .°--- e .°------------+------------+------------+.°-----------+,------------+o 3.z4� zs zi zs +_----- z' ---------_— — �� z.e ---- __ TDB — 25 -----------+� ------- ---- zb — ____ N 89'12'50"—+_-- —' e of 3.zh----- E_ �— — _ z.3-----200.37---- 343/ til //� / /ems 3.z N 84'36'33" �� +zn +0.3 ---- ° -+- I� O � F 155.64' °------------ +0s ° — — — — — — o.� _------------ TOE + 0z I _ _ +�.4 }/ 04---- TOE / ° -- -----..- +-as ------- — — +—+-0.4 as p +o. WV 3:+ /GYA p +os 34 36 +0s � ti CBS y h z_ PUMP HOUSE METAL FPL FFE1.=5.111 CABINET ON I CONC. SLAB N LEGEND CAN CABLE TELEVISION RISER EM ELECTRIC METER EPB ELECTRIC PULL BOX EPNL ELECTRIC PANEL ESR EDGE OF SHELL ROCK FF EL FINISHED FLOOR ELEVATION GB GRADE BREAK GYA GUYANCHOR HED HEDGE LP LIGHT POLE OHP OVER HEAD POWER PP POWER POLE SRVC SERVICE CABINET TDB TOP OF BANK TOE TOE OF SLOPE TPD TELEPHONE PEDESTAL WV WATER VALVE SPOT ELEVATION - HARD SURFACE SPOT ELEVATION -NATURAL GROUND Qe SURVEY CONTROL POINT w APPARENT/POSSIBLE WETLAND BOUNDARY (REFER TOA&B DRAWINGS LS-6581D & FP-1802, SEE NOTE#7) LAND SURVEYOR'S STATEMENT WE HEREBY STATE THAT THE TOPOGRAGHIC SURVEY SHOWN HEREON IS A TRUE AND CORRECT REPRESENTATION OF THE PROPERTY DESCRIBED IN THE CAPTION THEREOF, MADE UNDER OUR DIRECTION, AND IS ACCURATE TO THE BEST OF OUR KNOWLEDGE AND BELIEF. THE UNDERSIGNED FURTHER CERTIFIES THAT THIS SURVEY MEETS THE STANDARDS OF PRACTICE SET FORTH BY THE FLORIDA BOARD OF PROFESSIONAL SURVEYORS AND MAPPERS F.A.C. CHAPTER 5J-17, PURSUANTTO SECTION 472.027 FLORIDA STATUTES. A S B ENGINEERING, INC. LB 604 BY: Z�)2JLILG6 Pam. FOR THE FIRM. DENNIS PAINTER REGISTERED LAND SURVEYOR FLORIDA CERTIFICATE NO. 3542 NOT VALID WITHOUT SIGNATURE AND EMBOSSED SURVEYOR'S SEAL AFFIXED. LEGAL DESCRIPTION: BEING IN THE NORTHERLY PORTION OF THE SOUTHWEST QUARTER OF SECTION 3 AND THE NORTHERLY PORTION OF THE SOUTHEAST QUARTER OF SECTION 4, ALL IN TOWNSHIP 46 SOUTH, RANGE 43 EAST, TOWN OF GULF STREAM, PALM BEACH COUNTY, FLORIDA. VICINITY MAP (NOT TO SCALE) (10)FND 3/4" PIPE UNDERASPHALT -- «o z.e U---- 30 --Y3°_ _ EM IJ C EPNL — — — — T— 3 N (19)BENCHMARK ELEL —z-----------+.6-------- z.+— _ SETMAGNAIL T—yY +' \82g. �O+ }3.i /05 74 °._� I•.e e 7�i —_s* sic +za \ 3.4 1 I�,�z pis 3s + l TOB— / EDGEO TREE S LINE ,. °a4+ 0,3+ 01+ /s / BRUSH LINE N- IT -6 5.° +s.3 s.1s I 3.a 6r_ 0.3� Wiz_ _ 14 \ II +as �: } T s MAINTENANCE BUILDING +0.3 �. 4,-,6_a FF EL, 7.79 ,4- 5 57 m / I m �J / ✓4 5 W W / a2 5° UiZ 'l I tP o 0 31 +47 I m AA zo 7 7 K y " 2 � � 2 yooLu �OiN ac 2g0h_¢ ¢2ui9 aU � m O J >- U W ILL � J N U � 2 Q Q. W F- O O 0 DATE: FEB 16, 2021 PROJECT * 21021 SCALE: 1"=20' DRAWN:CK CHECKDP PGS.: 28 FP-2102 �� 15OF 1 LAND SURVEYOR'S NOTES 1. GPS (GLOBAL POSITIONING SYSTEM) OBSERVATIONS WERE BASED UPON NETWORK SOLUTION TO PALM BEACH COUNTY SURVEY CONTROL STATIONS AND WERE USED TO ESTABLISH HORIZONTAL CONTROL IN THE NORTH AMERICAN DATUM (NAD83), 1990 ADJUSTMENT, EAST ZONE. 2. THE ELEVATIONS SHOWN HEREON WERE DETERMINED FROM CALIBRATED GPS READINGS FROM NETWORKS OF PUBLISHED VERTICAL CONTROL STATIONS REFERENCED TO THE NAVD88 DATUM. ADD 1.56 FEET TO ELEVATIONS SHOWN HEREON TO CONVERT FROM NAVD88 TO NGVD29 VERTICAL DATUM. 3. SITE SHOWN HEREON IS LOCATED WITHIN THE SOUTHWEST QUARTER (SW 1/4) OF SECTION 3 AND THE SOUTHEAST QUARTER (SE114) OF SECTION 4, TOWNSHIP 48 SOUTH, RANGE 43 EAST, TOWN OF GULF STREAM, FLORIDA. 4. THE SYMBOLS SHOWN HEREON MAY HAVE BEEN ENLARGED FOR CLARITY. THE SYMBOLS HAVE BEEN PLOTTED AT THE CENTER OF THE FIELD LOCATION AND MAY NOT REPRESENT THE ACTUAL SHAPE OR SIZE OF THE FEATURE S. THE INFORMATION DEPICTED ON THIS MAP REPRESENTS THE RESULTS OF THE SURVEY ON THE DATE INDICATED AND CAN ONLY BE CONSIDERED AS INDICATING THE CONDRIONS EXISTING AT THAT TIME. 8. ALL SURVEY POINTS SET BY THIS FIRM ARE INSCRIBED "ADAIR & BRADY, INC." OR "A&B ENG." 7. WETLAND BOUNDARY WAS OBTAINED FROM PREVIOUS SKETCH & DESCRIPTION DATED 11292001, AND IT IS UNKNOWN IF SAID WETLAND WAS EVER FINALIZED, EXECUTED OR RECORDED. B. DATE OF FIELD SURVEY: FEBRUARY 16, 2021. 9. NO SEARCH OF THE PUBLIC RECORDS WAS MADE BY THIS OFFICE FOR TITLE INFORMATION OR EASMENTS 0 20' 40' 80, - - Feet SCALE: 1 "=20' NORTH BENCHMARK ELEV.= 3.14 (16) FOUND MAG NAIL APPROXIMATE QUARTER SECTION UNE GOLFVIEW DRIVE ASPHALTROAD I 29} 3 s s.� GYA" �1= °'� s OHP OHP HEDGE OHP OHP OHP OHP OHP OHP OHP O P pp CAN LP TV p- 10'HEDGE — P2. �}-��— e.e—=, _ —_ __ -. z. - 1 e-- (1n v' +-- +° - --- + SHELL ROCK/CAP ROCK --- - -1UB ---- ---- ROAD +o --_-----+,--- - - - - --+o - - - -__ _+- 3 °e ' to zs ----- - -- +--___ N 89'12'50" �G ti� ml i O -F.e------------- -----------+, -_+3--�200.37' i3/ i sz N 84.3='33" �— -----TO-E --_---_---_ ----- +_a°.a° +++o -+4+- ---_--- --o --- z155.64' �+-oss +_, ° -_°.. +zi�9�WV ++°5 ply O I 0.- = s +°> +0.5 +as +0.7 +0s OIO 36 wW PP CBS m m z °{ ' s PUMP HOUSE METAL FPL FF EL.= 5.81 CABINET ON I CONC. SLAB I �LEGEND \ SOL BOLLARD CAN CABLE TELEVISION RISER CB CATCH BASIN EM ELECTRIC METER LAND SURVEYOR'S STATEMENT EPB ELECTRIC PULL BOX EPNL ELECTRIC PANEL WE HEREBY STATE THATTHE TOPOGRAGHIC SURVEY SHOWN HEREON ISATRUEAND ESR EDGE OF SHELL ROCK CORRECT REPRESENTATION OF THE PROPERTY DESCRIBED IN THE CAPTION THEREOF, FF EL FINISHED FLOOR ELEVATION MADE UNDER OUR DIRECTION, AND IS ACCURATE TO THE BEST OF OUR KNOWLEDGE GS GRADE BREAK AND BELIEF. GYA GUY ANCHOR THE UNDERSIGNED FURTHER CERTIFIES THAT THIS SURVEY MEETS THE STANDARDS HED HEDGE OF PRACTICE SET FORTH BY THE FLORIDA BOARD OF PROFESSIONAL SURVEYORS AND LP LIGHT POLE MAPPERS F.A.C. CHAPTER 5J-17, PURSUANT TO SECTION 472.027 FLORIDA STATUTES. LS LIFT STATION MONW MONITORING WELL A g g ENGINEERING, INC. OHP OVER HEAD POWER L PP POWER POLE SRVC SERVICECABINET TOB TOP OF BANK BY: FOR THE FIRM. TOE TOE OF SLOPE DENNIS PAINTER TPD TELEPHONE PEDESTAL REGISTERED LAND SURVEYOR FLORIDA CERTIFICATE NO. 3542 WV WATER VALVE NOT VALID WITHOUT SIGNATURE AND EMBOSSED SURVEYOR'S SEALAFFIXED. SPOT ELEVATION - HARD SURFACE .Q SPOT ELEVATION -NATURAL GROUND SURVEY CONTROL POINT APPARENT/POSSIBLE — --- WETLAND BOUNDARY (REFER TOA&B DRAWINGS LS-6581D & FP-1802, SEE NOTE#7) LEGAL DESCRIPTION: BEING IN THE NORTHERLY PORTION OF THE SOUTHWEST QUARTER OF SECTION SAND THE NORTHERLY PORTION OF THE SOUTHEAST QUARTER OF SECTION 4, ALL IN TOWNSHIP 46 SOUTH, RANGE 43 EAST, TOWN OF GULF STREAM, PALM BEACH COUNTY, FLORIDA. VICINITY MAP (NOT TO SCALE) A54Y 04101'a 31�11 J REF: FP-1802 It co cc 0 ca Z Q �5 w O IL W N t„ d C9 O a O DATE: APR 2, 2021 PROJECT 0 21021 SCALE: 1"--20' DRAWN:CK CHECK:DP PGS.: 28 FP-2102 &V 1soF`2 , , 1 v , y. 1 . i- s , • +A , ev IF Tft R ...� . a i _ �r ,.� .. e w d ii �i y 133GC MAINT AREA Google Earth mmm -7- A ;f=-� �C-rRT-,ii '6 N ALl:JJWRFGoifTM D Q4 NEW WATER TANK NEW MAINT BLDG. N .r NORTH PRODUCT WATER 10 TANK ® 1 00, CLEANING SYSTEM ❑ ❑ ELECTRICAL RM POSTTREATMENT OFFICE/CONTROL (ODOR CONTROL) FINISH FLOOR ELEV. 4.50 FINISH FLOOR — — — — ELEV. 6.50 N IRRIGATION PUMP I J STATION OM I RO TREATMENT TRAINS � I BOOSTER PUMPS PRETREATMENT SAND FILTERS (ANTISCALANi) Su FL RS I __ (IF NEEDED) ROLLUP DOOR I 32X48 LOUVER 32X48 LOUVER 78 LOUVER A" DRAIN l 4" ROC DISPOSAL PIPE FLORIDAN WELL W/ GONG PAD Ay 1 %wn of Gulf Sfroam F� Designed m MILLER ENGINEERING GULF STREAM GOLF CLUB SCALE NUMBER SHEET NO. ENGINEERING AND ENVIRONMENTAL SERVICES BUILDING FLOOR PLAN a 00 0 GLEN MILLER FL PE NO. 39242 PALM BEACH, FLORIDA NO. DATE REVISION BY Checked CORPORATE NO.6935 202C G. A. MILLER, INC. � MAINTENANCEAREA IMPROVEMENTS 1/4�741' rn ............ . . . . . . . . . 0 NEW MAINTENANCE BLDG. WATER STORAGE TANK NORTH ELEVA TION 0 Of G �y De149-d MILLER ENGINEERING GULF STREAM GOLF CLUB ELEVATION SCALE NUMBERT SHEET NO. Dfawn ENGINEERING AND ENVIRONMENTAL SERVICES STORAGE TANKAND BUILDING PALM BEACH, FLORIDA O Q cnackaa GLEN MILLER FL PE NO 39242 MAINTENANCE AREA IMPROVEMENTS NO. DATE REVISION BV CORPORATE NO. 8938 2020 G. A. MILLER, INC. LOCATION MAP - - - — - - - --- - - - - - --'OLFVIEW QRIV �l2' HEDGE 12' HEDGE is �,.�.......�,..-.,.,... / -----------------------------� I fXST DRIVEWAY EXISTING PARKING I £XST SITE ENTRANCE i � I I \ \\ I _ I EXISTING DENSE VEGETATION >50 FT HIGH L � SOA 91N5 q I I / I ; 0 o I / I I I � I I H I FLORIDAN WELL EXISTING TREES GOLF COURSE GOLF COURSE NORTH Designed ,It MILLER ENGINEERING GULF S TREAM GOLF CLUB O NUMBERT SHEET NO. SITE PLAN SCALE _jj Drawn ENGMEERPIG AND ENV RONA¢NTAL SERVICES �^ PALM BEACH, FLORIDA 1'=30 FT Q Checkod GLEN MILLER FL PE NO. 39242 ^�^ MAINTENANCEAREA IMPROVEMENTS NO. DATE REVISION BY CORPORATE NO.6935 2020 G. A. MILLER, INC. - _ _ - PROJECT SITE i �I NORTH LOCATION MAP F - - it o \Q J S m OO[EVIDY DRIVE _ — — — — — _ f— tMl ppKy I — __ ---_—— i Z 1 � I \ I LVSnNG COMA KmI1laM I GOLF COURSE GOLF COURSE I MAY 13 2021 TO of Gulf Stream, F( Designed O NUMBER SHEET NO. MILLER ENGINEERINGULF STREAM GOLF CLUB G SITE PLAN SCALE Drawn ENOINEEMO AND ENVIRONMENTAL SERVICES ~_, PALM BEACH, FLORIDA 1'=50 FI Q GLEN MILLER FL PE NO. 392d2 �� NO. DATE REVISION BY Chxked CORPORATE NO. 6935 2020 G. A. MILLER, INC. MAINTENANCE AREA IMPROVEMENTS SOUTH ELEVATION NORTH ELEVATION EAST ELEVATION WEST ELEVA T1,ji�Jp,,,,1,,,,,, 1"Ay 13 �421 Town of Gulf Stream, FL Dealgned �� SCALE PROJECT SHEET NO. MILLER ENGINEERING GULF STREAM GOLF CL UB NEW MAINTENANCE BUILDING NUMBER Dravn ENG07EERING AND ENVIRONMENTAL, SERVICES ELEVATIONS GLEN MILLER FL PE NO. 39242 PALM BEACH, FLORIDA() '=�{J• II II NO. DATE REVISION BY Checked CORPORATE NO. 6935 2020 G. A MILLER, INC. �w MA/NTENANCEAREA IMPROVEMENTS c .. q yr t f } r� :.r �-,� � ,� t ":, .,�. , ^' � ;�i J �. .3� rt .. t •Sri }y. ram- _ - •;t , tt _. ; ., v - y •. ,a .. _ �-.F �'!�%" _ 3• , :- - . --,r a -. : r.. • � �1 _ _ .� ,..-...•'S.$..J?. , - ,...y k .., .: ,. ..', � .; ,- m, T , r• � 5 •�ass;. • k ��.., .. � , .t'+. . .. 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'�'✓.tj�4,'`- tr�:�• �k �..i>Yf �, a �' a� 1.. ? •'rt y 'r. _�� �`4 �' � ::v' e •� , �� t 1i T��}\}� �`n � Y y, e i 1 a. � .;' .. � y 1 , \, ^. : i '- f9>' � . L. _i' � `0 - ,' ♦ to �I �3'">).��_ r. l'�Vl ,,,''.', �•: ..�.., ter: Ir 1f 1 10-9 ` 4 �.VIL , y, 4,TF,' �4 c`t 41 o�f' vii,e w`®r} .ram ,-y��+.�" .A`Z. - • . �. LN MAIN TRUCK ENTRANCE y ."'Ss,�?.etw6'.Md.sii. {.`-..�,......, t" `•;'/`' . 1�7 } a +• 6 ❑ :Ak:.-z Awt J J rn� ii DEVELOPER'S AGREEMENT THIS DEVELOPER'S AGREEMENT is entered into on this _day of , 2021 between GULF STREAM GOLF CLUB, INC, a Florida Not For Profit Corporation ("Golf Club"), and the TOWN OF GULF STREAM, a Florida municipal corporation ("Town"). WHEREAS, Golf Club owns certain land (the "Property") located within the municipal limits of the Town, at 2401 N. Ocean Boulevard, Gulf Stream, FL 33483, Parcel Numbers 20-43- 46-03-00-003-0110 and 20-43-46-09-04-004-0250; WHEREAS, the Golf Club owns and operates a golf course on the Property (the "Golf Course"); WHEREAS, the Golf Club wishes to proceed with the development of a reverse osmosis water plant ("RO Plant") to be associated with and serve the Golf Course and accessory uses to the Golf Course on the Property; NOW, THEREFORE, for and in consideration of the premises, the mutual undertakings and agreements herein contained and assumed, Golf Club and the Town hereby covenant and agree as follows: 1. Recitals. The foregoing recitals are hereby incorporated by reference and serve as a factual stipulation upon which the parties agree is the basis of this Developer's Agreement. 2. RO Plant Construction, Operation and Maintenance. Golf Club hereby agrees to construct, operate and maintain the RO Plant consistent with the following conditions: a. Water from the RO Plant may be used for irrigation at the Golf Course and accessory uses to the Golf Course only. b. The proposed RO Plant shall not result in such noise, odor, or vibration, so as to adversely impact surrounding residential development. c. Equipment associated with the RO Plant shall be located inside of a building constructed of materials designed to reduce noise levels at neighboring locations. All ventilation openings within the building housing the RO Plant shall contain noise reduction devices to reduce the noise escaping the RO Plant building, and the openings shall be located so that they are not facing any residential dwellings located within 1000 feet of the RO Plant building. d. The RO Plant shall provide sufficient protection so that the sound level measured in decibels, using the "A" weighting scale which reflects the response characteristics of the human ear, shall not exceed 45 decibels at the RO Plant Property boundary, and 30 decibels at adjacent residential property boundaries. e. If the RO Plant receives three or more noise complaints from separate households within a 30-day period, a noise control plan shall be developed by a professional engineer registered in the State of Florida, and the RO Plant shall implement the recommendations of the noise control plan. The noise control plan will be developed by an engineer hired by the Town, and paid for by the owner or operator of the RO Plant. f. If the RO Plant receives three or more odor complaints from individuals from separate households within a 30-day period, an odor control plan shall be developed by a professional engineer registered in the State of Florida, and the RO Plant shall implement the recommendations of the odor control plan. The odor control plan will be developed by an engineer hired by the Town, and paid for by the owner or operator of the RO Plant. g. The RO Plant shall obtain and comply with all applicable federal, state or local permits for construction and operation of the RO Plant. h. The RO Plant shall not be detrimental to the area residents or households, or the public health, safety or welfare of the community as a whole. i. The RO Plant and any accessory buildings shall be screened from view from adjacent properties. Accessory buildings include, but are not limited to, storage tanks. 3. Jurisdiction. This Agreement, and the rights and obligations of the Town and the Golf Club hereunder, shall be governed by, construed under, and enforced in accordance with the laws of the State of Florida, and venue shall be in the circuit courts of Palm Beach County. If any provision of this Developer's Agreement, or the application thereof to any person or circumstances, shall to any extent be held invalid or unenforceable by a court of competent jurisdiction, then the remainder of this Developer's Agreement shall be valid and enforceable to the fullest extent permitted by law. 4. Relationship. This Agreement does not evidence the creation of, nor shall it be construed as creating, a partnership or joint venture among Town and Golf Club. Each party is acting for its own account, and it has made its own independent decisions to enter into this Agreement and as to whether the same is appropriate or proper for it based upon its own judgment and upon advice from such advisers as it has deemed necessary. Each party acknowledges that the other party hereto is not acting as a fiduciary for nor as an adviser to it in respect of this Agreement. 5. Prevailing Party Fees. In the event the Golf Club or Town are required to enforce this Agreement by Court proceedings or otherwise, by instituting suit or otherwise, then the prevailing party shall be entitled to recover from the other party all costs incurred, including reasonable attorney's fees. 6. Successors and Assigns. All covenants, agreements, warranties, representations, and conditions contained in this Agreement shall bind and inure to the benefit of the respective successors and assigns of the parties to this Agreement. 7. Waiver. A failure to assert any rights or remedies available to a party under the terms of this Agreement shall not be deemed a waiver of such rights or remedies, and a waiver of the right to remedies available to a party by a course of dealing or otherwise shall not be deemed to be a waiver of any other right or remedy under this Agreement, unless such waiver of such right or remedy is contained in a writing signed by the party alleged to have waived his other rights or remedies and to the extent involving the Town such writing must be approved by the Town's governing body. 8. Construction of Agreement. Each party acknowledges that all parties to this Agreement participated equally in the drafting of this Agreement and that it was negotiated at arm's length. Accordingly, no court construing this Agreement shall construe it more strongly against one party than another. 9. Further Action. Each party shall execute and deliver any and all additional papers, documents, and other assurances, and shall do any and all acts and things reasonably necessary in connection with the performance of the obligations hereunder and to carry out the intent of the parties hereto. 10. Entire Agreement. This Agreement represents the entire understanding and agreement between the parties with respect to the subject matter hereof, and supersedes all other negotiations, understandings or agreements made by and between the parties. 11. Effective Date. The Effective Date of this Agreement shall be the date on which it is approved by the Town's governing body. 12. Notice. All notices, requests, consents and other communications required or permitted under this Agreement shall be in writing and shall be (as elected by the person giving such notice) hand delivered by messenger or courier service, or mailed by registered or certified mail (postage pre -paid), return receipt requested, addressed as follows or to such other addresses as any party may designate by notice complying with the terms of this Section. Each such notice shall be deemed delivered: on the date of delivery if by personal delivery; and if the notice is mailed, on the earlier of. (a) the date upon which the return receipt is signed; (b) the date upon which delivery is refused; (c) the date upon which notice is designated by the postal authorities as not delivered; or (d) the third business day after mailing. Notwithstanding the foregoing, service by personal delivery delivered, shall be deemed to have been made on the next day that is not a Saturday, Sunday or legal holiday. To the Town: Town Attorney c/o Edward C. Nazzaro, Esq. 100 Sea Road Gulf Stream, FL 33483 To the Golf Club: Gulf Stream Golf Club, Inc. Golf Course Superintendent c/o Ryan L. Swilley 2401 N. Ocean Boulevard, Gulf Stream, FL 33483 This Agreement signed, sealed, and delivered by the parties hereto on the date first written above. GULF STREAM GOLF CLUB, INC. Print name: Print name: TOWN OF GULFSTREAM L-02 ATTEST: Rita Taylor, Town Clerk [(SEAL)] Scott W. Morgan, Mayor �%�� F��1 a�� O O 0 N N c " O �� o by '�� o � 4-1 X �� Q CU �� tzCM ' w '�� v O O ' 5 cn un 75 z �� v Q �� `�� O 14-4 ,���� v+�� > .�� �� ,a;  + Otz a, w W w " ' �� 3 v u �� m 75 "�� z � w w X O 4 4 u .�� o 3 a v60 y�� o '" .�� v v v u4-1 � v � �u' v o cu �� m W ." cu x W ��, 1+ 4 �� om o bA 0 " O c;.61 " " 75 W -- GJ vJ ����'' �� G U c'n �� A �� c��C v V " V �� Qj ,�� v W ate-. 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'= r` A m C:: Z T `' r7l ~S ��-i S� a T a m Gl a C� v, r- C T rl n _" rr-^ rn- O O-� C b rri C d� 0 0T rn � a C� � a Z O O m a x, w O z -n, b m z ^' T r 2 p T n �. 'S n Oo T T vz, a T -aI O O m a �' O � T T al DJ n w O O ^ Z < < _ � " � C '� O cTn T vz vZi m Z = OT O �" a vci x 'S T n �� o' -� -+ c M1 m O O m A Z x7 O O a n T y � d Q d C O 72� T O T C D a C C m n (5 O O m .y Gl rrr, d c v D= O Z Z O a '� T O Co v �' y C Z rmn , C Z n T v O rri O rri a O C rD- Z ; rrri Z T "' C b � � CD "i , n D" T T --- tnii n z C Zi w rrri ~ in � m T T d T z T rri T Z r rTl Z O n m w 0 w Z �n O H T n 2> pan T Z O O O m D D ZD C z T m T Z n Gl Z D m O= C) b ~ T T y m OAC) �0m � aoz�oz Z > m = > --� Oz n N Lm 7, v< � T Do AL ARCH= DR RL®]. ROOM HIGIQA113RB: WEEKES RESIDENCE ALTERATION LEVEL III 2520 AVENUE AU SOLEIL TOWN OF GULF STREAM MATCH IXISTNG RAFTER TAILS (TYP) ELEVATE WALL AND ROOF AT EXISTING GARAGE EXIST. LANDSCAPING (TYP) -1 FRONT VIEW SOUTHWEST EASE RIDGE NEW RIDGE - MEET W/ EXIST. NEW WINDOW AT GARAGE (MATCH OPPOSITE WINDOW) POINT OF --CURVATUR A��NU�EIAO�E1 FOUND_NAIL ��`�'Pp�9 �ia(+G/,p y"Pcc Fop 0 23'NNH F_ wM 78.76' 0 z;'. 12.1?: N 900`p0'00" �,�•• 'tr. FENS a N � -FOVNo 1 Ir �ENCE `c 54' 13 rn 8 c 250' IRON ROO 6.5 S 70.2' 42.6' o 54'E JIn "FEND F.I LU a O O.5 E 9.0' 8.0' a -I la r fENGE 524' �o) LOT 36 ^i 42.6' T BIN ';^ RESIDENCE 8 � W 2520 16 50.5' Q 1 O Ll1 J 3.4' H LOT 35 1 r Id4%.2' F- DRIVEWAY Z t� All :� .49,0' 1.03°08'2Q"_. Q 1 at\POOL 25.0' 12pN OIJiPMENT m _ _' PNOGA a FUPJO.E � 50' - FENCE RODGENg111'; (PU`�_ 'S 3j2� lR� tu, } 49. A A' S 'NEx POIN1TURE � O CP.P LOT 3i CURNA NAIL FENCE ROO � g111' F pN0 OIL NORTH SCALE:1/32•=1'-O" RTY SU CLIMATIC AND GEOGRAPHIC DESIGN CRITERIA TABLE GROUND WIND SEISMIC SUBJECT TO DAMAGE FROM WINTER FLOOD SPEED (MPH) WEATHERING FROST LIN TERMITES SNOW DESIGN DESIGN HAZARDS LOAD CATEGORY DEPTH TEMP N/A 170 N/A NEGLIGABLE N/A VERY HEAVY 54 X - 6 NOTES 1. SUBJECT PROPERTY IS LOCATED IN FEMA FLOOD ZONE X: +6 FT FLOOD ELEV. 2. SUBJECT PROPERTY IS LOCATED WITHIN A ANDBORNE DEBRIS REGION, LMI IMPACT RATED WINDOWS AND DOORS ARE REQUIRED.. 3. SUBJECT PROPERTY IS LOCATED WITHIN A HIGH VELOCITY HURRICANE ZONE HVHZ . RS-P PLACE AU SOME ZONING CRITERIA SITE DEVELOPMENT REGULATIONS FOR THE RS-P DISTRICT. ALLOWED/MINIMUM EXISTING PROPOSED LOT AREA LOT AREA = 18.992.16 SO FT NO CHANGE GROSS FLOOR AREA GROSS FLOOR AREA = 4.616.17 SO FT 1111.14 50 FT HARDSCAPE AREA 10,495 SO F1 11 ,268 SO FF LANDSCAPED AREA = 40% 8,823 SO FT (46.45%) 8,049.5E (42.38%) FLOOR AREA RATIO = .33 FLOOR AREA RATIO = .243 292 FRONT YARD SETBACK = 30 F7 FROM YARD SETBACK = 42S FT NO CHANGE REAR YARD SETBACK = 20 FT REAR YARD SETBACK = 52.4' HOME: 31.8 FT, PAVILION: 21,75 FT STREET SIDE YARD SETBACK = 20 FT SIDE YARD SETBACK = 24.9' 20.1 IT SOUTH SIDE YARD SETBACK = 15 FT/30X OF LOT SIDE YARD SETBACK = 11.9' 17.65 FT/30.2% MAX ROOF HEIGHT = 20'-0' ROOF HEIGHT 14'-10' NO CHANGE PROPOSED AM91 N = 435 SF PROPOSED PAVILION = 306 SF ROOF OVERHANGS = 24' DON REAR PATIO OVERHANG: IB5.27 GSF (370.54/2) CODE NOTES AVENUE AU SOLEIL 1 50 RIGHT-OF-WAY CONSTRUCT T TYPE : TYPE m ' -'- 23' ASPHALT PAVEMENT \ OML OF TYPE RN: LEVEL OF ATERATION: III CODES: FLOR104 BUILDING CODE: 2020 ED. RESIDEDUL/EA19. - ASCE 7-10. NEC 2017 - - REMOVE EXISTING HOT WATER \ HEATER & CONC. PAD nJ•90•00'00"E• 1,441 SF PROPOSED RENOVATION FRONT VIEW NORTHWEST LIDUSTINGWINDCATS.STUCCO&EIARREL L ELEVATE WALL AND ROOF AT \ TILE ROOF TO REMAIN (DON AS NEW) EXISTING GARAGE DESIGN PARAMETERS n CONVERT 729SF%NDF EXISTING 1) BASIC WND SPEED (WINO VELOCITY) DESIGNED FOR = 7 {.•� 2, N SUNROOM TO LIVI ROOM MATCH EXISTING RAFTER TAILS (TYP) EXIST. INDSCMINO hvo 139 MPH NEC. . (VAS "") 1]9.4 MPH RED. (VA50) 2) RISK CATEGORY II l� 20'-0• 4DE YARD ]) BLINDING DESIGN : ENCLOSED- 4J VAND IMPORTANCE FACTOR 1.0 21'-5" r 5) INTERNAL PRE55URE COEFFICIENT = 3.1B 6) E 05URE ='D' F__ yam_________ --------- _--- J) NAND LOAD AS PER 1603.1.4 F.B.0 1 I -' ; CRS A001TION \435 SO FT --- - EXISTING LANDSC. ' TO REMAIN (TYP) I I I LINE OF NEW ROOF OVERHANG EXISTING (REMOVE FORMER 1 a 4 _ ONE STORY AWNING). 1 0- SIIVGLE FAMILY 3.4' 1I REAR VIEW SOUTHEAST PROPOSED OUTDOOR KITCHEN •1 RESIDENCE j _ PROPOSED ADDITION UNDER NEW PAMUON `N \ ` - #2520 3.4' CONVERT FORMER SUNROOM TO LIVING RM - �' 12X12 COLUMN W/1 I * (1 20X20 STONE BASE L= ,, w `}'' - YARD AAA q _ EXISTING GARDEN ___--- ` KNEE -WALL - OUTDOOR KITCHEN AREA 0 _. 3'-0' ROOF OVERHANG \ � NEW UNDERGROUND _9 �__ NATURAL GAS TANK BY 1 18' 0" OTHERS UNDER SEPARATE EXISTING FENCE ; PERMIT. EXISTING NON -CONFORMING SETBACK 306 SO FT OF NEW `� de ��"•• PAVILION STRUCTURE 149.5 NEW AC CONDENSING UNITS RELOCATED ELECTRIC SERVICE METER & PANEL PROPOSED SEATING AREA RELOCATED POOL EQUIPMENT NEW NATURAL GAS GENERATOR RY OTHERS REAR VIEW NORTHEAST 0 RENDERINGS SCALE: NTS PROPOSED OUTDOOR KITCHEN UNDER NEW PAVILION 1 LOCATION MAP SCALE: NITS NORTH t 5) ARCHITECTURAL PLOT/SITE PLAN SCALE:1 /16"=1'-O" 0' 2' 4' B' NORTH DAM GTs i arT L9 Dr, Russell Rosicki, Architect ALA. NCARB. DARCH. I.lAR.77 Ap (SOLE PROPRIEL'OR) 2'M 14EVVP'0RT R nUJUt = 1 3 BFACH FT_ M"2 VOKE : %4-M-SNR INPDCP3DIffi( ARCfQIti(.'IiCOId LID' I)N183UIfNffiON I I 9�ISSUED FOR APES KEY PLAN: ALTERATION LEVEL III I 2520 AVENUE AU SOLEIL DELRAY BEACH, FL 33483 TITLE SHEET, PLOT/SITE PLAN & EXTERIOR RENDERINGS DAM PAL)115[.T NO.: 4/15/21 2101 RCAIE DRANVM NW AS NOTED DRAWN BY: RLS `IEBCXED Br RRR T 1 SRMT NO.: 1 OF 2 PL AFJUKFWf OR Rl»L ROGIM SIGNATURE r I I I I I I I I SCALE:1/4"=1'-O" REMOVE ENTIRE EXISTING TRUSS AND ROOF ON THE NORTH PORTION OF THE RESIDENCE _ II REMOVE EXISTING WINDOWS I I II II REMOVE CLOSET k MASTER D1 BATH II ` EXISTING I MASTER BED I I ,'A L>� REMOVE CLOSET & MASTER BATH F' REMOVE @ DISCARD DOORS AND ASSOCIATED ______ WALLS AS INDICATED BY DASHED LINES r I • I 1 I I REMOVE PORTION OF EXISTING BLOCK WALL FOR NEW WINDOWS DEMOLITION LEGEND EXISTING WALL / OBJECT TO BE REMOVED EXISTING WALL TO REMAIN o z a B 1/4" = 1"-0" NORTH RAM G7's i Dr. Russell hicki, Architect ALA. NCARB, DARCI-L i Fun pp (SOLE PROPRM-MR) 278 NEWPORT R nEF-f F4FT T7 BFACH FL 33442 WTCB : VA-3Ih9A IN]FO9DE9GNRARCHn7EXMCOM ENCHNHPR Na II I - 04.2921 ISSUED FOR ARPB 1W PLAPU I\I ALTERATION LEVEL III I 2520 AVENUE AU SOLEIL DELRAY BEACH, FL 33483 DEMO PLAN DAM PRDIFCP N(L 4/15/21 2101 SCUD DRAWIM ND- AS NOTED DRAWN W RLS A-1 RRR IOU= NQ: PIL ARCHnBCf OR KERL R0KM 510NATURE LC` 1 4� INFlLL PORTION OF IX CMU OPN'G BELOW NEW WINDOW SCALE:1 /4"=1' SEE PLOT PLAN & A-8 SHEET FOR NEW PANUON IN THIS AREA I.a,I_\\1 INFlLL PORTION OF IX T INFlLL PORTION OF IXCMU OPN'G BELOW NEW CMU OPN'G BELOW NEW wiunnw wunnw_ INFlLL FORMER WINDOW OPNG 1l �l EEC n INFlLL FORMER —tom WINDOW OPNG 31 NEW C/U'S, SEE MECHANICAL PLAN 1 5 � EXISTING WINDOWS -NEW SOLD DOOR WITH 1FT SIDE UGHTS -EXISTING WINDOWS DESK CENTERED ON EXISTING WINDOWS NEW TRIPLE WINDOW TO MATCH OPPOSITE SIDE OF HOME AT BEDROOM J105 EIAM G7sm • I 7� Dr, Russell Romcki, kchitcct ..TA. NCA". DARCK i RR77 AP (SOLE PROPRIEFOIO 278 NEWPOP-T R 1:3FF_ft RT n BEACH FL --0"2 VOICE' 9%-3A-9)I8 RVFO@OE9GNAARCBrrWISCQ I NRi. 04n27 1 ISSUEG33 ARPB S6Y Pi" Ilk ALTERATION LEVEL III 2520 AVENUE AU SOLEIL DELRAY BEACH, FL 33453 PROPOSED FLOOR PLAN nAm PRauecl ru 4/15/21 2101 SC"J" OtAWRNO W AS NOTED DNAWN HY� RLS A RRR —2 > HEur N0. 20F 2 FL A410EIDCf IX KMM ROMM STGINA,TURE T.O. RIDGE ELEV= 14'-9" NEW BARREL TILE ROOF TO MATCH EXISTING B.O. FASCIA ELEV- 10'-9" B.O. FASCIA ELEV= B'-0" S DEMO EXISTING ROOF NEW CMU BLK WALL - W/ STUCCO FINISH TO MATCH EXISTING FlNISHED FLOOR LEV- 0'-fi" - ALIGN NEW HIP RIDGE WIIH EXISTING MAIN HOME GABLE NEW RIDGE, �3.5" 12" l 1 ) PROPOSED WEST ELEVATION SCALE:1 /4"=l' NEW LOW SLOPE EPDM - ROOF CANTILEVERED OVER SOSTING POOL PATIO NEW STUCCO OVER NEW BEAM SPANNING ACROSS ENLARGED OPENING 0 SLIDING GLASS DOORS 111 II III III III III III 111 III II III III III III III III III II III III III III III III DEMO EXIST. 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A•l;A,! aI!•4•>: IR A AIAIAIAIAIAIAIAIAIAIAIAIAIAIAIiI t i 1, III iLl�TAj�I�TAT�TAll"Al e;a;llLlSpA;I;AIa;I;I;AIA;A;�IIr�;A.A;�rIA;A;� A �I_IAI�I�I�I�I�I�1/TATAIATATkTi;�I_;wIA;�1�l�l�Tll�l/TAI�I�T�I�I�T�I_T_l�l�T�i�I�I�TAl/l/TAT1T�l�T�IAIAT�i/T�l�l�l� !• ALA.A A■ AIAIA;l;ALA.A;A AIA.A;AIAIA.A ALA;AIAIAIAIAIAIAIAIAIAIAIAIAIAIOIAIAIAIAIAIAIAIAIAIAIAIAIAIAIAIAIAIAIAIAIAIAIAIAIAIAI.L,- ■ A I.1_I_ AIATATAl/IATAl1r1 _ ■ 1.1.1_i_1_ A A A ATAT�TAI�T�I�1�lAVAT/I�IATA1AI�TAIATAIAIAIAIA1�1�1AI _ , , IAlA1/1�1/1A;=TGTAT/T�IAIAjAjATAI�IAjA�/;Qjil�j a g FYIC wr nARAC•F DD(1R EXISTING DOOR NEW CMU BLK WALL W/ STUCCO FINISH TO MATCH EXISTING TIATE 110ENE NUtAM AR9= CTS i rT Dr. Russell hicki, kchilecl ALA, NCARB, D?ARCH. I FFi] AP CSOLE P toppw fo 278 NEVVPORT R I�FFRF'IEI n BEACH FT- 33442 VOICE : 954-371-9AS @IF0@DE9R3NRARQRfECIS.0 : �DFIXIW190U�OR RPB I KBY FLW- ALTERATION LEVEL III 2520 AVENUE AU SOLEIL DELRAY BEACH, FL 33483 TTTiL+ PROPOSED EXT. ELEVATIONS EA7V rRo7>Icl rao• 4/15/21 2101 8G1LJ3 30"TAMG Na: AS NOTED I MVM BY. RLS 4�or A-3 RRR FL AACH= IB RIMELL. F40M SLONAT JRI3 NEW 5/8" APA RATED EXTERIOR PLYWOOD SHEATHING SHALL BE FASTENED PER R-4409.2.3 & HAVE A PANEL SPAN RATING OF 32/16 OR GREATER. PLYWOOD SHEATHING SHALL BE NAILED TO SUPPORTS WITH BD RING SHANK NAILS- HAVING A SPACING MIN. OF 6" O.C. AT PANEL EDGES & AT INTERMEDIATE SUPPORTS. NAIL KEEP EXISTING SPACING SHALL BE 4" O.C. AT ENDS WITH EITHER BD MAIN ROOF W/ RING SHANK NAILS OR 100 COMMON NAILS.) BARREL TILES NEW LOW SLOPE T.O. RIDCE EPCM ROOF ELEV- 14_10" 12' —J3.5" 1/4" SLOPE B.O. FBS KEEP EXISTIN� COLLAR TIES II ACROSS MAIN REPAINT CEILING TO n�= NEW BEAM HANGERS 0 EXISTING OA GABLE MATCH EXISTING IIUII FLITCH PLATE BEAM I NEW STEEL DEMO EXISTING I 1 I NEW 6 STEEL TUBE WALL I I MBE � POSE EMBEDDED IN WALLS 11 • I BEYOND SUw EXISTING 9TT18 AREA 1 EXISTING LLVN® I 1 I I NEW jBARS 0 8" W/ MIN 1101 48" SPLICE DOWN &HOOK DOWN INTO FOOTING FINISHED FLOOR ELEV= O.. 6 4VA. 3 1 ) CROSS SECTION @ MIDPOINT OF HOME SCALE:1 /4"=1'-O" HM R-30 BATT INSULATIL NU-VUE STRAP NVTA 16 T.O. RIDGE FLORIDA APPROVAL ELEV- 14'-9' 16294-R2 1136# UPLIFT W/ (7) 1OD NAILS. USE AT EA SIDE OF TRUSSES B.O. FASCIA ELEV= 10--9" NEW STUCCO OVER CONCRETE BLOCK TO MATCH EXISTING/ ADJACENT HOME IN ALL ASPECTS FINISHED FLOOR ELEV- 0'-6- 2 CROSS SECTIOI\ SCALE:1/4"=1'-O" -VENTED RIDGE CAP 12 PITCH: /T 3.5 D � H FISTING VAULTED CEILING/ SCISSOR TRUSSES BY TRUSS ENGINEER MASTER BEDROOM :f• fIS MIN. R-30 CLOSED CELL SPRAY FOAM APPLIED IN CONFORMANCE WITH ASTM C 1029 0 UNDERSIDE OF ROOF SHEATHING (TYP/ENCAPSULATED ASSEMBLY). .NEW (2)1.75X14 LVL BEAMS 0 48" OC (CLAD -WRAP W/ WOOD VENEER ON INTERIOR) 2 1/2" TONGUE AND GROVE WOOD DECK, SPANS 48" OVER LVL BEAMS PT WD 2X4 STRIPS 0 12" OC W/ WOVEN WIRE MESH & STUCCO FINISH 0 UNDERSIDE OF SOFFIT 2"X42" STRIP SCREEN FOR VENTING 0 48" ON CENTER BX16X7-5/8 MASONRY BLOCK POURED SOLID 0 48" OC W/ 3500 PSI MORTAR W/ #5 VERTICAL BARS EXISTING CONCRETE SLAB NEW 5/8" APA RATED EXTERIOR PLYWOOD SHEATHING SHALL BE FASTENED PER R-4408.2.3 & HAVE A PANEL SPAN RATING OF 32/16 OR GREATER. PLYWOOD SHEATHING SHALL BE NAILED TO SUPPORTS WITH BD RING SHANK NAILS- HAVING A SPACING MIN. OF 6" O.C. AT v. PANEL EDGES & AT INTERMEDIATE SUPPORTS. NAIL SPACING SHALL BE 4" O.C. AT ENDS WITH EITHER BD RING SHANK NAILS OR 10D COMMON NAILS.) ER CIOER GROUND CELL 8' C.M.U. OYPICAL ALL WALLS) 0'IfflSPLICE DTL NEA R-30 BATT INSULATION VENTED RIDGE CAP 12 KEEP EXISTING ROOF BEAMS VUE STRAP 16 PITCH: 0 8'-0" OC VIF LO AL FLORIDAP1R136# 3.5 AUITCH EXIST/NO DEMO EXISTING ROOF 6294AR2UPLIFT W/ (7) 10D NAILS. USE II II II II AT EA SIDE OF TRUSSES II II II II II II I NEW BARREL TILE ROOF TO MATCH II I II U L— II 1 EXISTING A. ��'• - IppI ELEV-= 105g9 � 8.0. FASCA ELEV- 10'-9' � /4- P -'3/4" PLYWOOD SUBFLO R Jy ' KEEP EXISTING 4 �a4,� 1.75X7.25 VL 0 16 OC COLLAR TIES (T1'P) ,' NEW Bx12 LINTEL WITH 2 #5BARS //,//- I NEW STUCCO OVER CONCRETE BLOCK DEMO EXISTING ROOF) EXISTING NEW o TO MATCH EXISTING/ ADJACENT GAUGE LIVING BEDROOMMRSERY HOME IN ALL ASPECTS 11181 °D EXISTING MASONRY BLOCK WALL EXISTING FOUNDATION AND CONCRETE SLAB FINISHED FLOOR INIH FSED BOOR ELEV- 0'-6" M19MULAW41 SCALE: 1/4"=1' 0" DITION SCALE:1 /4"=1'-O" VERTICAL BARS 05 48' D.C. WALL 8' CMU WALL ' CMU PARTIALLY GROUTED. FOR RDNF. SEE PLANS & SECTIONS 8' DUR-O-WAL MIN. 9G HORIZONTAL REINFORCING 0 16' O.C. F_ l PLAN VIEW I I I j5 VERTICAL BARS 0 48' O.C. I 1:)�I I I CMU PARTIALLY GROUTED. L_______ ___JU-13- MASONRY CORNER: 3 C MIN. RENT. WITH '5 BARS A IN FULLY GROUTED CELLS 8' OUR-O-WAL 9GA HORIZONTAL SOW. ALL AROUND) PLAN VIEW RFINFORC.INC. 0 18' or, l 5 1 MASONRY REINFORCING DETAILS SCALE: NTS NEW ROOF TRUSS ENGINEERED BY OTHERS r__� CONC. TIEBM W/ W5 BARS TOP/BOTT g3 STIRRUPS O 12" OC, UON ON TIEBM SCHED. NEW HOLD-DOWN PER ROOF PLAN 3500 PSI 8" CONIC. BLOCK WITH MINIMUM (1) W5 EACH CELL 0 48" OC DOWN 6 TIE -BM DETAIL SCALE: .-QM FOR REINF. OFFSET SEE PLANS & SECTIONS #5 IN CELLS ADJACENT TO OPENING X BARS (KEEP, VIE) OPEN END F UNIT UNIT ALSO NOTE: EXISTING FILLED CMU CELLS TO BE VERIFIED BY CONTRACTOR. IF UNGROUTED CELLS ARE FOUND ADJACENT TO NEW CMU WALLS, MORTAR FILL W/ TYPE-S, MIN 350OPS1 (SEE FLOOR PLAN FOR LOC.) ti) PLAN DTL @ OPENING n FILL CELL DETAIL SCALE: NTS SCALE: NTS NEW 5/B" APA RATED EXTERIOR PLYWOOD SHEATHING SHALL BE FASTENED PER R-4409.2.3 & HAVE A PANEL [NEW 1/2" TYPE NEW FILLED CELLS TYP AT JAMBS SPAN RATING OF 32/16 OR GREATER. PLYWOOD GYP BD SHEATHING SHALL BE NAILED TO SUPPORTS WITH BD RING 1x P.T. BLOCKING ALL SIDES SHANK NAILS- HAVING A SPACING MIN. OF 6" O.C. AT WHERE SHOWN PANEL EDGES & AT INTERMEDIATE SUPPORTS. NAIL 1X4 P.T. BUCK (MIN. WIDTH OF SPACING SHALL BE 4" O.C. AT ENDS WITH EITHER BD FRAME), FASTEN TO MASONRY W/ RING SHANK NAILS OR 10D COMMON NAILS.) 1/4" x 3 1/4" TAPCONS, 3" FROM ENDS & B" O.C. & USE PL FROM NEW STUCCO OVER CONCRETE BLOCK TO MATCH EXISTING/ ADJACENT-;•`: NEW ALUM DOOR HOME IN ALL ASPECTS SEE PLAN -2X8 PRESSURE TREATED WOOD MOUNTED TO WALL FRAME SHALL FULLY BEAR ON BUCK WITH 1/2" ANCHOR BOLT 0 16" O.C. STAGGERED. ANCHOR DOOR PER PRODUCT APPROVAL WHITE FINISH, COORD W/ OWNER LIQUID SEAL MEMBRANE FLASHING BY GPC APPLIED TECHNOLOGIES; PROVIDE SILICONE SEALANT PERM -A -BARRIER, AAMA 714-12: BOTH SIDES APPLIED PER MANUF. SPECS. (OR APPROVED EQUAL O.K.) STUCCO REVEAL (MATCH EXISTING HOME) 10 DOOR BUCK DETAIL SCALE: NTS ELATE: LICENSE NUMBER AR97127 CT—S I Dr, Russell hicki, Architect ALA, NCARB, DARCI-L 7 FRTO Ap (SOLE: PROPRLL!I'OR) 278 IVBWPORT R DFRRR7RT.17 BFACH FIE M"2 VOICE : 954311-9)18 1NM0 ?DE9GNi IRARCHn!B SCOId ENC04EE : I NO. I DA78 I SDBINDISSM I 1ZY FLAM W ALTERATION LEVEL III I 2520 AVENUE AU SOLEIL DELRAY BEACH, FL 33483 CROSS SECTIONS & DETAILS DAT& IPROIE('1' N0.: 4/15/21 2101 SCAID 13RAWM0 NO: AS NOTED DRAWN BY: RLS CZEBCKEDNykRRR A-4 O.: MGM N 1 OF 2 TERMITE TREATMENT OF SOILS IS REQUIRED SEE GENERAL NOTES & PROVIDE CERTIFICATION TO CITY AND ARCHITECT TO DOCUMENT COMPLIANCE, FL ARTIBIBC(' DL RIISRRI. ROS® SI((R4ATURT§ NEW 5' INK 3000 PSI PC SUB ON GRADE W/ 1AX1.06 WNN. USE 10 MIL MOISTURE BARRIER OVER CRUSHED/COMPACTED GRAVEL #6 BARS DOWELED ® 40" OC OR AS SHOWN W/ 5" OF EMBEDMENT EA WAY (TYP FOR THIS SYMBOL). USE EPDXY COATED BARS WHEN DOWELING BPWN NEW SLABS & EXISTING STEM WALLS. USE REGULAR UNCOATED BARS WHERE FOOTERS MEET & AT NEW EXTERIOR STEM WALL ADJACENCY TO NEW SLABS ON GRADE. l 5) FOUNDATION PLAN SCALE:1 /4"=1'-O" NEW 4" THK. CONC. SLAB ELEVATED OVER EXISTING CONCRETE SLAB. SEE CROSS SECTION FOR MORE INFO 0 2 4 6 NORTH LAUNDRY EXISTING BEDROOM (SLAB OGRADE) _7" FOUNDATION FOR EXISTING SEE -- FOR BASE PLATE SPECS SEE -- FOR BASE PLATE SPECS #6 BARS DOWELED ® 40" OC OR AS SHOWN W/ 5" OF EMBEDMENT EA WAY (TYP FOR THIS SYMBOL). USE EPDXY COATED BARS WHEN DOWELING BTWN NEW SLABS & EXISTING STEM WALLS. USE REGULAR UNCOATED BARS WHERE FOOTERS MEET & AT NEW EXTERIOR STEM WALL ADJACENCY TO NEW SLABS ON GRADE. EXISTING HOME (SLAB OGRADE) Em EXISTING FOUNDATION FOR EXISTING 1 2 CONTROL 1.3 H OR 25' J INT SPACING GARAGE WHICHEVER IS LISS PUN LAYOUT DATO LICENSE NUMBER AR97227 CONTROL JOINT SPACING RAKE 3/4' C7S j D: " .. W 2. 1 4 MIN. W=3/Bf„t EXTERIOR FACE BACKER ROD EXISTING GARAGE DETAIL �1 AND SEALANT Dr, Russell Rosicki Architect (SLAB GRADE) • 3/11 AL4 NCARB. D.ARCI-L I RFII AP INTERIOR FACE (SOLE PROPRIETOR) 278 NEI P RT R I)FFRFMLX) AFAJCH FL. 333442 (RAKE 1/4' WRS : 954-IB-%d RNPID@DCSICII, CfQIHCISCOM DETAIL A 30# FELT DETAIL A SAME BAR SIZE AS VERTICAL STOP LONGTNDINNr WALL REINFORCED WIRES AT ALL C.J. S INTERIOR FACE i'. EXTERIOR FACE MORTAR FULL DETAIL B NO. DATE 9UBM1ffi�1 NOTE: THE USE OF STAN D AND HALF UNITS WITH 30 FELT OR SASH BLOCK UNITSO4.27.21 _ ISSUED FOR ARPB KEY IS A CONTRACTOR'S OPTION. GROUT FULL l 1) CMU CONTROL JOINT DETAILS SCALE: NTS EXISTING PERIMETER CMU FOUNDATION WALL W/ 24" WIDE R.C. CONTINUOUS FOOTING le. B• OPEN END UNIT THIS DETAIL SIMILAR FOR 48" 0. NOTE: SEE PLANS & ELEVATIONS FOR INFILL CMU LOCATIONS. 5) CELL -FILL DETAIL SCALE: NTS UNIT XEY PLAN I\I ALTERATION LEVEL III 2520 AVENUE AU SOLEIL DELRAY BEACH, FL 33483 TRIP' FOUNDATION PLAN & DETAILS 4/15/21 2101 SCALD DRAWM W. AS NOTED IHUWN BY RLS A—S �L RRR SRMT NO; 1 OF 2 NU-VUE STRAP NVTA 16 — FLORIDA APPROVAL 16294-R2 1514# UPLIFT W/ (5) 10D NAILS. USE DEL STRAPS 95'-8" PL AiCQ18CD IR MEML ROM® BLGNATUR& 7' 7,-0" 4—-F-- — i _!—TTTTTT�! I —I I I I I I I I I I I I I I —I I I I I I I I I T f'T I — I_ li i i i i i i i i I I i i i i I -L�- II I I I I I I! I I I I I I I I I I OTTO CHO Rb I I I I I I I I I I I I I I I I OF USS . I - -I I I I I I I I I I I I I I I I I I HALL rFCEIV� NEW FIRE I I I I I I I I I E I w I I I I I w I I J I I I I I I I I I I jREATE,D 2X4 FURRIFj G STRNEW ,i S®, m I I I I I I I I PE GYP. fiBD.D Ui ERN&2 LiPW. 3.5 12 IIt ii i l i i i i I! ii- _._--- .I_. al I I I I I I I I I I I I I T1 fT-T_F_17TTT NEW BX14 R.C. CONTINUOUS TIE BEAM W/ (4) #5 BARS T/B, #3 STIRRUPS m 12"OC NEW DRIP EDGE AT PRESSURE TREATED FASCIA BOARD NOTE: INSTALL CROSS -BRACING & RUNNER 2X BRACING WHERE INDICATED ON TRUSS DRAWINGS. 0. 2 4' 8 1/4" = 1'-0" NORTH DROOF PLAN SCALE:1 /4"=1' N�jW BX1I1 R.C.CONTI U US I I I I I I I I I I I T H BEAM W/ (4) #5 A S r I IB' L� #3 STIRR S ®'1 OC I I I I I I I I I I I I I I N VEN,o`LER VE NE 2TR 5/DENSCEMGNTRIO I BryKER TDGAUECR 1SR"IF RAMEILASM9NHEATEXjEND/. I ( I UI!-LISTE6 SS FLUE T01 MIN. FT TEhMINATbN I A D�MSUSTV OVE R OF RI9 GE. K` P FL MIN FRO ANY' I I I I I I I I" I I TBE STL COLUMNS, SEE — • — — — • — — U DETAIL A-6/3 it II . _ . _ . — . — . — . 1 — . — . — . — . — . — . — . — • — . — — �•� • — — - — - — — -..._.__ II___________ II-.-.-. II II _._. ........ 1�...... ...... ...... .-.- -._ -. I I _ NEW 2-1.75X14 LVL ROOF BEAMS • 48" OC — — — --- � — / PER"FOOTE -._......... ...... ...... ...... .-._.-.- -. II II -.-._._.-.+i-._ ----- -.-.-.-.-.-•J.�.-.-.-•- -. -.-.-._.-.+I_._._._._._.-._._.-.-. ------- _. TUBE STL COLUMNS, SEE DETAIL tI — . — . — . — . — . — . — . — . — . — . — • —I �- — - — • — • — — I . _ . — . — . — . — . —tr — — • — — — #6 BAR UP ® 40" OC IF COURSES FORM ABOVE (PARAPET & SLOPING GABLE ENDS) COURSES MAY ALSO BE ABOVE, VARIES, SEE ELEVATIONS Y—I NEW REINF. CONC. TIEBEAM PER SCHEDULE. SEE PLAN FOR LOC. TOP CAP (TO I I I I i I I =J =f RE FIVE TEBE (TO RECEIVE TIEBEAMOUTSIDE CORNER) NEW 3/4" THROUGH -BOLTS g• TOP CAP PT 1X6/8 WD BUCK SECURED I D W/ HILTI XU-PB POWDER --- ACTUATED FASTENERS ® 6" OC STAGGERED ALL SIDES OF TUBE STL COLUMNS DETAIL A-6/3 SEE 8'_p^ TUBE STL & AT HEAD UNDER TOP CAP (NOT SHOWN FOR CLARITY) 3 8 ) I 9.25" I g" 6 I I I EXISTING ROOF FRAMING TO REMAIN (TIMBER BEAMS) I I I I I I HSS6X6X3/8 TOP SADDLE STL COL. CAP DTL ® TIEBM CROSS HATCHED AREA INDICATES AREA ABOVE RANGE TO BE VAULTED CEILING II_---__--- I M 10 -6" VERIFY I 7• -1" ROOF OVHG/CANTILVER 2 I I ZEEXISTING TRUSSES TO REMAIN NOTE: NOA APPROVALS TO BE SUBMITTED BY CONTRACTOR Iz Z IJ N 0 0 0 LL� AI m w EXISTING CMU BLK WALL I 3 & TIE -BEAM BELOW TO w REMAIN U.O.N. I Z Q II~ z I I QC�IJMN LSECTION DETAILSCALENTS HSS 6X6X3/8 PER PLAN. 2 -3 8X 25X3/4 BOTT PL SET DOWN 3/4- 3/4" RECESS a mO 0 O `r__' T_4- #6 THREADED ROD STUB DOWN W/ 12" EMBED. INTO GB ® CTR (UNDER BOTT PL) .5) STRAIGHT STEEL TUBE DETAIL SCALE: NTS BX18XI/2 SR BASEPL- BOTH WAYS (OR USE SX25X1/2 IF STRAIGHT) 3/81 LEVELING A I 5" COVER ® EXT HSS 6X6X3/8 TUBE STEEL COL (PAINT W/ RUST INHIBITING PAINT, TYP) (4) 3/4" DA. ASTM F3125 ANCHOR BOLTS W/ 8" EMBEDMENT & HIT-HY 200-A INJECTED EPDXY MORTAR 1.5" MIN. COVER NEW POURED CONCRETE ELEVATED SLAB ON GRADE WITH TURN DOWN EDGE TUBE STL COL. BASEPL. DTL. 07T EEL TUBE/BASEPL DETAIL ALE: NTS DATO LICENSE NUMBPB: AR9l=7 G��s • IrT Dr, Russell Rosicki, Architect ALA, NCARB, DARCI-L, T Fun AP MLE PRorR1SMR) 278 NEWPORT R DEERFI1E1n 13PACH F, 33442 VOICE : 9W371-94 lNFO®DERCNRAnaiRECT&C I Na 04�27 1 ISSUED10010FORNRPB I x" PLAN N ALTERATION LEVEL III 2520 AVENUE AU SOLEIL DELRAY BEACH, FL 33483 TmE ROOF PLAN & DETAILS D11E PRDIRCI' N0L- 4/15/21 2101 8C1LE DRAWM NON: AS NOTED DRAWN BY' RLS L�BY' A-6 RRR BiDTRr W. 1 OF 2 I/2' DRYWALL —__CONCRETE LINTEL a. FURRING SPACE .. 'p STUCCO. INTERIOR n - EXTERIOR PRESSURE TREATED 1'X BU W/ 1/4' DIA. TAPCON SCREWS MIN. 1 3/4' VC CORNEA BEAD. EMBEDMENT. END SCREWS MUST NOT BE MORE THAN P FROM END AND NOT SEALANT MORE THAN 8' O.C. ALL AROUND (TYP). ANCHOR WINDOW UNIT TO P.T. 1'X BUCK AS PER MANUFACT. APPROVAL # ACRYLIC SEALANT. SPECIFlGTICIS USE UQUID SEAL MEMBRANE FLASHING BY GPC TECHNOLOGIES; PERM-A-BARRIEBARRIER, AAMA 714-12: APPDED PER MANUF. SPECS. (OR APPROVED EQUAL O.K.) INTERIOR EXTERIOR ANCNOR WINDOW UNIT TO P.T. I'X MARBLE BILL SET IN RUCK AS PER MASTIC TMN-SET COMPOUND MANUFACT. APPROVAL / SPECIFICATIONS SHIM SEALANT P.T. WOOD FILLER PIECE 1/2, P.T. IW FIURRIN P.T. I"X BUCK • r ANCHORED W/ 1/4• TAPCONS (1 3/4' EMBED) 3' FROM ENDS & B' O.C. All ... AROUND. 8' DEEP CONC. SILL W/ HOR17 148 RDNF. SR CONCRETE BILL ;`. /8- STUCCO. NOTE PROVIDE WINDOW ATTACHMENT TO 8' CONCRETE BLOCK. PRESSURE TREATED WOOD BUCK AS PER PRODUCT APPROVAL (D WINDOW HEAD & SILL BUCK DETAIL SCALE: NTS DETAIL OCCURS @ NEW OPENING IN EX WALLS (NEW DOOR OPNG'S SIMILAR) M 11'-�" MAX. OPENIN(SSIZE v MIDDLE CMU CELLS ARE NOT REQ. O DOOR OPENINGS NEW FILL CELL/TIE- SCALE: NTS ENSURE TRUSS HOLD-DOWNS PROVIDED WHERE NOTED ON ROOF PLAN EXIST/NEW 8X14 PC BOND BM W/ (2) #5 BARS TOP & BOTTOM (LOCALLY REMOVE CONCRETE AS RED. FOR #6 BAR W/ 6" EMBEDMENT & HILTI HY150 EPDXY) 8"XB" BLOCK FULLY GROUTED REMOVE EXISTING CONCRETE BLOCK IN THIS AREA ONLY AS REQUIRED FOR NEW WINDOW/DOOR INSTALL SAW CUT INTERIOR FACE, SHELL & WEBS, PROVIDE AN UNOBSTRUCTED OPENING & FULLY GROUT BLOCK UPON INSERTING BARS #6 VERT REINF. & CELL FILLED W/ MIN. 3,000 PSI GROUT #6 HORIZ. BAR DOWELED 6" EMBEDMENT, HILTI HY 150 EPDXY W/ SCREEN TUBE (NOT RED. O DOOR) REINFORCED CONCRETE HAUNCH FTG W/ MONOLITHIC CONC FLOOR SLAB #6 DOWELS EMBEDDED INTO EXISTING FOOTING W/ HILTI HY -o 150 EPDXY & 8" EMBEDMENT UNLESS OTHERWISE NOTED ON DRAWINGS TAIL @ OPE ROOF VENT WITH BACK DRAFT DAMPER NEW 100CFM EXHAUST FAN PER PLAN UNLESS OTHERWISE NOTED METAL LINE �DTL@ EXHAUST FAN/ROOF VENT EXHAUST FAN/ROOF VENT SCALE: NTS FRAMING 1/2" TYPE X GYP BD. SECURED TO 2X4 WOOD NAILERS O 16" O.C. 26 GA. STEEL VENT FROM DRYER FILL GAP AROUND VENT WITH CP-25 BY MINNESOTA MINING & MFG. TO OVERFLOWING. 3M APPROVED EQUAL ALSO ACCEPTABLE. (4) DRYER VENT DETAIL SCALE NTS IF DIFFERENT DIMENSION 4- CONCRETE PAD. SLOPE/ CROSS SLOPE 1:50 AWAY FROM STRUCTURE 6A WI.4xW1.4 W.W.F. EXPANSION JOINT AT ADJACENT GARAGE \ AGGREGATE / l 5 1 SECTION @ CONC PAD SCALE:1 /4"=l'-O" 5/11" EXTERIOR GRADE PLYWOOD SHEATHING SEE PLYWOOD NAILING SPECIFICATION ON PLANS FAINTAIN EXISTING ROOF SHEATHING UNDER ALLEY SET TRUSSES, ANCHOR VALLEY SET RUSSESTOTHEEXISTING2XB ROOF RAFTERS AST THE ROOF SHEATHING AS SHOWN ROVIDE 8"XB" HOLE O 24" O.C. TO ALLOW FOR VENTING OF PIGGY BACK TRUSSES EW CARRIER BEAM UNDER RIDGE NEW TRUSS, SEE DETAIL 5 THIS SHEET REFAB. ENGINEERED WD. TRUSSES & 24" O.C. (AS PER TRUSS ENGINEER'S DRAWINGS) PROVIDE 6" WEDGE FOR SOLID BEARING. ATTACH W/2-16D NAILS (TYP) NU VUE WRT-16 TWISTED STRAP W/1-16D NAILS EACH END CAPACTIY=1132# (MIAMI-DADE NOA #20-0519.13) l 6 1 SECTION @ CONC PAD SCALE:1 /4"=l'-O" (2) 16D NAILS EACH MEMBER 2"X4" CONT. LATERAL WOOD BRACING NAILED TO BOTTOM CHORD MAX. SPACING REFER TO TRUSS NOTES & TRUSS LAYOUT FOR LOCATION 24"O.C. (OVERLAP SPLICES) 14 WOOD TRUSS I I LATERAL BRACE SPLICE DTL SCALENTS 2X4 SOUTHERN YELLOW PINE #2 CROSS BRACING MEMBERS FASTENED TO TRUSSES W/(2) 16D NAILS CA— /REEFRG — TRIICG NnTFG H TRIICC 2X4 CONT. LATERAL WOOD BRACING NAILED TO BOTTOM CHORD MAX. 10'-0" SPACING (REFER TO TRUSS NOTES & TRUSS LAYOUT FOR LOCATION) 8 TYP. X-BRACING DETAIL SCALE: NTS 5/8' EXTERIOR GRADE PLYWOOD SHEATHING OR USE 1X6 T&G BD'S -MAINTAIN EXISTING ROOF SHEATHING UNDER VALLEY SET TRUSSES, ANCHOR VALLEY SET TRUSSES TO THE EXISTING ROOF TRUSSES, PAST THE ROOF SHEATHING AS SHOWN ROVIDE 8'XB" HOLE O 24" O.C. TO ALLOW FOR VENTING OF PIGGY BACK TRUSSES REFAB. ENGINEERED WD. TRUSSES & 24" O.C. (AS PER TRUSS ENGINEER'S DRAWINGS) ROVIDE 6" WEDGE FOR p 1A SOLID BEARING. ATTACH W/2-16D NAILS (TYP) 1 NU WE NVRT-16 TWISTED STRAP W/ (7) 16D NAILS EACH END CAPACTIY=1132# FLORIDA APPROVAL 16294-R2 (y ) TRUSS ROOF PIGGY BACK DTL SCALE: NTS ANCHOR DOOR UNIT TO P.T. 1 "X BUCK AS PER MANUFACT. APPROVAL # SPECIFICATIONS NEW 1/2" TYPE-X NEW FILLED CELLS TYP AT JAMBS GYP BD lz P.T. BLOCKING ALL SIDES WHERE SHOWN 1 X 4 P.T. BUCK (MIN. WIDTH OF FRAME), FASTEN TO MASONRY W/ 1/4" x 3 1/4" TAPCONS, 3" FROM ENDS & 8' O.C. & USE PL ADHESIVE y NEW ALUM DOOR ;:r.. SEE PLAN L. FRAME SHALL FULLY BEAR ON BUCK ANCHOR DOOR PER PRODUCT APPROVAL WHITE FINISH, COORD W/ OWNER E FLASHING PROVIDE SILICONE SEALANT NOLOGTES: MA 714-12: BOTH SIDES SOK) STUCCO REVEAL (MATCH EXISTING HOME) S'lOOR BUCK DETAIL : NTS FL ARCHnIrI' DA RL®L. ROOM SIONATURE DAT'B ]LICENSE NUMBER AR97227 CT• S � Dr, Russell hicli, Architect ALA, NCARB, 13 ARC L T i F.n AP WILE. PROPRIEL'010 278 NEVVPORT R DF_TKRALF7 n BEACH FE 33442 VOICE , 95 -3lF9A INFO@DERGISRARCHITECTRADOM SID r 04�2,7�21 ISSUEDFOR (ARPB H6Y Fl"- ALTERATION LEVEL III 2520 AVENUE AU SOLEIL DELRAY BEACH, FL 33483 lTn& DETAILS DATS 4/15/21 2101 WALE ORAwm W. AS NOTED DRAWN Or RLS CIESCKED Br A RRR_7 ffiD38F NO.- 1 OF 2 FL AE}YfBLT OR EMNEU, P® SIGNATURE, 1�1�I�II1�h7- IAIAIAIAIAIAIAIAIAIA1 - I�I�I�I�I�IIkI'1�1�I11IAIAIAIAIAft aI�I1I11 4I11I�I11kill�1�14 FINISHED FLOOR ELEV- 0'-0" 1 g _p• l DNORTH ELEVATION SCAT-E:1 /4" =1' 4- 12 B.O. FASGA ELEV= 9'-1" FINISHED FLOOR _ ELEV= 0'-0' T.O. RIDGE ELEV- 13' B.O. FASCIA �4" 12' nnnTE LICENM NUAffitAR97227 ELEV- 9'-1' CTS• rT 7 Dr, Russell bicki, Architect FNISHED FLOOR MA, NCARB, D.ARCH, T FF77 AP ELEV- 0'-0" (BOTH PROPRIEIO[U NEWPAC1 R (�) SOUTH ELEVATION j�FFRT"TFT n BEACH FL 33442 SCALE:1/4"=1' VOKE : 9W3H-9918 INFO@I)ESIONRARCH)TEMCOM ENGINEER T.O. RIDGE ELEV- 13' ---4., 12' B.O. FASCIA ELEV- 9'-1" 2O. DATE 9[7ffi1�)N 04.27.21 ISSUED FOR ARPB it FINISHED FLOOR ELEV- 0'-0" 5) EAST ELEVATION l 4) SCALE:14'=1' WEST ELEVATION SBY P[AN SCALEa/4"=1' e / A-8 0 . 0 a0 a I \ USE NU VUE NVTA-12 TWISTED STRAPS O 24" I � 1'_0• � ' I OC W/ (12) 16D NAILS CAPACTIY=1132# N APPROVAL FLORIDA ELEVRIDG3E �T016294-R2 12° j ® REF M1 " TT SCISSOR TRUSS ROOF BY �k TRUSS ENGINEER. PROVIDE TRUSS DWGS TO ARCHITECT FOR REVIEW/APPROVAL PAVERS OVER SLAB/ B.O. 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"� s �. ��lyS�� ♦�Y:i •R i R. 1 z ## { t; r a. i,rl �g t7; I 0 ., -%., 0, lit ow tr7T-Tr"W7-71 w,,- . 40W TOWN OF GULF STREAM, FLORIDA SEPTEMBER 30, 2020 TABLE OF CONTENTS Page Independent Auditor's Report 1-3 Management's Discussion and Analysis (required supplementary information) 4-13 Basic Financial Statements Government -wide Financial Statements Statement of Net Position 14 Statement of Activities 15-16 Fund Financial Statements Balance Sheet — Governmental Funds 17 Reconciliation of the Balance Sheet — Governmental Funds to the Statement of Net Position 18 Statement of Revenues, Expenditures, and Changes in Fund Balance - Governmental Funds 19 Reconciliation of the Statement of Revenues, Expenditures, and Changes in Fund Balance of the Governmental Funds to the Statement of Activities 20 Statement of Net Position — Proprietary Fund 21 Statement of Revenues, Expenses, and Changes in Fund Net Position — Proprietary Fund 22 Statement of Cash Flows — Proprietary Fund 23 Statement of Fiduciary Assets and Liabilities — Agency Fund 24 Notes to the Financial Statements 25-55 Required Supplemental Information Other Than MD&A Schedule of Revenues, Expenditures, and Changes in Fund Balance — Budget and Actual — General Fund 56-57 Notes to the Budgetary Required Supplemental Information 58 Schedule of Changes in Total OPEB Liability 59 Other Supplementary Information Individual Fund Schedule Schedule of Changes in Fiduciary Assets and Liabilities — Agency Fund 60 Other Reports Independent Auditor's Report on Internal Control Over Financial Reporting and on Compliance and Other Matters Based on an Audit of Financial Statements Performed in Accordance with Government Auditing Standards 61-63 TOWN OF GULF STREAM, FLORIDA SEPTEMBER 30, 2020 TABLE OF CONTENTS (Continued) Page Management Letter in Accordance with the Rules of the Auditor General of the State of Florida 64-66 Independent Accountant's Report on Compliance with Section 218.415, Florida Statutes 67 Chief Financial Officer's Affidavit in Accordance with Section 163.31801, Florida Statutes 68 NH _ NOWLEN, HOLT & MINER, P.A. CERTIFIED PUBLIC ACCOUNTANTS EVERETT B. NOWLEN (1930-1984), CPA EDWARD T. HOLT, CPA WILLIAM B. MINER, RETIRED ROBERT W. HENDRIX, JR., CPA WEST PALM BEACH OFFICE JANET R. BARICEVICH, RETIRED, CPA NORTHBRIDGE CENTRE TERRY L. MORTON, JR., CPA 515 N. FLAGLER DRIVE, SUITE 1700 N. RONALD BENNETT, CVA, ABV, CFF, CPA ALEXIA G. VARGA, CFE, CPA POST OFFICE BOX 347 EDWARD T HOLT, JR., PFS, CPA WEST PALM BEACH, FLORIDA 33402-0347 BRIAN J. BRESCIA, CFF , CPA TELEPHONE (561) 659-3060 FAX (561) 835-0628 _ W W W.NHMCPA.COM MARK J. BYMASTER, CFE, CPA RYAN M. SHORE, CFP®, CPA INDEPENDENT AUDITOR'S REPORT . KI PAN, CPA WILLIAM C. SKER, CPA The Honorable Mayor and Members of the Town Commission BELLE GLADE OFFICE 333 S.E. 2nd STREET Town of Gulf Stream, Florida POST OFFICE BOX 338 BELLE GLADE, FLORIDA33430-0338 TELEPHONE (561) 996.5612 FAX (561) 996-6248 Report on the Financial Statements We have audited the accompanying financial statements of the governmental activities, the business -type activities, each major fund, and the aggregate remaining fund information of the Town of Gulf Stream, Florida, as of and for the year ended September 30, 2020, and the related notes to the financial statements, which collectively comprise the Town of Gulf Stream, Florida's basic financial statements as listed in the table of contents. Management's Responsibility for the Financial Statements Management is responsible for the preparation and fair presentation of these financial statements in accordance with accounting principles generally accepted in the United States of America; this includes the design, implementation, and maintenance of internal control relevant to the preparation and fair presentation of financial statements that are free from material misstatement, whether due to fraud or error. Auditor's Responsibility Our responsibility is to express opinions on these financial statements based on our audit. We conducted our audit in accordance with auditing standards generally accepted in the United States of America 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 financial statements are free from material misstatement. An audit involves performing procedures to obtain audit evidence about the amounts and disclosures in the financial statements. The procedures selected depend on the auditor's judgment, including the assessment of the risks of material misstatement of the financial statements, whether due to fraud or error. In making those risk assessments, the auditor considers internal control relevant to the entity's preparation and fair presentation of the financial statements in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the entity's internal control. Accordingly, we express no such opinion. An audit also includes evaluating the appropriateness of accounting policies used and the reasonableness of significant accounting estimates made by management, as well as evaluating the overall presentation of the financial statements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinions. AMERICAN INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS • FLORIDA INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS • CPAMERICA INTERNATIONAL Opinions In our opinion, the financial statements referred to above present fairly, in all material respects, the respective financial position of the governmental activities, the business -type activities, each major fund, and the aggregate remaining fund information of the Town of Gulf Stream, Florida, as of September 30, 2020, and the respective changes in financial position, and where applicable, cash flows thereof for the year then ended in accordance with accounting principles generally accepted in the United States of America. Other Matters Required Supplementary Information Accounting principles generally accepted in the United States of America require that the management's discussion and analysis on pages 4 through 13, the budgetary comparison information on pages 56 through 58, and the Schedule of Changes in Total OPEB Liability on page 59 be presented to supplement the basic financial statements. Such information, although not a part of the basic financial statements, is required by the Governmental Accounting Standards Board, who considers it to be an essential part of financial reporting for placing the basic financial statements in an appropriate operational, economic, or historical context. We have applied certain limited procedures to the required supplementary information in accordance with auditing standards generally accepted in the United States of America, which consisted of inquiries of management about the methods of preparing the information and comparing the information for consistency with management's responses to our inquiries, the basic financial statements, and other knowledge we obtained during our audit of the basic financial statements. We do not express an opinion or provide any assurance on the information because the limited procedures do not provide us with sufficient evidence to express an opinion or provide any assurance. Other Information Our audit was conducted for the purpose of forming opinions on the financial statements that collectively comprise the Town of Gulf Stream, Florida's basic financial statements. The individual fund financial statements are presented for purposes of additional analysis and are not a required part of the basic financial statements. The individual fund financial statements are the responsibility of management and were derived from and relate directly to the underlying accounting and other records used to prepare the financial statements. Such information has been subjected to the auditing procedures applied in the audit of the basic financial statements and certain additional procedures, including comparing and reconciling such information directly to the underlying accounting and other records used to prepare the basic financial statements or to the financial statements themselves, and other additional procedures in accordance with auditing standards generally accepted in the United States of America. In our opinion, the individual fund financial statements are fairly stated in all material respects in relation to the basic financial statements as a whole. 2 Other Reporting Required by Government Auditing Standards In accordance with Government Auditing Standards, we have also issued our report dated June 3, 2021, on our consideration of the Town of Gulf Stream, Florida's internal control over financial reporting and on our tests of its compliance with certain provisions of laws, regulations, contracts, and grant agreements and other matters. The purpose of that report is solely to describe the scope of our testing of internal control over financial reporting and compliance and the results of that testing, and not to provide an opinion on the effectiveness of the Town of Gulf Stream, Florida's internal control over financial reporting or on compliance. That report is an integral part of an audit performed in accordance with Government Auditing Standards in considering the Town of Gulf Stream, Florida's internal control over financial reporting and compliance. West Palm Beach, Florida June 3, 2021 Management's Discussion and Analysis The Town of Gulf Stream's (the "Town") discussion and analysis is designed to: ➢ Assist the reader in focusing on significant financial issues ➢ Provide an overview of the Town's financial activity ➢ Identify changes in the Town's financial position ➢ Identify any material deviations from the financial plan (approved budget) ➢ Identify individual fund issues or concerns Since the Management's Discussion and Analysis (MD&A) is designed to focus on the current year's activities, resulting changes and currently known facts, please read it in conjunction with the Town's financial statements, which follow this section. FINANCIAL HIGHLIGHTS ➢ The assets plus deferred outflows of resources of the Town of Gulf Stream exceeded its liabilities plus deferred inflows of resources at the close of the most recent fiscal year by $15,164,515 (net position). ➢ The governmental activities revenues were $5,960,454 at the close of fiscal year 2020. ➢ The business -type activities revenues were $1,245,754 at the close of fiscal year 2020. ➢ The total cost of all Town programs was $5,483,022 during the fiscal year 2020. ➢ At the end of the 2020 fiscal year, unassigned fund balance for the General Fund was increased by $767,833 and ending Fiscal Year 2020 with a total of $6,437,020 or 83% of total General Fund expenditures which totaled $5,339,975 at the end of Fiscal Year 2020. USING THIS REPORT As the Town of Gulf Stream strives for transparency in government, the following graphic is provided for your review to help you navigate this document. MD&A BASIC FINANCIAL STATEMENTS REQUIRED SUPPLEMENTAL INFORMATION Management's Discussion & Analysis (Required supplemental information) (pages 4-13) Government -wide Financial Fund Financial Statements Statements (pages 14-16) (Pages 17-24) Notes to the Financial Statements (Pages 25-55) Required supplementary information. (Other than MD&A) (Pages 56-59) 4 Management's Discussion and Analysis The financial statement's focus is on both the Town as a whole (government -wide) and on the major individual funds. Both perspectives (government -wide and major fund) allow the user to address relevant questions, broaden a basis for comparison (year to year or government to government), and enhance the Town's accountability. Government -Wide Financial Statements The government -wide financial statements are designed to provide readers with a broad overview of the Town of Gulf Stream's finances, in a manner similar to a private -sector business. The Statement of Net Position includes all of the government's assets, deferred outflows of resources, liabilities, and deferred inflows of resources. All of the current year's revenues and expenses are accounted for in the Statement of Activities regardless of when cash is received or paid. The two government -wide statements report the Town's net position and how it has changed. Net position is the difference between the Town's (a) assets plus deferred outflows of resources and (b) liabilities plus deferred inflows of resources. It is one way to measure the Town's financial health or financial position. Over time, increases or decreases in the Town's net position are indicators of whether its financial health is improving or deteriorating. You will need to consider other non -financial factors, however, such as changes in the Town's property tax base and the condition of the Town's infrastructure, to assess the overall health of the Town. In the Statement of Net Position and the Statement of Activities, we divide the Town into two kinds of activities: ➢ Governmental activities — Most of the Town's basic services are reported here, including the police, public services and general administration. Property taxes, franchise fees and state shared revenue finance most of these activities. ➢ Business -type activities — The Town charges a fee to customers to help it cover all or most of the cost of certain services it provides. Fund Financial Statements Our analysis of the Town's major funds begins on page 11. The fund financial statements provide detailed information about the most significant funds — not the Town as a whole. Funds are accounting devices that the Town uses to keep track of specific sources of funding and spending for a particular purpose. ➢ Governmental Funds — Most of the Town's basic services are included in governmental funds, which focus on (1) how cash and other financial assets can be readily converted to cash flow and (2) the balances left at year-end that are available for spending. Consequently, the governmental fund statements provide a short-term view that helps you determine whether there are more or fewer financial resources that can be spent in the near future to finance the Town's programs. ➢ Proprietary Funds — Services for which the Town charges customers a fee are generally reported in proprietary funds. Proprietary funds, like the government -wide statements, provide both long and short-term financial information. The Town's enterprise fund (one type of proprietary fund) Management's Discussion and Analysis is the same as its business type activities, but provides more detail and additional information, such as cash flows. ➢ Fiduciary Funds - Fiduciary funds are used to account for resources held for the benefit of parties outside the government. Fiduciary funds are not included in the government -wide financial statements because the resources of these funds are not available to support the City's programs. While fiduciary funds represent fiduciary responsibilities of the Town, these assets are restricted in purpose and do not represent discretionary assets of the government. The Town reports a single fiduciary fund, the Health Reimbursement Agency Fund. FINANCIAL ANALYSIS OF THE TOWN AS A WHOLE Net Position The Town's combined net position for the fiscal year ending 2020 is reported at $15,164,515. Net position of the Town's governmental activities for the fiscal year ending 2020 is $10,682,155. The net position of our business -type activities is reported at $4,482,360 for the fiscal year ending 2020. Overall, the financial position of the total primary government increased $1,723,186 during the current fiscal year. Net position for the governmental activities increased $1,288,324 and net position for the business -type activities increased $434,862. Current and Other Assets Capital Assets Total Assets Deferred Outflows of Resources Current and Other Liabilities Long Term Liabilities Total Liabilities Deferred Inflows of Resources Net Investment in Capital Assets Restricted - Dredging Projects Restricted - Underground Utilities Restricted - Infrastructure Projects Restricted - Health reimbursement Restricted - Repairs & replacements Unrestricted Total Net Position Town of Gulf Stream Net Position September 30, 2019 and 2020 Governmental Activities 2019 2020 $ 8,086,123 $ 8,554,919 2,623,829 3,269,122 10,709,952 11,824,041 14,481 12,483 418,265 537,233 888,233 596,552 1,306,498 1,133,785 24,104 20,584 2,623,829 2,980,620 17,820 17,820 371,464 375,792 186,811 98,565 57,000 Business -type Activities Total 2019 2020 2019 2020 $ 2,447,978 $ 2,620,141 1,641,867 2,805,023 4,089,845 5,425,164 41,294 38,269 1,053 1,095 42,347 39,364 1,641,867 1,901,583 664,336 796,888 6,136,907 7,209,358 1,741,295 1,783,889 $ 9,393,831 $10,682,155 $ 4,047,498 $ 4,482,360 0 $ 10,534,101 $ 11,175,060 4,265,696 6,074,145 14,799,797 17,249,205 14,481 12,483 459,559 575,502 889,286 597,647 1,348,845 1,173,149 24,104 20,584 4,265,696 4,882,203 17,820 17,820 371,464 375,792 186,811 98,565 57,000 664,336 796,888 7,878,202 8,993,247 $ 13,441,329 $ 15,164,515 Management's Discussion and Analysis Changes in Net Position The Statement of Activities presents information showing how the government's net position changed during the most recent fiscal year. All changes in net position are reported as soon as the underlying event giving rise to the change occurs, regardless of the timing of related cash flows. Thus, revenues and expenses are reported in this statement for some items that will only result in cash flows in the future fiscal periods (i.e., uncollected taxes and earned, but unused vacation leave). ➢ At the end of Fiscal Year 2020, there was an increase in the total net position from Fiscal Year 2020 for governmental activities which totaled $1,288,324. The 2020 net position total for governmental activities, which includes the General Fund, Special Assessment Fund, and Infrastructure Surtax Fund, was $10,682,155. Expenses of the governmental activities decreased $355,415 from Fiscal Year 2019 to Fiscal Year 2020. The decrease in expenses was primarily the result of a pause in construction on the Undergrounding Project while negotiations between the Town and AT&T regarding change orders necessary to complete the Project were taking place. ➢ The increase in business -type net position was $434,862 from Fiscal Year 2019 to Fiscal Year 2020. There was a significant decrease from Fiscal Year 2019 to Fiscal Year 2020, primarily in the purchase of water from the City of Delray Beach. There was a slight increase in revenue from 2019 to 2020 in investment earnings. The Town continues to collect what is known as a reserve fee which will be used for future infrastructure repair and replacement cost. During Fiscal Year 2019 the Town began the design and planning for the first major water infrastructure project of the 10 Year CIP (Capital Improvement Plan) which was approved by the Town Commission in Fiscal Year 2018. Construction on the AlA Watermain Phase II Project began in Fiscal Year 2020. This included increasing the size of the watermain along AIA from Golfview Dr. to Sea Road, Sea Road, North County Road, Bermuda Lane, and Little Club Road, as well as pavement repaving and improvements. Management's Discussion and Analysis Town of Gulf Stream Changes in Net Position For the Fiscal Years Ended September 30, 2019 and 2020 Governmental Activities Business -type Activities Total 2019 2020 2019 2020 2019 2020 Revenues Program Revenues Charges for Services $ 827,037 $ 717,155 $ 1,091,752 $ 1,080,141 $ 1,918,789 $ 1,797,296 Operating Grants & Contributions 35,573 31,933 35,573 31,933 Capital Grants and Contributions 136,084 132,552 136,084.00 132,552.00 General Revenues Property Taxes 4,430,361 4,451,048 4,430,361 4,451,048 Infrastructure Surtax 73,489 69,563 73,489 69,563 Communications Taxes 58,432 59,246 58,432 59,246 Gas Taxes 37,134 33,125 37,134 33,125 Utility Service Taxes 232,024 235,037 232,024 235,037 Franchise Fees 147,907 148,073 147,907 148,073 Unrestricted Investment Earnings 83,721 107,747 20,710 33,061 104,431 140,808 Intergovernmental Revenues 117,370 107,347 117,370 107,347 Other 51,283 180 51,283 180 Total Revenues 6,094,331 5,960,454 1,248,546 1,245,754 7,342,877 7,206,208 Expenses Governmental Activities General Government 2,209,863 2,010,742 2,209,863 2,010,742 Police Department 1,568,359 1,640,933 1,568,359 1,640,933 Fire Protection 497,158 522,015 497,158 522,015 Streets 312,018 311,954 312,018 311,954 Sanitation 150,945 157,745 150,945 157,745 Physical Environment 270,410 15,107 270,410 15,107 Interest on Long -Term Debt 18,792 13,634 18,792 13,634 Business -Type Activities Water 949,769 810,892 949,769 810,892 Total Expenses 5,027,545 4.672.130 949,769 810,892 5,977,314 5,483,022 Change in Net Position 1,066,786 1,288,324 298,777 434,862 1,365,563 1,723,186 Net Position - Beginning 8,327,045 9,393,831 3,748,721 4,047,498 12,075,766 13,441,329 Net Position - Ending $ 9,393,831 $10,682,155 $ 4,047,498 $ 4,482,360 $ 13,441,329 $ 15,164,515 g Management's Discussion and Analysis ➢ The Town's primary source of revenue continues to come from Property Taxes as seen in the comparison of Fiscal Year Revenues from 2019 and 2020 in the chart below. 7,000,000 5,000, 000 4,000, 000 3,000,000 2,000,000 1,000,000 Revenues - Governmental Activities Revenues by Source Comparison Fiscal Year 2019 to Fiscal Year 2020 2019 ■ Property Taxes Utility Service Taxes ■ Unrestricted Investment Earnings ■ Infrastructure Surtax ■ Gas Taxes ■ Other I 2020 ■ Charges for Services ■ Franchise Fees 4 Intergovernmental Revenues ■ Communications Taxes ■ Operating Grants & Contributions Management's Discussion and Analysis ➢ The Town's expenses cover a range of services, and total expenses decreased from Fiscal Year 2019 to Fiscal Year 2020. The primary expense is for General Government which includes the administration, finance and legal functions. 2019 Expenses - Governmental Activities Expenses by Function Comparison Fiscal Year 2019 to Fiscal Year 2020 ■ Interest on Long -Term Debt is Physical Environment ■ streets Fire Protection ■ General Government 10 ■ Sanitation ■ Police Department Management's Discussion and Analysis Financial Analysis of the Governmental Funds As the Town of Gulf Stream completed the year, the General Fund reported a fund balance of $7,059,925, an increase of $515,256 from the previous fiscal year. The increase was due primarily timing of construction liabilities related to the Town's 10 Year Capital Improvement Plan. The General Fund ended the 2020 fiscal year with $5,085 in non -spendable fund balance (which includes inventories and prepaid expenditures), $617,820 in restricted fund balance, which consisted of $17,820 reserved for dredging projects and $600,000 for subsequent fiscal year's expenditures, with $6,437,020 in unassigned fund balance. The intent of the Town Commission is to proceed with a dynamic 10 Year Capital Improvement Plan and use the fund balance to avoid incurring future debt. Financial Analysis of the Proprietary Fund Total net position of the water fund at the end of the fiscal year 2020 was $4,482,360. The net position of the water fund increased $434,862 from the prior year. Water rates were not increased during Fiscal Year 2020. The Town has increased the net position of the Proprietary Fund, also known as the Water Fund, with a combination of increased water sales revenue and increased investment revenue. The net position of the Enterprise Fund will be used in conjunction with the fund balance of the General Fund to support the 10 Year Capital Improvement Plan. General Fund Budgetary Highlights The Town Commission increased by resolution the budget for revenues and expenditures one time by Resolution No. 20-12. This adjustment for $35,592 was to account for the increase in building permit inspection revenue and expenditure with the City of Delray Beach which contractually performs the Town of Gulf Stream's building inspections. The Town Commission also increased by resolution the budget for Legal Department expenditures and decreased the Administration Department expenditures one time by Resolution No. 20-12. This Budget Amendment was necessary due to unforeseen contracted legal expense incurred due to the ongoing negotiations with AT&T regarding the completion of the Undergrounding Project. The Town Commission has made it a budget priority to increase the fund balance of the General Fund. The fund balance was severely depleted around 2014 due to ongoing legal battles. Since then, the Commission has deemed it proper and appropriate to take necessary measures to restore the fund balance. Now that the fund balance is at appropriate levels again, the Commission intends to use the fund balance to finance the adopted 10 Year Capital Improvement Plan. Items included in the 10 Year CIP are water infrastructure repairs and replacement, road repairs, smart meters, improved storm drainage and street lighting. It is the Town's wish to repair and replace the Town's infrastructure without the need of issuing debt. 11 Management's Discussion and Analysis CAPITAL ASSETS AND DEBT ADMINISTRATION Capital Assets At the end of fiscal year 2020, the Town had invested $5,473,633 in a broad range of capital assets including police equipment, buildings, and infrastructure and water improvements. Additional information can be found in Note 5 to the financial statements. Net Capital Assets Land Construction in Progress Buildings Water system improvements Equipment Intangible Assets Infrastructure Total Net Capital Assets Long -Term Liabilities Town of Gulf Stream Capital Assets (Net of Depreciation) September 30, 2019 and 2020 Governmental Activities Business -type Activities 2019 2020 2019 2020 $ 376,523 $ 376,523 38,483 756,712 426,454 393,741 166,201 251,616 7,678 1,606,443 1,482,852 $ 2,614,104 $ 3,269,122 Total 2019 2020 $ $ $ 376,523 $ 376,523 58,909 600,512 97,392 1,357,224 426,454 393,741 1,561,196 1,498,485 1,561,196 1,498,485 21,762 105,514 187,963 357,130 7,678 1,606,443 1,482,852 $ 1,641,867 $ 2,204,511 $ 4,255,971 $ 5,473,633 As of September 30, 2020, the Town had $597,647 in long-term liabilities as shown in the following table. Additional information can be found in Note 6 to the financial statements. Town of Gulf Stream Long -Term Liabilities September 30, 2019 and 2020 Governmental Activities 2019 2020 Business -type Activities 2019 2020 Total 2019 2020 Promissory Note $ 774,903 $ 521,986 $ $ $ 774,903 $ 521,986 OPEB 61,271 59,892 61,271 59,892 Compensated Absences 52,059 14,674 1,053 1,095 53,112 15,769 Total Long -Term Liabilities $ 888,233 $ 596,552 $ 1,053 $ 1,095 $ 889,286 $ 5972647 12 Management's Discussion and Analysis ECONOMIC FACTORS AND NEXT YEAR'S BUDGETS AND RATES • The Town Commission voted during Fiscal Year 2020 to begin taking necessary steps to mitigate rising ocean levels and the impact of breached seawalls in the Gulf Stream Core District. After the completion of the Core Drainage Project, the Town Commission voted in FY 2021 to approve an environmental study on storm water drainage improvements. • The Town Commission voted to delay the Town's 10 Year Capital Improvement Plan in Fiscal Year 2021 to allow time for the storm water drainage to be completed. Projects will be deferred one year. The recommendations of the study will be incorporated into the Town's 10 Year Capital Improvement Plan. • The Town is estimated to receive $413,919 in funds from the 2021 American Rescue Plan Act. At this time, the Town intends to use the funds for infrastructure repairs, replacement and maintenance. • The Town purchases water from the City of Delray Beach and then resells it to the residents in Gulf Stream. The contract between The Town of Gulf Stream and the City of Delray Beach to allow Gulf Stream to purchase water from Delray Beach will expire on June 17, 2023 and negotiations have begun to renew the contract. • During the 2019 COVID Pandemic, the Town accelerated the plan to update, upgrade and secure the technology processes and materials used to conduct business. The Town has taken steps to ensure that the ability to remotely access the Town's programs to ensure continuity of service to the residents during times of crisis or the inability to access the island due to weather events. This has had a financial impact on the Town as hardware maintenance and replacement has been partially changed to contracts for cloud based services. CONTACTING THE TOWN'S FINANCIAL MANAGEMENT This financial report is designed to provide our residents and creditors with a general overview of the Town's finances and demonstrates the Town's accountability for the money it receives and disburses. If you have any questions about this report or need additional information, please contact the Town of Gulf Stream, 100 Sea Road, Gulf Stream, FL 33483. 13 TOWN OF GULF STREAM, FLORIDA Statement of Net Position September 30, 2020 Primary Government Governmental Business -type Activities Activities Total Assets Cash and cash equivalents $ 8,320 $ 1,750,566 $ 1,758,886 Investments 7,282,065 7,282,065 Accounts receivable 75,907 181,596 257,503 Inventories 3,716 3,716 Internal balances 108,909 (108,909) Prepaid expenses 1,369 1,369 Restricted assets Cash and cash equivalents 203,099 772,333 975,432 Investments 342,127 342,127 Accounts receivable 8,322 24,555 32,877 Assessments receivable 521,085 521,085 Capital assets Non -depreciable 1,133,235 600,512 1,733,747 Depreciable (net of depreciation) 2,135,887 2,204,511 4,340,398 Total assets 11,824,041 5,425,164 17,249,205 Deferred outflows of resources OPEB items 12,483 12,483 Liabilities Accounts payable 124,989 32,026 157,015 Contracts and retainage payable 288,502 302,928 591,430 Accrued liabilities 24,690 1,983 26,673 Litigation settlement payable 38,582 38,582 Unearned revenue 4,260 4,260 Payable from restricted assets Accrued interest payable 5,470 5,470 Damage deposit bonds 55,000 55,000 Long-term liabilities Payable within one year 272,060 1,095 273,155 Payable after one year 324,492 324,492 Total liabilities 1,133,785 342,292 1,476,077 Deferred inflows of resources OPEB items 20,584 20,584 Net position Net investment in capital assets 2,980,620 1,901,583 4,882,203 Restricted for dredging 17,820 17,820 Restricted for underground utilities 375,792 375,792 Restricted for infrastructure projects 98,565 98,565 Restricted for repairs, replacements and improvements 796,888 796,888 Unrestricted 7,209,358 1,783,889 8,993,247 Total net position $ 10,682,155 $ 4,482,360 $ 15,164,515 See notes to the financial statements 14 TOWN OF GULF STREAM, FLORIDA Statement of Activities For the Year Ended September 30, 2020 Functions/Programs Primary Government Governmental activities General government Police department Fire protection Streets Sanitation Physical environment Interest on long-term debt Total governmental activities Business -type activities Water Total primary government 15 Charges for Expenses $ 2,010,742 $ 419,319 1,640,933 128,345 522,015 311,954 157,745 153,222 15,107 16,269 13,634 4,672,130 717,155 810,892 1,080,141 $ 5,483,022 $ 1,797,296 Net (Expense) Revenue and Program Revenues Changes in Net Position Operating Capital Primary Government Grants and Grants and Governmental Business -type Contributions Contributions activities activities Total $ 12,543 $ $ (1,578,880) $ $ (1,578,880) (1,512,588) (1,512,588) (522,015) (522,015) (311,954) (311,954) (4,523) (4,523) 19,390 20,552 20,552 (13,634) (13,634) 31,933 (3,923,042) (3,923,042) 132,552 401,801 401,801 $ 31,933 $ 132,552 (3,923,042) 401,801 (3,521,241) General revenues Property taxes 4,451,048 4,451,048 Infrastructure surtax 69,563 69,563 Communications services taxes 59,246 59,246 Gas taxes 33,125 33,125 Utility service tax 235,037 235,037 Franchise taxes 148,073 148,073 Intergovernmental shared revenues 107,347 107,347 Unrestricted investment earnings 107,747 33,061 140,808 Miscellaneous revenues 180 180 Total general revenues 5,211,366 33,061 5,244,427 Change in net position 1,288,324 434,862 1,723,186 Net position - beginning 9,393,831 4,047,498 13,441,329 Net position - ending $ 10,682,155 $ 4,482,360 $ 15,164,515 See notes to the financial statements. TOWN OF GULF STREAM, FLORIDA Balance Sheet - Governmental Funds September 30, 2020 Assets Cash and cash equivalents Investments Accounts receivable Assessments receivable Due from other funds Inventories Prepaid expenditures Total assets Liabilities, deferred inflows of resources, and fund equity Liabilities Accounts payable Contracts and retainage payable Accrued liabilities Deposits payable Total liabilities Deferred inflows of resources Unavailable revenue Total deferred inflows of resources Fund equity Nonspendable Inventories Prepaids Restricted for Dredging projects Infrastructure projects Underground utilities Assigned to Subsequnet year's expenditures Unassigned Total fund equity Total liabilities, deferred inflows of resources, and fund equity Special Nonmajor Total General Assessment Governmental Governmental Fund Fund Fund Funds $ 8,320 $ 111,173 $ 91,926 $ 211,419 7,354,885 269,307 7,624,192 75,907 1,683 6,639 84,229 521,085 521,085 108,909 108,909 3,716 3,716 1,369 1,369 $ 7,553,106 $ 903,248 $ 98,565 $ 8,554,919 $ 124,989 288,502 24,690 55,000 493,181 521,085 521,085 $ $ 124,989 288,502 24,690 55,000 493,181 521,085 521,085 3,716 3,716 1,369 1,369 17,820 17,820 98,565 98,565 382,163 382,163 600,000 600,000 6,437,020 6,437,020 7,059,925 382,163 98,565 7,540,653 $ 7,553,106 $ 903,248 $ 98,565 $ 8,554,919 See notes to the financial statements 17 TOWN OF GULF STREAM, FLORIDA Reconciliation of the Balance Sheet of Governmental Funds to the Statement of Net Position September 30, 2020 Fund balance of governmental funds Amounts reported for governmental activities in the statement of net assets are different because: Capital assets used in governmental activities are not financial resources and therefore, are not reported in the governmental fund. Governmental capital assets Less accumulated depreciation Revenue is recognized when earned in the government wide statements regardless of when it is collected. Governmental funds recognize revenue when it is both measurable and available. $ 7,540,653 $ 6,485,982 (3,216,860) 3,269,122 Unavailable revenue 521,085 Litigation settlements not due and payable in the current period are not reported in the governemntal funds (38,582) Long-term liabilities, including accrued interest payable, are not due and payable in the current period and therefore, are not reported in governmental funds. Note payable (521,986) Accrued interest payable (5,470) Compensated absences (14,674) Total other postemployment benefits liability (59,892) (602,022) Deferred outlfows of resources and deferred inflows of resources related to other postemployment benefit plans are applicable to future periods and are not reported in the governmental funds. Other postemployment plan related deferred outflows 12,483 Other postemployment plan related deferred inflows (20,584) Net position of governmental activities $ 10,682,155 See notes to the financial statements 18 TOWN OF GULF STREAM, FLORIDA Statement of Revenues, Expenditures, and Changes in Fund Balance Governmental Funds For the Year Ended September 30, 2020 Revenues Taxes Intergovernmental revenue Licenses and permits Charges for services Fines and forfeits Investment earnings Special assessments Miscellaneous Total revenues Expenditures Current General and administrative Police department Fire protection Streets Sanitation Physical environment Capital outlay Debt service Principal Interest Total expenditures Excess (deficiency) of revenues over (under) expenditures Net change in fund balance Fund balance - beginning of the year Fund balance - end of the year Special Nonmajor General Assessment Governmental Fund Fund Fund $ 4,778,456 107,650 561,950 158,664 128,345 107,747 12,419 5,855,231 2,141,751 1,618,043 522,015 192,159 157,745 708,262 16,800 252,962 16,269 286,031 15,107 252,917 16,240 5,339,975 284,264 515,256 515,256 6,544,669 $ 7,059,925 1,767 1,767 380,396 $ 382,163 See notes to the financial statements 19 $ 69,564 2,590 72,154 160,400 160,400 (88,246) (88,246) 186,811 $ 98,565 Total Governmental Funds $ 4,848,020 107,650 561,950 158,664 128,345 127,137 252,962 28,688 6,213,416 2,141,751 1,618,043 522,015 192,159 157,745 15,107 868,662 252,917 16,240 5,784,639 428,777 428,777 7,111,876 $ 7,540,653 TOWN OF GULF STREAM, FLORIDA Reconciliation of the Statement of Revenues, Expenditures, and Changes in Fund Balance of the Governmental Funds to the Statement of Activities For the Year Ended September 30, 2020 Net change in fund balance of governmental funds Amounts reported for governmental activities in the statement of activities are different because: Governmental funds report capital outlays as expenditures. However, in the statement of activities, the cost of those assets is depreciated over their estimated useful life. Expenditures for capital assets Less current year depreciation Governmental funds include revenues collected within 60 days of year end as deferred revenue. Government -wide reporting recognizes revenues when they are earned, regardless of when they are collected. Special assessments The repayment of the principal of long term debt consumes financial resources of governmental funds, but it does not have any effect on net position Principal payments on debt Some expenses reported in the statement of activities do not require the use of current financial resources and therefore, are not reported as expenditures of governmental funds. Change in litigation settlements payable Change in accrued interest payable Change in long-term compensated absences Change in other postemployment liability and related deferred amounts Change in net position of governmental activities $ 868,662 (223,369) See notes to the financial statements 20 428,777 645,293 (252,962) 252,917 171,407 2,606 37,385 2,901 $ 1,288,324 TOWN OF GULF STREAM, FLORIDA Statement of Net Position Proprietary Fund September 30, 2020 Enterprise Fund Assets Current assets Cash and cash equivalents $ 1,750,566 Accounts receivable, net 181,596 Restricted assets Cash and cash equivalents 772,333 Accounts receivable 24,555 Total current assets 2,729,050 Noncurrent assets Depreciable capital assets 3,460,156 Less acumulated depreciation (1,255,645) Total noncurrent assets 2,204,511 Total assets 4,933,561 Liabilities Current liabilities Accounts payable 32,026 Contracts and retainage payable 302,928 Accrued liabilities 1,983 Compensated absences payable 1,095 Due to other funds 108,909 Unearned revenue 4,260 Total current liabilities 451,201 Total liabilities 451,201 Net position Net investment in capital assets 1,901,583 Restricted for repairs, replacements and improvements 796,888 Unrestricted 1,783,889 Total net position $ 4,482,360 See notes to the financial statements 21 TOWN OF GULF STREAM, FLORIDA Statement of Revenues, Expenses, and Changes in Fund Net Position Proprietary Fund For the Year Ended September 30, 2020 Operating revenues Charges for services Total operating revenues Operating expenses Personnel Water purchases Repairs and maintenance Depreciation expense Other expenses Total operating expenses Operating income Nonoperating revenues Interest income Total nonoperating revenues Income before capital contributions Capital contributions Reserve fees Total capital contributions Change in net position Net position - beginning of the year Net position - end of the year Enterprise $ 1,080,141 1,080,141 87,364 561,253 21,290 73,943 67,042 810,892 ncn inn 33,061 33,061 302,310 132,552 132,552 434,862 4,047,498 $ 4,482,360 See notes to the financial statements 22 TOWN OF GULF STREAM, FLORIDA Statement of Cash Flows - Proprietary Fund For the Year Ended September 30, 2020 Cash flows from operating activities: Receipts from customers Payments to employees Payments to suppliers Internal activity - payments to other funds Net cash provided by operating activities Cash flows from capital financing activities: Reserve fees received Acquisition and construction of fixed assets Net cash used by capital financing activities Cash flows from investing activities: Interest and dividents on investments Net cash provided by investing activities Net increase in cash and cash equivalents Cash and cash equivalents - beginning of the year Cash and cash equivalents - end of the year Cash flows from operating activities: Operating income Adjustments to reconcile operating income to net cash provided by operating activities: Depreciation Changes in assets and liabilities: Decrease (increase) in: Accounts receivable Increase (decrease)in: Accounts payable Accrued liabilities Due to other funds Total adjustments Net cash provided by operating activities See notes to the financial statements 23 Enterprise Fund $ 1,074,308 (85,591) (654,341) 200,660 535,036 131,949 (333,659) (201,710) 33,061 33,061 366,387 2,156,512 $ 2,522,899 $ 269,249 73,943 (5,833) (4,756) 1,773 200,660 265,787 $ 535,036 TOWN OF GULF STREAM, FLORIDA Statement of Fiduciary Assets and Liabilities Agency Fund September 30, 2020 Health Reimbursement Agency Fund Assets Cash and cash equivalents $ 165,197 Total assets $ 165,197 Liabilities Due to employees $ 165,197 Total liabilities $ 165,197 See notes to the financial statements 24 TOWN OF GULF STREAM, FLORIDA Notes to the Financial Statements September 30, 2020 NOTE 1— SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES The financial statements of the Town of Gulf Stream, Florida (the "Town") have been prepared in conformity with generally accepted accounting principles (GAAP) as applied to governmental units. The Governmental Accounting Standards Board (GASB) is the accepted standard setting body for establishing governmental accounting and financial reporting principles. The Town's significant accounting policies are described below. Reporting EntiU The Town of Gulf Stream, Florida is a municipal corporation organized pursuant to Chapter 31276, 1955 Laws of Florida. The Town operates under the Commission/Mayor form of government. The Town's major operations include general government, public safety, streets, sanitation, physical environment, and water services. As required by generally accepted accounting principles, these financial statements include the Town (the primary government) and its component units. Component units are legally separate entities for which the Town is financially accountable. The Town is financially accountable if a) The Town appoints a voting majority of the organization's governing board and (1) the Town is able to impose its will on the organization or (2) there is a potential for the organization to provide specific financial benefits to or impose specific financial burdens on the Town, or b) the organization is fiscally dependent on organization to provide specific financial financial burdens on the Town. the Town and (1) there is a potential for the benefits to the Town or (2) impose specific Organizations for which the Town is not financially accountable are also included when doing so is necessary in order to prevent the Town's financial statements from being misleading. Based upon application of the above criteria, management of the Town of Gulf Stream has determined that no component units exist which would require inclusion in this report. Further, the Town is not aware of any entity that would consider the Town to be a component unit. 25 TOWN OF GULF STREAM, FLORIDA Notes to the Financial Statements September 30, 2020 NOTE 1— SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued) Government -wide and Fund Financial Statements The basic financial statements include both government -wide and fund financial statements. The government -wide financial statements (i.e., the statement of net position and the statement of activities) report information on all the non -fiduciary activities of the primary government. Governmental activities, which normally are supported by taxes and intergovernmental revenues, are reported separately from business -type activities, which rely on fees and charges for support. The statement of activities demonstrates the degree to which the direct expenses of a given function are offset by program revenues. Direct expenses are those that are clearly identifiable with a specific function. Program revenues include 1) charges to customers or applicants who purchase, use, or directly benefit from goods, services, or privileges provided by a given function and 2) grants and contributions that are restricted to meeting the operational or capital requirements of a particular function. Taxes and other items not included among program revenues are reported instead as general revenues. Separate financial statements are provided for governmental funds and proprietary funds. Major individual governmental and enterprise funds are reported as separate columns in the fund financial statements. Measurement Focus, Basis ofAccountingand Financial Statement Presentation The government -wide financial statements are reported using the economic resources measurement focus and the accrual basis of accounting, as are the proprietary fund financial statements. Revenues are recorded when earned and expenses recorded when a liability is incurred, regardless of the timing of related cash flows. The Town does not accrue property tax revenues since the collection of these taxes coincides with the fiscal year in which levied, and since the Town consistently has no material uncollected property taxes at year end. Grants and similar items are recognized as revenue as soon as all eligibility requirements imposed by the provider have been met. When both restricted and unrestricted resources are available for use, it is the Town's policy to use restricted resources first, then unrestricted resources as they are needed. As a general rule the effect of inter -fund activity has been eliminated from the government -wide financial statements. Exceptions to this general rule are payments -in -lieu of taxes and other charges between the Town's water and sewer function and various other functions of the Town. Elimination of these charges would distort the direct costs and program revenues reported for the various functions concerned. 26 TOWN OF GULF STREAM, FLORIDA Notes to the Financial Statements September 30, 2020 NOTE 1— SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued) Governmental Funds Governmental fund financial statements are reported using the current financial resources measurement focus and the modified accrual basis of accounting. Revenues are recognized as soon as they are both measurable and available. Revenues are considered to be available when they are collectible within the current period or soon enough afterwards to pay liabilities of the current period. The Town considers revenues collected within 60 days of the year end to be available to pay liabilities of the current period. Expenditures are generally recorded when a liability is incurred, as under accrual accounting. However, debt service expenditures, as well as expenditures relating to compensated absences and claims and judgments are recorded only when payment is due. Fines and permit revenues are not susceptible to accrual because generally, they are not measurable until received in cash. Property taxes, franchise taxes, licenses, interest revenue, intergovernmental revenues, and charges for services associated with the current fiscal period are all considered to be susceptible to accrual and have been recognized as revenues of the current fiscal period. All other revenue items are considered to be measurable and available only when cash is received. The Town reports the General Fund and the Special Assessment Fund as major governmental funds. The General Fund is the general operating fund of the Town, and it is used to account for all financial resources except those required to be accounted for in another fund. The Special Assessment Fund is a special revenue fund used to account for financial resources relating to the underground utility project. The Town also reports the Infrastructure Surtax Special Revenue Fund as a nonmajor governmental fund. Proprietary Funds Proprietary Funds are used to account for operations (a) that are financed and operated in a manner similar to private business enterprises where the intent of the governing body is that the costs (expenses, including depreciation) of providing goods or services to the general public on a continuing basis be financed or recovered primarily through user charges or (b) where the govern- ing body has decided that periodic determination of revenues earned, expenses incurred, and net income is appropriate for capital maintenance, public policy, management control, accountability, or other purposes. Proprietary funds distinguish operating revenues and expenses from non - operating items. Operating revenues and expenses generally result from providing services and producing and delivering goods in connection with a proprietary fund's principal ongoing operations. Operating expenses report on the costs to maintain the proprietary systems, the cost of sales and services, administrative expenses and depreciation on capital assets. All revenues and expenses not meeting this definition are reported as non -operating revenues and expenses. 27 TOWN OF GULF STREAM, FLORIDA Notes to the Financial Statements September 30, 2020 NOTE I — SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued) Proprietary Funds (Continued) The Town reports one proprietary fund. The Municipal Water Enterprise Fund was established to account for the provision of water services to Town residents. It is reported as a major fund. Fiduciary Funds Fiduciary funds are used to account for assets held in trust for others. Because these assets are being held for the benefit of third parties and cannot be used to finance activities or obligations of the government, they are not included in the government -wide financial statements. Fiduciary funds are reported using the economic resources measurement focus and the accrual basis of accounting. The Town reports the Health Reimbursement Agency Fund to account for funds held on behalf of the Town's employees. Cash and Cash Equivalents Cash and cash equivalents include amounts on deposit in demand accounts. For the purposes of the statement of cash flows, the Town considers amounts on deposit in demand accounts to be cash equivalents. Investments Investments are stated at fair value. Fair value is defined as the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. Fair value is a market -based measurement, not an entity -specific measurement. For some assets and liabilities, observable market transactions or market information might be available; for others, it might not be available. However, the objective of fair value measurement in both cases is the same, that is, to determine the price at which an orderly transaction to sell the asset or to transfer the liability would take place between market participants at the measurement date under current market conditions. Fair value is an exit price at the measurement date from the perspective of a market participant that controls the asset or is obligated for the liability. The Town categorizes investments reported at fair value in accordance with the fair value hierarchy established by GASB Statement No. 72, Fair Value Measurement and Application. Accounts Receivable Trade and other receivable are shown net of an allowance for estimated uncollectible amounts. Charges for solid waste collection and water usage are billed on a bi-monthly cycle. The Town recognizes revenue and the related receivables for the estimated unbilled usage at year end. 28 TOWN OF GULF STREAM, FLORIDA Notes to the Financial Statements September 30, 2020 NOTE 1 — SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued) Capital Assets Capital assets, which include property, plant, equipment, and infrastructure assets (e.g., roads, bridges, and sidewalks) are reported in the applicable governmental or business -type activities columns in the governmental -wide financial statements and in the Water Enterprise Fund. Capital assets are defined by the Town as assets with an estimated life in excess of one year and an initial value in excess of the capitalization thresholds presented below. Purchased capital assets are recorded at fair value on the acquisition date. Donated capital assets, donated works of art and similar items, and capital assets received in a service concession arrangement are reported at acquisition value rather than fair value. Effective October 1, 2011, the Town increased the capitalization threshold from $1,000 for all classes of capital assets to the following amounts: Buildings $5,000 Equipment 5,000 Intangible Assets 5,000 Infrastructure 10,000 Water Infrastructure 10,000 The change was made prospectively, and all capital assets placed into service prior to October 1, 2011 will remain capitalized. The Town is a Phase 3 government under GASB 34 and has elected not to report major general infrastructure assets retroactively. Depreciation has been provided over the useful lives using the straight-line method. The estimated useful lives are as follows: Buildings 10-30 years Equipment 3-15 years Intangible Assets 3-15 years Infrastructure 25-50 years Water Infrastructure 40-50 years Inventory Inventories consist of expendable supplies held for consumption which are carried at cost (first -in, first -out). The Town accounts for inventories using the consumption method, under which expenditures are recognized only when inventory items are used. Reported inventory is equally offset by nonspendable fund balance which indicates that it does not constitute "available spendable resources" even though it is a component of net current assets. 29 TOWN OF GULF STREAM, FLORIDA Notes to the Financial Statements September 30, 2020 NOTE 1— SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued) Compensated Absences Compensated absences are absences for which employees will be paid, such as vacation, sick leave, and sabbatical leave. A liability for compensated absences that is attributable to services already rendered and that is not contingent on a specific event that is outside the control of the government and its employees is accrued as employees earn the rights to the benefits. Compensated absences that relate to future services or that are contingent on a specific event that is outside the control of the government and its employees are accounted for in the period in which such services are rendered or such events take place. All vacation, sick leave, and sabbatical leave is accrued when incurred in the government -wide and proprietary fund financial statements. A liability for these amounts is reported in governmental funds only if they have matured, for example, as a result of employee resignations and retirements. Town employees may accumulate up to 40 hours of vacation leave and 120 days of sick leave. Accumulated vacation is payable to employees upon termination or retirement at the rate of pay on that date. Sick leave can only be used for paid time off and is not paid to any employee upon termination. Interest Cost Interest costs in governmental funds are charged to expenditures as incurred. Construction period interest incurred in governmental funds is not capitalized. Construction period interest incurred in proprietary funds is capitalized and included in the cost of the assets in accordance with generally accepted accounting principles. Interfund Transactions Transactions between funds consist of loans, services provided, reimbursements, or transfers. The current portion of interfund loans is reported in the fund financial statements as "due from other funds" and "due to other funds" while the non -current portion of interfund loans are reported as "advances to other funds" and "advances from other funds". Any residual balances outstanding between the governmental activities and business -type activities are reported in the government - wide financial statements as "internal balances". Services deemed to be reasonably equivalent in value, are treated as revenue and expenditures/expenses. Reimbursements occur when one fund incurs a cost, charges the appropriate benefiting fund and reduces its related cost. All other interfund transactions are presented as transfers. 30 TOWN OF GULF STREAM, FLORIDA Notes to the Financial Statements September 30, 2020 NOTE 1— SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued) Unearned Revenues The government reports unearned revenue on its government wide statement of net position, proprietary statement of net position, and governmental funds balance sheet. Unearned revenue arises when the government receives resources prior to revenue recognition. In subsequent periods, when revenue recognition criteria are met the liability for unearned revenue is removed and revenue is recognized. Unavailable Revenue The Town reports unavailable revenue on its governmental funds balance sheet for resource inflows that do not qualify for recognition as revenue in a governmental fund because they are not yet considered available. In subsequent periods when the resources are considered available the liability for unavailable revenue is removed and revenue is recognized. Deferred Outflows of Resources A deferred outflow of resources is a consumption of net position that is applicable to a future reporting period. Deferred Inflows of Resources A deferred inflow of resources is an acquisition of net position that is applicable to a future reporting period. Long -Term Liabilities In the government -wide financial statements and proprietary fund financial statements, long-term debt and other long-term obligations are reported as liabilities in the applicable governmental activities, business -type activities, or proprietary fund statement of net position. Fund Balance In the fund financial statements, governmental funds report fund balance classifications that comprise a hierarchy based primarily on the extent to which the Town is bound to honor constraints on the specific purposes for which amounts in those funds can be spent. Fund balance is reported under the following categories: 31 TOWN OF GULF STREAM, FLORIDA Notes to the Financial Statements September 30, 2020 NOTE I — SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued) Fund Balance (Continued) 1. Nonspendable fund balances — Includes amounts that cannot be spent because they are either (a) not in spendable form or (b) legally or contractually required to be maintained intact. The "not in spendable form" criterion includes items that are not expected to be converted to cash, for example, inventories and prepaid amounts. It also includes the long-term amount of loans and notes receivable, as well as property acquired for resale. However, if the use of the proceeds from the collection of those receivables or from the sale of those properties is restricted, committed, or assigned, then they should be included in the appropriate fund balance classification (restricted, committed, or assigned), rather than the nonspendable fund balance. The corpus (or principal) of a permanent fund is an example of an amount that is legally or contractually required to be maintained intact. 2. Restricted fund balance — Includes amounts that are restricted to specific purposes when constraints placed on the use of resources are either (a) externally imposed by creditors (such as through debt covenants), grantors, contributors, or laws or regulations of other governments, or (b) imposed by law through constitutional provisions or enabling legislation. 3. Committed fund balance — Includes amounts that can be used only for specific purposes pursuant to constraints imposed by an ordinance, the Town's highest level of decision -making authority. Those committed amounts cannot be used for any other purpose unless the Town removes or changes the specified use by taking the same type of action (an ordinance) it employed to previously commit those amounts. 4. Assigned fund balance — Includes amounts intended to be used by the Town for specific purposes, but are neither restricted nor committed. Intent should be expressed by the Town Commission or the Town Manager to which the Town Commission has delegated authority to assign amounts to be used for specific purposes. The authority for making an assignment is not required to be the Town's highest level of decision -making authority. Constraints imposed on the use of assigned amounts are more easily removed or modified than those imposed on amounts classified as committed. 32 TOWN OF GULF STREAM, FLORIDA Notes to the Financial Statements September 30, 2020 NOTE 1— SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued) Fund Balance (Continued) Unassigned fund balance — Includes the residual classification for the general fund. This classification represents fund balance that has not been assigned to other funds and that has not been restricted, committed, or assigned to specific purposes within the general fund. The general fund should be the only fund that reports a positive unassigned fund balance amount. In other governmental funds, it may be necessary to report a negative unassigned fund balance if expenditures incurred for specific purposes exceeded the amounts restricted, committed, or assigned to those purposes. When an expenditure is incurred for purposes for which both restricted and unrestricted (committed, assigned, or unassigned) amounts are available, it is the Town's policy to reduce restricted amounts first. When an expenditure is incurred for purposes for which amounts in any of the unrestricted fund balance classifications could be used, it is the Town's policy to reduce committed amounts first, followed by assigned amounts, and then unassigned amounts. Net Position Net position is the residual of all other elements presented in a statement of financial position. It is the difference between (a) assets plus deferred outflows of resources and (b) liabilities and deferred inflows of resources. Net position is displayed in following three components: Net investment in capital assets — Consists of capital assets including restricted capital assets, net of accumulated depreciation and reduced by the outstanding balances of any bonds, notes or other borrowings that are attributable to the acquisition, construction or improvement of those assets. 2. Restricted net position — Consists of net position with constraints placed on the use either by: (a) external groups such as creditors, grantors, contributors, or laws or regulations of other governments; or (b) law through constitutional provisions of enabling legislation. 3. Unrestricted net position — All other net position that does not meet the definition of "restricted" or "net investment in capital assets". 33 TOWN OF GULF STREAM, FLORIDA Notes to the Financial Statements September 30, 2020 NOTE 1— SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued) BudQetary Data Formal budgetary integration is employed as a management control device during the year for the General Fund and the Municipal Water Fund. Appropriations are legally controlled at the department level. All budgets are legally enacted and are adopted on a basis consistent with generally accepted accounting principles. Budgeted amounts are as originally adopted, or as emended by appropriate action. The Special Assessment Special Revenue Fund is not budgeted because it is not legally required to be budgeted. Property Taxes Under Florida law, the assessment of all properties and the collection of all county, municipal, and school board property taxes are consolidated in the offices of the County Property Appraiser and County Tax Collector. The laws of the State regulating tax assessment are also designed to assure a consistent property valuation method statewide. The tax levy of the Town is established by the Town Commission prior to October 1 of each year, and the Palm Beach County Property Appraiser incorporates the Town's millage into the total tax levy, which includes Palm Beach County and Palm Beach County School Board tax requirements. All property is reassessed according to its fair market value January 1 of each year, which is also the lien date. Each assessment roll is submitted to the Executive Director of the State Department of Revenue for review to determine if the rolls meet all the appropriate requirements of state statutes. All taxes are due and payable on November 1 of each year or as soon thereafter as the assessment roll is certified and delivered to the Tax Collector. All unpaid taxes become delinquent on April I' following the year in which they are assessed. Discounts are allowed for early payment at the rate of 4% in the month of November, 3% in the month of December, 2% in the month of January and 1% in the month of February. The taxes paid in March are without discount. Delinquent taxes on real property bear interest of 18% per year. On or prior, to June 1 following the tax year, certificates are sold for all delinquent taxes on real property. After the sale, tax certificates bear interest of 18% per year or any lower rate bid by the buyer. Application for a tax deed on any unredeemed tax certificates may be made by the certificate holder after a period of two years. Delinquent taxes on personal property bear interest of 18% per year until the tax is satisfied either by seizure and sale of the property or by the five-year statute of limitations. 34 TOWN OF GULF STREAM, FLORIDA Notes to the Financial Statements September 30, 2020 NOTE I — SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued) Use o Estimates The financial statements and related disclosures are prepared in conformity with accounting principles generally accepted in the United States. Management is required to make estimates and assumptions that affect the reported amounts of assets and liabilities, the disclosure of contingent assets and liabilities at the date of the financial statements, and revenue and expenses during the period reported. These estimates include assessing the collectability of accounts receivable, the use and recoverability of inventory, and useful lives and impairment of tangible and intangible assets, among others. Estimates and assumptions are reviewed periodically and the effects of revisions are reflected in the financial statements in the period they are determined to be necessary. Actual results could differ from the estimates. Recently Issued Accountiny_ Pronouncements A brief description of new accounting pronouncements that might have a significant impact on the Town's financial statements is presented below. Management is currently evaluating the impact of adoption of these statements in the Town's financial statements. In January 2017 the GASB issued Statement No. 84, Fiduciary Activities. This Statement will improve guidance regarding the identification of fiduciary activities for accounting and financial reporting purposes and how those activities should be reported. This Statement is effective for the fiscal year ending September 30, 2021. In May 2017 the GASB issued Statement No. 87, Leases. This Statement will increase the usefulness of governments' financial statements by requiring recognition of certain lease assets and liabilities for leases that previously were classified as operating leases and recognized as inflows of resources or outflows of resources based on the payment provisions of the contract. It ,establishes a single model for lease accounting that is based on the foundational principle that leases are financings of the right to use an underlying asset. This Statement is effective for the fiscal year ending September 30, 2022. In August 2018 the GASB issued Statement No. 90, Major Equity Interests. This Statement will improve consistency and comparability of reporting a government's majority equity interest in a legally separate organization and to improve the relevance of financial statement information for certain component units. This Statement is effective for the fiscal year ending September 30, 2021. 35 TOWN OF GULF STREAM, FLORIDA Notes to the Financial Statements September 30, 2020 NOTE 1— SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued) Recently Issued Accounting Pronouncements (Continued) In May 2019 the GASB issued Statement No. 91, Conduit Debt Obligations. This Statement will provide a single method of reporting conduit debt obligations by issuers and eliminate diversity in practice associated with commitments extended by issuers, arrangements associated with conduit debt obligations, and related note disclosures. This Statement is effective for the fiscal year ending September 30, 2023. In January 2020 the GASB issued Statement No. 92, Omnibus 2020. This Statement will enhance comparability in accounting and financial reporting and improve the consistency of authoritative literature by addressing practice issues that have been identified during the implementation and application of certain GASB Statements. This Statement addresses a variety of topics. The requirements of this Statement related to the effective date of Statement No. 87 and Implementation Guide 2019-3, reinsurance recoveries, and terminology used to refer to derivative instruments are effective upon issuance. The remaining requirements are effective for the fiscal year ending September 30, 2022. In March 2020, the GASB issued Statement No. 93, Replacement of Interbank Offered Rates. This Statement addresses the accounting and financial reporting effects that result from the replacement of interbank offered rates with other reference rates in order to preserve the reliability, relevance, consistency, and comparability of reported information. This Statement is effective for the fiscal year ending September 30, 2022. In March 2020, the GASB issued Statement No. 94, Public -Private and Public -Public Partnerships and Availability Payment Arrangements. This Statement will improve financial reporting by addressing issues related to public -private and public -public arrangements. This Statement also provides guidance for accounting and financial reporting for availability payment arrangements. This Statement is effective for the fiscal year ending September 30, 2023. In May 2020, the GASB issued Statement No. 96, Subscription -Based Information Technology Arrangements. This Statement provides guidance on the accounting and financial reporting for subscription -based information technology arrangements (SBITAs) for government end users (governments). This Statement is effective for the fiscal year ending September 30, 2023. 36 TOWN OF GULF STREAM, FLORIDA Notes to the Financial Statements September 30, 2020 NOTE 1— SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued) Recently Issued AccountinjZ Pronouncements (Continued) In June 2020, the GASB issued Statement No. 97, Certain Component Unit Criteria, and Accounting and Financial Reporting for Internal Revenue Code Section 457 Deferred Compensation Plans —an amendment of GASB Statements No. 14 and No. 84, and a supersession of GASB Statement No. 32. The requirements of this Statement will result in more consistent financial reporting of defined contribution pension plans, defined contribution OPEB plans, and other employee benefit plans, while mitigating the costs associated with reporting those plans. This Statement is effective for the fiscal year ending September 30, 2022. NOTE 2 — DEPOSITS AND INVESTMENTS Deposits As of September 30, 2020, the carrying amount of the Town's deposits was $10,523,507, and the bank balances totaled $10,872,394. The Town also had cash on hand of $200. Town's deposits include checking accounts, money market checking accounts, and certificates of deposit. The certificates of deposit and money market accounts are reported as investments in the balance sheet and statement of net position. In addition to insurance provided by the Federal Depository Insurance Corporation, deposits are held in banking institutions approved by the State Treasurer of the State of Florida to hold public funds. Under Florida Statutes Chapter 280, Florida Security for Public Deposits Act, the State Treasure requires all Florida qualified public depositories to deposit with the Treasure or other banking institution eligible collateral. In the event of failure of a qualified public depository, the remaining public depositories would be responsible for covering any resulting losses. The Town's deposits are considered insured for custodial credit risk purposes. Investments Florida statutes authorize the Town to invest in the Local Government Surplus Funds Trust Fund administered by the State Treasurer, negotiable direct obligations of or obligations unconditionally guaranteed by the U.S. Government, interest -bearing time deposits 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, and obligations of the Federal National Mortgage Association. 37 TOWN OF GULF STREAM, FLORIDA Notes to the Financial Statements September 30, 2020 NOTE 2 — DEPOSITS AND INVESTMENTS (Continued) GASB Statement No. 72, Fair Value Measurement and Application, requires governments to disclose the fair value hierarchy for each type of asset or liability measured at fair value in the notes to the financial statements. The standard also requires governments to disclose a description of the valuation techniques used in the fair value measurement and any significant changes in valuation techniques. GASB 72 establishes a three-tier fair value hierarchy. The hierarchy is based on valuation inputs used to measure the fair value as follows: Level l: Inputs are directly observable, quoted prices in active markets for identical assets or liabilities. Level 2: Inputs are other than quoted prices included within Level 1 that are for the asset or liability, either directly or indirectly. These inputs are derived from or corroborated by observable market data through correlation or by other means. Level 3: Inputs are unobservable inputs used only when relevant Level 1 and Level 2 inputs are unavailable. Investments The level in which an asset is assigned is not indicative of its quality but an indication of the source of valuation inputs. Certificates of deposit are exempt from reporting under the fair value hierarchy, and their fair value is measured at cost. As of September 30, 2020, the Town held the following certificates of deposit: Description Cost Days to Maturity Flagler Bank CD $ 274,455 548 Legacy Bank CD 286,787 200 Synovus Bank CD 251,451 66 Bank United CD 261,066 65 $ 1,073,759 38 TOWN OF GULF STREAM, FLORIDA Notes to the Financial Statements September 30, 2020 NOTE 2 — DEPOSITS AND INVESTMENTS (Continued) Credit Risk Credit risk is the risk that an issuer or other counter party to an investment will not fulfill their obligations. The Town's investment policies limit its investments to high quality investments to control credit risk. Interest Rate Risk Interest rate risk is the risk that changes in interest rates will adversely affect the fair value of an investment. The Town does not have a formal investment policy that limits investment maturities as a means of managing exposure to fair value losses arising from increasing interest rates. NOTE 3 — RECEIVABLES As of September 30, 2020, the Town's receivables for the individual major funds, including applicable allowances for uncollectible accounts, are as follows: Taxes Accounts - billed Accounts - unbilled Other Due from other governments Special assessments Allowance for uncollectibles Net receivables Special General Assessment Fund Fund $ 33,726 $ 28,223 1,683 Nonmaj or Governmental Water Fund Fund $ 6,639 $ 223,015 8,136 18 13,940 521,085 75,907 522,768 6,639 231,151 (25,000) $ 75,907 $ 522,768 $ 6,639 $ 206,151 39 TOWN OF GULF STREAM, FLORIDA Notes to the Financial Statements September 30, 2020 NOTE 4 — INTERFUND RECEIVABLES AND PAYABLES Individual interfund receivables and payables at September 30, 2020, are as follows: Receivable Fund General Fund NOTE 5 — CAPITAL ASSETS Payable Fund Amount Enterprise Fund $108,909 Capital asset activity for the year ended September 30, 2020, was as follows: Governmental Activities Assets not being depreciated Land Construction in progress Total not being depreciated Assets being depreciated Buildings Equipment Intangible assets Infrastructure Total being depreciated Total at historical cost Accumulated depreciation Buildings Equipment Intangible assets Infrastructure Total accumulated depreciation Governmental activities, net Beginning Ending Balance Additions Deletions Balance $ 376,523 $ $ $ 376,523 38,483 718,229 756,712 415,006 718,229 1,133,235 1,240,621 1,240,621 733,605 150,433 (54,669) 829,369 10,237 10,237 3,272,520 3,272,520 5,256,983 150,433 (54,669) 5,352,747 5,671,989 868,662 (54,669) 6,485,982 (814,167) (32,713) 846,880 (567,404) (65,018) 54,669 577,753 (512) (2,047) 2,559 (1,666,077) (123,591) 1,789,668 (3,048,160) (223,369) 54,669 3,216,860 $2,623,829 $ 645,293 40 $ $3,269,122 TOWN OF GULF STREAM, FLORIDA Notes to the Financial Statements September 30, 2020 NOTE 5 — CAPITAL ASSETS (Continued) Business -Type Activities Assets not being depreciated Construction in progress Total not being depreciated Assets being depreciated Water system improvements Equipment Total being depreciated Total at historical cost Accumulated depreciation Water system improvements Equipment Total accumulated depreciation Business -type activities, net Beginning Ending Balance Additions Deletions Balance $ 58,909 $600,512 $(58,909) $ 600,512 58,909 600,512 (58,909) 600,512 2,658,922 2,658,922 105,738 94,984 200,722 2,764,660 94,984 2,859,644 2,823,569 695,496 (58,909) 3,460,156 (1,097,726) (62,711) (1,160,437) (83,976) (11,232) (95,208) (1,181,702) (73,943) (1,255,645) $1,641,867 $621,553 $(58,909) $2,204,511 Depreciation expense was charged to functions and programs of the primary government as follows: Governmental activities: General government $ 42,501 Police department 61,005 Streets 119,863 Total governmental activities $223,369 Business -type activities: Municipal water $ 73,943 41 TOWN OF GULF STREAM, FLORIDA Notes to the Financial Statements September 30, 2020 NOTE 6 — LONG-TERM LIABILITIES Governmental Activities On September 6, 2012, the Town issued its Promissory Note, Undergrounding Project in the principal amount of $2,427,895 to provide funds for the project of undergrounding the electric, cable television, and telephone utility facilities serving the municipality. Such debt shall not be a general obligation of the Town. The Town covenants that, so long as the Note shall remain unpaid or any other amounts are owed by the Town under the Note, it will appropriate in its annual budget, by amendment, if required, from pledged revenues and available non ad valorem revenues, amounts sufficient to pay principal and interest on the Note as they become due. The covenant to budget and appropriate does not create a lien upon or pledge of the available non ad valorem revenues. Pledged revenues means the revenue received by the Town from the imposition and collection of the special assessments imposed by the Town pursuant to Resolution No. 011-12. The loan agreement includes a provision that upon the occurrence of any event of default the bank may declare all obligations under the Note to be immediately due and payable and upon such declaration the Note and the accrued interest thereon shall become immediately due and payable. Principal and interest payments on the Note are due in annual installments commencing on April 1, 2013 and on each April 1 thereafter until final maturity on April 1, 2022. The Note bears interest at the rate of 2.09%. At September 30, 2020 principal and interest to maturity on April 1, 2022 to be paid from pledged funds totaled $538,314. Principal and interest paid for the current fiscal year was $269,157 and pledged special assessments were $252,962. Annual debt service requirements to maturity for the Note from direct borrowings are as follows: Year Ended September 30 Principal Interest Payment 2021 $258,247 $10,910 $269,157 2022 263,739 5,418 269,157 $521,986 $16,328 $538,314 Interest Expense The total interest cost incurred on all Town debt for the year ended September 30, 2020, was $13,634 and total interest paid during the year was $16,240. No interest was capitalized in the Enterprise Fund during the year. 42 TOWN OF GULF STREAM, FLORIDA Notes to the Financial Statements September 30, 2020 NOTE 6 — LONG-TERM LIABILITIES (Continued) Changes in the Town's long-term liabilities for the year ended September 30, 2020 are summarized as follows: Governmental Activities Note from direct borrowings OPEB Compensated absences Total Governmental Activities Beginning Balance Additions Deletions $774,903 $ $(252,917) 61,271 3,520 (4,899) 52,059 91,492 (128,877) $888,233 $95,012 $(386,693) Beginning Business -type Activities Balance Additions Deletions Ending Due Within Balance One Year $521,986 $258,247 59,892 14,674 13,813 $596,552 $272,060 Ending Due Within Balance One Year Compensated absences $1,053 $3,505 $ 3,463 $1,095 $1,095 Compensated absences of the governmental activities are liquidated by the General Fund. NOTE 7 — DEFINED CONTRIBUTION EMPLOYEE RETIREMENT PLAN On November 28, 1990, the Town passed Resolution No. 90-8, authorizing the establishment of a 401(a) plan (the 'Plan"). All full-time employees are eligible to participate in the Plan upon completion of six months of service and attaining age 18. This defined contribution pension plan is administered by the International City Management Association Retirement Corporation. In a defined contribution plan, benefits depend solely on amounts contributed to the Plan plus investment earnings. The plan requires that the Town and the employees contribute an amount equal to 20.92% and 8.0%, respectively, of the employee's base salary each month. The Town's contribution for each employee and investment earnings allocated to the employee's account vest at a rate of 20% per year of service completed. Employees are eligible for normal retirement upon attainment of the age of 59-1/2. Town contributions and interest forfeited by employees who leave 43 TOWN OF GULF STREAM, FLORIDA Notes to the Financial Statements September 30, 2020 NOTE 7 — DEFINED CONTRIBUTION EMPLOYEE RETIREMENT PLAN (Continued) employment before satisfying the vesting requirement are used to reduce the Town's current -period contribution requirement. For the fiscal year ended September 30, 2020, the Town recognized pension expense of $318,153 for the Plan, and as of the fiscal year end, the Town reported a payable in the amount of $4,299 for outstanding contributions to the Plan. There were no forfeitures for the fiscal year. Because the Town does not hold or administer funds for the Plan, it does not meet the criteria for inclusion in the Town's financial statements as a fiduciary fund. The Plan does not issue a stand- alone financial report. NOTE 8 — DEFERRED COMPENSATION PLAN The Town offers its employees a deferred compensation plan created in accordance with Internal Revenue Code Section 457. The plan, available to all Town employees, permits them to defer a portion of their salary until future years. The deferred compensation is not available to employees until termination, retirement, death, or unforeseeable emergency. Assets of the plan are invested in either mutual funds or insurance contracts. In 1998, the Plan was amended to conform to changes in the Internal Revenue Code brought about by the Small Business Job Protection Act of 1996 (the "Act"). The Act requires that eligible deferred compensation plans established and maintained by governmental employers be amended to provide that all assets of the plan be held in trust, or under one or more appropriate annuity contracts or custodial accounts, for the exclusive benefit of plan participants and their beneficiaries. As a result of this change, plan assets are no longer subject to the claims of the Town's general creditors. Because the Town has little administrative involvement and does not perform the investing function for funds in the Plan, the Town's activities do not meet the criteria for inclusion in the fiduciary funds of a government. NOTE 9 — OTHER POSTEMPLOYMENT BENEFITS Plan Description The Town provides a single employer defined benefit other postemployment benefit plan (OPEB) to all of its employees. The plan allows its employees and their beneficiaries to continue to obtain healthcare benefits upon retirement. The benefits of the plan are in accordance with Florida Statutes, which are the legal authority for the plan. A trust has not been established to fund the plan. The plan has no assets and does not issue a separate financial report. TOWN OF GULF STREAM, FLORIDA Notes to the Financial Statements September 30, 2020 NOTE 9 — OTHER POSTEMPLOYMENT BENEFITS (Continued) Contributions The Town does not directly make a contribution to the plan on behalf of retirees. Retirees and their beneficiaries pay the same group rates as are charged to the Town for active employees by its healthcare insurance provider. However, the Town's actuaries in their actuarial valuation, calculate an offset to the cost of these benefits as an Employer Contribution, based upon an implicit rate subsidy. This offset equals the total age -adjusted costs paid by the Town or its active employees for coverage of the retirees and their dependents for the year net of the retiree's own payments for the year. Plan Membership The following table provides a summary of the participants in the plan as of October 1, 2019, the latest valuation date: Active plan members 17 Inactive plan members or beneficiaries currently receiving benefits I Inactive plan members or beneficiaries entitled to but not yet receiving benefits 18 Discount Rate The Town does not have a dedicated trust to pay retiree healthcare benefits. For plans that do not have assets held in a dedicated trust, the discount rate should equal the tax-exempt municipal bond rate based on the S&P Municipal Bond 20-year High Grade Index as of the measurement date. As of the measurement date of September 30, 2020, the rate was 2.14% based on the S&P Municipal Bond 20-year High Grade Index at September 30, 2020. The S&P Municipal Bond 20-year High Grade Index consists of 20-year tax exempt general obligation municipal bonds with an average rating of AA/Aa or higher (or equivalent quality on another rating scale) on the Standard & Poor's Corporation's and Moody's Investors Service's rating scales. The discount rate as of the beginning of the measurement year was 3.58%. 45 TOWN OF GULF STREAM, FLORIDA Notes to the Financial Statements September 30, 2020 NOTE 9 — OTHER POSTEMPLOYMENT BENEFITS (Continued) OPEB Liability OPEB Expense and De erred Ou lows of Resources and Deferred Inflows of Resources Related to OPEB At September 30, 2020, the Town reported a total OPEB liability of $59,892. For the fiscal year ended September 30, 2020, the Town recognized OPEB revenue of $2,901. As of September 30, 2020, the Town reported deferred outflows of resources and deferred inflows of resources related to OPEB from the following sources: Deferred Outflows Deferred Inflows of Resources of Resources Assumption changes $ 255 $ 20,329 Demographic experience 12,228 $ 255 $ 12,483 $ 20,584 Amounts reported as deferred outflows of resources and deferred inflows of resources will be recognized in OPEB expense as follows: Fiscal Year Ending September 30 Amortization 2021 (1,522) 2022 (1,522) 2023 (1,522) 2024 (1,457) 2025 (1,357) Thereafter (721) 46 TOWN OF GULF STREAM, FLORIDA Notes to the Financial Statements September 30, 2020 NOTE 9 — OTHER POSTEMPLOYMENT BENEFITS (Continued) Actuarial Methods and Assumptions Significant methods and assumptions were as follows: Valuation date: October 1, 2019 Measurement date: September 30, 2020 Actuarial cost method: Entry Age Cost Method Discount rate: 2.14% Cost -of -living increases: Retiree contributions, health insurance premiums, and the implied subsidy have been assumed to increase in accordance with the healthcare cost trend rates. Healthcare cost trend rates: Increases in healthcare costs are assumed to be 6.50% for the 2019/20 fiscal year graded down by 0.50% per year to 5.00% for the 2022/23 and later fiscal years. Age -related morbidity: Healthcare costs are assumed to increase at the rate of 3.50% for each year of age. Implied health subsidy: Because the insurance carrier charges the same monthly rate for health insurance regardless of age, an implied monthly subsidy of $250.00 for each of the retiree and the retiree's spouse has been assumed at age 60 for the 2019/20 fiscal year; at other ages, the implied subsidy was developed based on the age -related morbidity assumption and, for other fiscal years, the implied subsidy was increased in accordance with the healthcare cost trend rates. Mortality basis: Sex -distinct rates set forth in the PUB-2010 Mortality Table (without income adjustment) for general and public safety employees, with full generational improvements in mortality using Scale MP-2020. Retirement: With respect to general employees, retirement is assumed to occur at age 62 with six years of service or at any age with 30 years of service; with respect to police officers, retirement is assumed to occur at age 55 with 10 years of service or at age 52 with 25 years of service. Other decrements: Assumed employment terminations based on the Scale 155 table; assumed disability is based on the Wyatt 1985 Disability Study (Class 1 rates were used for general employees and Class 4 rates were used for police officers). Health coverage election: 25% of employees are assumed to elect medical coverage until age 65 upon retirement or disability; of those electing coverage for themselves, 50% are also assumed to elect coveaage for their spouse. Spouses and dependents: Husbands are assumed to be three years older than wives; retirees are not assumed to have any dependent children. Changes: Since the prior measurement date, the discount rate was decreased from 3.58% per annum to 2.14% per amum and the mortality basis was changed from the PUB-2010 Mortality Table with generational improvements in mortality using Scale MP-2017 to the PUB-2010 Mortality Table with generational improvements in mortality using Scale MP-2020. ffm TOWN OF GULF STREAM, FLORIDA Notes to the Financial Statements September 30, 2020 NOTE 9 — OTHER POSTEMPLOYMENT BENEFITS (Continued) Total OPEB Liability The components of the total OPEB liability as of September 30, 2020 were as follows: Total OPEB Description Liability Balance September 30, 2019 $ 61,271 Changes for the year: Service cost 4,294 Expected interest growth 1,329 Demographic experience 255 Benefit payments & refunds (7,002) Assumptions changes (255) Net change (1,379) Balance September 30, 2020 $ 59,892 Covered -employee payroll $1,721,402 Total OPEB liability as a percentage of covered -employee payroll 3.48% 48 TOWN OF GULF STREAM, FLORIDA Notes to the Financial Statements September 30, 2020 NOTE 9 — OTHER POSTEMPLOYMENT BENEFITS (Continued) Sensitivity of the Total OPEB Liability to Changes in the Discount Rate The following table presents the total OPEB liability of the Town calculated using the single discount rate of 2.14% as well as what the Town's total OPEB liability would be if it were calculated using a discount rate one percentage point lower or one percentage point higher than the current rate. Discount Rate Sensitivity Total OPEB Liability 1 % Decrease 1 14% $ 63,159 Discount Rate 1%Increase 2.14% 3.14% $ 59,892 $ 56,910 Sensitivity of the Total OPEB Liability to Changes in the Healthcare Trend Rates The following table presents the total OPEB liability of the Town calculated using the assumed trend rates (7.00% decreasing to 5.00%) as well as what the Town's total OPEB liability would be if it were calculated using a trend rate that is one percentage point lower or one percentage point higher than the assumed trend rates. Healthcare Trend Rate Sensitivity Total OPEB Liability 1 % Decrease a nno/. - 5 SO% $ 55,734 .• Healthcare Cost Trend Rate 5 nno/. - F Sn 1 % Increase 6.00% - 7.50% $ 59,892 $ 64,648 TOWN OF GULF STREAM, FLORIDA Notes to the Financial Statements September 30, 2020 NOTE 10 — INTERLOCAL AGREEMENTS Interlocal Agreement for Fire and EMS Service - City of Delray Beach On July 14, 2009, the Town entered into an agreement with the City of Delray Beach whereby the City will provide the Town with fire and emergency medical services. The term of the agreement is for 10 years beginning on October 1, 2009, and extending through September 30, 2019. On May 10, 2019, the Town Commission approved a 5-year extension of the agreement at the same conditions as the prior agreement. For the fiscal year ended September 30, 2020, the Town paid an annual service fee in the amount of $522,015. The annual service fees for future years will be the current year fee adjusted annually based on the "All Urban Customers — United States April Consumer Price Index" or an increase of five percent (5.0%), whichever is greater. The annual service for the fiscal year ending September 30, 2021 will be $548,116. Interlocal Agreement for Dispatch Service - QN of Delray Beach On October 30, 2017, the Town entered into a new agreement with the City of Delray Beach for dispatch services. The term of the agreement is for five years beginning October 1, 2017 and ending September 30, 2022. The basic service fee under the agreement was $55,961 for the initial contract year. Each year thereafter the basic service fee shall be adjusted from the previous year in an amount based upon the All Urban Consumers -United States Consumer Price Index for April. For the year ended September 30, 2020, the Town paid $58,496 pursuant to the agreement. Interlocal Agreementor Water Purchase - City of Delray Beach In June 1998, the Town entered into an agreement with the City of Delray Beach for the purchase of treated, potable water. The term of the agreement is for a period of twenty-five years. Under the terms of the agreement, the Town is to pay the City the prevailing water rate charged by the City to non-residential users plus a surcharge of 25%. For the year ended September 20, 2019, the Town paid $561,253 pursuant to the agreement. Interlocal Agreement for Permitting and Inspection Services - City of Delray Beach In November 2009, the Town entered into an agreement with the City of Delray Beach to provide the Town with the expertise and assistance of the City of Delray Beach Community Improvement Department (the "Department") for the inspection and pennitting of certain construction projects within the Town's limits for compliance with the Florida Building Code (the "Code"). Under the terms of the agreement the Department shall review and process all plans, checking for compliance with the Code and to determine the subsidiary permits necessary and the amount of fees. For processing and the inspection service, the City shall receive one hundred percent of the permit fee. The fees shall be collected by the City. The agreement shall be of a continuing nature unless 50 TOWN OF GULF STREAM, FLORIDA Notes to the Financial Statements September 30, 2020 NOTE 10 — INTERLOCAL AGREEMENTS (Continued) Interlocal Agreement for Permitting and Inspection Services -City of Delray Beach (Continued) cancelled by either party for any reason and without penalty, on not less than sixty days written notice. In March 2010, the agreement was amended to add that the City shall collect the appropriate County impact fees for Town permits issued by the City. The City shall retain a 3.4% administrative fee for all Town impact fee assessments. For the year ended September 30, 2020, the Town paid $335,592 pursuant to the agreement. NOTE 11— COMMITMENTS Solid Waste and Recycling Collection Franchise Agreement On September 13, 2013, the Town made the fourth amendment the solid waste and recycling collection franchise agreement with Waste Management Inc. of Florida (WMI). The fourth amendment extended the term of the agreement until September 30, 2018, and eliminated the fuel surcharge provision. Under the terms of the agreement, the Town informs WMI of the total number of residential and multi -family units that have a Certificate of Occupancy each year on September 1. WMI bills all multi -family units that are serviced by a container. The monthly charges for the remainder of the units that are serviced by means other than by containers are paid by the Town. On September 14, 2018, the Town made the fifth amendment to the agreement that extended the term of the agreement until March 30, 2019. On March 29, 2019, the Town made the sixth amendment the agreement to extend the term of the agreement until March 31, 2024. The sixth amendment also changed the index for use in making annual rate adjustments and provide new rates for services commencing April 1, 2019. WMI bills the Town monthly for these services at the then current rate as adjusted from time to time by the terms and conditions of the agreement. For the year ended September 30, 2020, the Town made payments of $157,755 pursuant to the agreement. Construction Commitments Balance to Project Complete Undergrounding Utilities Project — Phase II $ 925,000 A I A Water Main Improvement Project 846,953 Core Drainage Improvement Project 298,614 $2,070,567 51 TOWN OF GULF STREAM, FLORIDA Notes to the Financial Statements September 30, 2020 NOTE 12 — RISK MANAGEMENT The Town is exposed to various risks of loss related to torts; theft of, damage to and destruction of assets; errors and omissions; injuries to employees, and natural disasters for which the Town carries commercial insurance. The Town purchases commercial insurance to cover the various risks. Retention of risks is limited to those risks that are uninsurable and deductibles ranging from $250 to $2,500 per occurrence. The Town has not significantly reduced insurance coverage during the past three fiscal years. There were no settled claims which exceeded insurance coverage during the fiscal year ended September 30, 2018. As discussed below, certain settled claims exceeded insurance coverage during the fiscal years ended September 30, 2019 and 2020. Florida Statues limit the Town's maximum loss for most liability claims to $200,000 per person and $300,000 per occurrence under the Doctrine of Sovereign Immunity. However, under certain circumstances, a plaintiff can seek to recover damages in excess of statutory limits by introducing a claims bill to the Florida Legislature. The limits addressed in Florida Statutes do not apply to claims filed in Federal courts. The Town is involved in various litigation and claims arising in the course of operations. The Town is a defendant in several lawsuits alleging violation by the Town of the State of Florida's Public Records Law. In December 2018, the Town entered into a Settlement Agreement with a Town resident and business entities affiliated with the resident relative to a number of these cases. The Agreement resulted in the voluntary dismissal of six cases, the Town paying the plaintiff $15,000, the Town consenting to judgment in four cases, and the parties continue to litigate one case. The only issue that remained for determination in the four consent judgment cases is the amount the Town must pay to the plaintiff as reasonable costs, including attorney's fees. No award will be covered by the Town's liability coverage. In August 2019, the Town agreed to pay the plaintiff $6,000 to fully and finally resolve all claims for one of the four cases, leaving three cases pending. In July 2019, the Court entered its order awarding costs of enforcement in a case alleging violation of the Public Records Law by the Town. That order resulted in a payment of $76,329 to the plaintiff to cover all monies owed as part of this case. The Town has paid this amount in full. In November 2019, the Court entered its order awarding costs of enforcement in a case alleging violation of the Public Records Law by the Town. That order resulted in a payment of $133,660 to the plaintiff to cover all monies owed as part of this case. The Town has paid this amount in full. The Town also paid the plaintiff $15,240 for time spent by its expert witness as a taxable cost. The plaintiff nevertheless claimed it was entitled to additional expert witness costs for work by associates of its expert witness. The Court held an evidentiary hearing and in January 2021 found the plaintiff was entitled to no more than the $15,240 already paid by the Town. In February 2021, 52 TOWN OF GULF STREAM, FLORIDA Notes to the Financial Statements September 30, 2020 NOTE 12 — RISK MANAGEMENT (Continued) the plaintiff appealed the Court's orders on the reasonable costs of enforcement including expert witness costs. The amounts of any costs and fees award for the two remaining cases cannot be reasonably determined at this time and will be the subject of evidentiary hearings before the trial court, absent settlement. Accordingly, no provision for any liability that may result has been made in the accompanying financial statements. In March 2021, the Court issued an order awarding the plaintiff $38,582 in attorney's fees and costs in a case alleging violations of the Public Records Law by the Town. A liability and expense in this amount are reported in the government -wide financial statements of the Governmental Activities. After the Town paid the entirety of the award, the plaintiff filed a motion to amend the order and to add prejudgment interest, which the Court denied on April 8, 2021. The plaintiff is pursuing an appeal with potential awards of appellate attorney's fees and costs available to the plaintiff in the event the appeal is successful. Such awards would fall outside the scope of the Town's liability coverage. The amount of these costs cannot be reasonably determined at this time. Accordingly, no provision for any liability that may result has been made in the accompanying financial statements. Other cases alleging violation of the Public Records Law by the Town are still pending on appeal limited to the issue of the amount of fees, which have already been paid. In the event of success in these cases, plaintiffs would be entitled to attorney's fees for the appeal and any additional fees as part of that success. The likelihood of unfavorable outcomes and the amounts of potential losses cannot be reasonably determined at this time. Accordingly, no provision for any liability that may result has been made in the accompanying financial statements. The Town is a defendant in a lawsuit alleging breach of contract, fraud in the inducement, and breach of fiduciary duty related to a 2013 settlement agreement. This matter is being handled by the Town's insurance carrier which is providing a defense through its attorneys. In the event of an adverse outcome, the damages associated with the alleged contractual breach do not fall within the scope of the Town's liability insurance coverage. The likelihood of an unfavorable outcome and the amount of potential loss cannot be reasonably determined at this time. Accordingly, no provision for any liability that may result has been made in the accompanying financial statements. The Town filed suit against a telecommunications company seeking specific performance of a special construction agreement to complete the undergrounding of the Town's overhead utilities. The defendant provided a preliminary cost estimate of $420,582 for the work and later asserted that its costs had increased by approximately one million dollars. The defendant counterclaimed for declaratory relief and asserted that the Town had breached the agreement, which it asserted 53 TOWN OF GULF STREAM, FLORIDA Notes to the Financial Statements September 30, 2020 NOTE 12 — RISK MANAGEMENT (Continued) was an actual cost contract. In January 2021, the parties entered into a Mediated Settlement Agreement. By that Agreement, the Town agreed to pay $695,000 to complete the undergrounding project, and the contractor agreed that it would work to complete all remaining work within designated time periods. The Town agreed to make its Settlement Payment within five business days of receiving confirmation that all work has been completed. The parties will thereafter file a Joint Stipulation of Dismissal and Proposed Order of Dismissal, voluntarily dismissing all claims and counterclaims with prejudice. The parties agree to pay their own fees and costs. The lawsuit filed by the town remains pending but has been administratively closed without prejudice to the parties to file a stipulation of dismissal by June 11, 2021. NOTE 13 — OPERATING LEASE On June 11, 2018, the Town entered into an operating lease for a copier for use in Town Hall. The lease is for a term of 36 months and requires minimum monthly payments of $457 that commenced in July 2018. For the year ended September 30, 2020, the Town made payments of $7,752 pursuant to the lease. The following is a schedule of the Town's required future minimum lease payments under the agreement: Minimum Year Ended Lease September 30 Payments 2021 $4,113 NOTE 14 — SPECIAL ASSESSMENT On June 30, 2011, the Town adopted Resolution 011-11 levying non -ad valorem special assessments on properties specially benefitted by a capital improvement project to place underground the overhead electric, cable television, and telephone utility facilities that serve a portion of the Town and its inhabitants. The special assessments were calculated using a methodology that fairly and reasonably apportions the cost of the project among the benefitted parcels in proportion to the benefits to such parcels. The calculation methodology used an equivalent benefit unit assigned for three categories: (1) improved safety (2) improved reliability and (3) improved aesthetics. 54 TOWN OF GULF STREAM, FLORIDA Notes to the Financial Statements September 30, 2020 NOTE 14 — SPECIAL ASSESSMENT (Continued) Property owners were given the option to pay the entire amount of the assessment in advance of the Town obtaining financing for the project. The special assessments are subject to prepayment only on or before November 1, 2011. Assessments that are not prepaid shall be payable in not less than 10 and not more than 20 yearly installments. The special assessments shall bear interest not exceeding 10% per annum over the term of the financing obtained by the Town and will include annual costs related to administration and collection not to exceed 5%. The total assessable cost was $5,518,144, and the Town received prepayments in the amount of $2,885,049. See Note 6 for a discussion of the related financing for the project. 55 TOWN OF GULF STREAM, FLORIDA Required Supplemental Information Schedule of Revenues, Expenditures, and Changes in Fund Balance Budget and Actual General Fund For the Year Ended September 30, 2020 Taxes Ad valorem taxes Local option fuel taxes Utility service taxes Communications services taxes Total taxes Licenses and permits Inspecction Fees Franchise fees Building permits Total licenses and permits Variance with Final Budget Budgeted Amounts Actual Positive Original Final Amounts (Negative) $ 4,453,484 $ 4,453,484 $ 4,451,048 $ (2,436) 34,000 34,000 33,125 (875) 218,000 218,000 235,037 17,037 60,000 60,000 59,246 (754) 4,765,484 4,765,484 4,778,456 12,972 80,000 80,000 78,285 (1,715) 119,500 119,500 148,073 28,573 300,000 335,592 335,592 499,500 535,092 561,950 26,858 Intergovernmental revenue State revenue sharing proceeds 98,700 98,700 100,902 2,202 Shared revenue from other local units 2,700 2,700 6,445 3,745 Grants 303 303 Total intergovernmental revenue 101,400 101,400 107,6 00 6,250 Charges for services Solid waste collection fees 156,000 156,000 153,222 (2,778) . Other 4,200 4,200 5,442 1,242 Total charges for services 160,200 160,200 158,664 (1,536) Judgments, fines and forfeits Judgments and fines 1,200 1,200 125,448 124,248 Violation of local ordinances 400 400 2,897 2,497 Total judgments, fines, and forfeits 1,600 1,600 128,345 126,745 Investment earnings 47,500 47,500 107,747 60,247 Miscellaneous revenues Contributions 12,000 12,000 12,239 239 Other 16,000 16,000 180 (15,820) Total miscellaneous revneues 28,000 28,000 12,419 (15,581) Total revenues 5,603,684 5,639,276 5,855,231 215,955 continued See notes to the budgetary comparison schedule 56 TOWN OF GULF STREAM, FLORIDA Required Supplemental Information Schedule of Revenues, Expenditures, and Changes in Fund Balance Budget and Actual General Fund For the Year Ended September 30, 2020 Expenditures Administration Legal Police Fire Rescue Streets Sanitation Total expenditures Excess (deficiency) of revenues over (under) expenditures Other financing sources (uses) Transfers out Total other financing sources (uses) Net change in fund balance Fund balance, beginning of year Fund balance, end of year Variance with Final Budget Budgeted Amounts Actual Positive Original Final Amounts (Negative) 1,705,502 1,705,502 1,385,321 320,181 721,007 757,192 756,275 917 1,813,001 1,813,001 1,721,145 91,856 526,000 526,000 522,015 3,985 1,134,374 1,134,374 797,474 336,900 163,800 163,800 157,745 6,055 6,063,684 6,099,869 5,339,975 759,894 $ (460,000) $ (460,593) (330,000) (330,000) (330,000) (330,000) $ (790,000) $ (790,593) 515,256 $ 975,849 330,000 330,000 515,256 $ 1,305,849 6,544,669 $ 7,059,925 See notes to the budgetary comparison schedule 57 TOWN OF GULF STREAM, FLORIDA Notes to the Budgetary Required Supplemental Information (RSI) General Fund September 30, 2020 NOTE 1 - BUDGETS AND BUDGETARY ACCOUNTING A budget is legally adopted for the General Fund. The Special Assessment Special Revenue Fund is not legally required to be budgeted and is not budgeted. A budgetary comparison schedule is presented for the General Fund. The procedures for establishing budgetary data reflected in the budgetary comparison schedule are as follows: Prior to August lst, the Town Manager submits to the Town Commission a proposed operating budget for the fiscal year commencing the next October 1st. The operating budget includes proposed expenditures and the means of financing them. 2. Public hearings are conducted to obtain taxpayer comments. 3. Prior to October 1 st, the budget is legally enacted through the passage of a resolution. 4. The Town Manager is authorized to transfer budgeted amounts within any department. However, any revisions that alter the total expenditures of any department must be approved by the Town Commission by a legally enacted ordinance. 5. Budgets are adopted on a basis consistent with generally accepted accounting principles. 6. Appropriations along with encumbrances lapse at September 30th. NOTE 2 - BUDGET AND ACTUAL COMPARISONS Formal budgetary integration is employed within the accounting system as a management control device. Appropriations are legally controlled at the department level and expenditures may not legally exceed appropriations at that level. For the year ended September 30, 2020, no departments had an excess of expenditures over appropriations. 58 TOWN OF GULF STREAM, FLORIDA Required Supplementary Information (RSI) Schedule of Changes in Total Other Postemployment Benefits (OPEB) Liability For the Fiscal Year Year Ended September 30, 2020 Actuarial Valuation Date 10/01/2016 10/01/2018 10/01/2019 Measurement Date of Total OPEB Liability 09/30/2018 09/30/2019 09/30/2020 Employer's Reporting Date 09/30/2018 09/30/2019 09/30/2020 2018 2019 2020 Total OPEB liability - beginning $ 66,172 $ 69,996 $ 61,271 Changes for the year: Service cost 5,843 4,139 4,294 Expected interest growth 2,558 2,562 1,329 Demographic experience 16,699 255 Benefit payments & refunds (3,487) (5,206) (7,002) Assumption changes (1,090) (26,919) (255) Net change in total OPEB liability 3,824 (8,725) (1,379) Total OPEB liability - ending $ 69,996 $ 61,271 $ 59,892 Covered -employee payroll Total OPEB liability as a percentage of covered -employee payroll Changes in Assumptions The discount rate changed as follows: September 30, 2017 measurement date 3.35% September 30, 2018 measurement date 3.64% September 30, 2019 measurement date 3.58% September 30, 2020 measurement date 2.14% $ 1,533,673 $ 1,616,938 $ 1,721,402 4.56% 3.79% 3.48% The mortality basis was changed from the RP-2000 Mortality Table with generational improvements in mortality using Scale BB to the PUB-2010 Mortality Table with generational improvements in mortality using Scale MP-2017 for the September 30, 2019 measurement date. For the September 30, 2020 measurement date, the mortality basis was changed of the PUB-2010 Mortaity Table with generational improvements in mortality using Scale MP-2020. This schedule is intended to show information for 10 years. However, until a full 10-year trend is compiled, information will be presented for those years for which information is available. No assets are accumulated in a trust that meets the criteria in GASB Statement No. 75, paragraph 4, to pay related benefits. 59 Assets Cash and cash equivalents Total assets Liabilities Due to employees Total liabilities TOWN OF GULF STREAM, FLORIDA Schedule of Changes in Fiduciary Assets and Liabilities Agency Fund For the Year Ended September 30, 2020 Beginning Balance Receipts Ending Disbursements Balance $ - $ 203,624 $ (38,427) $ 165,197 $ - $ 203,624 $ (38,427) $ 165,197 $ - $ 203,624 $ (38,427) $ 165,197 $ - $ 203,624 $ (38,427) $ 165,197 NH NOWLEN, HOLT & MINER, P.A. CERTIFIED PUBLIC ACCOUNTANTS EVERETT B. NOWLEN (1s30-1984), CPA EDWARD T HOLT, CPA WILLIAM B. MINER, RETIRED ROBERT W. HENDRIX, JR., CPA WEST PALM BEACH OFFICE JANET R. BARICEVICH, RETIRED, CPA NORTHBRIDGE CENTRE TERRY L. MORTON, JR., CPA 515 N. FLAGLER DRIVE, SUITE 1700 N. RONALD BENNETT, CVA, ABV, CFR CPA ALEXIA G. VARGA, CFE, CPA POST OFFICE BOX 347 EDWARD T. HOLT, JR., PFS, CPA WEST PALM BEACH, FLORIDA 33402-0347 BRIAN J. BRESCIA, CFP-, CPA TELEPHONE (561) 659-3060 FAX (561) 835-0628 W W W.NHMCPA.COM MARK J. BYMASTER, CFE, CPA RYAN M. SHORE, CFP°, CPA WEI PAN, CPA WILLIAM C. KISKER, CPA INDEPENDENT AUDITOR'S REPORT ON INTERNAL CONTROL OVER FINANCIAL REPORTING AND ON COMPLIANCE AND OTHER MATTERS BASED ON AN AUDIT OF FINANCIAL BELLE GLADE OFFICE 333 S.E. 2nd STREET STATEMENTS PERFORMED IN ACCORDANCE WITH POST OFFICE BOX 338 77� � �T D 7� BELLE GLADE, FLORIDA 33430-0338 GOVERNMENT AUDITING STANDARDS TELEPHONE (561) 996-5612 FAX (561) 996-6248 The Honorable Mayor and Members of the Town Commission Town of Gulf Stream, Florida We have audited, in accordance with the auditing standards generally accepted in the United States of America and the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States, the financial statements of the governmental activities, the business -type activities, and each major fund of the Town of Gulf Stream, Florida, as of and for the year ended September 30, 2020, and the related notes to the financial statements, which collectively comprise the Town of Gulf Stream, Florida's basic financial statements and have issued our report thereon dated June 3, 2021. Internal Control Over Financial Reporting In planning and performing our audit of the financial statements, we considered the Town of Gulf Stream, Florida's internal control over financial reporting (internal control) as a basis for designing audit procedures that are appropriate in the circumstances for the purpose of expressing our opinions on the financial statements, but not for the purpose of expressing an opinion on the effectiveness of the Town of Gulf Stream, Florida's internal control. Accordingly, we do not express an opinion on the effectiveness of the Town of Gulf Stream, Florida's internal control. A deficiency in internal control exists when the design or operation of a control does not allow management or employees, in the normal course of performing their assigned functions, to prevent, or detect and correct misstatements on a timely basis. A material weakness is a deficiency, or a combination of deficiencies, in internal control, such that there is a reasonable possibility that a material misstatement of the entity's financial statements will not be prevented, or detected and corrected on a timely basis. A significant deficiency is a deficiency, or a combination of deficiencies, in internal control that is less severe than a material weakness, yet important enough to merit attention by those charged with governance. 61 AMERICAN INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS • FLORIDA INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS • CPAMERICA INTERNATIONAL Our consideration of internal control was for the limited purpose described in the first paragraph of this section and was not designed to identify all deficiencies in internal control that might be material weaknesses or significant deficiencies and therefore, material weaknesses or significant deficiencies may exist that have not been identified. We did identify a deficiency in internal control that we consider to be a material weakness, as described below. Finding 2020-1 Condition: The Town did not reconcile the general ledger accounts for accounts receivable to the subsidiary ledgers monthly. Criteria: Accounts receivable accounts should be reconciled monthly. Effect: Significant differences between the general ledger and subsidiary ledgers were not detected and corrected on a timely basis. Recommendation: We recommend that the Town reconcile the accounts receivable general ledger accounts to the subsidiary ledger monthly. Management Response: The Town has increased internal controls to reconcile credits and adjustments to utility accounts to the general ledger. Procedures and staff used for billing, adjusting and reconciliation have been increased in effort to increase internal controls. After considerable efforts to map financial adjustments in the utility billing software to corresponding adjustments to the general ledger, it was determined that uncollectable balances on inactive accounts should be written off. Discussions with management and the commission resulted in a decision that after reasonable efforts to collect outstanding debt on closed accounts were unsuccessful, the staff may write off outstanding balances on inactive accounts as bad debt. Staff believes that this, with the increased internal controls and reconciliation of adjustments in the utility software and the financial software will result in a significant decrease in any differences in the utility software accounts and the general ledger. Compliance and Other Matters As part of obtaining reasonable assurance about whether the Town of Gulf Stream, Florida's financial statements are free from material misstatement, we performed tests of its compliance with certain provisions of laws, regulations, contracts, and grant agreements, noncompliance with which could have a direct and material effect on the financial statements. 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 or other matters that are required to be reported under Government Auditing Standards. 62 Town of Gulf Stream, Florida's Response to Findings The Town of Gulf Stream, Florida's response to the findings identified in our audit is described above. The Town of Gulf Stream, Florida's response was not subjected to the auditing procedures applied in the audit of the financial statements and, accordingly, we express no opinion on it. Purpose of this Report The purpose of this report is solely to describe the scope of our testing of internal control and compliance and the results of that testing, and not to provide an opinion on the effectiveness of the entity's internal control or on compliance. This report is an integral part of an audit performed in accordance with Government Auditing Standards in considering the entity's internal control and compliance. Accordingly, this communication is not suitable for any other purpose. West Palm Beach, Florida June 3, 2021 63 I NOWLEN, HOLT & MINER, P.A. 4' o) j 7 CERTIFIED PUBLIC ACCOUNTANTS EVERETT B. NOWLEN (1930-1984), CPA EDWARD T. HOLT, CPA WILLIAM B. MINER, RETIRED ROBERT W. HENDRIX, JR., CPA WEST PALM BEACH OFFICE JANET R. BARICEVICH, RETIRED, CPA NORTHBRIDGE CENTRE TERRY L. MORTON, JR., CPA 515 N. FLAGLER DRIVE, SUITE 1700 N. RONALD BENNETT, CVA, ABV, CFF, CPA ALEXIA G. VARGA, CFE, CPA POST OFFICE BOX 347 EDWARD T. HOLT, JR., PFS, CPA WEST PALM BEACH- FLORIDA 33402-0347 BRIAN J. BRESCIA, CFP®, CPA TELEPHONE (561) 659-3000 FAX (561) 835-0628 WWWNHMCPA.COM MARK J. BYMASTER, CFE, CPA RYAN M. SHORE, CFF- CPA WEI PAN, CPA WILLIAM C. KISKER, CPA MANAGEMENT LETTER IN ACCORDANCE WITH GADE THE RULES OF THE AUDITOR GENERAL 6ELLE 333 S EL2nnd SOTREET OFFICEOX 338 OF THE STATE OF FLORIDA BELLE GLADE,, FSLORID 334 0 0338 TELEPHONE (561) 996-5612 FAX (561) 996-6248 To the Honorable Mayor and Members of the Town Commission Town of Gulf Stream, Florida Report on the Financial Statements We have audited the financial statements of the Town of Gulf Stream, Florida, as of and for the fiscal year ended September 30, 2020, and have issued our report thereon dated June 3, 2021. Auditor's Responsibility We conducted our audit in accordance with auditing standards generally accepted in the United States of America; the standards applicable to financial audits contained in Government Auditing Standards issued by the Comptroller General of the United States; and Chapter 10.550, Rules of the Auditor General. Other Reporting Requirements We have issued our Independent Auditor's Report on Internal Control Over Financial Reporting and on Compliance and Other Matters Based on an Audit of the Financial Statements Performed in Accordance with Government Auditing Standards and Independent Accountant's Report on an examination conducted in accordance with AICPA Professional Standards, AT-C Section 315, regarding compliance requirements in accordance with Chapter 10.550, Rules of the Auditor General. Disclosures in those reports, which are dated June 3, 2021, should be considered in conjunction with this Management Letter. M, AMERICAN INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS • FLORIDA INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS • CPAMERICA INTERNATIONAL Prior Audit Findings Section 10.554(1)(i)l., Rules of the Auditor General, requires that we determine whether or not corrective actions have been taken to address findings and recommendations made in the preceding financial audit report. Corrective actions have been taken to address findings and recommendations made in the preceding financial audit report. Official Title and Legal Authority Section 10.554(1)(i)4., Rules of the Auditor General, requires that the name or official title and legal authority for the primary government and each component unit of the reporting entity be disclosed in this Management Letter, unless disclosed in the notes to the financial statements. This information is disclosed in Note 1 to the financial statements. There are no component units included in the Town of Gulf Stream, Florida's financial statements. Financial Condition and Management Sections 10.554(1)(i)5.a. and 10.556(7), Rules of the Auditor General, require us to apply appropriate procedures and communicate the results of our determination as to whether or not the Town of Gulf Stream, Florida met one or more of the conditions described in Section 218.503(1), Florida Statutes, and to identify the specific condition(s) met. In connection with our audit, we determined that the Town of Gulf Stream, Florida did not meet any of the conditions described in Section 218.503(1), Florida Statutes. Pursuant to Sections 10.554(1)(i)5.b. and 10.556(8), Rules of the Auditor General, we applied financial condition assessment procedures for the Town of Gulf Stream, Florida. It is management's responsibility to monitor the Town of Gulf Stream, Florida's financial condition, and our financial condition assessment was based in part on representations made by management and review of financial information provided by same. Our assessment was done as of the fiscal year end. The results of our procedures did not disclose any matters that are required to be reported. Section 10.554(1)(i)2., Rules of the Auditor General, requires that we communicate any recommendations to improve financial management. In connection with our audit, we did not have any such recommendations. 65 Special District Component Units Section 10.554(1)(i)5.c, Rules of the Auditor General, requires, if appropriate, that we communicate the failure of a special district that is a component unit of a county, municipality, or special district, to provide the financial information necessary for proper reporting of the component unit, within the audited financial statements of the county, municipality, or special district in accordance with Section 218.39(3)(b), Florida Statutes. In connection with our audit, we did not note any special district component units that failed to provide the necessary information for proper reporting in accordance with Section 218.39(3)(b), Florida Statues. Additional Matters Section 10.554(1)(i)3., Rules of the Auditor General, requires us to communicate noncompliance with provisions of contracts or grant agreements, or abuse, that have occurred, or are likely to have occurred, that have an effect on the financial statements that is less than material but warrants the attention of those charged with governance. In connection with our audit, we did not note any such findings. Single Audits The Town of Gulf Stream, Florida expended less than $750,000 of federal awards and less than $750,000 of state financial assistance for the fiscal year ended September 30, 2020 and was not required to have a federal single audit or a state single audit. Purpose of this Letter Our Management Letter is intended solely for the information and use of the Legislative Auditing Committee, members of the Florida Senate and the Florida House of Representatives, the Florida Auditor General, Federal and other granting agencies, the Town Commission, and applicable management, and is not intended to be and should not be used by anyone other than these specified parties. West Palm Beach, Florida June 3, 2021 CZ NH NOWLEN, HOLT & MINER, P.A. CERTIFIED PUBLIC ACCOUNTANTS EVERETT B. NOWLEN (1930-1984), CPA EDWARD T HOLT, CPA WILLIAM B. MINER, RETIRED ROBERT W. HENDRIX, JR., CPA WEST PALM BEACH OFFICE JANET R. BARICEVICH, RETIRED, CPA NORTHBRIDGE CENTRE TERRY L. MORTON, JR., CPA 515 N. FLAGLER DRIVE, SUITE 1700 N. RONALD BENNETT, CVA, ABV, CFF, CPA ALEXIA G. VARGA, CFE, CPA POST OFFICE BOX 347 EDWARD T HOLT, JR., PFS, CPA WEST PALM BEACH, FLORIDA 33402-0347 BRIAN J. BRESCIA, CFP®, CPA TELEPHONE (561) 659-3060 FAX (561) 835-0628 W W W.NHMCPA.COM INDEPENDENT ACCOUNTANT'S REPORT MARK J. BYRYAN M. SMASTER, CFE, CPA HORE, CFPm, CPA WEI PAN, CPA ON COMPLIANCE WITH SECTION 218.415, WILLIAM C. KISKER, CPA FLORIDA STATUTES BELLE GLADE OFFICE 333 S.E. 2nd STREET The Honorable Ma or and Members of the Town Commission POST OFFICE BOX 338 Y BELLE GLADE, FLORIDA 33430-0338 Town of Gulf Stream, Florida TELEPHONE (561) 996-5612 FAX (561) 996-6248 We have examined the Town of Gulf Stream, Florida's compliance with Section 218.415, Florida Statutes during the year ended September 30, 2020. Management of the Town of Gulf Stream, Florida is responsible for the Town of Gulf Stream, Florida's compliance with the specified requirements. Our responsibility is to express an opinion on the Town of Gulf Stream, Florida's compliance with the specified requirements based on our examination. Our examination was conducted in accordance with attestation standards established by the American Institute of Certified Public Accountants. Those standards require that we plan and perform the examination to obtain reasonable assurance about whether the Town of Gulf Stream, Florida complied, in all material respects, with the specified requirements referenced above. An examination involves performing procedures to obtain evidence about whether the Town of Gulf Stream, Florida complied with the specified requirements. The nasture, timing, and extent of the procedures selected depend on our judgement, including an assessment of the risk of material noncompliance, whether due to fraud or error. We believe that the evidence we obtained is sufficient and appropriate to provide a reasonable basis for our opinion. Our examination does not provide a legal determination on the Town of Gulf Stream, Florida's compliance with the specified requirements. In our opinion, the Town of Gulf Stream, Florida complied, in all material respects, with Section 218.415, Florida Statutes for the year ended September 30, 2020. This report is intended solely for the information and use of the Legislative Auditing Committee, members of the Florida Senate and Florida House of Representatives, the Florida Auditor General, applicable management, and the Town Commission, and is not intended to be and should not be used by anyone other than these specified parties. West Palm Beach, Florida June 3, 2021 67 AMERICAN INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS • FLORIDA INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS • CPAMERICA INTERNATIONAL IMPACT FEE AFFIDAVIT BEFORE ME, the undersigned authority, personally appeared Rebecca Tew, Chief Financial Officer of the Town of Gulf Stream, who being duly sworn, deposes and says on oath that: 1. I am the Chief Financial Officer of the Town of Gulf Stream which is a local governmental entity of the State of Florida; The governing body of the Town of Gulf Stream adopted Ordinance No. 94-3 implementing an impact fee; and The Town of Gulf Stream has complied and, as of the date of this Affidavit, remains in compliance with Section 163.31801, Florida Statutes. FURTHER AFFIANT SAYETH NAUGHT. Rebecca Tew, Chie 'nan tal Officer STATE OF FLORIDA COUNTY OF PALM BEACH SWORN TO AND SUBSCRIBED before me this 20 day of MA , 2021. ^� ROWAN BASEL Notary PLo,rc - State of Florida orN Corrrrissior a GG 984730 MY Comm. cxcires Au 28, 2024 Bonded throw h Natione' 4 g votary Assn, o / NOTAR P IC Print Name l ► Ja-� Personally known V or produced identification Type of identification produced: My C 'ssi n Expires: Z �� TOWN OF GULF STREAM BALANCE SHEET & CASH & BUDGET REPORT Unaudited As of May 31, 2021 TABLE OF CONTENTS SECTION PAGE(S) Last Fiscal Period Summary and Highlights........................................................................... 1 CashBalance Sheet..................................................................................................................... 2-3 BudgetReport, General Fund............................................................................................................... 4-8 BudgetReport, Water Fund................................................................................................ 9-10 Budget Report, Undergrounding Fund.................................................................................... 11-12 Budget Report, Penny Sales Tax Fund................................................................................... 13 May 31, 2021 Financial Highlights The integration between the payroll service and the financial software is complete and the following statements represent the reconciliation of April 2021 and May 2021. Audit for Fiscal Year 2020 has concluded and a representative from Nowlen, Holt & Miner, P.A. will present the annual report to the Town Commission at the June Commission Meeting, on June 11, 2021. • Ending unassigned General Fund Balance at 9/30/2020 was $6,437,020. The final payment to AT&T has been made on June 3, 2021. • The budget process for Fiscal Year 2022 has begun. IKe Town of Gulf Stream Balance Sheet May 31, 2021 General Fund 001 Water Fund 401 Underground Fund 155 Penny Sales Tax Fund 101 HRA Custodial Fund 601 Assets Cash - Oper Account $74,738.85 $0.00 $0.00 $0.00 $0.00 Cash - P/R Account $7,970.35 $0.00 $0.00 $0.00 $0.00 Cash - Operating MMA $8,072,814.98 $0.00 $0.00 $0.00 $0.00 Cash - Flagler Bank CD $276,589.68 $0.00 $0.00 $0.00 $0.00 Legacy Bank CD $280,944.96 $0.00 $0.00 $0.00 $0.00 Synovus (Florida Community Bank) CD $249,749.91 $0.00 $0.00 $0.00 $0.00 BankUnited CD ($0.20) $0.00 $0.00 $0.00 $0.00 Cash - Petty Cash $200.00 $0.00 $0.00 $0.00 $0.00 Accounts Receivable - Garbage $36,631.41 $0.00 $0.00 $0.00 $0.00 Miscellaneous Receivable ($2,374.35) $0.00 $0.00 $0.00 $0.00 Due From Water Fund $20,288.08 $0.00 $0.00 $0.00 $0.00 Inventories $6,820.50 $0.00 $0.00 $0.00 $0.00 Prepaid Other $1,369.00 $0.00 $0.00 $0.00 $0.00 Penny Sales Tax MMA $0.00 $0.00 $0.00 $145,436.81 $0.00 Underground Proj Pymt Fund - Checking $0.00 $0.00 $75,453.02 $0.00 $0.00 Cash - Suntrust MMA $0.00 $0.00 $300,143.63 $0.00 $0.00 Assessment Receivable $0.00 $0.00 $225,895.95 $0.00 $0.00 Delinq. Assessment Recievable $0.00 $0.00 $0.04 $0.00 $0.00 Cash-Flagler Bank Water Utility Savings $0.00 $1,844,530.62 $0.00 $0.00 $0.00 Accounts Receivable - Water $0.00 $190,577.72 $0.00 $0.00 $0.00 Investment Earnings -CD etc. $0.00 $13,918.00 $0.00 $0.00 $0.00 Accounts Receivable - Reserves $0.00 $29,482.98 $0.00 $0.00 $0.00 Admin/Late Fee Revenue $0.00 $306.29 $0.00 $0.00 $0.00 Accounts Receivable-Backflow Preventer Test $0.00 $605.00 $0.00 $0.00 $0.00 Less: Allowance - Water $0.00 $25,000.00 $0.00 $0.00 $0.00 Due From General Fund $0.00 ($20,288.08) $0.00 $0.00 $0.00 Improvements Other Than Bldg. $0.00 $2,658,921.72 $0.00 $0.00 $0.00 Accum. Deprec.-Imp Other T Bld $0.00 ($1,167,726.36) $0.00 $0.00 $0.00 Equipment and Furniture $0.00 $105,737.55 $0.00 $0.00 $0.00 Accumulated Depr - Equip/ Furn $0.00 ($83,976.00) $0.00 $0.00 $0.00 Construction in Process $0.00 $58,909.31 $0.00 $0.00 $0.00 -2- General Fund 001 Water Fund 401 Underground Fund 155 Penny Sales Tax Fund 101 HRA Custodial Fund 601 HRA Custodial Fund Account $0.00 $0.00 $0.00 $0.00 $186,824.85 Total Assets $9,025,743.17 $3,605,998.75 $601,492.64 $145,436.81 $186,824.85 Liabilities and Fund Balance Liabilities Accounts Payable ($11,739.90) $0.00 $0.00 $0.00 $0.00 Accrued Compensated Absences $0.48 $0.00 $0.00 $0.00 $0.00 ICMA 401 8% Retirement Deduct $75,517.52 $0.00 $0.00 $0.00 $0.00 Other Insurance Deductions ($348.21) $0.00 $0.00 $0.00 $0.00 Deposit:Damage Bond/Plans $55,000.00 $0.00 $0.00 $0.00 $0.00 Deferred Revenue $0.00 $0.00 $225,896.43 $0.00 $0.00 Accounts Payable $0.00 ($607.77) $0.00 $0.00 $0.00 Water Accrued Wages Payable $0.00 $0.13 $0.00 $0.00 $0.00 Accrued Compensated Absences $0.00 $1,052.92 $0.00 $0.00 $0.00 Water Accrued Retirement Payable $0.00 ($1,660.47) $0.00 $0.00 $0.00 Deferred Revenue $0.00 $4,260.00 $0.00 $0.00 $0.00 HRA Liability $0.00 $0.00 $0.00 $0.00 $186,824.85 Total Liabilities $118,429.89 $3,044.81 $225,896.43 $0.00 $186,824.85 Fund Balance Reserve for Dredging $17,820.00 $0.00 $0.00 $0.00 $0.00 Fund Balance $8,889,493.28 $0.00 $0.00 $0.00 $0.00 Fund Balance $0.00 $0.00 $0.00 $145,436.81 $0.00 Fund Balance $0.00 $0.00 $375,596.21 $0.00 $0.00 Retained Earnings - Unreserved $0.00 $3,189,320.80 $0.00 $0.00 $0.00 Retained Earnings - Reserved $0.00 ($124,282.84) $0.00 $0.00 $0.00 R/E Reserved For D/S and R & R $0.00 $537,915.98 $0.00 $0.00 $0.00 Total Fund Balance $8,907,313.28 $3,602,953.94 $375,596.21 $145,436.81 $0.00 Total Liabilities and Fund Balance $9,025,743.17 $186,824.85 $145,436.81 $601,492.64 $3,605,998.75 -3- Revenues Property Taxes Ad Valorem Taxes - Current Early Payment Discount -Ad Valo Interest on Tax Collection Total Property Taxes Fines Judgements and Fines Violations of Local Ordinances Permits Zoning/Code Review Fees Inspection Fee Registrations County Business Tax State & County Local Option Fuel Tax R&S FL Revenue Sharing FL Rev Sharing -Alcoholic Bev Local Government 1/2c Sales Tx Fuel Tax Refund Recycle Revenue Sharing Interest Interest On Investment Franchises Franchise Fees - FPL Franchise Fees - Gas Actual Town of Gulf Stream Income Statement General Fund as of May 31, 2021 Current Month Budget Variance Actual YTD Budget Variance 2021 Budget $69,584.16 $385,150.42 ($315,566.26) $4,582,792.52 $4,621,805.00 ($39,012.48) $4,621,805.00 $74.08 ($13,750.00) $13,824.08 ($166,917.80) ($165,000.00) ($1,917.80) ($165,000.00) $1,037.24 $125.00 $912.24 $1,312.30 $1,500.00 ($187.70) $1,500.00 $70,695.48 $371,525.42 ($300,829.94) $4,417,187.02 $4,458,305.00 ($41,117.98) $4,458,305.00 $90.24 $100.00 ($9.76) $20,151.08 $1,200.00 $18,951.08 $1,200.00 $0.00 $208.33 ($208.33) $2,114.10 $2,500.00 ($385.90) $2,500.00 $90.24 $308.33 ($218.09) $22,265.18 $3,700.00 $18,565.18 $3,700.00 $13,525.00 $5,833.33 $7,691.67 $90,585.00 $70,000.00 $20,585.00 $70,000.00 $62,321.00 $25,000.00 $37,321.00 $214,104.00 $300,000.00 ($85,896.00) $300,000.00 $75,846.00 $30,833.33 $45,012.67 $304,689.00 $370,000.00 ($65,311.00) $370,000.00 $81.69 $133.33 ($51.64) $1,029.61 $1,600.00 ($570.39) $1,600.00 $81.69 $133.33 ($51.64) $1,029.61 $1,600.00 ($570.39) $1,600.00 $3,209.41 $2,416.67 $792.74 $19,390.17 $29,000.00 ($9,609.83) $29,000.00 $1,833.59 $1,833.00 $0.59 $14,668.68 $22,000.00 ($7,331.32) $22,000.00 $0.00 $33.00 ($33.00) $419.52 $400.00 $19.52 $400.00 $8,699.97 $5,750.00 $2,949.97 $51,182.47 $69,000.00 ($17,817.53) $69,000.00 $0.00 $108.00 ($108.00) $940.84 $1,300.00 ($359.16) $1,300.00 $0.00 $4.17 ($4.17) $0.00 $50.00 ($50.00) $50.00 $13,742.97 $10,144.84 $3,598.13 $86,601.68 $121,750.00 ($35,148.32) $121,750.00 $5,267.29 $4,166.67 $1,100.62 $50,646.12 $50,000.00 $646.12 $50,000.00 $5,267.29 $4,166.67 $1,100.62 $50,646.12 $50,000.00 $646.12 $50,000.00 $12,125.50 $9,833.33 $2,292.17 $81,511.26 $118,000.00 ($36,488.74) $118,000.00 $0.00 $316.67 ($316.67) $4,905.68 $3,800.00 $1,105.68 $3,800.00 -4- Local Communication Svc Tax Communications Services Tax Garbage Collection Fees Garbage Collection Fee Utility Service Tax Utility Service Tax - Electric Utility Service Tax - Gas Utility Service Tax - Propane Contributions and Donations Contributions - Community Other Certification, Copies, Misc Ot Clerk's Charges & Fees Other Contractual Agreements Other Miscellaneous Revenue Operating Transfer Total Revenues Expenditures Admin & General Executive Salaries Regular Salaries - Admin Contingency - Miscellaneous Overtime- Admin FICA Taxes Retirement Contributions Life and Health Insurance Legal Services -Planning Board Misc. Prof Svcs.- Building Inspections Misc Prof Svcs - TH Accounting and Auditing Fees Current Month YTD Actual Budget Variance Actual Budget Variance 2021 Budget $12,125.50 $10,150.00 $1,975.50 $86,416.94 $121,800.00 ($35,383.06) $121,800.00 $4,959.78 $4,750.00 $209.78 $32,405.03 $57,000.00 ($24,594.97) $57,000.00 $4,959.78 $4,750.00 $209.78 $32,405.03 $57,000.00 ($24,594.97) $57,000.00 $27,062.69 $13,000.00 $14,062.69 $107,557.93 $156,000.00 ($48,442.07) $156,000.00 $27,062.69 $13,000.00 $14,062.69 $107,557.93 $156,000.00 ($48,442.07) $156,000.00 $18,246.55 $16,000.00 $2,246.55 $121,691.00 $192,000.00 ($70,309.00) $192,000.00 $548.94 $1,083.00 ($534.06) $9,354.54 $13,000.00 ($3,645.46) $13,000.00 $1,944.01 $1,083.00 $861.01 $12,193.06 $13,000.00 ($806.94) $13,000.00 $20,739.50 $18,166.00 $2,573.50 $143,238.60 $218,000.00 ($74,761.40) $218,000.00 $0.00 $1,000.00 ($1,000.00) $12,250.00 $12,000.00 $250.00 $12,000.00 $0.00 $1,000.00 ($1,000.00) $12,250.00 $12,000.00 $250.00 $12,000.00 $830.00 $208.00 $622.00 $4,447.00 $2,500.00 $1,947.00 $2,500.00 $0.00 $58.00 ($58.00) $5,110.51 $700.00 $4,410.51 $700.00 $0.00 $1,250.00 ($1,250.00) $347,500.00 $15,000.00 $332,500.00 $15,000.00 $0.00 $16.67 ($16.67) $350.00 $200.00 $150.00 $200.00 $0.00 $50,000.00 ($50,000.00) $0.00 $600,000.00 ($600,000.00) $600,000.00 $830.00 $231,441.14 $10,385.60 $24,864.00 $0.00 $34.31 $2,668.27 $12,905.44 $5,085.62 $0.00 $62,321.00 $2,319.79 $0.00 $9,945.42 ($440.18) $83,887.76 $34,528.25 $9,664.25 $207,617.37 $6,250.00 $6,250.00 $4,129.25 $416.00 $381.69 $1,658.62 $3,179.17 $510.90 $21,654.69 $7,715.75 ($5,189.69) $65,621.69 $9,532.50 $4,446.88 $57,878.93 $491.67 $491.67 $0.00 $25,000.00 ($37,321.00) $214,104.00 $4,333.33 $2,013.54 $33,031.29 $1,666.67 $1,666.67 $14,880.60 $119,345.00 $35,457.24 $119,345.00 $414,339.00 $206,721.63 $414,339.00 $75,000.00 $70,870.75 $75,000.00 $5,000.00 $3,341.38 $5,000.00 $38,150.00 $16,495.31 $38,150.00 $92,589.00 $26,967.31 $92,589.00 $114,390.00 $56,511.07 $114,390.00 $5,900.00 $5,900.00 $5,900.00 $300,000.00 $85,896.00 $300,000.00 $52,000.00 $18,968.71 $52,000.00 $20,000.00 $5,119.40 $20,000.00 -5- Current Month YTD Actual Budget Variance Actual Budget Variance 2021 Budget Property Trash Removal/ Mowing $0.00 $250.00 $250.00 $1,909.78 $3,000.00 $1,090.22 $3,000.00 Travel and Per Diem - TH $0.00 $375.00 $375.00 $26.30 $4,500.00 $4,473.70 $4,500.00 Communication - TH $892.44 $1,250.00 $357.56 $7,745.57 $15,000.00 $7,254.43 $15,000.00 Postage $0.00 $291.67 $291.67 $2,495.51 $3,500.00 $1,004.49 $3,500.00 Electric - TH $786.21 $750.00 ($36.21) $5,418.35 $9,000.00 $3,581.65 $9,000.00 Water $3,298.07 $1,666.67 ($1,631.40) $13,756.75 $20,000.00 $6,243.25 $20,000.00 Rental and Lease Expense $459.91 $291.67 ($168.24) $2,781.30 $3,500.00 $718.70 $3,500.00 Insurance - Liab/Prop/WC $0.00 $15,416.67 $15,416.67 $113,553.00 $185,000.00 $71,447.00 $185,000.00 Insurance - Property $0.00 $583.33 $583.33 $6,800.00 $7,000.00 $200.00 $7,000.00 Building Maintenance -TH $983.44 $1,666.67 $683.23 $18,647.31 $20,000.00 $1,352.69 $20,000.00 Lawn Maintenance $687.00 $1,000.00 $313.00 $4,324.00 $12,000.00 $7,676.00 $12,000.00 Bird Sanctuary Maintenance $0.00 $208.33 $208.33 $2,500.00 $2,500.00 $0.00 $2,500.00 Office Eq/Supp/Computer-TH ($1,074.34) $2,916.00 $3,990.34 $26,941.32 $40,000.00 $13,058.68 $40,000.00 Printing and Binding - TH $82.67 $708.33 $625.66 $1,339.69 $8,500.00 $7,160.31 $8,500.00 Legal Advertisement & Other $700.00 $416.67 ($283.33) $3,715.79 $5,000.00 $1,284.21 $5,000.00 Office Supplies $155.45 $333.33 $177.88 $2,958.96 $4,000.00 $1,041.04 $4,000.00 Books,Membership,Training -TH $734.80 $916.67 $181.87 $7,246.15 $11,000.00 $3,753.85 $11,000.00 Capital Outlay -TH $5,550.00 $7,500.00 $1,950.00 $15,405.00 $90,000.00 $74,595.00 $90,000.00 $133,839.68 $139,599.77 $5,760.09 $942,028.98 $1,680,213.00 $738,184.02 $1,680,213.00 Fire Fire Control Contract Services $45,676.30 $45,677.17 $0.87 $365,410.40 $548,126.00 $182,715.60 $548,126.00 Misc. Repair and Maintenance $0.00 $83.00 $83.00 $0.00 $1,000.00 $1,000.00 $1,000.00 $45,676.30 $45,760.17 $83.87 $365,410.40 $549,126.00 $183,715.60 $549,126.00 Police Executive Salaries $10,040.00 $10,877.17 $837.17 $83,843.75 $130,526.00 $46,682.25 $130,526.00 Regular Salaries - Police Offi $62,991.57 $79,650.42 $16,658.85 $537,866.14 $955,805.00 $417,938.86 $955,805.00 Overtime - Police $1,970.93 $1,250.00 ($720.93) $11,340.46 $15,000.00 $3,659.54 $15,000.00 Incentive Pay $958.44 $1,190.00 $231.56 $7,887.71 $14,280.00 $6,392.29 $14,280.00 FICA Taxes $5,692.72 $6,748.08 $1,055.36 $47,867.63 $80,977.00 $33,109.37 $80,977.00 Retirement Contributions $26,649.06 $17,244.92 ($9,404.14) $132,534.55 $206,939.00 $74,404.45 $206,939.00 Life and Health Insurance $2,165.14 $0.00 ($2,165.14) $48,634.54 $0.00 ($48,634.54) $0.00 Life and Health Insurance $10,767.48 $20,653.75 $9,886.27 $104,252.87 $247,845.00 $143,592.13 $247,845.00 Misc Prof Svcs - PD $493.55 $168.58 ($324.97) $1,666.05 $2,023.00 $356.95 $2,023.00 Dispatch Service Contract $0.00 $4,972.17 $4,972.17 $60,242.92 $59,666.00 ($576.92) $59,666.00 Travel and Per Diem - PD $0.00 $150.00 $150.00 $0.00 $1,800.00 $1,800.00 $1,800.00 Communication - PD $535.10 $583.33 $48.23 $3,914.72 $7,000.00 $3,085.28 $7,000.00 Electric -PD $258.46 $250.00 ($8.46) $1,644.39 $3,000.00 $1,355.61 $3,000.00 -6- Current Month YTD Actual Budget Variance Actual Budget Variance 2021 Budget Water-PD $8.82 $20.00 $11.18 $158.73 $250.00 $91.27 $250.00 Rental and Lease Expense-PD $132.61 $166.67 $34.06 $928.27 $2,000.00 $1,071.73 $2,000.00 Building Maintenance - PD $578.79 $1,416.00 $837.21 $3,064.44 $10,000.00 $6,935.56 $10,000.00 Vehicle Maintenance $79.49 $833.33 $753.84 $4,797.38 $10,000.00 $5,202.62 $10,000.00 Office Eq/Supp/Computer - PD $318.75 $1,000.00 $681.25 $9,262.76 $12,000.00 $2,737.24 $12,000.00 Printing and Binding - PD $73.11 $125.00 $51.89 $360.91 $1,500.00 $1,139.09 $1,500.00 Uniform Cleaning $264.96 $321.58 $56.62 $1,800.06 $3,859.00 $2,058.94 $3,859.00 Office Supplies $0.00 $125.00 $125.00 $573.81 $1,500.00 $926.19 $1,500.00 Fuel $2,896.28 $2,916.67 $20.39 $20,291.91 $35,000.00 $14,708.09 $35,000.00 Uniforms & Equipment $240.41 $625.00 $384.59 $5,240.15 $7,500.00 $2,259.85 $7,500.00 Books, Memberships, Training - PD $0.00 $250.00 $250.00 $450.00 $3,000.00 $2,550.00 $3,000.00 Capital Outlay - PD $0.00 $11,083.33 $11,083.33 $3,700.00 $133,000.00 $129,300.00 $133,000.00 $127,115.67 $162,621.00 $35,505.33 $1,092,324.15 $1,944,470.00 $852,145.85 $1,944,470.00 Streets Regular Salaries - Streets $5,616.00 $6,750.67 $1,134.67 $46,893.60 $81,008.00 $34,114.40 $81,008.00 Overtime -Streets $26.33 $166.67 $140.34 $934.55 $2,000.00 $1,065.45 $2,000.00 FICA Taxes $334.72 $529.25 $194.53 $3,449.35 $6,351.00 $2,901.65 $6,351.00 Retirement Contributions $1,986.93 $1,272.83 ($714.10) $10,563.41 $15,274.00 $4,710.59 $15,274.00 Life and Health Insurance $552.84 $1,588.75 $1,035.91 $16,027.39 $19,065.00 $3,037.61 $19,065.00 Misc Prof Svcs - Streets $0.00 $1,250.00 $1,250.00 $385,303.60 $7,500.00 ($377,803.60) $7,500.00 Communication -Streets $40.49 $83.33 $42.84 $333.26 $1,000.00 $666.74 $1,000.00 Electric - Streets $1,910.29 $1,666.67 ($243.62) $13,743.34 $20,000.00 $6,256.66 $20,000.00 Rental and Lease Expense $0.00 $83.33 $83.33 $0.00 $1,000.00 $1,000.00 $1,000.00 Vehicle Maintenance- Streets $0.00 $230.33 $230.33 $805.67 $2,764.00 $1,958.33 $2,764.00 Misc. Repair and Maintenance $1,478.82 $1,500.00 $21.18 $33,394.84 $18,000.00 ($15,394.84) $18,000.00 Misc. Other - NPDES $0.00 $750.00 $750.00 $8,306.00 $9,000.00 $694.00 $9,000.00 Operating Supplies $77.26 $416.67 $339.41 $1,586.74 $5,000.00 $3,413.26 $5,000.00 Uniforms & Equipment $0.00 $83.00 $83.00 $355.97 $1,000.00 $644.03 $1,000.00 Road Materials and Supplies $0.00 $416.67 $416.67 $2,781.82 $5,000.00 $2,218.18 $5,000.00 Capital Outlay - Streets $0.00 $27,266.25 $27,266.25 $655,441.17 $327,195.00 ($328,246.17) $327,195.00 $12,023.68 $44,054.42 $32,030.74 $1,179,920.71 $521,157.00 ($658,763.71) $521,157.00 Legal Regular Salaries - Legal $8,801.60 $9,701.08 $899.48 $73,489.75 $116,413.00 $42,923.25 $116,413.00 FICA Taxes - Legal $673.32 $742.17 $68.85 $5,621.98 $8,906.00 $3,284.02 $8,906.00 Retirement Contributions - Legal $3,087.95 $1,994.67 ($1,093.28) $16,528.65 $23,936.00 $7,407.35 $23,936.00 Life and Health Insurance - Legal $1,338.55 $1,588.75 $250.20 $15,047.07 $19,065.00 $4,017.93 $19,065.00 Contracted Legal Services $11,914.86 $95,833.33 $83,918.47 $282,349.00 $1,150,000.00 $867,651.00 $1,150,000.00 -7- Current Month YTD Travel and Per Diem -Legal Communication - Legal Postage- Legal Printing and Binding - Legal Office Supplies - Legal Books, Membership, Training - Legal Total Sanitation Garbage Contract Services Misc. Trash Disposal Total Sanitation Total Expenditures Net Revenue (Deficit) NET SURPLUS/(DEFICIT) Actual Budget Variance Actual Budget Variance 2021 Budget $40.49 $58.33 $17.84 $323.71 $700.00 $376.29 $700.00 $0.00 $10.42 $10.42 $0.00 $125.00 $125.00 $125.00 $0.00 $4.17 $4.17 $0.00 $50.00 $50.00 $50.00 $0.00 $4.17 $4.17 $1,618.95 $50.00 ($1,568.95) $50.00 $578.98 $333.33 ($245.65) $2,337.92 $4,000.00 $1,662.08 $4,000.00 $26,435.75 $110,353.75 $83,918.00 $397,317.03 $1,324,245.00 $926,927.97 $1,324,245.00 $13,776.45 $13,462.00 ($314.45) $107,813.58 $161,544.00 $53,730.42 $161,544.00 $0.00 $650.00 $650.00 $0.00 $7,800.00 $7,800.00 $7,800.00 $13,776.45 $14,112.00 $335.55 $107,813.58 $169,344.00 $61,530.42 $169,344.00 $358,867.53 $516,501.11 $157,633.58 $4,084,814.85 $6,188,555.00 $2,103,740.15 $6,188,555.00 ($127,426.39) ($790.52) ($126,635.87) $1,536,879.77 $0.00 $1,536,879.77 $0.00 ($127,426.39) ($790.52) ($126,635.87) $1,536,879.77 $0.00 $1,536.879.77 $0.00 -9- Town of Gulf Stream Income Statement Water Fund as of May 31, 2021 Current Month YTD Actual Budget Variance Actual Budget Variance 2021 Budget Revenues Water Sales Water Sales $200,583.26 $87,500.00 $113,083.26 $655,101.99 $1,050,000.00 ($394,898.01) $1,050,000.00 Total Water Sales $200,583.26 $87,500.00 $113,083.26 $655,101.99 $1,050,000.00 ($394,898.01) $1,050,000.00 Reserve Fees Reserves Fees $22,867.80 $11,250.00 $11,617.80 $91,057.20 $135,000.00 ($43,942.80) $135,000.00 Total Reserve Fees $22,867.80 $11,250.00 $11,617.80 $91,057.20 $135,000.00 ($43,942.80) $135,000.00 Interest Interest On Investment $1,202.33 $416.67 $785.66 $14,419.27 $5.000.00 $9,419.27 $5,000.00 $1,202.33 $416.67 $785.66 $14,419.27 $5,000.00 $9,419.27 $5,000.00 Other Impact Fees -Physical Environm $0.00 $0.00 $0.00 $1,590.00 $0.00 $1,590.00 $0.00 Water Fund Balance Transfer In $0.00 $14,250.00 ($14,250.00) $0.00 $171,000.00 ($171,000.00) $171,000.00 $0.00 $14,250.00 ($14,250.00) $1,590.00 $171,000.00 ($169,410.00) $171,000.00 Backflow Preventer Test - Revenue Backflow Preventer Test Sale $0.00 $500.00 ($500.00) $0.00 $6,000.00 ($6,000.00) $6,000.00 Total $0.00 $500.00 ($500.00) $0.00 $6,000.00 ($6,000.00) $6,000.00 Total Revenues $224,653.39 $113,916.67 $110,736.72 $762,168.46 $1,367,000.00 ($604,831.54) $1,367,000.00 Expenditures Water Purchased Water Purchased - Commodity $63,977.04 $53,541.67 ($10,435.37) $401,387.70 $642,500.00 $241,112.30 $642,500.00 Water - Capacity $2,022.05 $2,500.00 $477.95 $14,705.69 $30,000.00 $15,294.31 $30,000.00 Water Purchased -Meter Charge $7.36 $8.33 $0.97 $53.45 $100.00 $46.55 $100.00 Backflow Preventer Testing $0.00 $500.00 $500.00 $0.00 $6,000.00 $6,000.00 $6,000.00 Total Water Purchased $66,006.45 $56,550.00 ($9,456.45) $416,146.84 $678,600.00 $262,453.16 $678,600.00 Other Expenses Regular Salaries - Water $4,070.40 $4,576.08 $505.68 $33,986.41 $54,913.00 $20,926.59 $54,913.00 Overtime - Water $76.32 $416.00 $339.68 $381.59 $5,000.00 $4,618.41 $5,000.00 FICA Taxes $317.22 $382.00 $64.78 $2,629.21 $4,584.00 $1,954.79 $4,584.00 -9- Town of Gulf Stream Income Statement Water Fund as of May 31, 2021 Current Month YTD Actual Budget Variance Actual Budget Variance 2021 Budget Retirement Contributions $588.58 $922.50 $333.92 $5,995.49 $11,070.00 $5,074.51 $11,070.00 Life and Health Insurance $1,252.53 $1,588.75 $336.22 $13,082.35 $19,065.00 $5,982.65 $19,065.00 GIS/Mapping $0.00 $416.67 $416.67 $3,600.00 $5,000.00 $1,400.00 $5,000.00 Water Sampling & Testing $1,195.00 $666.00 ($529.00) $3,485.00 $8,000.00 $4,515.00 $8,000.00 Repair Services $0.00 $1,125.42 $1,125.42 $3,966.97 $13,505.00 $9,538.03 $13,505.00 Software Maintenance Contract $0.00 $875.00 $875.00 $2,086.57 $10,500.00 $8,413.43 $10,500.00 Communication $1.26 $83.33 $82.07 $252.89 $1,000.00 $747.11 $1,000.00 Postage $108.00 $83.00 ($25.00) $425.00 $1,000.00 $575.00 $1,000.00 Electric - Chlorinator $16.64 $107.08 $90.44 $127.31 $1,285.00 $1,157.69 $1,285.00 Rental and Lease Expense $0.00 $166.67 $166.67 $0.00 $2,000.00 $2,000.00 $2,000.00 Insurance - General Liability $0.00 $3,916.67 $3,916.67 $47,000.00 $47,000.00 $0.00 $47,000.00 Vehicle Maintenance -Water $0.00 $166.67 $166.67 $783.01 $2,000.00 $1,216.99 $2,000.00 Printing and Binding $0.00 $16.67 $16.67 $0.00 $200.00 $200.00 $200.00 Provision for Bad Debt $0.00 $0.00 $0.00 $0.00 $2,000.00 $2,000.00 $2,000.00 Misc. Operating Supplies $77.26 $916.67 $839.41 $5,975.49 $11,000.00 $5,024.51 $11,000.00 General Office Supplies $0.00 $41.67 $41.67 $0.00 $500.00 $500.00 $500.00 Uniforms & Equipment $0.00 $83.33 $83.33 $362.11 $1,000.00 $637.89 $1,000.00 Books, Membership, Training -Water $0.00 $83.33 $83.33 $50.00 $1,000.00 $950.00 $1,000.00 Depreciation Expense $0.00 $5,833.00 $5,833.00 $0.00 $70,000.00 $70,000.00 $70,000.00 Renewal & Replacement Expense $0.00 $1,333.00 $1,333.00 ($965.00) $16,000.00 $16,965.00 $16,000.00 Capital Outlay- Water $0.00 $33,398.17 $33,398.17 $532,300.63 $400,778.00 ($131,522.63) $400,778.00 Total Other Expenses $7,703.21 $57,197.68 $49,494.47 $655,525.03 $688,400.00 $32,874.97 $688,400.00 Total Expenditures $73,709.66 $113,747.68 $40,038.02 $1,071,671.87 $1,367,000.00 $295,328.13 $1,367,000.00 Net Revenue (Deficit) $150,943.73 $168.99 $150,774.74 ($309,503.41) $0.00 ($309,503.41) $0.00 NET SURPLUS/(DEFICIT) $150,943.73 $168.99 $150,774.74 ($309,503.41) $0.00 ($309,503.41) $0.00 -10- Town of Gulf Stream Income Statement Undergrounding Fund as of May 31, 2021 Current Month YTD Actual Actual Revenues Non -Ad Velorem Taxes Ad Valorem Taxes - Current $0.00 $0.00 Early Payment Discount -Ad Valo $0.00 $0.00 NAV Taxes - Fees $0.00 $81.30 Total Non- Ad Velorem Taxes $0.00 $81.30 Interest Interest On Investment $3.18 $119.13 $3.18 $119.13 Other Assessment Revenues $1,699.12 $283,741.47 Interest On Investment $3.18 $119.13 Interest Revenue on Assessment S22.73 $405.04 Admin Fee Revenue $0.00 $0.00 Refund Prior Yr Expenditure $0.00 $0.00 Miscellaneous Revenue $0.00 $0.00 $1,725.03 $284,265.64 Total Revenues $1,728.21 $284,466.07 Expenditures All Expenses GIS/Mapping $0.00 $0.00 Engineering Fees $0.00 $0.00 Prof Svcs - Design Survey Work $0.00 $0.00 Prof Svcs - Project Management $0.00 $0.00 Prof Svcs - Const Survey Work $0.00 S0.00 Prof Svcs - Project Admin $0.00 $1,800.00 Prof Svcs - Assessment Consult $0.00 $0.00 Accounting and Auditing Fees- UG $0.00 $30.00 Cont Svcs - FPL Fees $0.00 $0.00 Cont Svcs - Street Light Syste $0.00 S0.00 Cont Svcs - UG Construction $0.00 $1,200.00 Town of Gulf Stream Income Statement Undergrounding Fund as of May 31, 2021 Current Month YTD Actual Actual Cont Svcs - Pre Const Landscap $0.00 $0.00 Cont Svcs - Post Const Landsca $0.00 $0.00 Cont Svcs - AT&T Fees $0.00 $0.00 Cont Svcs - Comcast Fees $0.00 $0.00 Legal Advertisement & Other $0.00 $0.00 Discount $0.00 $9,413.76 County Admin Fee $17.22 $979.54 Misc. Expenses $0.00 50.00 Debt Service - Principal 50.00 $252,917.09 Debt Service - Interest $0.00 $16,239.84 Total Other Expenses $17.22 $282,580.23 Total Expenditures $17.22 $282,580.23 Net Revenue (Deficit) $1,710.99 $1,885.84 NET SURPLUS/(DEFICIT) $1,710.99 $1,885.84 -12- Town of Gulf Stream Income Statement Penny Sales Tax Fund as of May 31, 2021 YTD Actual Budget FY 2021 Budget Variance Revenues Discretionary Infrastructure Tax $46,168.42 $50,000.00 $50,000.00 ($3,831.58) Interest On Investment $703.86 $800.00 $800.00 ($96.14) PST Balance Transfer In $0.00 $0.00 $0.00 $0.00 Total Revenues $46,872.28 $50,800.00 $50,800.00 ($3,927.72) Expenses PST Fund Contingency - Miscellaneous $0.00 $50,800.00 $50,800.00 $50,800.00 Infrastructure Capital Outlay $0.00 $0.00 $0.00 $0.00 Total Expenses $0.00 $50,800.00 $50,800.00 $50,800.00 BEGINNING FUND BALANCE $98,564.53 $0.00 $0.00 $98,564.53 NET SURPLUS/(DEFICIT) $46,872.28 $0.00 $0.00 $46,872.28 ENDING FUND BALANCE $145,436.81 $0.00 $0.00 $145,436.81 -13- TOWN OF GULF STREAM WATER USAGE REPORT Unaudited As of May 31, 2021 TABLE OF CONTENTS SECTION PAGE(S) Comparative Water Use By Consumer By Year ........................................ 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Activity Report From 5/1/2020 Through 5/31/2020 Activity Count ALARMS 9 ASSIST OTHER DEPARTMENT 10 DIRECTED PATROL 128 IDENIITY THEFT / FRAUD 1 POLICE SERVICE 15 SUSPICIOUS INCIDENT 2 SUSPICIOUS PERSON 1 TOWN ORDINANCE VIOLATION 00 TOWN ORDINANCE VIOLATION (DOG) 1 TRAFFIC COMPLAINT 7 TRESPASSING 1 TRAFFIC CONTACTS 16 Police self -generated activity is low due to the Covid-19 Pandemic. General contact with the public was reduced this month as was new construction and maintenance within the community. This resulted in traffic and ordinance enforcement being reduced to priority violations only. The reduction in public contact, along with the proper use of personal protection equipment and directives have kept the Police Department Covid free and therefore able to provide uninterrupted service to our community. TOWN OF GULF STREAM PALM BEACH COUNTY, FLORIDA Memo To: Mayor and Town Commissioners From: Trey Nazzaro, Esq Re: Procurement of Electronic Smart Meter Installation Date: June 3, 2021 At the May 14, 2021 Town Commission Meeting, the Commission authorized the procurement of Electronic Smart Meters to upgrade water meters Town -wide. That procurement was done in May to prevent a shortage of water meters for installation this summer. This separate procurement is being done for installation of those water meters. The Town has identified National Metering Services, Inc. ("NMS") as a company performing Electronic Smart Meter installation in areas throughout Florida at a very reasonable price. The Town is utilizing 2 contracts between NMS and other local Florida Governments (the City of Venice and Indian River County) that was recently awarded (contract dated 2019) and competitively procured. The Town spoke to the Indian River County Utility Finance Manager, Cindy Corrente, who was very pleased with the pricing and performance of NMS. Mrs. Corrente indicated the County was seeking to extend its relationship with NMS because the County was so satisfied with NMS's performance. Due to the large number of meters installed under these contracts, the Town is able to leverage the pricing of much larger government agencies that benefit from economies of scale. The Town's smaller meters will be installed using the per unit price from the City of Venice contract due to certain differences in the installation of the Town's small meters and the County's small meters. This procurement method has been verbally approved by the Palm Beach County Office of the Inspector General. RECOMMENDATIONS: Motion to award a contract to National Metering Services, Inc. not to exceed $29,000 for the installation of electronic smart meters. TOWN OF GULF STREAM AGREEMENT FOR WATER METER INSTALLATION SERVICES THIS AGREEMENT FOR WATER METER INSTALLATION SERVICES ("Agreement") is entered into and effective this day of June, 2021 (the "Effective Date"), by and between the TOWN OF GULF STREAM, a Florida municipal corporation with offices located at 100 Sea Road, Gulf Stream, Florida 33483, organized and existing in accordance with the laws of the State of Florida, hereinafter the "Town"; and National Metering Services, Inc., a New Jersey Corporation registered to do business in the State of Florida with offices located at 163 Schuyler Avenue, PO Box 491, Kearny, NJ, 07032, hereinafter the "Contractor" and collectively with the Town, the "Parties". WITNESSETH The Town and the Contractor, in consideration of the mutual covenants contained herein and for other good and valuable consideration, the receipt and sufficiency of which is hereby acknowledged by both Parties, hereby agree as follows: 1. SCOPE OF SERVICES: The Parties hereby agree to enter into this Agreement whereby the Contractor shall provide water meter installation services pursuant to all applicable statutory, licensing and Town code requirements. The Parties agree to enter into this Agreement pursuant to the terms and conditions of the Indian River County water meter installation program for meter installations sizes 1.5" & 2" and the Venice Beach water meter installation program for meter installations sized 5/8, 3/4 & I", which are hereby fully incorporated into this Agreement and attached hereto as Exhibit "A" (Indian River County Agreement) and Exhibit "B" (Venice Beach Agreement ) (collectively, "Piggyback Agreements"). In accordance with the terms and conditions of those Piggyback Agreements, the Parties further agree as follows: Contractor is responsible to repair any damaged lines 3' (three feet) before or after the meter center line for leaks reported within 30 (thirty) days of meter installation; Contractor is not responsible if pipes are damaged from age (fluting) or pre-existing leaks; Contractor shall immediately repair and restore water services should a line break at the time of installation; Town shall assist with customer landscaping interfering with meter replacement; all spoils will be returned to the Town for disposal; Contractor is responsible for site restoration; Contractor will provide electronic files and data entry, customer service, customer notices (mailing) and posting of property after installation with Page 1 of 7 flushing instructions; Town will provide to Contractor customer data not limited to name, address, service address, meter size, and meter serial number; all meters being replaced shall be returned to the Town for recycling. 2. COMPENSATION AND PAYMENT: In consideration for the above Scope of Services, pricing shall be pursuant to the prices provided in the Piggyback Agreements found in Exhibit "A" for 1.5" meters (Meter installation - $88.00 per unit; Meter installation Conversion Union to Flange - $145.00 per unit) and 2" size meters (Meter installation - $105.00 per unit; Meter installation Conversion Union to Flange - $160.00 per unit) and Exhibit `B" for 5/8, 3/4 & 1" size meters (Meter Installation — $36 per unit). The Town is replacing approximately the following quantity and size meters: 2 of the 5/8" size meters, 140 of the 1" size meters, 151 of the 1.5" size meters, and 92 of the 2" size meters. After successful completion of and in consideration for the above Scope of Services, the Town shall pay the Contractor a total amount not to exceed $29,000 in accordance with the aforementioned unit pricing rates. Payment shall be made net 30 days from date of invoice. 3. NOTICE TO PROCEED; DURATION OF WORK: Within 45 (forty-five) days of receipt of the Notice to Proceed, Contractor agrees to commence work and shall complete all work under the Scope of Services within 60 (sixty) calendar days of commencement of work. In accordance with Exhibit `B", time is of the essence in this Agreement, and the Town may retain the sum of $100 (one hundred dollars) per day for each calendar day that the work remains incomplete beyond the time limit, which sum shall represent the actual damage which the Town will have sustained per day and not being a penalty but stipulated damages. Notice to Proceed shall be emailed to President William Castle at wcastle@nmsnj.com with a copy to: National Metering Services, Inc. 163 Schuyler Ave. Kearney NJ, 07032 Attn: William Castle, President 4. INSURANCE: The Contractor shall provide proof of workman's compensation insurance and liability insurance in such amounts as deemed sufficient by the Town and shall name the Town as an "additional insured" on the liability portion of the insurance policy. 5. INDEMNIFICATION: The Contractor shall at all times indemnify, defend and hold harmless the Town, its agents, servants, and employees, from and against any claim, demand or cause of action of whatsoever kind or nature, arising out of error, omission, negligent act, Page 2 of 7 conduct, or misconduct of the Contractor, its agents, servants, or employees in the performance of services under this Agreement. Nothing contained in this provision shall be construed or interpreted as consent by the Town to be sued, nor as a waiver of sovereign immunity beyond the waiver provided in Section 768.28, Florida Statutes. 6. PUBLIC ENTITIES CRIMES ACT: As provided in Sections 287.132-133, Florida Statutes, by entering into this Agreement or performing any work in furtherance hereof, the Contractor certifies that it, its affiliates, suppliers, subcontractors and consultants who will perform hereunder, have not been placed on the convicted vendor list maintained by the State of Florida Department of Management Services within thirty-six (36) months immediately preceding the date hereof. This notice is required by Section 287.133(3)(a), Florida Statutes. 7. INDEPENDENT CONTRACTOR: It is specifically understood that the Contractor is an independent contractor and not an employee of the Town. Both the Town and the Contractor agree that this Agreement is not a contract for employment and that no relationship of employee —employer or principal —agent is or shall be created hereby, nor shall hereafter exist by reason of the performance of the services herein provided. 8. INSPECTOR GENERAL: Pursuant to Sections 2-421-2-432 of the Palm Beach County Code of Ordinances, the Office of the Inspector General has jurisdiction to investigate municipal matters, review and audit municipal contracts and other transactions, and make reports and recommendations to municipal governing bodies based on such audits, reviews, or investigations. All parties doing business with the Town shall fully cooperate with the inspector general in the exercise of the inspector general's functions, authority, and power. The inspector general has the power to take sworn statements, require the production of records, and to audit, monitor, investigate and inspect the activities of the Town, as well as contractors and lobbyists of the Town in order to detect, deter, prevent, and eradicate fraud, waste, mismanagement, misconduct, and abuses. 9. E-VERIFY ELIGIBILITY: The Contractor warrants and represents that it is in compliance with Section 448.095, Florida Statutes, as may be amended. No later than January 1, 2021, the Contractor shall: (1) register with and use the E-Verify System (E-Verify.gov) to electronically verify the employment eligibility of all newly hired workers; and (2) verify that all of the Contractor's subconsultants performing the duties and obligations of this Agreement are registered with and use the E-Verify System to electronically verify the employment eligibility of Page 3 of 7 all newly hired workers. The Contractor shall obtain from each of its subconsultants an affidavit stating that the subconsultant does not employ, contract with, or subcontract with an Unauthorized Alien, as that term is defined in Section 448.095(1)(k), Florida Statutes, as may be amended. The Contractor shall maintain a copy of any such affidavit from a subconsultant for, at a minimum, the duration of the subcontract and any extension thereof. This provision shall not supersede any provision of this Agreement which requires a longer retention period. The Town shall terminate this Agreement if it has a good faith belief that the Contractor has knowingly violated Section 448.09(1), Florida Statutes, as may be amended. If the Contractor has a good faith belief that the Contractor's subconsultant has knowingly violated Section 448.09(1), Florida Statutes, as may be amended, the Town shall notify the Contractor to terminate its contract with the subconsultant and the Contractor shall immediately terminate its contract with the subconsultant. In the event of such contract termination, the Contractor shall be liable for any additional costs incurred by the Town as a result of the termination. 10. SCRUTINIZED COMPANIES: For Contracts under $1 M, the Contractor certifies that it is not on the Scrutinized Companies that Boycott Israel List created pursuant to Section 215.4725, Florida Statutes, and that it is not engaged in a boycott of Israel. The Town may terminate this Agreement at the Town's option if the Contractor is found to have submitted a false certification as provided under Section 287.135(5), Florida Statutes, if the Contractor has been placed on the Scrutinized Companies that Boycott Israel List created pursuant to Section 215.4725, Florida Statutes, or if Contractor is engaged in a boycott of Israel. For Contracts over $1M, the Contractor certifies that it is not on the Scrutinized Companies with Activities in Sudan List, the Scrutinized Companies with Activities in the Iran Petroleum Energy Sector List, or the Scrutinized Companies that Boycott Israel List created pursuant to Section 215.4725, Florida Statutes. The Contractor further certifies that it is not engaged in a boycott of Israel, and that it does not have business operations in Cuba or Syria, as similarly provided in Section 287.135, Florida Statutes. The Town may terminate this Agreement at the Town's option if the Contractor is found to have submitted a false certification as provided under Section 287.135(5), Florida Statutes or if the Contractor has been placed on one of the aforementioned lists created pursuant to Section 215.4725, Florida Statutes. Additionally, the Town may terminate this Agreement at the Town's option if the Contractor is engaged in a boycott of Israel or has been engaged in business operations in Cuba or Syria, as defined in Section 287.135, Florida Statutes. Page 4 of 7 11. ATTORNEY'S FEES: In the event a dispute arises concerning this Agreement, the prevailing party shall be awarded attorney's fees, including fees on appeal. 12. FORCE MAJEURE: The Contractor shall not be considered in default by reason of any failure in performance under this Agreement if such failure arises out of causes reasonably beyond the control of the Contractor or its subcontractors and without their fault or negligence. Such causes include, but are not limited to: acts of God; acts of war; natural or public health emergencies; labor disputes; freight embargoes; and abnormally severe and unusual weather conditions. 13. CHOICE OF LAW; VENUE: This Agreement shall be governed and construed in accordance with the laws of the State of Florida, and venue shall be in Palm Beach County should any dispute arise with regard to this Agreement. 14. AMENDMENTS AND ASSIGNMENTS: This Agreement, all Exhibits attached hereto, and required insurance certificates constitute the entire Agreement between both Parties; no modifications shall be made to this Agreement unless in writing, agreed to by both Parties, and attached hereto as an addendum to this Agreement. The Contractor shall not transfer or assign the provision of services called for in this Agreement without prior written consent of the Town. 15. PUBLIC RECORDS: In accordance with Section 119.0701, Florida Statutes, the Contractor must keep and maintain this Agreement and any other records associated therewith and that are associated with the performance of the work described in Scope of Services. Upon request from the Town's custodian of public records, the Contractor must provide the Town with copies of requested records, or allow such records to be inspected or copied, within a reasonable time in accordance with access and cost requirements of Chapter 119, Florida Statutes. A Contractor who fails to provide the public records to the Town, or fails to make them available for inspection or copying, within a reasonable time may be subject to attorney's fees and costs pursuant to Section 119.0701, Florida Statutes, and other penalties under Section 119.10, Florida Statutes. Further, the Contractor shall ensure that any exempt or confidential records associated with this Agreement or associated with the provision of services contemplated herein are not disclosed except as authorized by law for the duration of the Agreement term, and following completion of the Agreement if the Contractor does not transfer the records to the Town. Finally, upon completion of the Agreement, the Contractor shall transfer, at no cost to the Town, all public records in possession of the Contractor, or keep and maintain public records required by the Town. If the Page 5 of 7 Contractor transfers all public records to the Town upon completion of the Agreement, the Contractor shall destroy any duplicate public records that are exempt or confidential and exempt from public records disclosure requirements. If the Contractor keeps and maintains public records upon completion of the Agreement, the Contractor shall meet all applicable requirements for retaining public records. Records that are stored electronically must be provided to the Town, upon request from the Town's custodian of public records, in a format that is compatible with the Town's information technology systems. IF THE CONTRACTOR HAS QUESTIONS REGARDING THE APPLICATION OF CHAPTER 119, FLORIDA STATUTES, TO THE CONTRACTOR'S DUTY TO PROVIDE PUBLIC RECORDS RELATING TO THIS CONTRACT, PLEASE CONTACT THE TOWN CLERK, RECORDS CUSTODIAN FOR THE TOWN, AT (561) 276-51161, OR AT rtaylorAp_ulf-stream.org, OR AT 100 SEA ROAD, GULF STREAM, FLORIDA 33483. 16. HEADINGS: The headings contained in this Agreement are provided for convenience only and shall not be considered in construing, interpreting or enforcing this Agreement. 17. SEVERABILITY: The invalidity or unenforceability of any provision of this Agreement shall not affect the validity or enforceability or any other provision of this Agreement and this Agreement shall be construed and enforced in all respects as if the invalid or unenforceable provision is not contained herein. 18. WAIVER: No waiver by the Town of any provision of this Agreement shall be deemed to be a waiver of any other provisions hereof or of any subsequent breach by the Contractor of the same, or any other provision or the enforcement hereof. The Town's consent to or approval of any act requiring the Town's consent or approval of any act by the Contractor shall not be deemed to render unnecessary the obtaining of the Town's consent to or approval of any subsequent consent or approval of, whether or not similar to the act so consented or approved. 19. ENTIRE AGREEMENT: This 7 (seven) page Agreement constitutes the entire agreement between the parties; no modification shall be made to this Agreement unless such Page 6 of 7 modification is in writing, agreed to by both parties and attached hereto as an addendum to this Agreement. IN WITNESS WHEREOF, the parties hereto have executed this Agreement on the date and year first above written. WITNESSES: ATTEST: Rita L. Taylor Town Clerk National Metering Services, Inc. r" By• am Castle, President (Corporate Seal) TOWN OF GULF STREAM By: Scott W. Morgan, Mayor (Seal) Page 7 of 7 MEMORANDUM TOWN OF GULF STREAM, FLORIDA OFFICE OF THE TOWN CLERK RrrA TAYLOR DATE: 6-6-21 TO: Mayor & Commissioners RE: Water Meter Installation Contract This contract is a "Piggy -Back Contract", involving more than one company. We have not included copies of those contracts due to there being nearly 100 pages. These are the contracts with other towns. If you would like to have those copies, please call me and we will have them delivered to you. If this Piggyback contract is approved by the Commission, all of these 100 pages will be a part of that official contract. Berea C �a Designation of Voting Delegate & Alternate(s) to the Palm Beach County League of Cities, Inc. e of C1t�ey` In accordance with Article Four of the Bylaws of the Palm Beach County League of Cities, Inc., as amended January 25, 2017, the governing body of (City, Town, or Village name): Town of Gulf Stream Took the official action and designated the following voting delegate and alternate(s) to vote on behalf of the above named municipality at any League of Cities general membership meeting, special general membership meeting and/or function of the general membership. This designation applies ONLY to weighting voting items for the General Membership. Voting Delegate: Scott W. Morgan Email: smorgan@gulf-stream.org Alternate(s): Thomas M. Stanley Email: Alternate(s): Joan K. Orthwein Email: Alternate(s): Donna S. White Email: Alternate(s): Paul A. Lyons Email: Alternate(s): Gregory L. Dunham Email: gdunham@gulf-stream.org Alternate(s): Action taken this 11 day of June , 2021 Attest: Email: Mayor Signature Clerk Signature (SEAL) www.palmbeachcountyleagueofcities.org I rradcliffe@pbcgov.org Tel. 561-355-4484 • Fax 561-355-6545 P.O. Box 1989, Gov. Center, West Palm Beach, FL 33402 Office: Governmental Center, 301 North Olive Ave., West Palm Beach, FL 33401