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U -H � U � � O � v rd rd 4 U a H x rd U Q) w rdw rl r� 0O Pq N a U Q Q CW� H W W W U� pq H N r� FC r r G4 �l a r 1 a H N a+ Ln w H H z� a w O H W QH�Hfx�C SHY f� O W H H x 0 FC w W W !1 MINUTES OF THE REGULAR MEETING AND PUBLIC HEARING BEING HELD BY THE TOWN COMMISSION, OF THE TOWN OF GULF STREAM, ON JUNE 10, 2022, 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 Commissioner Joan K. Orthwein Commissioner Thomas A. Smith 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 May 13,2022 Vice Mayor Stanley made a motion to approve the minutes of the regular meeting on May 13, 2022. Commissioner Smith seconded the motion with all voting AYE at roll call. V. Additions, withdrawals, deferrals, arrangement of agenda items There were none. VI. Announcements. A. Regular Meetings and Public Hearings 1. July 8, 2022, at 9:00 A.M. 2. August 12, 2022, at 9:00 A.M. 3. September 9, 2022, at 4:00 P.M. 4. October 14, 2022, at 9:00 A.M. S. November 11, 2022, at 9:00 A.M. 6. December 9, 2022, at 9:00 A.M. B. Tentative Budget Hearing 1. September 9, 2022, at 5:01 P.M. C. Final Budget Hearing 1. September 21, 2022, at 5:01 P.M. Mayor Morgan called attention to the meeting dates and stated that he would not be present for the Final Budget Hearing on September 21, 2022. VII. Communication from the Public (3 min. maximum) There was none. VIII. PUBLIC HEARING Minutes of Town Commission Regular Meeting June 10, 2022 @ 9:00 A.M. A. Declaration of Ex-Parte Communication There was none. B. Administer Oaths Town Clerk Taylor swore in Tyler Frost. C. Applications for Development Approval 1. An application submitted by Mark Marsh of Bridges and Marsh as Agent for Mr. & Mrs. Joseph A. Walsh, the owners of property located at 1315 N. Ocean Blvd., Gulf Stream, Florida, which is legally described as the South �5 of Lot 5 and the North � of Lot 6, Block D, Revised Plat of Block D and Block E, Palam Beach Shore Acres. a. Special Exception to permit the construction of retaining walls and steps that will be constructed east of the 1978 Coastal Construction Setback Line. b. Level 3 Architectural/Site Plan Review to allow the demolition of the existing swimming pool and construction of a new pool and spa in approximately the same location, with retaining walls and steps at the east end of the pool that will be constructed east of the 1978 Coastal Construction Setback Line. Mr. Tyler Frost gave a detailed PowerPoint presentation explaining they would be demolishing the existing hardscape including the pool to be replaced by a new pool with no additional hardscape but would like to put up retaining walls and steps that go beyond the Coastal Construction Line to break up the harsh slope. He added that no trees would be removed but they would be adding landscaping. Mr. Frost stated they would also be adding Sea Grapes to screen the retaining walls. Vice Mayor Stanley was concerned that this may open a can of worms for other properties on the beach wanting to do the same thing, but Town Manager Dunham assured him that there were no other requests at this time, and he didn't foresee this being a problem. Vice Mayor Stanley made a motion to approve a demolition permit to remove existing pool. Commissioner Orthwein seconded the motion with all voting AYE at roll call. Vice Mayor Stanley made a motion to approve a special exception to permit the construction of retaining walls and steps that will be constructed east of the 1978 Coastal Construction Control Setback Line. Commissioner Orthwein seconded the motion with all voting AYE at roll call. Vice Mayor Stanley made a motion to approve a Level III Architectural/Site Plan to allow the demolition of the existing swimming pool and construction of a new pool and spa in approximately the same location, with retaining walls and steps at the east end of the pool that will be constructed east of the 1978 Coastal Construction Control Setback Line. 2 Minutes of Town Commission Regular Meeting June 10, 2022 @ 9:00 A.M. IX. Reports. A. Town Manager 1. Utility Undergrounding Town Manager Dunham stated that the DOT finally had their pre -construction meeting and poles would begin coming down on AlA beginning June 15, 2022, and this would then complete the project. 2. Feral Cats -Place Au Soleil Town Manager Dunham stated they had potential hosts for trapping and staff had contacted the contractor regarding pricing and were waiting to hear back. 3. Delray Building Department Contract Assistant Town Attorney Nazzaro gave an update on where the Town stands with the City of Delray Beach regarding the Interlocal Agreement for processing permits. The City Attorney for Delray noted that the agreement did not cover engineering, landscaping, or floodplain review. Mr. Nazzaro explained that this had stalled Cary Glickstein's project as well as others in Town now that Delray had done a complete stop when they became aware of staff lacking the authority to do the reviews. It had come to light that Delray was doing these reviews with only an internal memo and not Commission approval since 2011. Mr. Nazzaro explained that the Town was using Baxter and Woodman to do the engineering reviews for the time being and Dave Bodker to do landscaping reviews. Mr. Nazzaro stated that the City of Delray Beach was also going digital and had stated they would be adding travel time for inspections, as well as staff time for any aide with the digital system. He added that staff had met with staff in Delray Beach and had concluded that the agreement would need to be amended to go forward and that agreement would then have to go before our Commission and then Delray's Commission, to which staff at Delray could not guarantee it would be approved. Mr. Nazzaro added that the Town went out to bid for third party plan reviewers and had received three responses. Mr. Nazzaro stated the Town was also having discussions with the Town of Highland Beach to possibly go into an interlocal agreement with their building department. Mayor Morgan asked about the cost that would be involved with Highland Beach to which Assistant Town Attorney Nazzaro answered the conversations were still in the preliminary stages, but it was indicated that the fees charged to Highland Beach residents would be the fees charged to Gulf Stream residents. Town Manager Dunham noted that staff would be meeting with Highland Beach again once their Building Manager was able to meet and get into the nuts and bolts of what an agreement with them would look like. Mayor Morgan noted there was a sense of urgency to which Town Manager Dunham agreed. Mayor Morgan asked for a recommendation at the next meeting. Commissioner Lyons asked if a special meeting would be needed if it could happen sooner to which Assistant Town Attorney Nazzaro stated a special meeting may be needed and they would keep the Commission abreast of the situation. The 3 Minutes of Town Commission Regular Meeting June 10, 2022 @ 9:00 A.M. Commission agreed to give Town Manager Dunham the authorization to let the Town of Highland Beach Commission know that Gulf Stream was interested in pursuing an interlocal agreement. 4. CIP Core Area Improvements -Phase 1 & 2 Town Manager Dunham stated that Phase One would consist of Polo Drive, Wright Way, Old School Road, Banyan Road west of Gulfstream Road, Palm Way, Middle Road west of Polo Drive, and Golfview Drive west of Polo Drive. He added that Phase Two would be Gulfstream Road, Bermuda Lane, Oleander, Sea Road west of Bermuda Lane, Banyan Road east of Gulfstream Road, Lakeview Drive, Middle Road and Golfview Drive east of Polo Drive and the alley between Polo Drive and Gulfstream Road. Mr. Dunham stated they had a kick-off meeting with Baxter & Woodman on May 12, 2022, to solidify the scheduling. At that meeting, the Town requested fire hydrants at the ends of each water main for flushing purposes and to add intermediate valves on long runs of water main between intersections. Town Manager Dunham brought up discussions with the Little Club stating that the Little Club is now wanting to use their own engineer and golf course architect to review using their lake for retention of water. He added that the Little Club was saying this review would not happen for two to three months because of scheduling issues, which throws off the Town's CIP schedule. Mayor Morgan stated the Little Club was in agreement and stood before the Commission in June of 2021 agreeing to allow the lake to be used. Town Manager Dunham stated that Baxter & Woodman were scheduled to be at the July Commission meeting with a draft design. Commissioner Lyons wanted to know what rights the Town had in using the Little Club to retain the water to which Assistant Town Attorney Nazzaro stated staff was looking into it. 5. Update -Rezoning Request for Auto Dealership west of Place au Soleil Assistant Town Attorney Nazzaro gave an update on the request to change the zoning from general commercial to automotive commercial. He added that staff had been having discussions with Delray regarding reasonable accommodations and were planning on writing up a draft before the rezoning meeting on June 20, 2022. Mr. Nazzaro stated he had received nothing. He added that he was getting a planning review done to present to Delray. Mayor Morgan stated it needed to be submitted immediately, as well as have a presence at the rezoning meeting on June 20, 2022, in Delray. 6. Little Club Road Town Manager Dunham stated staff had spoken with Baxter & Woodman, but with the added engineering reviews to their plate as well as reviewing the CIP, they had not had a chance to look at this project. Commissioner Lyons stated that the owners of Little Club Road needed to make a better effort at tending to the landscaping before the Town spent a lot of money on fixing the road. Commissioner Smith asked if all the property owners of Little Club Road were tentatively ready to deed their property to the Town to which Mayor Morgan answered in the affirmative. 0 Minutes of Town Commission Regular Meeting June 10, 2022 @ 9:00 A.M. The Commission agreed that the vegetation should not be the responsibility of the Town, but of St. Andrews, Hillside House, and The Little Club. B. Architectural Review & Planning Board 1. Meeting Dates a. June 23,2022, at 8:30 A.M. b. July 28, 2022, at 8:30 A.M. C. September 22, 2022, at 8:30 A.M. d. October 27, 2022, at 8:30 A.M. e. November 17, 2022, at 8:30 A.M. f. December 22, 2022, at 8:30 A.M. Mayor Morgan called attention to the meeting dates. C. Finance Director 1. Financial Report for May 2022 2. Water Usage Report for May 2022 Town Manager Dunham noted there was nothing remarkable about either report except for fuel costs exceeding the budgeted allowance, but at the same tax fuel tax revenues were also exceeding budgeted amounts. Mayor Morgan accepted both reports as submitted. D. Police Chief 1. Activity for May 2022 Chief Allen asked that the report be accepted as submitted. He stated that a neighbor had caught someone trying to steal a Porsche and the thief had taken off running when confronted. Chief Allen added that in light of the recent shooting in Texas, they had beefed up patrol at Gulf Stream School as well as updating some of the gear in the Police Department. He also mentioned that the department had been quite busy with getting construction trucks in and out of certain areas in town. Mayor Morgan accepted the report as submitted. X. Items for Commission Action. A. Ordinance No. 22/5 AN ORDINANCE 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; REMOVING THE REDUNDANT SECTION 70-81 - SUMMARY OF SITE DEVELOPMENT REGULATIONS, IN ITS ENTIRETY; PROVIDING FOR SEVERABILITY; PROVIDING FOR REPEAL OF ORDINANCES IN CONFLICT; PROVIDING FOR CODIFICATION; PROVIDING AN EFFECTIVE DATE. (Second reading & adoption on June 10, 2022) Town Clerk Taylor read the Ordinance. Vice Mayor Stanley made a motion to adopt Ordinance 22/5 on second reading. Commissioner Orthwein seconded the motion with all voting AYE at roll call. B. Appointment of 1 Alternate Member, 3-year term, for ARPB. Mayor Morgan stated that the Town had received a resume from Michael Greene. He added that he had spoken with Mr. Greene, who seemed very interested and qualified to serve on the ARPB. Mayor Morgan noted 5 Minutes of Town Commission Regular Meeting June 10, 2022 @ 9:00 A.M. that he had stressed the need to be present at meetings, especially in the summer months, and Mr. Greene had agreed. Commissioner Orthwein made a motion to appoint Michael Greene as an alternate member of the ARPB for a three-year term. Vice Mayor Stanley seconded the motion with all voting AYE at roll call. C. Items by Mayor & Commissioners Commissioner Lyons wanted to revisit FAR in the Core District and suggested staff investigate that over the next few months by bringing Marty Minor into the discussions. Commissioner Orthwein thought streetscape should be added to that as well. Mayor Morgan agreed that bringing Urban Design to look into this was a good idea. Commissioner Lyons brought up the issue of follow-up to applications being submitted. He referred to a recent application where seven Royal Palms were taken down and were not replaced sufficiently. Mayor Morgan questioned this, and Assistant Town Attorney Nazzaro explained that the ARPB approved the replacement of the trees as reasonable replacements. Commissioner Lyons thought the Code should be changed from reasonable replacement to exactly the same. Mayor Morgan stated his understanding was that since the owner of the property took the trees down without approval, they needed to replace them with the exact same trees. Commissioner Lyons asked if there was anything that could be done about that particular property to which Assistant Town Attorney Nazzaro stated that since it went through the approval process, there probably wasn't any recourse at this time. Commissioner Lyons wanted to know if there was some type of protocol that could be put in place, so this doesn't happen again. Mayor Morgan stated that the direction from the Commission was that if a tree was taken down without permission it must be replaced with the same tree. Commissioner Orthwein brought up the fact that many residents don't know they need approval or permits for things and thought it would be good to put a friendly reminder in the next newsletter. Discussion was had to look at amending the language in the Code and making sure it was maintained as much as possible. XI. Adjournment. Mayor Morgan adjourned the meeting at 10:18 A.M. Renee Basel Deputy Town Clerk r- TOWN OF GULF STREAM, FLORIDA SEPTEMBER 30, 2021 TABLE OF CONTENTS Page Independent Auditor's Report 1-2 Management's Discussion and Analysis (required supplementary information) 3-12 ' Basic Financial Statements Government -wide Financial Statements Statement of Net Position 13 Statement of Activities 14-15 Fund Financial Statements Balance Sheet — Governmental Funds 16 Reconciliation of the Balance Sheet — Governmental Funds to the Statement of Net Position 17 Statement of Revenues, Expenditures, and Changes in Fund Balance - Governmental Funds 18 Reconciliation of the Statement of Revenues, Expenditures, and Changes in Fund Balance of the Governmental Funds to the Statement of Activities 19 Statement of Net Position — Proprietary Fund 20 Statement of Revenues, Expenses, and Changes in Fund Net Position — Proprietary Fund 21 - Statement of Cash Flows — Proprietary Fund 22 Notes to the Financial Statements 23-53 Required Supplemental Information Other Than MD&A Schedule of Revenues, Expenditures, and Changes in Fund Balance — Budget and Actual — General Fund 54-55 Notes to the Budgetary Required Supplemental Information 56 Schedule of Changes in Total OPEB Liability 57 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 58-59 Management Letter in Accordance with the Rules of the Auditor General of the State of Florida 60-62 Independent Accountant's Report on Compliance with Section 218.415, Florida Statutes 63 r NH & M NOWLEN, HOLT & MINER, P.A. CERTIFIED PUBLIC ACCOUNTANTS WEST PALM BEACH OFFICE NORTHBRIDGE CENTRE 515 N. FLAGLER DRIVE, SUITE 1700 POST OFFICE BOX 347 WEST PALM BEACH, FLORIDA 33402-0347 TELEPHONE (561) 659-3060 FAX (561) 835-0628 W W W.NHMCPA.COM INDEPENDENT AUDITOR'S REPORT The Honorable Mayor and Members of the Town Commission Town of Gulf Stream, Florida Report on the Financial Statements EVERETT B. NOWLEN (1930-1984), CPA EDWARD T. HOLT, CPA WILLIAM B. MINER, RETIRED ROBERT W. HENDRIX, JR., CPA JANET R. BARICEVICH, RETIRED, CPA TERRY L. MORTON, JR., CPA N. RONALD BENNETT, CVA, ABV, CFF, CPA ALEXIA G. VARGA, CFE, CPA EDWARD T. HOLT, JR., PFS, CPA BRIAN J. BRESCIA, CFP', CPA MARK J. BYMASTER, CFE, CPA RYAN M. SHORE, CFF'CPA WEI PAN,, CPA WILLIAM C. KISKER, CPA BELLE GLADE OFFICE 333 S.E. 2nd STREET POST OFFICE BOX 338 BELLE GLADE, FLORIDA 33430-0338 TELEPHONE (561) 996-5612 FAX (561) 996-6248 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, 2021, 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 rc 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, 2021, 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. Change in Accounting Principle As discussed in Note 16 to the financial statements, the Town adopted Governmental Accounting Standards Board Statement No. 84, Fiduciary Activities, during the fiscal year ended September 30, 2021. The net position/fund balance of the governmental activities and the General Fund as of October 1, 2020 have been restated. Our opinions are not modified with respect to this matter. 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 3 through 12, the budgetary comparison information on pages 54 through 56, and the Schedule of Changes in Total OPEB Liability on page 57 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 Reporting Required by Government Auditing Standards In accordance with Government Auditing Standards, we have also issued our report dated June 27, 2022, 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 27, 2022 2 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 $16,214,856 (net position). ➢ The governmental activities revenues were $6,448,302 at the close of fiscal year 2021. ➢ The business -type activities revenues were $1,225,205 at the close of fiscal year 2021. ➢ The total cost of all Town programs was $6,788,363 during the fiscal year 2021. ➢ At the end of the 2021 fiscal year, unassigned fund balance for the General Fund was increased by $1,204,106 and ending Fiscal Year 2021 with a total of $7,641,126 or 134% of total General Fund expenditures which totaled $5,695,280 at the end of Fiscal Year 2021. 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 3-12) Government -wide Financial Fund Financial Statements Statements (pages 13-15) (Pages 16-22) Notes to the Financial Statements (Pages 23-53) Required supplementary information. (Other than MD&A) (Pages 54-57) r- 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 10. 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) 4 r-- r_ Management's Discussion and Analysis is the same as its business type activities, but provides more detail and additional information, such as cash flows. FINANCIAL ANALYSIS OF THE TOWN AS A WHOLE Net Position The Town's combined net position for the fiscal year ending 2021 is reported at $16,214,856. Net position of the Town's governmental activities for the fiscal year ending 2021 is $11,530,110. The net position of our business -type activities is reported at $4,684,746 for the fiscal year ending 202 1. Overall, the financial position of the total primary government increased $885,144 during the current fiscal year. Net position for the governmental activities increased $682,758 and net position for the business -type activities increased $202,386. 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 - Employee Benefits Restricted - Dredging Projects Restricted - Underground Utilities Restricted - Infrastructure Projects Restricted - Repairs & Replacements Unrestricted Total Net Position Town of Gulf Stream Net Position September 30, 2020 and 2021 Governmental Activities Business -type Activities 2020 2021 2020 2021 Total 2020 2021 $ 8,720,116 $ 8,823,725 $ 2,620,141 $ 1,897,856 $ 11,340,257 $ 10,721,581 3,269,122 3,741,064 2,805,023 2,910,496 6,074,145 6,651,560 11,989,238 12,564,789 5,425,164 4,808,352 17,414,402 17,373,141 12,483 10,230 12,483 10,230 537,233 491,414 38,269 122,511 575,502 613,925 596,552 521,160 1,095 1,095 597,647 522,255 1,M,785 1,012,574 39,364 123,606 1,173,149 1,136,180 20,584 32,335 20,584 32,335 2,980,620 3,661,120 1,901,583 2,910,007 4,882,203 6,571,127 165,197 177,328 165,197 177,328 17,820 17,820 17,820 17,820 378,792 16,540 378,792 16,540 98,565 188,348 98,565 188,348 796,888 933,596 796,888 933,596 7,206,358 7,468,954 1,783,889 841,143 8,990,247 8,310,097 $10,847,352 $11,530,110 $ 4,482,360 $ 4,684,746 $ 15,329,712 $ 16,214,856 W1 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 2021, there was an increase in the total net position from Fiscal Year 2020 for governmental activities which totaled $682,758. The 2021 net position total for governmental activities, which includes the General Fund, Special Assessment Fund, and Infrastructure Surtax Fund, was $11,530,110. Expenses of the governmental activities increased $1,054,987 from Fiscal Year 2020 to Fiscal Year 2021. The increase in expenses was the result in the Town Commission pursuing rising tides and correcting drainage issues in the Town's Core District. Widening of specific streets, outfall valve replacements and finishing the Phase 11 of the AlA Watermain Replacement Project were the highlights of the infrastructure repairs and improvements. There was a significant increase in expenses for the Streets Department in Fiscal Year 2021. Part of Phase II of the AIA Watermain Replacement Project involved repaving/redesigning parts of the streets in the most northern district of the Town. Due to the Town's very narrow streets, a large portion of the watermains had to go underneath the street. These road repairs along with the drainage improvements resulted in the large increase from Fiscal Year 2020 to Fiscal Year 2021. The increase in business -type net position was $202,386 from Fiscal Year 2020 to Fiscal Year 2021. The Town received the first distribution of American Rescue Plan Act of 2021 funds allotted to the Town as the end of the fiscal year. The Town dedicated those funds to improving the Town's aging water infrastructure to ensure clean water distribution to the residents of the Town. The largest water infrastructure project for the Town is scheduled for design in 2022 and construction beginning Fiscal Year 2022-2023. The Town also purchased and installed smart meters for all of the meters in Town. Smart meters, or digital meters, are much more accurate in the consumption calculation, assists residents and staff to identify water leaks more quickly and help the Town in determining if excessive water usage is related to overwatering. The meters were completely installed and operational for the last water billing in Fiscal Year 2020-2021. The staff immediately saw improvements in water consumption and reporting. The purchase and installation of the smart meters almost entirely accounts for the increase in spending from 2020 to 2021. 0 Management's Discussion and Analysis Town of Gulf Stream Changes in Net Position For the Fiscal Years Ended September 30, 2020 and 2021 Governmental Activities Business -type Activities Total 2020 2021 2020 2021 2020 2021 Revenues Program Revenues Charges for Services $ 717,155 $ 1,170,157 $ 1,080,141 $ L067,886 $ 1,797,296 $ 2,238,043 Operating Grants & Contributions 31,933 24,549 31,933 24,549 Capital Grants and Contributions 132,552 138,298 132,552.00 138,298.00 General Revenues Property Taxes 4,451,048 4,459,374 4,451,048 4,459,374 Infrastructure Surtax 69,563 88,704 69,563 88,704 Communications Taxes 59,246 58,855 59,246 58,855 Gas Taxes 33,125 37,386 33,125 37,386 Utility Service Taxes 235,037 249,103 235,037 249,103 Franchise Fees 148,073 154,978 148,073 154,978 Unrestricted Investment Earnings 107,747 71,662 33,061 19,021 140,808 90,683 Intergovernmental Revenues 107,347 133,159 107,347 133,159 Other 180 375 180 375 Total Revenues 5,960,454 6,448,302 1,245,754 1,225,205 7,206,208 7,673,507 Expenses Governmental Activities General Government 2,010,742 2,214,659 2,010,742 2,214,659 Police Department 1,679,360 1,679,080 1,679,360 1,679,080 Fire Protection 522,015 548,610 522,015 548,610 Streets 311,954 776,528 311,954 776,528 Sanitation 157,745 162,738 157,745 162,738 Physical Environment 15,107 375,772 15,107 375,772 Interest on Long -Term Debt 13,634 8,157 13,634 8,157 Business -Type Activities Water 810,892 1,022,819 810,892 1,022,819 Total Expenses 4,710,557 5,765,544 810,892 1,022,819 5,521,449 6,788,363 Change in Net Position 1,249,897 682,758 434,862 202,386 1,684,759 885,144 Net Position- Beginning, as restated 9,597,455 10,847,352 4,047,498 4,482,360 13,644,953 15,329,712 Net Position - Ending $10,847,352 $11,530,110 $ 4,482,360 $ 4,684,746 $ 15,329,712 $ 16,214,856 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 2020 and 2021 in the chart below. Revenues -Governmental Activities Revenues by Source Comparison Fiscal Year 2020 to Fiscal Year 2021 4,500,000 4,000,000 3,500,000 3,000,000 2,500,000 2,000,000 1,500,000 A� AEW Other Gas Taxes Communications Taxes 1,000,000 dw Unrestricted Investment Earnings Infrastructure Surtax 500,000 Intergovernmental Revenues Franchise Fees Lt Utility Service Taxes Property Taxes 2020 2021 8 r- r-- Management's Discussion and Analysis ➢ The Town's expenses cover a range of services, and total expenses decreased from Fiscal Year 2020 to Fiscal Year 2021. The primary expense is for General Government which includes the administration, finance and legal functions. r ^ Expenses - Governmental Activities Expenses by Function Comparison Fiscal Year 2020 to Fiscal Year 2021 interest on Long -Term Debt I Physical Environment Sanitation 0 Streets IN"= Fire Protection Police Department General Government $- S500,000.00 S1,C00,000.00 S1,500,000.00 $2,000,000.00 S2,500,000.00 ■ 2021 ■ 2020 E r- r- 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 $7,863,684, an increase of $683,562 from the previous fiscal year. The increase was due primarily timing of construction liabilities related to the Town's 10 Year Capital Improvement Plan. Also, the Town received a distribution of ARPA funds that was not anticipated. The Town ended the fiscal year with $27,410 in non -spendable fund balance (which includes inventories and prepaid expenditures), $195,148 in restricted fund balance, which consisted of $17,820 reserved for dredging projects and $177,328 for employee benefits, with $7,641,126 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 2021 was $4,684,746. The net position of the water fund increased $202,386 from the prior year. Water rates were not increased during Fiscal Year 2021. 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 continues to battle lawsuits regarding to public record requests from prior to 2015. The Town still is actively and aggressively defending itself in these multiple lawsuits. More information can be found in Note 12. 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. Though the Town did not anticipate inflation increasing as rapidly as it has during Fiscal Year 2022, the Town's prudent and conservative approach to spending and saving has been very beneficial during this period of economic instability. The Town paid the final payment on the Undergrounding Note in April of 2022. The Town has no outstanding debt and is prepared to continue the 10 Year CIP without delay. There was a tremendous amount of turnover for the police department during Fiscal Year 2021 and it continued into Fiscal Year 2022. The police department voted to unionize. At the time of this publication, no contract had been agreed upon and negotiations will continue during the budget process for Fiscal Year 2023. The police department continues to have unfilled budgeted positions; however, this is a trend affecting multiple law enforcement jurisdictions. 10 r- rr Management's Discussion and Analysis r- CAPITAL ASSETS AND DEBT ADMINISTRATION Capital Assets At the end of fiscal year 2021, the Town had invested $6,651,560 in a broad range of capital assets including police equipment, buildings, and infrastructure and water improvements. Additional r information can be found in Note 5 to the financial statements. Town of Gulf Stream Capital Assets (Net of Depreciation) September 30, 2020 and 2021 Governmental Activities Business -type Activities Total 2020 2021 2020 2021 2020 2021 - Net Capital Assets Land $ 376,523 $ 376,523 $ $ $ 376,523 $ 376,523 Construction in Progress 756,712 600,512 1,357,224 Buildings 393,741 382,018 393,741 382,018 Water system improvements 1,498,485 2,479,511 1,498,485 2,479,511 Equipment 251,616 282,128 105,514 430,985 357,130 713,113 Intangible Assets 7,678 5,631 7,678.00 5,631 Infrastructure 1,482,852 2,694,764 1,482,852 2,694,764 Total Net Capital Assets $ 3,269,122 $ 3,741,064 $ 2,204,511 $ 2,910,496 $ 5,473,633 $ 6,651,560 Long -Term Liabilities - As of September 30, 2021, the Town had $327,255 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, 2020 and 2021 Governmental Activities Business -type Activities Total 2020 2021 2020 2021 2020 2021 Promissory Note $ 521,986 $ 263,739 $ $ $ 521,986 $ 263,739 OPEB 59,892 45,306 59,892 45,306 Litigation Settlement 38,582 195,000 38,582 195,000 Compensated Absences 14,674 17,115 1,095 1,095 15,769 18,210 Total Long -Term Liabilities $ 6352134 $ 521,160 $ 1,095 $ 1,095 $ 6362229 $ 522,255 11 Management's Discussion and Analysis ECONOMIC FACTORS AND NEXT YEAR'S BUDGETS AND RATES r • 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. The Town has already received the first funds distribution and will hold the funds until construction on the Core District Infrastructure Project begins. • 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. The Town was notified during Fiscal Year 2022 that the City of Delray Beach will increase their water rates over the next five Fiscal Years. The first increase will be 5.32% and will start in August of 2022. More information can be found at https://www delrqybeachfl.gov/government/citesdepartments/utilities/water-rates. As the Town purchases water from the City of Delray Beach, the Town will adjust their water rates accordingly beginning in Fiscal Year 2023. • The Town of Gulf Stream has contracted the City of Delray Beach since 2012 to act in the capacity of the Town's Building Official and Florida Building Code permitting department. During Fiscal Year 2022, the City of Delray Beach notified the Town that the current contract was no longer sustainable for their city and would have to restructure the fees, services and procedures if the Town wanted to continue with the interlocal agreement. The Town is analyzing all options as to the best service for the Town residents. 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. 12 r- TOWN OF GULF STREAM, FLORIDA Statement of Net Position September 30, 2021 r- Assets Cash and cash equivalents Investments Accounts receivable Inventories Internal balances Prepaid expenses Restricted assets Cash and cash equivalents Investments Accounts receivable Assessments receivable Capital assets Non -depreciable Depreciable (net of depreciation) Total assets Deferred outflows of resources OPEB items Liabilities Accounts payable Contracts and retainage payable Accrued liabilities Unearned revenue Payable from restricted assets Accrued interest payable Damage deposit bonds Long-term liabilities Payable within one year Payable after one year Total liabilities Deferred inflows of resources OPEB items Net position Net investment in capital assets Restricted for employee benefits Restricted for dredging Restricted for underground utilities Restricted for infrastructure projects Restricted for repairs, replacements and improvements Unrestricted Total net position Primary Government Governmental. Business -type Activities Activities Total $ 533,647 $ 938,720 $ 1,472,367 7,411,906 7,411,906 92,357 214,781 307,138 7,805 7,805 189,241 (189,241) 19,605 19,605 187,338 910,412 1,097,750 102,964 102,964 16,027 23,184 39,211 262,835 262,835 376,523 376,523 3,364,541 2,910,496 6,275,037 12,564,789 4,808,352 17,373,141 10,230 10,230 51,578 113,494 165,072 79,944 489 80,433 29,162 1,053 30,215 248,013 7,475 255,488 2,717 2,717 80,000 80,000 280,854 1,095 281,949 240,306 240,306 1,012,574 123,606 1,136,180 32,335 32,335 3,661,120 2,910,007 6,571,127 177,328 177,328 17,820 17,820 16,540 16,540 188,348 188,348 933,596 933,596 7,468,954 841,143 8,310,097 $ 11,530,110 $ 4,684,746 $ 16,214,856 See notes to the financial statements 13 TOWN OF GULF STREAM, FLORIDA Statement of Activities For the Year Ended September 30, 2021 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 14 Expenses $ 2,214,659 1,679,080 548,610 776,528 162,738 375,772 8,157 5,765,544 Charges for Services $ 970,939 24,365 161,396 13,457 1,170,157 1,022,819 1,067,886 $ 6,788,363 $ 2,238,043 r-, 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 $ 12,250 $ $ (1,231,470) $ $ (1,231,470) (1,654,715) (1,654,715) (548,610) (548,610) (776,528) (776,528) (1,342) (1,342) r 12,299 (350,016) (350,016) (8,157) (8,157) 24,549 (4,570,838) (4,570,838) 138,298 183,365 183,365 ' $ 24,549 $ 138,298 (4,570,838) 183,365 (4,387,473) General revenues Property taxes 4,459,374 4,459,374 Infrastructure surtax 88,704 88,704 Communications services taxes 58,855 58,855 Gas taxes 37,386 37,386 Utility service tax 249,103 249,103 Franchise taxes 154,978 154,978 Intergovernmental shared revenues 133,159 133,159 Unrestricted investment earnings 71,662 19,021 90,683 Miscellaneous revenues 375 375 Total general revenues 5,253,596 19,021 5,272,617 Change in net position 682,758 202,386 885,144 ` Net position - beginning, as restated 10,847,352 45482,360 15,329,712 Net position - ending $ 11,530,110 $ 4,684,746 $ 16,214,856 See notes to the financial statements. 15 r- r- r-- TOWN OF GULF STREAM, FLORIDA Balance Sheet - Governmental Funds September 30, 2021 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 Due to other funds Unearned revenue Deposits payable Total liabilities Deferred inflows of resources Unearned revenue Unavailable revenue Total deferred inflows of resources Fund equity Nonspendable Inventories Prepaids Restricted for Employee benefits Dredging projects Infrastructure projects Underground utilities Unassigned Total fund equity Total liabilities, deferred inflows of resources, and fund equity Special Nonmajor Total General Assessment Governmental Governmental Fund Fund Fund Funds $ 533,647 $ 13,620 $ 173,718 $ 720,985 7,509,726 5,144 7,514,870 92,357 1,397 14,630 108,384 262,835 262,835 189,241 189,241 7,805 7,805 19,605 19,605 $ 8,352,381 $ 282,996 $ 188,348 $ 8,823,725 $ 51,578 79,944 29,162 248,013 80,000 488,697 262,835 262,835 $ 51,578 79,944 29,162 248,013 80,000 488,697 262,835 262,835 7,805 7,805 19,605 19,605 177,328 177,328 17,820 17,820 188,348 188,348 20,161 20,161 7,641,126 7,641,126 7,863,684 20,161 188,348 8,072,193 $ 8,352,381 $ 282,996 $ 188,348 $ 8,823,725 See notes to the financial statements 16 TOWN OF GULF STREAM, FLORIDA Reconciliation of the Balance Sheet of Governmental Funds to the Statement of Net Position September 30, 2021 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 $ 7,162,639 Less accumulated depreciation (3,421,575) 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. Unavailable revenue 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 (263,739) Accrued interest payable (2,717) (195,000) Compensated absences (17,115) " Total other postemployment benefits liability (45,306) 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 Other postemployment plan related deferred inflows Net position of governmental activities See notes to the financial statements 17 $ 8,072,193 3,741,064 262,835 (523,877) 10,230 (32,335) $ 11,530,110 r- TOWN OF GULF STREAM, FLORIDA Statement of Revenues, Expenditures, and Changes in Fund Balance Governmental Funds For the Year Ended September 30, 2021 r Special Nonmajor Total General Assessment Governmental Governmental Fund Fund Fund Funds r Revenues Taxes $ 4,804,718 $ $ 88,704 $ 4,893,422 Intergovernmental revenue 133,159 133,159 Licenses and permits 733,663 733,663 Charges for services 173,028 173,028 Fines and forfeits 24,365 24,365 Investment earnings 71,662 11,219 1,079 83,960 Special assessments 258,250 258,250 Miscellaneous 393,247 13,458 406,705 Total revenues 6,333,842 282,927 89,783 6,706,552 Expenditures Current General and administrative 2,033,202 2,033,202 Police department 1,604,392 1,604,392 Fire protection 548,610 548,610 r Streets 595,658 595,658 Sanitation 162,738 162,738 Physical environment 375,772 375,772 Capital outlay 750,680 750,680 Debt service Principal 258,247 258,247 Interest 10,910 10,910 Total expenditures 5,695,280 644,929 6,340,209 Excess (deficiency) of revenues over (under) expenditures 638,562 (362,002) 89,783 366,343 Net change in fund balance 638,562 (362,002) 89,783 366,343 Fund balance - beginning of the year, as restated 7,225,122 382,163 98,565 7,705,850 Fund balance - end of the year $ 7,863,684 $ 20,161 $ 188,348 $ 8,072,193 See notes to the financial statements 18 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, 2021 r_ Net change in fund balance of governmental funds $ 366,343 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 $ 754,277 r Less current year depreciation (279,361) 474,916 Gains and losses on the disposal of fixed assets are not reported in the governmental funds but are reported in the statement of activities Net book value of fixed asset disposals (2,974) 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 (258,250) 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 258,247 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 (156,418) Change in accrued interest payable 2,753 Change in long-term compensated absences (2,441) Change in other postemployment liability and related deferred amounts 582 Change in net position of governmental activities $ 682,758 See notes to the financial statements 19 r- r- TOWN OF GULF STREAM, FLORIDA Statement of Net Position Proprietary Fund September 30, 2021 Enterprise Fund Assets Current assets Cash and cash equivalents $ 938,720 Accounts receivable, net 214,781 Restricted assets Cash and cash equivalents 910,412 Accounts receivable 23,184 Total current assets 2,087,097 Noncurrent assets Depreciable capital assets 4,268,418 Less acumulated depreciation (1,357,922) Total noncurrent assets 2,910,496 Total assets 4,997,593 Liabilities Current liabilities Accounts payable 113,494 Contracts and retainage payable 489 Accrued liabilities 1,053 Compensated absences payable 1,095 Due to other funds 189,241 Unearned revenue 7,475 Total current liabilities 312,847 Total liabilities 312,847 Net position Net investment in capital assets 2,910,007 Restricted for repairs, replacements and improvements 933,596 Unrestricted 841,143 Total net position $ 4,684,746 See notes to the financial statements 20 TOWN OF GULF STREAM, FLORIDA Statement of Revenues, Expenses, and Changes in Fund Net Position Proprietary Fund For the Year Ended September 30, 2021 Enterprise Fund Operating revenues Charges for services $ 1,067,886 Total operating revenues 1,067,886 Operating expenses Personnel 84,560 Water purchases 751,126 Repairs and maintenance 17,789 Depreciation expense 102,277 Other expenses 67,067 Total operating expenses 1,022,819 Operating income 45,067 Nonoperating revenues Interest income 19,021 Total nonoperating revenues 19,021 Income before capital contributions 64,088 Capital contributions Connection fees 1,590 Reserve fees 136,708 Total capital contributions 138,298 Change in net position 202,386 Net position - beginning of the year 4,482,360 Net position - end of the year $ 4,684,746 See notes to the financial statements 21 r- r--- TOWN OF GULF STREAM, FLORIDA Statement of Cash Flows - Proprietary Fund For the Year Ended September 30, 2021 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 Connection 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 r 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 Unearned revenue Total adjustments Net cash provided by operating activities See notes to the financial statements 22 Enterprise Fund $ 1,037,916 (88,490) (754,514) 83,332 278,244 138,079 1,590 (1,110,701) (971,032) 19,021 19,021 (673,767) 2,522,899 $ 1,849,132 $ 45,067 102,277 (33,185) 81,468 (930) 83,332 3,215 236,177 $ 281,244 r- TOWN OF GULF STREAM, FLORIDA Notes to the Financial Statements September 30, 2021 r 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 Entity 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 r (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. 23 TOWN OF GULF STREAM, FLORIDA Notes to the Financial Statements September 30, 2021 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 ofAccountinizand 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. 24 TOWN OF GULF STREAM, FLORIDA Notes to the Financial Statements �— September 30, 2021 r 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. 25 r-� TOWN OF GULF STREAM, FLORIDA Notes to the Financial Statements September 30, 2021 NOTE 1— 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. 26 7- TOWN OF GULF STREAM, FLORIDA Notes to the Financial Statements r- September 30, 2021 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 r 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: r 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. 27 TOWN OF GULF STREAM, FLORIDA Notes to the Financial Statements September 30, 2021 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 not capitalized in accordance with Governmental Accounting Boards Statement No. 89. 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. 28 TOWN OF GULF STREAM, FLORIDA Notes to the Financial Statements September 30, 2021 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: 29 !^ TOWN OF GULF STREAM, FLORIDA Notes to the Financial Statements r September 30, 2021 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. 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. 30 TOWN OF GULF STREAM, FLORIDA Notes to the Financial Statements September 30, 2021 NOTE I — SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued) Fund Balance (Continued) f 5. 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: 1. 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". 31 TOWN OF GULF STREAM, FLORIDA Notes to the Financial Statements September 30, 2021 r__ NOTE 1— SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued) Budgetary 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. 32 r', r-- TOWN OF GULF STREAM, FLORIDA Notes to the Financial Statements September 30, 2021 r--, NOTE 1— SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued) Use of 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. Implementation ofAccountiL7g Pronouncements The Town implemented the following Governmental Accounting Standards Board Statements during the current fiscal year. GASB Statement No. 84, Fiduciary Activities. This Statement improves guidance regarding the identification of fiduciary activities for accounting and financial reporting purposes and how those activities should be reported. GASB 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. The Town implemented the provisions of this statement related to GASB Statements No. 14 and No. 84 in the current fiscal year. The provisions related to Section 457 deferred compensation plans will be implement for the fiscal year ending September 30, 2022. Recently Issued Accounting 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. 33 r— TOWN OF GULF STREAM, FLORIDA Notes to the Financial Statements September 30, 2021 r- NOTE 1— SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued) Recently Issued Accounting Pronouncements (Continued) 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 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. 34 r TOWN OF GULF STREAM, FLORIDA Notes to the Financial Statements 7 September 30, 2021 NOTE I — SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued) Recentiv Issued AccountinjZ Pronouncements (Continued) 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. In June 2020, the GASB issued Statement No. 97, Certain Component Unit Criteria, and r l 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. In April 2022, the GASB issued Statement No. 99, Omnibus 2022. The requirements of this Statement will enhance comparability in the application of accounting and financial reporting requirements and will improve the consistency of authoritative literature. Consistent authoritative literature enables governments and other stakeholders to more easily locate and apply the correct accounting and financial reporting provisions, which improves the consistency with which such provisions are applied. The comparability of financial statements also will improve as a result of this Statement. Better consistency and comparability improve the usefulness of information for users of state and local government financial statements. The requirements of this Statement are effective as follows: The requirements related to extension of the use of LIBOR, accounting for SNAP distributions, disclosures of nonmonetary transactions, pledges of future revenues by pledging governments, clarification of certain provisions in Statement 34, as amended, and terminology updates related to Statement 53 and Statement 63 are effective for upon issuance (fiscal year ending September 30, 2022). The requirements related to leases, public -private and public -public partnerships, and subscription -based information technology arrangements are effective for fiscal years ending September 30, 2023, and all reporting periods thereafter. • The requirements related to financial guarantees and the classification and reporting of derivative instruments within the scope of Statement 53 are effective for fiscal years ending September 30, 2024, and all reporting periods thereafter. 35 r TOWN OF GULF STREAM, FLORIDA Notes to the Financial Statements r September 30, 2021 NOTE 1— SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued) Recently Issued Accounting Pronouncements (Continued) r In June 2022, the GASB issued Statement No. 100, Accounting Changes and Error Corrections. The requirements of this Statement will improve the clarity of the accounting and financial reporting requirements for accounting changes and error corrections, which will result in greater consistency in application in practice. In turn, more understandable, reliable, relevant, consistent, and comparable information will be provided to financial statement users for making decisions or assessing accountability. In addition, the display and note disclosure requirements will result in more consistent, decision useful, understandable, and comprehensive information for users about accounting changes and error corrections. The requirements of this Statement are effective for accounting changes and error corrections made in fiscal years ending September 30, 2024, and all reporting periods thereafter. Earlier application is encouraged _ In June 2022, the GASB issued Statement No. 101, Compensated Absences. The unified recognition and measurement model in this Statement will result in a liability for compensated absences that more appropriately reflects when a government incurs an obligation. In addition, the model can be applied consistently to any type of compensated absence and will eliminate potential comparability issues between governments that offer different types of leave. The model also will result in a more robust estimate of the amount of compensated absences that a government will pay or settle, which will enhance the relevance and reliability of information about the liability for compensated absences. The requirements of this Statement are effective for fiscal years ending September 30, 2025, and all reporting periods thereafter. Earlier application is encouraged. NOTE 2 - DEPOSITS AND INVESTMENTS Deposits As of September 30, 2021, the carrying amount of the Town's deposits was $10,084,787, and the bank balances totaled $10,097,903. 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. 36 r- TOWN OF GULF STREAM, FLORIDA Notes to the Financial Statements September 30, 2021 NOTE 2 — DEPOSITS AND INVESTMENTS (Continued) 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. 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 level in which an asset is assigned is not indicative of its quality but an indication of the source of valuation inputs The hierarchy is based on valuation inputs used to measure the fair value as follows: Level 1: 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. Certificates of deposit are exempt from reporting under the fair value hierarchy, and their fair value is measured at cost. As of September 30, 2021, the Town held the following certificates of deposit: Description Cost Days to Maturity Flagler Bank CD $ 278,153 183 Legacy Bank CD 289,883 230 Synovus Bank CD 251,451 66 $ 819,487 37 TOWN OF GULF STREAM, FLORIDA Notes to the Financial Statements September 30, 2021 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, 2021, the Town's receivables for the individual major funds, including applicable allowances for uncollectible accounts, are as follows: Taxes Accounts - billed Due from other governments Special assessments Allowance for uncollectibles Net receivables General Fund Special Nonmajor Assessment Governmental Fund Fund $ 34,439 $ $ 14,630 26,685 31,233 1,397 262,835 Water Fund 247,965 92,357 264,232 14,630 247,965 (10,000) $ 92,357 $ 264,232 $ 14,630 $ 237,965 38 TOWN OF GULF STREAM, FLORIDA Notes to the Financial Statements September 30, 2021 NOTE 4 — INTERFUND RECEIVABLES AND PAYABLES Individual interfund receivables and payables at September 30, 2021, are as follows: Receivable Fund General Fund NOTE 5 — CAPITAL ASSETS Payable Fund Enterprise Fund Amount $189,241 Capital asset activity for the year ended September 30, 2021, 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 Balance Additions Deletions Ending Balance $ 376,523 $ $ $ 376,523 756,712 624,422 (1,381,134) 1,133,235 624,422 (1,381,134) 376,523 1,240,621 14,963 (4,235) 1,251,349 829,369 105,038 (73,385) 861,022 10,237 10,237 3,272,520 1,390,988 4,663,508 5,352,747 1,510,989 (77,620) 6,786,116 6,485,982 2,135,411 (1,458,754) 7,162,639 (846,880) (26,686) (577,753) (71,552) (2,559) (2,047) (1,789,668) (179,076) (3,216,860) (279,361) 4,235 70,411 74,646 (869,331) (578,894) (4,606) (1,968,744) (3,421,575) .j,1by,122, '�1,bJO,VJV 4'115301+51VO) p-),I't1,VV'T Q r- TOWN OF GULF STREAM, FLORIDA Notes to the Financial Statements r September 30, 2021 NOTE 5 — CAPITAL ASSETS (Continued) Beginning Ending r Business -Type Activities Balance Additions Deletions Balance Assets not being depreciated Construction in progress $ 600,512 $766,087 $(1,366,599) $ Total not being depreciated 600,512 766,087 (1,366,599) Assets being depreciated Water system improvements 2,658,922 1,068,506 3,727,428 Equipment 200,722 340,268 540,990 r Total being depreciated 2,859,644 1,408,774 4,268,418 Total at historical cost 3,460,156 2,174,861 (1,366,599) 4,268,418 Accumulated depreciation Water system improvements (1,160,437) (87,480) (1,247,917) Equipment (95,208) (14,797) (110,005) Total accumulated (1,255,645) (102,277) (1,357,922) depreciation Business -type activities, net $2,204,511 $2,072,584 $(1,366,599) $2,910,496 Depreciation expense was charged to functions and programs of the primary government as follows: Governmental activities: Streets $181,05 8 Police department 69,360 General government 28,943 Total governmental activities $279,361 Business -type activities: Municipal water $102,277 TOWN OF GULF STREAM, FLORIDA Notes to the Financial Statements September 30, 2021 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, 2021 principal and interest to maturity on April 1, 2022 to be paid from pledged funds totaled $269,157. Principal and interest paid for the current fiscal year was $269,157 and pledged special assessments were $258,250. Annual debt service requirements to maturity for the Note from direct borrowings are as follows: Year Ended September 30 1 Principal Interest Payment 2022 $263,739 $5,418 $269,157 $263,739 $5,418 $269,157 Interest Expense The total interest cost incurred on all Town debt for the year ended September 30, 2021, was $8,157 and total interest paid during the year was $10,910. No interest was capitalized in the Enterprise Fund during the year. 41 r— M TOWN OF GULF STREAM, FLORIDA Notes to the Financial Statements September 30, 2021 NOTE 6 — LONG-TERM LIABILITIES (Continued) Changes in the Town's long-term liabilities for the year ended September 30, 2021 are summarized as follows: Governmental Activities r� Note from direct borrowings OPEB Litigation settlement Compensated absences Total Governmental Activities Business -type Activities Compensated absences Beginning Balance Additions Deletions $521,986 $ $(258,247) 59,892 5,318 (19,904) 38,582 195,000 (38,582) 14,674 93,112 (90,671) $635,134 $293,430 $(407,404) Beginning Balance Additions Deletions Ending Due Within Balance One Year $263,739 $263,739 45,306 195,000 17,115 17,115 $521,160 $280,854 Ending Due Within Balance One Year $1,095 $1,095 $(1,095) $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 employment before satisfying the vesting requirement are used to reduce the Town's current -period contribution requirement. 42 TOWN OF GULF STREAM, FLORIDA Notes to the Financial Statements September 30, 2021 NOTE 7 — DEFINED CONTRIBUTION EMPLOYEE RETIREMENT PLAN (Continued) For the fiscal year ended September 30, 2021, the Town recognized pension expense of $332,467 for the Plan, and as of the fiscal year end, the Town reported no payables for outstanding contributions to the Plan. There were $12,655 of forfeitures during the current fiscal year, and the balance of forfeitures was $64,340 as of September 30, 2021. 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. 43 TOWN OF GULF STREAM, FLORIDA Notes to the Financial Statements September 30, 2021 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, 2020, the latest valuation date: Active plan members 17 Inactive plan members or beneficiaries currently receiving benefits Inactive plan members or beneficiaries entitled to but not yet receiving benefits 17 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, 2021, the rate was 2.43% based on the S&P Municipal Bond 20-year High Grade Index at September 30, 2021. 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 2.14%. LI' TOWN OF GULF STREAM, FLORIDA Notes to the Financial Statements September 30, 2021 NOTE 9 — OTHER POSTEMPLOYMENT BENEFITS (Continued) OPEB Liability OPEB Expense and Deferred Outflows of Resources and Deferred Inflows of Resources Related to OPEB At September 30, 2021, the Town reported a total OPEB liability of $45,306. For the fiscal year ended September 30, 2021, the Town recognized an OPEB expense of $1,246. As of September 30, 2021, 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 $ 185 $ 20,428 Demographic experience 10,045 11,907 $ 10,230 $ 32,335 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 2022 $ (4,072) 2023 (4,072) 2024 (4,007) 2025 (3,907) 2026 (3,271) Thereafter (2,776) $ (22,105) 45 r -- TOWN OF GULF STREAM, FLORIDA Notes to the Financial Statements September 30, 2021 NOTE 9 — OTHER POSTEMPLOYMENT BENEFITS (Continued) Actuarial Methods and Assumptions Significant methods and assumptions were as follows: Valuation date: October 1, 2020 Measurement date: September 30, 2021 Actuarial cost method: Entry Age Cost Method Discount rate: 2.43% 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 8.50% for the 2020/21 fiscal year graded down by 0.50% per year to 5.00% for the 2027/28 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 $225.00 for each of the retiree and the retiree's spouse has been assumed at age 60 for the 2020/21 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 termination is 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 under the PPO plan until age 65 upon retirement or disability; of those electing coverage for themselves, 50% are also assumed to elect coverage 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 increased from 2.14% per annum to 2.43% per annum; the healthcare cost trend rates were increased from 6.00% for the 2020/21 fiscal year graded down to 5.00% to 8.50% for the 2020/21 1 fiscal year graded down to 5.00%; the implied monthly subsidy at age 60 for the 2020/21 fiscal year was decreased from $266.25 to $225.00. 46 TOWN OF GULF STREAM, FLORIDA Notes to the Financial Statements September 30, 2021 NOTE 9 — OTHER POSTEMPLOYMENT BENEFITS (Continued) Total OPEB Liability The components of the total OPEB liability as of September 30, 2021 were as follows: Total OPEB Description Liability Balance September 30, 2020 $ 59,892 Changes for the year: Service cost 3,793 Expected interest growth 1,525 Demographic experience (13,647) Benefit payments & refunds (1,828) Assumptions changes (4,429) Net change (14,586) Balance September 30, 2021 $ 45,306 Covered -employee payroll $1,737,443 Total OPEB liability as a percentage of covered -employee payroll 2.61% 47 TOWN OF GULF STREAM, FLORIDA Notes to the Financial Statements September 30, 2021 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 2.43% 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 Discount Rate 1.43% 2.43% 1% Increase 3.43% $ 48,141 $ 45,306 $ 42,725 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 (8.50% 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 Sensitivi Total OPEB Liability Healthcare Cost 1% Decrease Trend Rate 7.50% - 4.00% 8.50% - 5.00% $ 41,640 $ W. 1% Increase 9.50% - 6.00% 45,306 $ 49,534 TOWN OF GULF STREAM, FLORIDA Notes to the Financial Statements t— September 30, 2021 r-. 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, 2021, the Town paid an annual service fee in the amount of $548,116. 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. Interlocal Agreement for Dispatch Service - City 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, 2021, the Town paid $60,243 pursuant to the agreement. Interlocal Agreement for Water Purchase - CiU 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, 2021, the Town paid $751,126 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 permitting 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 49 TOWN OF GULF STREAM, FLORIDA Notes to the Financial Statements r~ September 30, 2021 r, NOTE 10 — INTERLOCAL AGREEMENTS (Continued) Interlocal Agreement for Permitting and Inspection Services - Cit)ofDelray Beach (Continued) cancelled by either parry 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, 2021, the Town paid $446,666 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, 2021, the Town made payments of $162,738 pursuant to the agreement. 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. Certain settled claims exceed insurance coverage during the fiscal years ended September 30, 2019, 2020, and 2021. 50 r TOWN OF GULF STREAM, FLORIDA Notes to the Financial Statements !� September 30, 2021 NOTE 12 — RISK MANAGEMENT (Continued) Florida Statutes 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 five remaining lawsuits alleging violations by the Town of the State of Florida's Public Records Law. Two cases remain pending before the trial court for a fee award. The first case stalled when the Plaintiff entity filed for bankruptcy. Prior to that, Plaintiff s expert testified that a reasonable fee award would be approximately $37,000. However, a fee award for this case cannot be reasonably determined at this time. For the second case, the Town will argue that a proper fee award is in the $130,000 range, that costs should be limited to approximately $25,000, and that interest should be denied or limited to the $40,000 range. As a result, the Town will attempt to limit its exposure to approximately $195,000. A liability and expense in this amount are reported in the government -wide financial statements of the Governmental Activities. Three other cases alleging violations of the Public Records Law by the Town were still pending on appeal limited to the issue of the amount of fees, which have already been paid. The Court rejected each of Plaintiff's claims in each appeal, except for approximately $6,000 in attorney's fees on a specific, limited issue in one case. Nonetheless, the Plaintiff has not yet exhausted his appellate remedies in these three cases. He filed motions in three different cases in June of 2022, seeking a certification that would permit a higher level of review by the Florida Supreme Court on the issue of whether he is entitled to an additional fee award for litigating the amount of his claim for attorney's fees. While an adverse outcome is unlikely, in the event of an adverse outcome before the Florida Supreme Court, potential awards of additional attorney's fees and costs under section 119.12, Florida Statutes, would become available to the Plaintiff and would fall outside the scope of the Town's liability coverage. As a result, these cases still pose a risk of financial exposure to the Town. The amount of additional exposure is currently unknown and will require additional discovery. Accordingly, no provision for any liability that may result has been made in the accompanying financial statements. 51 TOWN OF GULF STREAM, FLORIDA Notes to the Financial Statements r September 30, 2021 NOTE 13 — OPERATING LEASE In July 2021, the Town entered into an operating lease for two copiers. The lease is for a term of 36 months and requires minimum monthly payments $503 that commenced in July 2021. For the year ended September 30, 2021, the Town made payments of $2,368 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 2022 $6,036 2023 6,036 2024 4,527 r $16,599 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. 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. 52 TOWN OF GULF STREAM, FLORIDA Notes to the Financial Statements September 30, 2021 NOTE 15 — HEALTH REIMBURSEMENT ARRANGEMENT The Town provides a Section 105 Health Reimbursement Arrangement Plan (HRA) to full time employees covered by the Town's group medical plan. The plan will reimburse participants for in - network and out -of -network medical, dental, vision, prescription and other medical expenses under Section 213(d) of the Internal Revenue Code that they are required to pay under the group health plan. Eligible expenses cannot also be reimbursed by another plan nor paid pre-tax by another health plan coverage or program. Participants will be reimbursed for up to $3,000 for eligible expenses for each plan year. This amount will be prorated for mid -year new hires. Unused amounts remaining in a participant's account at the end of the coverage period will carry forward into the next coverage period to be used for future eligible expenses. The plan will cover the participant, spouse, and dependents who are also covered under the participant's group medical plan. Dependents include natural and adopted children, stepchildren, and foster children. The plan permits a participant to elect out of the plan annually. The Town will make contributions of $3,000 annually to an HRA account for each participant, prorated for mid -year new hires. For the year ended September 30, 2021, the Town made contributions of $58,000 to the HRA account, and participants were reimbursed $45,869 for eligible expenses they paid. As of September 30, 2021, the balance in the HRA account was $177,328. NOTE 16 — CHANGE IN ACCOUNTING PRINCIPLE As discussed in Note 1, the Town implemented GASB Statement No. 84, Fiduciary Activities, during the current fiscal year. In the prior fiscal year, the Health Reimbursement Arrangement discussed in Note 15 was accounted for in an agency fund. GASB Statement No. 84 eliminated the use of agency funds. The HRA is now accounted for in the General Fund. The cumulative effect of applying this statement has been reported as a restatement of the beginning net position of the governmental activities on the entity -wide financial statements and the fund balance of the General Fund on the fund financial statements. A reconciliation of the prior period ending net position and fund balance to the current year beginning net position and fund balance are as follows. Balance at September 30, 2020, as reported Adjustment for adoption of GASB 84 Balance at September 30, 2020, as restated 53 Governmental Activities General Fund $ 10,682,155 $ 7,059,925 165,197 165,197 $ 10,847,352 $ 7,225,122 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, 2021 Variance with Final Budget Budgeted Amounts Actual Positive Original Final Amounts (Negative) Taxes Ad valorem taxes $ 4,456,805 $ 4,456,805 $ 4,459,374 $ 2,569 Local option fuel taxes 29,000 29,000 37,386 8,386 Utility service taxes 218,000 218,000 249,103 31,103 Communications services taxes 57,000 57,000 58,855 1,855 Total taxes 4,760,805 4,760,805 4,804,718 43,913 Licenses and permits Inspecction Fees 70,000 70,000 132,019 62,019 Franchise fees 121,800 121,800 154,978 33,178 Building permits 300,000 425,437 446,666 21,229 Total licenses and permits 491,800 617,237 733,663 116,426 Intergovernmental revenue State revenue sharing proceeds 92,700 92,700 126,939 34,239 Shared revenue from other local units 1,650 1,650 6,220 4,570 Grants Total intergovernmental revenue 94,350 94,350 133,159 38,809 Charges for services Solid waste collection fees 156,000 156,000 161,396 5,396 Other 3,200 3,200 11,632 8,432 Total charges for services 159,200 159,200 173,028 13,828 Judgments, fines and forfeits Judgments and fines 1,200 1,200 20,436 19,236 Violation of local ordinances 2,500 2,500 3,929 1,429 Total judgments, fines, and forfeits 3,700 3,700 24,365 20,665 Investment earnings 51,500 51,500 71,662 20,162 Miscellaneous revenues Contributions 12,000 12,000 12,250 250 Other 15,200 15,200 380,997 365,797 Total miscellaneous revneues 27,200 27,200 393,247 366,047 Total revenues 5,588,555 5,713,992 6,333,842 619,850 continued See notes to the budgetary comparison schedule 54 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, 2021 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 - as restated Fund balance, end of year Variance with Final Budget Budgeted Amounts Actual Positive Original Final Amounts (Negative) 1,680,213 1,805,650 1,612,020 193,630 1,324,245 524,245 485,275 38,970 1,944,470 1,944,470 1,670,154 274,316 549,126 549,126 548,611 515 521,157 1,261,866 1,216,482 45,384 169,344 169,344 162,738 6,606 6,188,555 6,254,701 5,695,280 559,421 $ (600,000) $ (540,709) (59,291) (59,291) $ (600,000) $ (600,000) 638,562 $ 1,179,271 59,291 59,291 638,562 $ 1,238,562 7,225,122 $ 7,863,684 See notes to the budgetary comparison schedule 55 TOWN OF GULF STREAM, FLORIDA Notes to the Budgetary Required Supplemental Information (RSI) General Fund September 30, 2021 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 1 st, the Town Manager submits to the Town Commission a proposed operating budget for the fiscal year commencing the next October 1 st. 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. 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, 2021, no departments had an excess of expenditures over appropriations. 56 r, 7 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, 2021 Actuarial Valuation Date 10/01/2016 10/01/2018 10/01/2019 10/01/2020 Measurement Date of Total OPEB Liability 09/30/2018 09/30/2019 09/30/2020 09/30/2021 Employer's Reporting Date 09/30/2018 09/30/2019 09/30/2020 09/30/2021 Total OPEB liability - beginning Changes for the year: Service cost Expected interest growth Demographic experience Benefit payments & refunds Assumption changes Net change in total OPEB liability Total OPEB liability - ending Covered -employee payroll Total OPEB liability as a percentage of covered -employee payroll Chances in Assumptions 2018 2019 $ 66,172 $ 69,996 2020 2021 $ 61,271 $ 59,892 5,843 4,139 4,294 3,793 2,558 2,562 1,329 1,525 16,699 255 (13,647) (3,487) (5,206) (7,002) (1,828) (1,090) (26,919) (255) (4,429) 3,824 (8,725) (1,379) (14,586) $ 69,996 $ 61,271 $ 59,892 $ 45,306 $ 1,533,673 $ 1,616,938 $ 1,721,402 $ 1,737,443 4.56% 3.79% 3.48% 2.61% 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% September 30, 2021 measurement date 2.43% Since the prior measurement date, the discount rate was increased from 2.14% per annum to 2.43% per annum; the healthcare cost trend rates were increased from 6.00% for the 2020/21 fiscal year graded down to 5.00% to 8.50% for the 2020/21 fiscal year graded down to 5.00%; the implied monthly subsidy at age 60 for the 2020/21 fiscal year was decreased from $266.25 to $225.00. 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. 57 r-- N H NOWLEN, HOLT & MINER, P.A. r— 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 r-- N. RONALD BENNETT, CVA, ABV, CFF, CPA 515 N. FLAGLER DRIVE, SUITE 1700 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 BELLE GLADE OFFICE 333 S.E. 2nd STREET OTHER MATTERS BASED ON AN AUDIT OF FINANCIAL POST OFFICE BOX 338 STATEMENTS PERFORMED IN ACCORDANCE WITH BELLE GLADE, TELL PHONEIDA (5613430-0338 ) 996-5612 GOVERNMENT AUDITING STANDARDS 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, 2021, 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 27, 2022. 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. r,o AMERICAN INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS • FLORIDA INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS • CPAMERICA INTERNATIONAL r- 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. Given these limitations, during our audit we did r not identify any deficiencies in internal control that we consider to be material weaknesses. However, material weaknesses may exist that have not been identified. 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. Town of Gulf Stream, Florida's Response to Findings r 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 27, 2022 59 IIA r- NH r- & M NOWLEN, HOLT & MINER, P.A. CERTIFIED PUBLIC ACCOUNTANTS WEST PALM BEACH OFFICE NORTHBRIDGE CENTRE 515 N. FLAGLER DRIVE, SUITE 1700 POST OFFICE BOX 347 WEST PALM BEACH, FLORIDA 33402-0347 TELEPHONE (561) 659-3060 FAX (561) 835-0628 W W W.NHMCPA.COM MANAGEMENT LETTER IN ACCORDANCE WITH r THE RULES OF THE AUDITOR GENERAL OF THE STATE OF FLORIDA To the Honorable Mayor and Members of the Town Commission Town of Gulf Stream, Florida Report on the Financial Statements EVERETT B. NOWLEN (1930-1984), CPA EDWARD T. HOLT, CPA WILLIAM B. MINER, RETIRED ROBERT W. HENDRIX, JR., CPA JANET R. BARICEVICH, RETIRED, CPA TERRY L. MORTON, JR., CPA N. RONALD BENNETT, CVA, ABV, CFF. CPA ALEXIA G. VARGA, CFE, CPA EDWARD T. HOLT, JR, PFS, CPA BRIAN J. BRESCIA. CFP, CPA MARK J. BYMASTER, CFE, CPA RYAN M. SHORE, CFP�, CPA WEI PAN, CPA WILLIAM C. KISKER, CPA BELLE GLADE OFFICE 333 S.E. 2nd STREET POST OFFICE BOX 338 BELLE GLADE, FLORIDA 33430-0338 TELEPHONE (561) 996-5612 FAX (561) 996-6248 We have audited the financial statements of the Town of Gulf Stream, Florida, as of and for the fiscal year ended September 30, 2021, and have issued our report thereon dated June 27, 2022. 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 27, 2022, should be considered in conjunction with this Management Letter. 60 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(l)(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. 61 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 r 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, 2021 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 27, 2022 NIN 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, GA C 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 r--- W W W.NHMCPA.COM MARK J. BYMASTER, CFE, CPA RYAN M. SHORE, CFF- CPA INDEPENDENT ACCOUNTANT'S REPORT PAN, CPA WILLIAM C.. KISKER, CPA ON COMPLIANCE WITH SECTION 218.415, FLORIDA STATUTES BELLE GLADE OFFICE 333 S.E. 2nd STREET r To the Honorable Mayor and Members of the Town Commission POST OFFICE BOX 338 33430-0338 Town of Gulf Stream, Florida BELLE GLATED PHONEI (6) 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, 2021. 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 AICPA. 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 nature, 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. We are required to be independent and to meet our other ethical responsibilities in accordance with relevant ethical requirements relating to the examination engagement. 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, 2021. 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 of Commission, and is not intended to be and should not be used by anyone other than these specified parties. 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PRESERVERS INSTITUTE GB GRAB BAR RO ROUGH OPENING BM BLK BEAM BLOCK HB H05E BIB BI.KG BLOCKING 14 HOOD HARDWARE HARDWOOD 5CHD SCHEDULE BD BF BOARD BOTH FACES HTG HEATING SEAL SEALANT BLD BOTTOM 14VAC HEATING/VENTILATING/AIR SEC SECTION BLDG B/O BUILDING BOTTOM OF HT,HGT HIM, CONDITIONING HEIGHT HOLLOW METAL BERV SOT SNTH SERVICE SHEET SHEATHING B.O. BS BY OTHERS BODY SPRAY HOR HS HORIZONTAL HAND SHOWER soSHUT-OFF SIMI SIMILAR CAB CABINET IN INCH SL SC SLIDING SOLID CORE CPT CI CARPET CAST IRON INCL ID INCLUDE INSIDE DIAMETER 5 SPEC SOUTH SPECIFICATION CK CLG CAULK CEILING N5UL TNT INSULATION INTERIOR SO SF 5QUARE SQUARE FOOT CH GEM CEILING HEIGHT CEMENT JT JOINT SSTL STD STAINLESS STEEL STANDARD C-C CENTER TO CENTER JB JUNCTION BOX STL STEEL 4 CER CENTERLINE CERAMIC KO KNOCK OUT STIR STRUCTURAL SUSPENDED CT C CERAMC TILE CHANNEL LB LABEL SLAWS 5YM SW SYMMETRICAL CLR CLEAR LAV it LAVATORY POUND CL CJT CLOSET CONTROL JOINT LH LTG LEFT HAND LIGHTING TEL TELEPHONE COL COLUMN LW LIGHT WE149T TEMP TEMPERED COMB CONIC GMU COMBINATION CONCRETE CONCRETE MASONRY UNIT MFGR MAS MANUFACTURER MASONRY TFG THK T4G TEMPERED FIXED GLASS THICK TONGUE 4 GROOV E CONST CONSTRUCTION MO MASONRY OPENING TtB TOP < BOTTOM CON JT CONT CONSTRUCTION JOINT CONTINUOUS MAY MAX MATERIAL MAXIMUM T/O TC TOP OF TOP OF CURB COUTR CONTRACTOR PAX MECHANICAL TW TOP OF WALL CLL CFL CONTRACT LIMIT LINE COUNTER FLASHING MEnB MTL MEMBRANE METAL TR Ty P TH IRITERS LABORATORIES CTSK COUNTERSINK MEZZ MEZZANINE TP TOILET PAPER MOLDER CRS COUNT MWK I MN MILLWORK MINIMUM VC UNDERCUT DS DOWN SPOUT M5C MMELLANEOU5 UL UNF UNFINISHED DP DAMPPROOFING MUL MULLION UTIL UTILITY CIS DTL DOUBLE DETAIL NOn NOMINAL U.S.P. UNDER SEPERATE PERMIT DAL CIA DIAGONAL DAMETER N NIC NORTH NOT IN CONTRACT VB VAPOR BARRIER CIFF DIM DIFFUSER DIMENSION NTS NO. - K NOT TO SCALE NUMBER VNR VENT VENEER VENTILATION da DR DITTO DOOR OC ON CENTER VERT VERTICAL ON DOWN OPG OPENING WF WALL FABRIC D DWG DRAIN DRAWING Opp OD OPPOSITE OUTSIDE DIAMETER WP WT WATERPROOFING WEIGHT EA EACW CA OW OVERALL OVERHEAD W WI WEST WIDTH WIDE EJ ST EXPANSION JOINT PVT PAINT I,NIIN WITHO� ELEC ELECTRICAL / ELECTRIC PR PAIR W/O WITHOUT EL EMER ELEVATION EMERGENCY PNL PANEL MAID WOOD ENG ENGINEER PTN PLA5 PARTITION PLASTER WB WOOD BASE EQ - - EQUIP EQUAL EQUIPMENT PLAM PL PLASTIC LAMINATE PLATE EST EXW EXIST E5TIMATE(D) EXHAUST EXISTING PLTWD PT PLYWOOD PRESSURE TREATED EXP EXT EXPANSION EXTERIOR FFET IN FRESH CLIENT JOSEPH 4 LAURA PEHOTA 527 ROLLING PILLS DRIVE FAIRFIELD, CT 06824 TELEPHONE: 203-950-0213 DESIGNER OPUS HONES DESIGN t ENGINEERING 455 NE 5TH AVENUE SUITE D-332 DELRAY BEACH, FL 33483 TELEPHONE: 5G1-577-878G MJZTiFIGAL NOMO I. ALL FIXTURE AND OUTLET LOCATIONS SHALL BE VERIFIED AND COORDINATED WITH STRUCTURAL ELEMENTS 2. CONTRACTOR SMALL VERIFY W/ FP/L LOCATION OF SERVICE. LOCATE METER, DISCONNECT 4 PANEL ACCORDINGLY, 3. ALL ELECTRICAL WORK SMALL BE PREFORMED BASED ON THE N.E.C. AND ALL APPLICABLE CODES 4. ALL WORK SMALL BE DONE IN ACCORDANCE WITH THE LATEST EDITIONS OF THE NATIONAL ELECTRICAL CODE AND SHALL COMPLY WITH ALL LOCAL RULES AND ORDINANCES. 5. UNLESS OTHERWISE NOTED, ALL CONDUCTORS SHALL BE COPPER WITH 'THW' INSULATION FOR SIZE .10 AND SMALLER. CONDUCTORS LARGER THAN .10 SHALL HAVE 'TOW' INSULATION. ALL CONDUCTORS X10 AND SMALLER MAY BE SOLID. ALL CONDUCTORS FB AND LARGER SHALL BE STANDARD, 6ALL RECEPTACLES INSTALLED OUTDOORS SHALL HAVE GROUND FAULT CIRCUIT INTERRUPTER TALL CONVENIENCE OUTLETS TO BE OF GROUNDING TYPE, 8. SMOKE DETECTORS SMALL BE INSTALLED ON THE CEILING AT BOTTOM OF STAIRS AND AT THE TOP LANDINGS 9. SMOKE DETECTORS TO BE POWERED BY HOUSE ELECTRICAL SERVICE WITH BATTERY BACK-UP, VISIBLE 'POWER -ON' INDICATOR AND A TEST BUTTON. ALL SMOKE DETECTORS TO BE INTERCONNECTED AND MUST SIGNAL SIMULTANEOUSLY WITH TEMPORAL SOUND. 10. CONTRACTOR SHALL VERIFY WITH FPIL THE LOCATIONS OF SERVICE AND SHALL LOCATE METER AND PANEL ACCORDINGLY. 11. VERIFY ALL CONDUCTORS AND BREAKERS WITH EQUIPMENT MANUFACTURER'5 SPECIFICATIONS. 12. PROVIDE G.F.I. OUTLETS IN GARAGE, AND LIGHTING FIXTURES WITHIN W-0' OF SWIMMING POOL EDGE. 13. ALL BRANCH CIRCUITS 544ALL BE IN RACEWAY OR NON-METALLIC SHEATHED CABLE, 14. ALL CONDUCTORS SHALL BE COPPER, V.N.O. CONDUCTORS #5 AND SMALLER SHALL HAVE T.W. INSULATION. CONDUCTORS LARGER THAN M SMALL HAVE T.N.W. INSULATION, 15. INSTALL ELECTRICAL SWITCHES 48' A.F.F. UNLESS OTHERWISE NOTED. 16. ALL RECEPTACLES SMALL BE INSTALLED 12' A, F.F. UNLESS OTHERWISE NOTED. 17. CLOSET LIGHTING SHALL BE MIN. 18' CLEAR FROM EDGE OF SHELVES. PLUMBING NOTES L SANITARY LINES SHALL BE OF CAST IRON, OR PVC (SCHEDULE 40) AS APPROVED BY THE BUILDING OFFICIAL. 2. WATER LINES SHALL BE COPPER (UNLESS NOTED OTHERWISE). 3. CONDENSE LINE5 SHALL BE 3/4' 0 PVC (SCHEDULE 40),IN5ULATED WITH I/2' AMAFLEX. 4. HOT WATER LINES INSULATED WITH I' AMAFLEX ABOVE. 5. PROVIDE AIR CHAMBER WITH ALL WATER SUPPLIES. 6. COPPER WATER LINES RUN UNDER SLAB SHALL BE PROTECTED BY MINIMUM OF 12' OF EARTH COVER, V ARMAFLEX (MOT WATER ONLY) AND SLEEVED TO 12' ABOVE 5LA8. 7. PROVIDE CONDENSE DRIP PAN UNDERNEATH ELECTRIC WATER HEATERS. METAL PANS SHALL BE GALVANIZED AND RUSTPROOF. PROVIDE DRAIN LINE FROM DRIP PAN TO EXTERIOR OF BUILDING. B. SHOWER HEADS TO HAVE FLOW CONTROL DEVICE TO GIVE MAXIMUM FLOW OF (215') GALLONS PER MINUTE EACH. 9. HOSE BIBS TO BE PROVIDED WITH BACK FLOW PREVENTER. 10. ELECTRIC WATER HEATER SMALL HAVE A STAND BY LOSS NOT TO EXCEED 4.0 WATTS PER SQUARE FOOT TO TANK SERVICE AREA 11. PLUMBING FIXTURES, TRIM, ACCESSORIES, COLORS, ETC, SHALL BE SELECTED. (SEE BUILDER TO VERIFY) 12. ALL POOL PLUMBING AND RELATED EQUIPMENT SMALL BE PROVIDED BY POOL SUBCONTRACTOR AND SHALL BE PERMITTED SEPARATELY, SEE POOL SUBCONTRACTOR'S ENGINEERED SHOP DRAWING. PLUMBING CONTRACTOR SHALL PROVIDE (2) TWO COPIES OF THE 'AS -BUILT' PLUMBING RISER DIAGRAM TO THE ARCHITECT OF RECORD. 13. THE PLUMBING SUBCONTRACTOR SHALL PROVIDE A HOSE BIB AT THE POOL EQUIPMENT LOCATION (VERIFY LOCATION WITH OWNER) AND SHALL LOCATE A POOL -FILL LINE WITH A VACUUM BREAKER, PLUMBING SUBCONTRACTOR SHALL COORDINATE WITH POOL SUBCONTRACTOR AND SHALL ALSO PROVIDE A LINE, TIED DIRECTLY FROM THE "FILL' LOCATION, UNDER POOL DECK (SLEEVED IN PVC PIPE) INTO TILE BAND AREA OF POOL AND COORDINATE SAME WITH SUBCONTRACTOR. 14. ALL CLEAN OUTS UP TO GRADE. 15. NO VENT STACKS SHALL PASS THROUGH ROOF CRICKETS OR VALLEYS. 16. SIZE AND LOCATION OF CLEAN OUTS SHALL CONFORM TO ALL LOCAL BUILDING CODE. 17. FIXTURE SUPPLY SIZES SHALL CONFORM TO ALL LOCAL BUILDING CODE. IB PLUMBER TO DIVERT ALL VENTS TO REAR ELEVATION, STRUCTURAL TUMAY CONSULTING ENGINEERS INC. 3500 NN 2ND AVE #70B, BOCA ARATON FL 33431 TELEPHONE: 5G1-391-6227 GENERAL NOTM: I. CONSTRUCTION SHALL FOLLOW 'F.B.C. 2020 TTH EDITION' AS ADOPTED BY THE COUNTY AND AS APPLICABLE TO THE AREA IN WHICH THE BUILDING 15 TO BE CONSTRUCTED WITH ALL APPLICABLE AMENDMENTS. 2. BUILDER SHOULD COORDINATE ALL THE WORK OF ALL THE TRADES. 3. BUILDER, SUBCONTRACTOR, SUPPLIER, ETC. SHALL VERIFY ALL DIMENSIONS, CONDITIONS AT JOB SITE, PLANS, SPECIFICATIONS, ETC. PRIOR TO STARTING ANY WORK AND WITHIN SEVEN (7) CALENDAR DAYS OF BUILDER'S RECEIPT OF THESE PLANS SHALL NOTIFY ARCHITECT OF RECORD (IN WRITING ONLY) OF ANY AND ALL DISCREPANCIES (WHETHER DISCREPANCIES ARE ERRORS OF COMMISSION OR OMISSION OR NOT). OTHERWISE ARCHITECT OF RECORD WILL NOT ASSUME ANY RESPONSIBILITY FOR ANY ERRORS, AND THE BUILDER, SUBCONTRACTOR, SUPPLIER, ETC. SHALL ASSUME FULL RESPONSIBILITY FOR ANY ERRORS AND CORRECT ERRORS AT THEIR DWN EXPENSE, 4. TO THE BEST OF MT KNOWLEDGE AND ABILITY THESE PLANS AS DRAWN AND NOTED, COMPLY WITH THE BUILDING ENVELOPE ENERGY REQUIREMENTS OF THE FLORIDA MODEL ENERGY CODE, CONTRACTOR SHALL FAMILIARIZE HIMSELF WITH THE GOVERNING CODE IN IT'S ENTIRELY AND BUILD IN ACCORDANCE WITH ALL PROVISIONS OF THIS CODE WI41GN MAY BE SPECIFICALLY ADDRESSED ON THE PLANS AND NOTES. 5, SITE WORK: FILL UNDER ALL SLABS SHALL BE CLEAN SAND AND SHALL BE COMPACTED TO A MINIMUM OF A5% AND A MAXIMUM DENSITY AS PER ASTM D-1557, CONTRACTOR SMALL VERIFY UNDER COMPACTION. ALLOWABLE SOIL BEARING PRESSURE 2500 P.S.F. MIN. 6. WOOD- ALL STRUCTURAL LUMBER TO BE DOUGLAS FIR -LARCH NO.2 OR BETTER. ALL LUMBER IN CONTACT WITH MASONRY SMALL BE PRESSURE TREATED. SWOP DRAWINGS AND DESIGN CALCULATIONS FOR ROOF TRUSSES BEARING THE SIGNATURE AND SEAL OF A FLORIDA REGISTERED ENGINEER SHALL BE SUBMITTED TO THE ARCHITECT FOR APPROVAL PRIOR TO FABRICATION. 7. DOORS AND WINDOWS WINDOWS INDICATED WITH (E) MUST BE MANUFACTURED TO CONFORM WITH THE BUILDING CODE WITH RESPECT TO MINIMUM EMERGENCY EGRESS REQUIREMENTS. ALL SLIDING GLASS DOORS SHALL BE TEMPERED. ALL WINDOWS AND DOORS SHALL BE CAULKED AND WEATHER STRIPPED. WINDOW UNITS SMALL DISPLAY LABELS COMPLIANCE WITH FLORIDA STATE MODEL CODE SECTION 502.4, OW WINDAND DOOR MANUFACTURERS SHALL ALSO COORDINATE WITH BUILDER FIELD VERIFY ALL OPENING SIZES PRIOR TO FABRICATION. 8. THE ARCHITECT OF RECORD RESERVES, MAINTAINS AND RETAINS IT'S COMMON LAW COPYRIGHT RIGHTS AND ANY OTHER RIGHTS (EXPRESSED AND/IMPLIED) IN THESE PLANS, DESIGNS, IDEAS, SPECIFICATIONS, ETC. THESE PLANS, IDEAS, DESIGNS, ETC. ARE NOT TO BE REPRODUCED, COPIED, DUPLICATED, ETC. IN WHOLE OR IN PART WITHOUT THE EXPRESS WRITTEN PERMISSION FROM THE ARCHITECT OF RECORD NOR ARE THEY TO BE LOANED OR ASSIGNED TO ANY PERSONS, FIRMS, ASSOCIATIONS, CORPORATIONS, ETC. WITHOUT FIRST OBTAINING A WRITTEN PERMISSION FROM THE ARCHITECT OF RECORD, IN EACH AND EVERY INSTANCE. 9. ANY CHANGES, REVISIONS, ALTERATIONS, ETC. REWIRED TO THESE PLANS, DRAWINGS, SPECIFICATIONS, ETC. SHALL BE REQUESTED IN WRITING ONLY BY THE BUILDER OR BY THE OWNER TO THE ARCHITECT OF RECORD ANY CHANGES, REVISIONS, ALTERATIONS, DEVIATIONS, ETC. NCR MADE BY THE ARCHITECT OF RECORD (IN WRITING ONLY) WILL FULLY, UNCONDITIONALLY AND TOTALLY RELEASE THE ARCHITECT OF RECORD FROM ANY AND ALL RESPONSIBILITY, CLAIMS AGAINST THE ARCHITECT OF RECORD FOR CULPABILITY, ETC. FROM THE DATE SHOWN ON THE PLANS ORIGIN UNTIL THE END OF TIME, 10. BUILDER SHALL PROVIDE INSULATION AS PER ENERGY CALCULATIONS AND/OR PLAN SPECIFICATIONS. 11, ALL MATERIALS SHOWN OR CALLED FOR ON THESE DRAWINGS SHALL BE INSTALLED WITH MANUFACTURERS RECOMMEND AND SPECIFICATIONS. 12. APPROVED MANUF. SPECIFICATIONS SHALL TAKE PRECEDENCE OVER ANY DETAILS AND SPECIFICATIONS FOUND IN THESE PLANS. DEVIATIONS FROM THESE PLANS, SPECIFICATIONS AND NOTES MUST CONFORM TO LOCAL BUILDING CODE REQUIREMENTS. AND MUST BE APPROVED BY ARCHITECT PRIOR TO INSTALLATION 13. NO ONE SHALL ASSUME ANY DIMENSION BT DIRECTLY SCALING CONSTRUCTION DOCUMENTS OR ANY REPRODUCTIONS AND SAME, IF ANT ADDITIONAL DIMENSIONS ARE REQUIRED BY CONTRACTOR AND/OR RESIDENT, CONTACT THE ARCHITECT OF RECORD FOR VERIFICATION. OTHERWISE, THE ARCHITECT OF RECORD WILL NOT ASSUME ANY RESPONSIBILITY FOR ANY ERROR NOR WILL THEY CORRECT ANY ERROR AT THEIR EXPENSE. 14. ALL WINDOVS USED AS EMERGENCY EGRESS OPENING TO COMPLY WITH F.B.G. 2020 TTH EDITION. 15. ALL SHOWER ENCLOSURES AND DOORS TO HAVE TEMPERED GLASS. 16. ALL SLIDING GLASS DOORS TO HAVE TEMPERED GLASS. 17. GLAZING CONTRACTOR SHALL INSTALL ALL GLASS IN ACCORDANCE WITH F.8.0 2020 7TH EDITION. 18. ALL EXTERIOR FIXED GLAS5 (EXCEPT AT WINDOWS) AND ALL INTERIOR FIXED GLASS SHALL HAVE TEMPERED GLASS. 19. ALL SHOWERS MUST BE EQUIPPED WITH ANTI -SCALE FAUCETS GENERAL FLOOR PLAN NOTES: 1, SEE FOUND. PLAN FOR SLAB STEPS 4 SLOPES 4 FOR COLUMN5,FILLED BLOCK CELLS, ETC. 2, VERIFY ALL MASONRY 4 WD. FRAME OPENING SIZES TO FIT DOORS 4 WINDOWS BEFORE CONSTRUCTION - NOTIFY ARCHITECT IF A CONFLICT EXISTS. 3, USE WATER-RESISTANT GYP. BOARD IN ALL BATHROOMS 4 OTHER WET AREAS. 4. PROVIDE WOOD BACKING BEHIND CABINETS, SHELVES, BATH ACCESSORIES, ETC. 5, ALL ATTIC SPACES AND SPACES ABOVE CEILING SMALL BE DIVIDED INTO HORIZONTAL AREAS NOT TO EXCEED 3,000 5.F, BY DRAFT STOPS- PROVIDE A 22'x36' (MIN) ATTIC ACCESS INTO EACH SPACE DIVIDED BY A DRAFT STOP. (SEE DTL SWEET) LANDSCAPE DAN CARTER LANDSCAPE ARCHITECT 74 NE 5T14 AVENUE DELRAY BEACH, FL 33453 TELEPHONE: 561-272-`'621 CIVIL ENGINEER ENVIRODESIGN ASSOCIATES INC. 2% NE 2ND AVENUE DELRAY BEACH, FL 33444 TELEPHONE: 561-274-G500 INxx Or rAk^AlN S SECOND FLOOR PLAN ROOF PLAN BUILDING ELEVATIONS OPUS HOMES DRAINAGE PLAN V z h- W Wt-� 1H�-14. V I� z 06a L 2 - } � 0 ZR u U) - 4y 1-� 5zay L~P'v 4a�'F DRAINAGE DETAILS DRAINAGE NOTES SEPTIC PLAN SEPTIC NOTES AND DETAILS SITE POLLUTION MITIGATION PLAN LANDSCAPE PLAN IRRIGATION PLAN EXISTING TREE PLAN mer Q ju z z U- Lu 4Q/ W nftj Q w V K REVISIONS: SUBMITTALS: TOWN REVIEW BOARD: PROJECT u. 21-1010 DESIGNER: RE, DRAWN BY. RB/DC LAND SURVEYOR REVIEWLAN RB LANDTEC SURVEYING COVER 481 E. HILLSBORO BLVD, SHEET STE 100-A DEERFIELD BEACH, FL 33441 TELEPHONE: 561-367-3587 CVR RETAINING WALL. REFER TO CIVIL DRAWINGS CONCRETE STEPPING STONES. REFER TO LANDSCAPE DRAWINGS 48' HIGH ABOVE GRADE ALUMINUM FENCE TO COMPLY WITH POOL ENCLOSURE REQUIREMENTS POOL PUMP N GAS POOL HEATER. CONTRACTOR TO COORDINATE SIZE AND LOCATION PRIOR TO INSTALLATION GAS TANK -LESS WATER HEATER GI 36"K48' ALUMINUM GATE WITH 4B" HIGH ABOVE GRADE FENCE TO COMPLY WITH POOL W-O' HIGH ABOVE GRADE MASONRY WALL WITH SMOOTH STUCCO FINISH. REFER TO STRUCTURAL DRAWINGS NEW DOCK 72.00'(L) (BY OTHERS U.S.P.) -- PROPERTY LINE - -- S23 gT(L �1NE SEAWALL BELOW. PROVIDE DECK ABOVE -------------------- - -_ N PLANTER I O W I 3o' x 15' FOOL o i (BY OTHERS IU.S.P I a a ___ _.N-1P•OOL SETTBACK4•----").-- -- V -- -------- I DECK I i amO -----' POOL -5' 4'-7" 12' 0' 4'-7 5 PAVERS ON SAND I O F f (EY OTHERS) TH R ) NwW, LANDSCAPE ¢ yl -- DRAWINGS I �� EAR SBACKt ------_- -----_.------R j�.j I I II I SUNSHELF I'•Il - I RETAINING WALL PROVIDED SII �I•I`` I /•�!�'.� DE SETBACK 1 `Il I j 11111N��, CI OSED Ty(ON FLR NFIN FLR - O, =Yy' ^--^-comas ��• - - - - - - - - - 'taae 1 I U I�uuul__Juu �CONGRETE I STEPPING SEPTIC SYSTEM STONES. AREA. REFER TO REFER TO i 1 I CIVIL DRAWINGS LANDSCAPE DRAWINGS I I w I � I I O a 50'-9" I I N45TS9'53'14 I'--------L-- _------ wasD>' L A --- ' REFER TO CIVIL DRAWINGS GAS GRILL 0 CONCRETE STEPPING 5TONE5. REFER TO LANDSCAPE DRAWINGS OUTDOOR SHOWER z GAS TANK -LESS WATER HEATER 42 w�J 1 mgK 1 48' HIGH ABOVE o GRADE ALUMINUM FENCE TO 1 COMPLY WITH POOL ENCLO5DRS J9 REQUIREMENTS PROVIDED REAR SETBACK 1 TRASH BINS a2 1 (2)3'D"x40' ALUMINUM GATES WITH 48' HIGH ABOVE GRADE FENCE TO 0I'MP41 I 1 COMPLY WITH POOL ENCLOSURE REQUIREMENTS 1 I ELECTRICAL SERVICE. — — — — — — CONTRACTOR TO 1 COORDINATE SIZE AND OI I LOCATION WITH FPL ' PRIOR TO INSTALLATION SITE NOTES: • ALL LANDSCAPE TO BE COORDINATE BETWEEN OWNER AND G.G. • COORDINATE LANDSCAPE FOR EQUIPMENT BUFFER. • FENCE/GATE AT PROPERTY LINE TO COMPLY WITH POOL BARRIER CODE REQUIREMENTS. • G.C. TO COORDINATE ALL EQUIPMENT PADS TO BE I" ABOVE FEMA BASE FLOOD ELEVATION + I FOOT. • SEPTIC SYSTEM DESIGN BY OTHERS. G.C. TO COORDINATE LOCATION WITH DRIVEWAY AND LANDSCAPE. REFER TO CIVIL DRAWINGS. -----'---------- ------- -------------- '------ ----'--P E L I G A N_L A N_E IB' ASPHALT ROADWAY -—"-------------"------ 20' RIGHT OF WAY (PER PLAT) \ Proposed Site Plan TOWN OF GULF STREAM SITE DATA TABLE LOT AREA 10207 S.F. F.A.R. CALCULATIONS EXISTING DEMO NEW NET I,t FLOOR LIVING S.F. S.F. S.F. 1990 S.F. CEILING OVER 15' 2nd FLOOR LIVING SF. S.F. S.F. 5.F. S.F. I S.F. 515F. 934 S.F TOTAL LIVING 5,F. S.F. 5.F. 2955 5.F. let FLOOR COVERED SF. S.F. 5.F. 282 S.F. 2nd FLOOR COVERED S.F. 5.F. 5.F. 0 S.F. TOTAL COVERED S.F. S.F. 5.F. 282 5.F. GARAGE 5,F. S.F. S.F. 455 S.F. GRO55 FLOOR AREA 5,F. 5.1`. 5.F. 3692 5.F. OUT BUILDING S.F. 5.F. S.F. 0 S.F. TOTAL FAR PROPOSED (VARIANCE) 3692 S.F. FIRST 20,000 K .33 3368 5.F. OVER 20, 000 + .20 0 S.F. TOTAL ALLOWABLE F.A.R. 336E S.F. PER MANUAL TOTAL SO48 S.F. INCLUDING EUILDING REQUIRED LANDSCAPE AREA (40%) -... - .,-- 408$ S.F. ACTUAL % OPEN SPACE --- 1 ---- -- --"--- 47 % /LANDSCAPE AREA 4514 S.F. MAX. 2M FIDLR AREA ALLOWED - - -.-... _.-__. __. -. ___-.- 50 X 2445 K 0.50 - 1223 1225 S.F. MA%. 2,W FLOOR AREA PROODED _..-- ----- --------- ---_.---..... .... 30 % -,I S.F. ARCHITECTURAL STYLE ANGLO CARIBBEAN ZONING DISTRICT IRS NIS RESIDENTIAL SINGLE FAMILY - NORTH/SOUTH DISTRICT BUILDING HEIGHT EL.+25'-4%' 2ND FLOOR MAX. BEAM HEIGHT EL.+21'-W GROUND FLOOR FINISH FLOOR ELEVATION 8.00' N.A,V.D, SECOND FLOOR FINISH FLOOR ELEVATION 20.OV N.A.V.D. LEGAL DESCRIPTION: PARCEL is A PARCEL OF LAND IN SECTION 9, TOWNSHIP 46 SOUTH, RANGE 43 EAST, MORE PARTICULARLY DESCRIBED AS FOLLOWS: BEGINNING AT A POINT IN THE NORTH LINE OF LOT 25 OF THE SVBDIVISION OF SAID SECTION 9, ACCORDING TO THE PLAT THEREOF RECORDED IN PLAT BOOK S, PAGE 40, PUBLIC RECORDS OF PALM BEACH COUNTY, FLORIDA, AT A DISTANCE OF 155 WESTERLY, MEASURED ALONG THE NORTH LINE OF SAID LOT 25' FROM THE NORTHEAST CORNER THEREOF; THENCE WESTERLY, ALONG THE NORTH LINE OF SAID LOT 25, BEING ALSO THE SOUTH LINE OF A 20 FOOT ROAD AS SHOWN ON SAID PLAT, A DISTANCE OF 94.SO FEET; THENCE SOUTHERLY, PARALLEL TO THE EAST LINE OF SAID LOT 25, A DISTANCE OF ICI FEET, MORE OR LESS, TO THE WATERS EDGE ALONG THE NORTH LINE OF A YACHT BASIN; THENCE EASTERLY, ALONG THE WATERS OF SAID YACHT BASIN, A DISTANCE OF 9452 FEE, MORE OR LESS, TO A POINT IN A LINE RUNNING SOUTHERLY FROM THE POINT OF BEGINNING PARALLEL TO THE EAST LINE OF SAID LOT 25; THENCE NORTHERLY ALONG SAID PARALLEL LINE, A DISTANCE OF 104 FEET, MORE OR LESS, TO THE POINT OF BEGINNING. PROPERTY ADDRESS: 996 PELICAN LANE GULF STREAM, FL BB483 ' FLOOD ZONE: AS FLOOD MAP: 12099C PANEL: O%l SUFFIX: F PANEL DATE 10/05/2017 BASE FLOOD ELEVATION OR DEPTH: 6 NAVD 1988 COMMUNITY NUMBER: 125109 SITE PLAN NOTES I LOWEST SLAB AT LIVING AREA SHALL BE MINIMUM 18' ABOVE CROWN OF ROAD. 2 LOT DRAINAGE SHALL BE AS ALL LOCAL CODES, REGULATIONS AND RESTRICTIONS HAVING JUR I5DICTION. 3 LANDSCAPING, IRRIGATION, BERMING, ETC, SHALL BE AS ALL LOCAL CODE5, REGULATIONS, RESTRICTIONS HAVING lLRI5D;CTIM, AND FURTHER, AS SELECTED AND DIRECTED BY BUILDER. DRIVEWAYS, WALKWAYS, SLAB ON GRADE, POOL DECKS, SWIMMING POOL ARE BY OTHERS AND PERMITTED SEPARATELY. 4. SWIMMING POOL, DECK, SPA, ETC., BY OTHERS, SEE POOL SUBCONTRACTORS ENGINEERED SHOP DRAWINGS. PERMITTED SEPARATELY. SEE OWNER. $. LAND SURVEYOR SHALL VERIFY LOCATION OF HOUSE CH SITE AND ANY OCCURRING SETBACK ENCROACHMENTS SHALL BE BROUGHT TO THE ATTENTION OF THE ARCHITECT PRIOR TO ANY NO" BEING DONE. 6 SITE PLAN AS DRAWN REFLECTS ARCHITECTS CONCEPTION OF OVERALL SITE LAYOUT AND FEATURES, AND MAY NOT NECESSARILY BE AN ACCURATE REPRESENTATION OF THE BUILDERS STANDARD INCLUDED FEATURES OR LAYOUT AND DESIGN OPUS HOMES m a W } - z 1-••1 2 V FO �. z �k�< w V HDC OP . z W O PC: 10..4 y o aa E. =F a ny 1--' rn E- 1 REV15IONS SUSMITTAI_5: i TOWN 05,2622 REVIEW BOARD: ri 7 ■ PROJECT >a: 21-1010 DESIGNER: RB DRAWN BY. RB/DC PLAN RB REVIEW: �F SITE PLAN yRL R P.1 F SPA SPILL 30,X5, OVER POOL — POOL — — — — — — — — — — — — — — — — — - - - - - - - - - - - - - - - - - - - - - - - - - POOKL DEC - — i C — — — — — — — — — — — -- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - — — — — — — — — — ------------------------- ---------------------- - LINE INDICATED ,EDGDOW SCREENEN C ;E OF N LOSURE, C.C. TO ROLL COORDINATE — ----------- ------ WF Ea it W"IA CLG F-------------- 10� CE I - - - - - - - - - - - - - - \- Q - - - - - - lo I i Ij : ;I L-i L --------- ------ ��= - - - - ---) -------------- 00 ;.h 15EE CABINET SHOP DRAWINGS FOR FINAL CABINET DIMENSIONS (DESIGN AND GN N 10 ----------- OUTDOOR u OKITCHEN To- CLQ 10- CLG, GAS TANK -LESS WATER HEATER. 'AFF 4 CONTRACTOR TO GREAT PININ& S 1. Q r L C DINATE SIZE ROOM 10- CLG LOCATION 10 CLG D M-�41' CONCRETE 12 :N 5 COP REFER TO @ PANTRT "/E9) SIR z ST UCTURAL m HIS' SINK C DRAWINGS �6HQ pp T r .0 ------------- R45 zw r F LAUNDRY TEMP 7N -1 CLr, O j GLASS L INDICATES LINEN DOOR I-CLG EDGEOF Is SECOND 1- CLG C5 ---- ------- FLOOR ABOVE IS GAS TANK -LESS SINK WASH DRT - WATER HEATER. -I- CLG UP CONTRACTOR TO ------ WC -7m 4 LOCATION BATH q- C:LG COORDINATE SIZE G I I MASTER G,C. TO COORDINATE 0 AFET Lr 0 WCLG TEMP m A14�2 GLASS PROVIDE AT op 514�<ER TIC C P#2 FLOOD VENT LAY LAV---------- 55 L�--JACCESS PROVIDEit REFER TO 'n ENTRYINSULATION AT GARAGE DETAIL m STORAGE WALLS TYP. ELEC PANEL B - - - - - - - - - - ILE' I OCI#2 L0101 lei 1131of IN OARA69 O ® - --- r° - -- p Z-GAR 106 CLG. - - - - - - - - - - PANEL B V CfMPuI 2 AR GARAGE F�R(�IIDESII T'TP11 ROOM -CA LC LG ENT rr VENT r W C _AL_LAT�F; j,NSL L,,�, A� PROVIDE V EI 4 '- S.F. 1.. 000 . REFER TO in V T T. T CONCRETE - V S.F.S E STOOP 9 4 - I.. FL VENT. V T • � V T. GARAGE "LING STRUCTURAL C E R. VE '.1 E REFER T. -T. DRAWINGS - TR_T.R L XST.LICT`..AL LU_NS NO -------------- - - - - - - - - FLOOD VENT. —L-72'-GARAGE 61 2" GARAGE DETAIL - - - - - - - - - Dom Z'. DOOR RAIN ELECTRICAL -0. RECESS RECESS SERVICE. CONTRACTOR TO COORDINATE DIMENSION WITH FPL SIZE i L, LOCATIONIOR TO 0000aoa Proposed Ground loor Plan Scale: 1/4 '=10 Proposed Second Floor Plan c� aaie 4 T, OPUS HOMES 4s, m lea" z x w W a - z }� - w KT, z ~ Y0�j,+:i� z z O �' F�i(cmet `umer E. FTumay a a in 0 zzIL QX <I" u, u- �� n it - ono ago z 9 REVISIONS: SUBMITTALS. TOWN 05.26.22 REVIEW BOARD: PROJECT >a: 21-1010 DE51GNER. RB DRAWN BY, RB/DC PLAN RB REVIEW SFECOND FLOOR PLAN P-3 Roof Plan Scale: 1 4 =1 -0 OPUS HOMES p,n„m@'�ucHum<s ��ec Pn z W s x w w a >: z �o ~� aoCM4� a z ,� F ji�met _. -Pu mer d A Lu O zz° Q J Q lu tu Q U to �J ju tL w v ��O z O REVISIONS SVBMITTALS: TOWN 05,26.22 REVIEW BOARD. PROJECT s<: 21-1010 DESIGNER: RB DRAWN BY: RB/DC PLAN RB REVIEW: ROOF PLAN P-4 I LIGHT FIXTURE I _.,q I I :,` _� ILIL�IIIIIJIllill�ll�llll�E_II,II;�lillllll�l 1, — HINKLEY ELE O\ NOTES A FLAT CEMENT ROOF TILE. INSTALLED PER MANUFACTURER SPECIFICATIONS L ! DECORATIVE ALUMINUM BAHAMA SHUTTER WHITE COLOR 9 SMOOTH 5TUCCO FINISH, M 2° OVER 4' SMOOTH STUCCO BAND F 2' SMOOTH STUCCO BAND N� &-0" HIGH ABOVE GRADE MA50NRY GARDEN WALL WITH SMOOTH 5TUCC0 FINISH ❑D STUCCO FINISH TO SIMULATE b' SIDING PAINTED SIDING �P _...------.- IMPACT RESISTANT WINDOW AND DOOR (WHITE FINISH) REFER TO SCHEDULE ❑E 4° STUCCO BAND WITH I' EXTRUSION INSULATED METAL GARAGE DOOR WITH APPLIED PAINTED CYPRES5 VENEER 3" SMOOTH STUCCO BAND AROUND WINDON5 R 4" SMOOTH STUCCO WINDOW SILL ❑G HIGH DENSITY WITH HARD COAT PAINTED OUTRIGGERS S'I SMOOTH STUCCO FRIEZE BOARD AT SOFFIT - TYPICAL H 39" HIGH ALUMINUM RAILING WHITE COATED FINISH HIGH DENSITY WITH HARD GOAT DECO BRACKET ❑J 22" HIGH ALUMINUM RAILING WHITE COATED FINISH U I 40° NIGH ABOVE FINISH GRADE ALUMINUM FENCE WHITE COATED FINISH ❑K _ DECORATIVE LIGHT FIXTURES. REFER TO OWNER FOR SELECTION Q NOT USED Proposed North Elevation Scale: 1 /4"=1'-0" �rw") 12 v IJ 9 EL +2 -0 f ;✓ 1 \ Fl.� f 12 / r F, __ T.O BEAM r1 1 i K Proposed South Elevation Scale: 1 4'=1'-Y 13 OPUS HOMES d—g � e t� w - Gzj a _ W > z Qrn s-, Of -I, a s V 33 O ��F r ��w -41`umera �TunayTw; A „s < r Q � ju zz°- 5 Q < � e e w<� In Ild I wwI- 0 REVISION5z 3� d SUBMITTALS: 05.26.22 REVIEW 8 BOARD g rc to 3 PROJECT #: 21-1010 � DESIGNER RB < DRAWN BY: RB/DC PLAN RB REVIEW: NORT�4 SOUTO ELEVATIONS A P-5 � LIGHT FIXTURE HINKLEY -—-—----- "OT _ T.O.TRUSS,. r - r'ifiI EL.+10'-0 P _ GGy 71 ELEVATION NOTES FLAT CEMENT ROOF TILE. INSTALLED PER MANUFACTURER SPECIFICATIONS ILIDECORATIVE ALUMINUM BAFIAMA SHUTTER WHITE COLOR SMOOTH STUCCO FINISH M 2' OVER 4" 5MOOTH STUCCO BAND 2 SMOOTH STUCCO BAND IN V-0" HIGH ABOVE GRADE MASONRY WITH SMOOTH CO ONRY GARDEN WALL OTH STUCCO FINISH - - --- STUCCO FINISH TO SIMULATE G" SIDING PAINTED P L -- - - -- --� --- - - - - - IMPACT RESISTANT WINDOW AND DOOR WHITE FINISH REFER TO SCHEDULE 4' STUCCO BAND WITH V EXTRUSION O INSULATED METAL GARAGE DOOR -ITN APPLIED PAINTED CYPRESS VENEER 3" SMOOTH STUCCO BAND AROUND WINDOWS R 4" SMOOTH STUCCO WINDOW SILL HIGH DENSITY WITH HARD GOAT PAINTED OUTRIGGERS SMOOTH STUCCO_FRIEZE__BOAR._D_AT"SOFFIT--—- - _TYP---ICAL IA— 39" HIGH ALUMINUM RAILING WHITE COATED FIN1544 LJ HIGH DENSITY WITH HARD COAT DECO BRACKET 22" HIGH ALUMINUM RAILING WHITE COATED FINISH U q0" NGH ABOVE FINISH GRADE ALUMINUM FENCE WHITE COATED FINISH DECORATIVE LIGHT FIXTURES. REFER TO OWNER FOR SELECTION V I NOT USED ---- --- ----- - - -- --'-- - - -_ T.O.SLAB _ B F P K Proposed East Elevation Scale: 1/41i=1 Proposed West Elevation Scale: 1 /4"--1'-0'1 T.O.BEAM ,. EL,21 -0-0 T.O.TRU55, EL.+11 -0-0 T.O.BEAM EL.+I— O'-O 0 T.O SLAB EL.+ O'- OPUS HOMES d—,. ngin.. —q F..hld .rdvy.; net Pn ,,07 �yy 6 F-a Tn W Lj >: z as - Lo c og°` b 2li �mt=u $ O HikmeDlAV t' �l�umer � Tumay " OR1119 V9 � r Q S �! 5 zzO La-4id >S llu < `� QJnn L O Q ff REVISIONS: $yS cF� K SUBMITTALS: i TOWN 0626.22 REVIEW BOARD: g rc ti 3 PROJECT #: 21-1010 DESIGNER: RB DRAWN BY: RB/DC w PLAN RB a REVIEW. IiC EAST t WEST ELEVATIONS m P-6 DOOR SCHEDULE NOTES: 1. ALL EXTERIOR GLAZING UNITS SHALL BE IMPACT RESISTANT WITH FLORIDA PRODUCT APPRO✓AL. (SHADING COEFFICIENT OF GLAZING SHALL COMPLY WITH FLORIDA ENERGY CALCULATIONS.) 1. COORDINATE ALL ROLKH OPENINGS WITH WINDOW / DOOR MANUFACTURER - ALL DIMENSIONS ARE NOMINAL (CONCRETE OR ROUGH OPENING) DIMENSIONS, PROVIDE ENGINEERED SHOP DRAWINGS I METRO DADE PRODUCT APPROVAL NOTICES FOR ALL WINDOWS, EXT. DOORS 3. ALL WINDOWS / DOORS 514ALL COMPLY WITH F.B.C. 2020 7Lh EDITION. 4. PROVIDE SHOP DRAWINGS FOR ALL GLAZING FOR ARCHITECTS REVIEW AND APPROVAL PRIOR TO FABRICATION. 5. ALL DOORS TO COMPLY WITH CODE. IMPACT AND WIND LOAD REQUIREMENTS (SUBMIT MANUFACTURES CUT SHEET / PRODUCT APPROVALS.) 6. FIELD VERIFY ALL WINDOW AND DOOR OPENINGS PRIOR TO FABRICATION. 7. ALL WINDOWS NOTED AS EGRESS WINDOWS SHALL COMPLY WITH F.B.C. 54LL HEIGHT SHALL NOT EXCEED M' AF. F. IMIN. OPG. HT. SHALL BE 24' AND MIN MG, WIDTH SHALL BE 20'. MIN. CLEAR OPEN AREA SHALL BE 5.7 S0. FT. (5.0 50 FT, P 15T FLOOR). p. ALL EGRESS WINDOWS IN SLEEPING ROOM 54WLD HAVE A MINIMUM CLEAR OPENING OF S7 S0, FT 9. ALL EXTERIOR DOORS / WINDOWS SHALL BE INSTALLED PER FLORIDA PRODUCT APPROVAL. 10. ALL MUNTINS TO BE RAISED TYPE ON BOTH INSIDE AND OUTSIDE OF WINDOW. 11. APPLY SHERWIN WILLIAMS SHER-CRETE FLEXIBLE CONCRETE WATER PROOF (TEXTURED AS SERIES) AT EXTERIOR PERIMETER OF ALL DOOR 1 WINDOW MASONRT OPENIN6.5 TO A DISTANCE OF 12' FROM EDGE OF OPENING UNLESS OTHERWISE NOTED. 12, USE LOUVERED DOOR AT HVAC CLOSET IF NO RETURN AIR IS PROVIDED B. PROVIDE SHOP DRAWINGS FOR ARCHITECTS APPROVAL OF TYPE AND FINISHES, 14. G.C. TO VERIFY EXISTING OPENINGS FOR STRUCTURAL INTEGRITY, ADVICE D41WEER IF STRUCTURAL INTEGRITY 15 NOT MET. EXTERIOR DOOR TYPES (AS VIENED FROM EXTERIOR) 7'-4' 1r-O• _ 3'-11• 3'-10' E0 E0 EO O O EO EO EO SO O O O EQ EO WINDOW SCHEDULE OWINDOW WIDTH SIZE WEIGHT WINDOW TYPE FRAME I FRAME COLOR ROUGH OPENING REMARKS A 2'-6' 6'-0" FIXED GLS, ALUM. WHITE PER MANUF. SPECS IS C 2 2'-6' 3'-0" 6'-0' 7'-0' FIXED GLS.UF. FIXED GLS. ALUM. ALUM, WHITE WHITE PER MAN SPECS PER MANUF, SPECS D 4'-0" 6'-0" FIXED GLS, ALUM. WHITE PER MANUF. SPECS E F G 2'-6" V-0" CASEMENT ALUM. WHITE PER MANUF. SPECS NOT USED NOT USED H NOT USED J 2'-0' 3'-6 FIXED GLS. ALUM. WHITE PER MANUF. SPECS K 2'-0" W-O" FIXED GLS. ALUM. WHITE PER MANUF. SPECS L 2 V-6' 6'-0" CASEMENT ALUM. WHITE PER MANUF. SPECS S'-0" FIXED GLS. ALUM, WHITE PER MANUF. SPECS N 2 2'-6' 3'-0' FIXED GLS, ALVM. WHITE PER MANUF. SPECS SEE ELEVATION FOR 2 'N' WINDOWS WITH A 'P' ABOVE P (2)2'-6- WO" FIXED GLS, ALUM, WHITE PER MANUF. SPECS SEE ELEVATION FOR 2 'N' WINDOWS WITH A 'P' ABOVE WINDOW TYPE (AS VIEWED FROM EXTERIOR) r 6' 2 b' a § 4 4 b b a a O © O O O FIXED FIXED FIXED FIXED CASEMENT 2'-0- b m b t? O O © O CASEMENT FIXED FIXED FIXED FIXED tr O FIXED b x: O FIXED OPUS HOMES Oeslgn ngin ny RKnareLnc.�nom.� sec Ph. U z 1--I N� F+I W fix] a - W .0 = am r N F In S r' Ia-M S ti s m flG 0 �a XgNR u ikme pu b �� Twiur,dM.IT "mae-tunJ lamerm� E.Tumay REVISION5 SUBMITTALS: TOWN 05,26.22 REVIEW BOARD: PROJECT # 21-1010 DESIGNER. RB DRAWN BY: RB/DC PLAN RB REVIEW: WINDOW DOOR SCHEDULES LI ' P-7 �, . F` fALA �A MATERIAL SCHEDULE aw4 tat.r 7R.w a.mn Pwoemw R.xn Fccl DeoN OtY Key Bohnbel! Common N.me Sb* 2CN C-1ptn eI dlw Ones buft—I bee 14x8n.'fta 2 Cnp 3 Cmp C—.db./C—t P.Im Caryeb mltW FWrW palm 44M.aewnnod,18-20ft- 1 Ampd AdalNk MKM"/Chrbtm pWm, dae. 78xBR,hvy.Md. teb.dbb. i CN C-M—keheem.moepreOelPawier pldf bee 7-Nx3f.8U 1 Vmp4 V<IMa mwxWmenewvelt A9 Pkm 04 181toe,b* 1 Pry h Pho rd b&.t Riyprld dale pin 14 i6ILa., 6 .In stems, 3 BpN Bap.invNbe, .1a red NNca 9mW h.bn. spedmen 114 C9 • Cwsb 9udlle 'sm, lea Cluon 4.at 39 70 PN PXIoePnm t —4-* Nedp.bd PHI 32 87 Mf-7• MyrdnCMeb9r.n. Bimpeon ebp, r 3p. is Prc PhBWewon.conpo 39 3.01 OPNcPO9on )ePOmktW Mondo 9na 19 w M9 • Muhb qnw, pink 3p. 33 Ox • Onen mend 11— 39. 20 J. Jewnim, e.ietic7xmine 3p. 86 P4.n PhIOd—m BIM Men 3p. 4Pm7 Podomrpm mekxl Yew 7p 3 3 8I S—ilmd. htP.W.-I. 79. 38 Atm Aepwepus meyedW xU 1em 3p. 3 Ct-n Cordyk. tenMlewekm 0, nd db 79 6 Le9 Lhop evergreen 9Wd/ OWd NrbP 39 7 Ol G--W a pumlrotew MWN Supreme Oerdsnle Wftstd. pWov olh, ese ap—a dwa. MI—$pepad fall. Sod, "Id 6webm -_.__.._.__._..^-w+�owanwmen 4Yo�YNeAYonanp.�er■ tlrve nw1., aieer adebablMaeiMaD9RRnYCF/ayaatgb.xyy nee,.,marw,ed„►earoman,ama9n4.,plm■a e„�,rdae etPem4d.raoabmarmlbaltlmrlc.■eetaw r�pedard.lnerre+nma d�Ygo en kp P a mM MOn si faEd PO.n aM RawY 1peOb M 4 Ytlabd vA >,q�ilba�ee�.a r roaP�toa°w.ardmon.Prmw`naxwon W neeaMdwtlh a al.ameh• lev.rrveel.end.p..Npbwpabllw n1oeA■ SITE DATA, RESIDENTIAL A TOW It era 10,914 Sq.Ft a. Strud9ra. PWWIX,-ft drtwm, etc... 6,848 aq.FL C. TOW pmlDum.ta (C-A S) 6,088 73q.Ft 0. AM a IT"s a IIMWW va (REQUIRED) 1.91330 73q.Ft D-C x .20) E, Ara atree, etwhe,a proundcoa prwkled 1,278.75 eq.FL F. N.tiva vepe Wlon REQUIRED (Fe D x 26) 253.3 84Ft O. N. Me Ve9askn PROVIDED W9.6 8q.Ft H. TOW m9nbw of eAdng tram 4 Tro 1. Totel number of REQUIRED tren (I • A- 26W eq.R) J. TOW mtmber Of V— PROVIDED 8 Tnwe (J - H.I. ay ■ddll, bee) K T.W mumhar a naMe bee REQUIRED 2.5 Tlea L TOW number of nOve ima PROVIDED 4 Tr swrw.Se4r4ew.r..ew I 46' HIGH ALOE GRADE ALUMINUM FENCE TO COMPLY WITH POOL ENCLOSURE REQUIREMENT'S —. n NW47106'W MEW DOCK 1 __ 72.Od(L) (BY OTHERS U.S.P.) R�PERTY LINE_ -- - SEAWALL - _- 5ELOP4. PROVIDE DECK ABOVE ---------_____________ — �''a' -- - --- 90' x Is, POOL 4 I POOL DOCK I41 (BY OTHER$ U.S.P.) a PAVERS ON SAND 4'-6' 4'-T' 12'0' 4'-7'4'-6' (BY OTHER REFER TO i LANDSCAPE 1 1 DRAWINGS 1 I I 1 SUN$HELF I m _ /4 Sa'x46' ALUMINUM GATE r KITH 46' HIGH ABOVE GRADE Fm4CE TO OOL COMPLY WITH P ENCLOSURE ItMIREMENTB a'-0' HIGH ABOVE WALL WITH SMOOTH STUCCO FINISH. REFER O STRUCTURAL DRAWINGS 4 ip RETAINING WALL. REFER TO CIVIL ORANINGB RETAINING WALL. REFER TO CIVIL ORANINGB 1 �D 46' HIGH ABOVE ✓1 GRADE ALUMINUM FENCE TO COMPLY WTH FCCL ENCLOWRE REQUIREMENTS I �qo SS I (200'.46' ALUMINUM GATES WITH 46' HIGH ABOVE GRADE FENCE TO COMPLY WITH POOL ENCLOSURE REQUIREMENTS 'T 5� i LANDSCAPE PLAN - „m IREVISIONS BY 10.1.21 Rued Pw Owmw Rge1 .3.22 PM Dimes Rm, Pool Deck. "I co) H N Q o Qc g Q � m od W mM4.0 o W Quj > N a UJ n fn a CV n M) 1.1. O LL U) Z g Z ,O V u- � V Q Z Q U W J� c (A m J V � ipuw. p Dan Carte 9,21,21 rum w. 41ffi1 OF; 3 SHEETS offlAmNigmp 0 iwo l7a1wIM 11aod4NYwT MMM*W b h0d6d h aw'adm %" a Fdwv rbfi aad local—ML CmhCaladkwmw Cwiuellp.c�c lY.�ook'GY.:hlmab oa/•mtlrilbwbe�w.tl#cadM eallrldr NP4.Mbhw/.dhaGcadwa. rAhbcd cohlanee IYWLW aeudonlrala6abwr Mpblip, mC Q () rdad.L l4PODW malwlww/KIpolMmdrivm bkpbna.ylYboM mTlwlkp P#ftloMd IZ Z17 Cm.aa#dx/MwbripbnbeaoianoM p.MwbadanmdPbxa►a wih PwdlanAac4u 'K010°w^�'i �milrluNrDatrwbdL atllhdMilWnilnwtrfMb MddhSCNtl o.bbbcoMO MiiI m.w NP. bah dff Tb aio AOrMaoMad�bb ahioMEana 1/7 ta1tllVC.l.n ftwd MIW.I Plan b=#— PYC.>p..+dMbaahptwl.Ib b alaw# 1fl'CMadne.#P4. iwH. Omba#divrM/ribcobn,tlplhi6.adwlvViP.�M VIpAwi OCNPnw.lc bhMabd ma rCN 47 PVC hoari bRari PIS n. k*ftdCwddw SPWmfk*ICkAMh Mow UWW'S MvMMr=%ft Wow PIv be" h. wiwo Mdr mMwhb vs ibmalndxrtAlvoMM bodMOMd NariwlmaleowioYr. wtl ritb Pb.hda.tlmd.oad.#M batlavwwnnnlwMrP. rCN4DOavniwdap. NanwPMgimbPvc.ri Nah uM llypJMlbialtl PVC.bMaYab.d awlwbl#bml.rlrPl.ily N7CIItl PVCMe.ro WPokiWn'ww1TwP.nkan�bbYx1 akslaah M.#Icon.mbbrdtl'NFb u.ObvG,wiN ri.on. ilnwlrrlriMMnYMaprobul Cb mA1YCPpAlPR25. andtdq eMrolndi.d iwn l•bi/fMb]0r 91, w Wiw RdmYtl lTpopaq.ylWudldbaddYdhp.wpoq�ngari NOTCMhILkls 111PILMwbcroMar Mwn#puahb CmYaclwlxE a�MMYpaIIx.Ar.noMdmMpbi#alwl Lla —Mn.11 vAa% FdivMbaNn LaaL rtalwlwllcrbLllcti moMrMLManxhtrolRa worrwxYela m� eamro.cmowwlAdrilboMnpdrm PaeMpldl YbMi and aalRrc�bdbmbi dd.MmirJhrillab W MUnhcop. A¢NMa, alwMali/. N AbhtYl. (TIPPU LvdNra.bbbmMd Mllil kd*skm nand lP.abOlnr 7MYMubcaW ad)aCMbpo�MlM.itWLfNcb, MaidNp bMdp. aodYaNM. Toiwxs P�oPwaPwabnariwiwM1 M'q Pei Mau.ww.MiiM ad Mo mM. andrilb ocF.Md#wM 4lhaapi maMlbL hvveop rl.fllwll4 wa bwbM.laPLewwaa. Wm .Ia dalb hdv.df MlMwlaA l#rarwrrb na.tlm Np#K Poptq gAMlxlbhrd.d— aMInblPhrOn Mlb 1�19N NOi0 m Mb�wipaM NripWit��'�coMnMbMwMdviavl no wMhW silo Cadduhotwppgacada P-Pwwb/bv►M bRdlNd w/.l L'ab l7fyp.,Mkh—blm r.1ID b. LLhMelfhm MadP.tw nolbbYiilMdMQ—/ AdbM hlwcbn,w Y4rnw.wa'fp tbl'hvvlmv/atew. hl0aia.>Ax#n blaoron ryrtwn liar P�a4d. taxi oovwaq.,.w�amf[dwbPRLLI.xK l�lk6lp hdd.d M Imbb mwOla %a ftdY 1.d P*1*0 Wbh IlrkW.b. oovwoP•MirtMLi wNliebMwwYw:wuMW bhangopw Wawdwv�nd Mnannaww6M bTJm1 �.Nr..'.alwwn:..nawraPamP ga#eYbu6dMmidbM TBERNLLNNDt POP{Y NFAN UIIU6D roen+s Prarc:r. CdMm#MlwpwNUMnhbcafp.otlwoVWwwbaOh - Yx✓t�alwaTai�iw.rlt�p.�5u/P/IMnTbhitlliwlpirw#1moMMwlr IMtiabn hilwilT�uMr. PbMpdwdegoarrtb PwMia xxcean++dwMmnaP.alnMr b oMvi►a ew WnparF ��wwswrswaa�� MA.t�p.ge $a.li \ 45' HIGH ABOVE GRADE ALUMINUM Alert FENCE TO COMPLY noh WITH POOL ENCLOSURE REQUIREMENTS N i.,o Ta B.12TY�(iwr TTm TM rk.aTd FP.. - sndB.ecTa Fb Pxp! ��.www�rrwr O Si'x48' ALUMINUM GATE WITH 4S' HIGH ABOVE GRADE C_ TO COPtPLY WITH POOL ENCLOSURE REQUIREMENTS U U off. 12 F-O` HIGH AEOVE GRADE MASONRY STUCCO FINISH. REFER TO STRUCTURAL DRAWINGS IPllli#' nth !ew dlyi' noM M b rMriA aN0 nlar a lal lln+hi # ba Mql •'alwha. Cwixlorwla hdd wbiM'1 a cpknxn beA •#Mmart.Il.eMaawaNi wriadamual PAlwn M b hPdrd PwlnvWcLawurnmrltldbni b COMMhiw TVHM, wwri nxww/.AadrWa �a0wowdlY.4.ynrMM b hMY4#M AW#I axklYw bculbn ri1 b oMlodd ar ri U.xYao➢. 4cNMct wa PIW.cI wpwew. M wlrorm ax1YPcl1 wld wPPN ri cmMw.l,aM.. ri q�,raal rllldorarl MAaf, anent MdbdMPYop1alb Mdrlyd 1VALq wavPw.d iarL. LlieMewiwdxi b. NhllaGnmx.4neAw wcdwrlwkPMv, arq v PRa1.Rt NMrwo. bbadWoho la' A111.11x �dY. bx M hlCk, MNw,d,-m dbk k"d Pnmw.Asen.+mmwidowxa rd—ftoko"Imcm—IPyri Uxl, A Ya.a. NNW COOK __--_- ------ ------ -------- I ZB' x IS' POOL , (m oTHERe) p I SPA I I 1 7, f"OOLL DECK jdJNSHEiF i W o LIERS) PAVERS ON SAND PROPOSED STORY GI W11�wL`tt/J IT' WALL. CIVIL IRRIGATION PLAN 46' HIGH ABOVE ✓T GRADE ALUMINUM FENCE TO COMPLY WITH POOL ENCLOSURE REQUIREMENTS (2)3'0'x40' ALUMINUM GATES WITH 48' HIGFI ABOVE GRADE FENCE TO COMPLY WITN POOL ENCLOSURE REQUIREMENTS Awiw5 R w vw- I P. Ownw Ram, Pool D.ak, D N-ft I Z `W r Q V W� O P�g co V Qam ad W o m N Q W ♦ 1 > uj 'Z H`ca< Z w N LLJ I.L O I.L U) 4z J a z ��O V LL. CL Z w re ULL g CA z W ° D Dan Carter n.st.zt 41321 2 OF 3 6> Q b b a O r/1 � Q o M 00 E U) v .� G> N 0 > � � o � c7 Cr rr-r Nr 0 m C co o U � v d 0 $v aZ>t7 N wa>ma> 0 0 0 0 0 > 0 amaEiaE>aE>aEi a co co m m co L�F0-12I—I—F- C a .D c i m a� (0 h a> a> 0 o a 4 8 (D O O CD CU 0 a c U Co Q N LO EEEE�' LO Z co Q W as C7 °?mmcm0i �w U J z� `��m � E U U U U m qi E Q U N aa) .v N — E E E E LLJ — m o x a> a> 21 :°0000�' U m Q Q Q Q U 0 o a d 2 t H O W I r I I z o 1 I � I I z I I � I , I DICD I NOTE: SEE LANDSCAPE z o 1 PLANS FOR BRICK PAVER Wm 7777771 PATTERNS 4 I _ I , CHYAW g ELEVA00R -+ 2.e2 P E L I C A N L A N E J� MATCH - - - - EXIST EL = o T.O.W. EL = 4.83 o ry�0 32.5-2.8 �+ MIN 4" FREEBOARD 1 µ 5 00 IR DRAIN RIM 4.00 , - T_O.W. EL = 4.83 1.50 5 40 � 5.25 ! 7.50 9 x.yy 4.00 voi .r // 5.25 5.50 --- / 5.50 6.00 Y FF EL = 8.0' NAVD rq 1° 0 7.50 AVG CROWN OF ROAD EL = 2.6' NAVD S ,I 30LF - 12" PERF POOL DECK GRADING 8: 7.50 DRAINAGE 6 50 0 � � HOPE 0 0.0% BY ----- OTHERS EL = 37.5 45 Z457.50 '(\ 7.45 6.50 7.55 \ 2.00 ( ti T.O.W. EL 716 9° T.O.W. EL - 7.50 IAQOD DECK / SWALE UNDER NOTE: SEE LANDSCAPE B OTHERS- WOOK DECK PLANS FOR HARDSCAPE = 7,50 EL = 6.50 MATERIALS & SPECIFICATIONS C A N A L TRANSITION WALL EL = 4.83_7.50 ° x p\ 30LF - 12" PERF HOPE O 0.0% 12"x6" TEE W/ STUB OUT FOR POOL DRAINAGE DRAINAGE CALCULATIONS SINGLE FAMILY RESIDENCE - 996 PELICAN LANE- Job 921028 I WATER QUALITY m VOLUME: I BASED ON F.A.C. CHAPTER 62-302 8 SFWMD BASIS OF REVIEW TOTAL SITE AREA - s/ ROOF AREA . sf WATER SURFACE AREA sf PERMEABLE PAVER AREA sf WATER QUALITY SITE AREA 7716 sf (T-I sne wlu.urece a mNs1 WATER QUALITY IMPERVIOUS AREA - sf IIW 0. S. An. - P .u.) 50% PERMEABLE PAVER CREDIT ` sf WATER QUALITY PERVIOUS AREA 4776 sf (W.D. SIN Am. .-) WATER QUALITY % IMPERV OLS 38.1 % ry.P _ . / W 0. S. An.) REQUIRED STORAGE VOLUME: WET DETENTION VOLUME = 1" OVER TOTAL SITE AREA OR 2.5" OVER IMPERVIOUS AREA (IF SITE IS OVER 40% IMPERVIOUS, USE 25" OVER IMPERVIOUS) COMPUTE 1" OVER TOTAL SITE AREA: lin•10914 910 ci ._., COMPUTE 2.6" OVER % IMPERVIOUS AREA: 2 Sin' 0.38' 10914 866 cf PER SFWMD SWERP APPLICANT'S HANDBOOK VOLUME II 4.21 PROVIDE 100% FOR EXFILTRATION (exfil calcs includes 509% red-im A salety faclw 2 WATER QUALITY VOLUME 910 1 = 910 cf REWIRED VOLUME: V = 910 cf = 0.25 Ac-In PROVIDED VOLUME: - V = 1123 tf 0.31 AC -In L see exfil calm EXFILTRATION TRENCH CALCULATIONS SINGLE FAMILY RESIDENCE" 996 PELICAN LANE- Job 921028 L= LENGTH OF TRENCH REQ'D (FT) - V wq = WTR OLIAUTY VOLUME TO BE TREATED (AC-14 - 0.25 V add= ADDIL VOLUME TO BE TREATED (AC -IN) 0.LJ W = TRENCH WIDTH (FT) = 4 H= DEPTH TO WATER TABLE (FT) = 3 Du = NON -SATURATED TRENCH DEPTH (FT) = 25 Ds = SATURATED TRENCH DEPTH (FT) = 0.5 FS= SAFETY FACTOR NOT LESS THAN 2 = 2 'IWO= PERCENT REDUCTION IN WATER 1IL14WTY 50 K= HYDRAULIC CONDUCTIVITY (CFS/Ffi-FT HEAD) = 2 X 10 RK= O= 0.DO02 ,STANDARD FORMULA: L = _ FSI(%WQ)(V wg) + V addl = 41.13 FEET K(HW+2HOu-Du'+ 211Ds) + (1.39 x 10'wDu ( L wq = 40.81 FT + Ladd= 0.33 FT I 'CONSERVATIVE FORMULA: (NOT APPLICABLE - STANDARD FORMULA APPLIES) i L= = I K42HDu-Du'+2110s)+(1.39x 10')wDu WA �BTANOARD TRENCH DETAIL • REFER TO ENGUIFPRW G PLANS FOR ACTUAL SPECFICATKTNS TRENCH TOP ELEV: q,OO-y g i Min WATER TABLE Pam' EL - ISO PIPE 3.00 my�/uM I NVERT ELEV• � YAs/ /r wavl.rtom Rnrt CURSE ROCd( NM.' !4./A w..rn-ros. TRENCH BOTTOM EL" 100 � ' N- 4.00 --j ORE, MW. TREN0111 LENGTH REQUIRED = 42 FEET TRENCTi LENGTH PROVDm FEET ACTUAL TRFAT'MFNf VOLUME PROYIOED=0.31 ACAd OR OA9 AG+T NCH D9AENSIONS: /.00 FT. VV93E BY 900 FT. DEEP 'PERCENTAGE OF EXFILTRATION VOLUME CREDITED TOWARD STAGE -STORAGE: 100 % `Site LOCATION MAP ��TC N. T.S. LEGEND: PROPERTY LINE A SECTION IDENTIFIER i PLAN PAGE DETAIL PAGE 16.5 PROPOSED ELEVATION -�-`- DIRECTION OF FLOW ,0 EXISTING ELEVATION DENOTES AREA OF PROPOSED BRICK PAVERS SEE DETAIL SHEET 2 - SEE LANDSCAPE PLANS FOR PATTERN DENOTES AREA OF PROPOSED HARDSCAPE BY OTHERS - SEE LANDSCAPE PLANS FOR DETAILS DENOTES AREA OF EXISTING PAVEMENT TRENCH REPAIR FOR UTILITY INSTALLATION -SEE DETAIL SHEET 2 ■ PROPOSED CATCH BASIN 12" PERF HOPE PIPE IN ®DENOTES 4' WIDE X 3' DEEP ROCK TRENCH (BOTTOM EL= 1.0' NAVD) NYLO-1 STRUCTURE TYPE -NUMBER 6.00 RIM ELEVATION 3.50 INVERT ELEVATION NYLO NYLOPLAST YARD DRAIN OR APPROVED EQUAL IL INLINE YARD DRAIN HOPE HIGH -DENSITY POLYETHYLENE PIPE f PROPOSED WATER METER PROPOSED WATER METER WITH BACKFLOW PREVENTER EXISTING GATE VALVE NOTE: CONTRACTOR TO FIELD NOTE: RETAINING WALLS SHOWN SCALE: 1' = 10 VERIFY EXACT LOCATION, SIZE, AND HEREIN DEPICT LOCATION AND CALL 48 HOURS BEFORE YOU DIG. -s o ELEVATION OF ALL IMPROVEMENTS ELEVATION REQUIREMENTS ONLY. o 20 AT TIME OF CONSTRUCTION AND STRUCTURAL DESIGN PER ITS THE LAW REPORT ANY DISCREPANCIES TO MANUFACTURER SPECIFICATIONS15 s 15 ENVIRODESIGN ASSOCIATES, INC. OR TO BE PROVIDED BY OTHERS. 1-800-432-4770 _ KDOw Wha1�S below. 0 COPYRIGHT 2021 BY ENMRODESGN ASSOCIATES, INC. THIS DRAWING IS PROMDED FOR INFORMATIONAL PURPOSES ONLY. Call before VOU dig. SUNSHINE STATE ONE CALL OF FLORIDA, INC. UNLESS SIGNED AND SEALBY A REGISTERED PROFESSIONAL NCIN ED ENARODESIGN ASSOCIATES, INC. IDRAWN: H.A.B. CHECKED: J.A.P. DATE: 11/09/21 JOB NO. 21028-ENG SHEET NO. 1 OF 6 xa N m N PLAN NOTE: SIDEWALK SHALL BE CONSTRUCTED THROUGH DRIVEWAY PAVER EMENT COLLAR _ SHOULD EXTEND UNDER ONE FULL SAND2 e.x...-- WIDTH OF BRICK BEDDING 12" COMPACTED SUBGRADE 4' DMEROCK BASE COMPACTED TD 98% PER TO 9BR PER AASHTO T-1 BO OUTSIDE RIGHT OF WAY. AASHTO T-180 6' UMEROCK BASE COMPACTED TO 9BS PER AASHTO T-180 INSIDE RIGHT OF WAY. 4" FLOW —ABLE FILL (100 P.S.I. MIN.) SECTION PAVER DRIVEWAY APRON TYPICAL DETAIL RT10.2 INLET (SEE I TOP OVERLAP w% _%1 — 5.0' PROPOSED 12 STRUCTURE OIA O., ER H..E. 1.00 FT NAw l6ASP.SCwdeIRAFlG1 TRENCH BOTTOM 19OR () APPROVED EQUIVALENT FILTER FABRIC 1.50 FT NAw 1r 1 CONTROL ELEVATION � 7 • UNLESS OTHERWISE NOTED ON PUN PERFORATED PIPE TRENCH N.T.S. 1.50 FT NAw ., coNTRa ELEVAnoN • UNLESS OTHERWISE NOTED ON PLAN PERFORATED PIPE TRENCH N.T.S. cw1FBm m+TERm '''���EXISTING GRADE 6' SOD h ((( FILTER FABRIC 2' OF 1' WASHED STONE (REQUIRED ONLY IN AREAS OF SUBSTANDARD PERCULATION AS DETERMINED BY THE CITY ENGINEER) FILTER FABRIC k s s' SOD a ropsaL 24' STONE SECTION 'A' —'A' NOT TO SCALE NOTE: 1. CONTRACTOR TO REPLACE ALL IRRIGATION, TREES @ SHRUBBERY IN SWALES DAMAGED DURING CONSTRUCTION. SWALE REPLACEMENT DETAIL D10.1 18" HDPE RISER WITH DROP IN GRATE �,.) T-12" HDPE PIPE 3/4" WASHED ROCK WRAPPED IN MIRAFI FABRIC OR APPROVED EQUAL 18" INLINE DRAIN DETAIL NOT -TO -SCALE DUCTILE IRON INLAY GRATE RED DOT GRATE NO. 502 BUILT-IN LOCK BLOCK FOR 6.1"MIN. 4" BEDDING GRATE LOCKDOWN CONCRETE CONCRETE / FLOOR SLAB CONCRETE / OR PAVEMENT FLOOR SLAB \ OR PAVEMENT \ z POLYDRAIN CHANNEL z > L=i POLYLOCK o; \\ �� TOGGLE Cl / SUBGRADE) \j/\\\j A CH R IB j\j\ j j\ PLAN NEW CROSS SECTIONAL VIEW AST, INC. P.O. Box 837/259 Murdock Road/To tman, N.C. 28166 800-438-6057 (U.S., Canada and Mexico) or (704) 528-9806 TRENCH DRAIN Fax: (704) 528-5478 NTS --OR APPROVED EQUALxx O O K d (/) pCro a+�aN W � I z �5 � a W DRAWN: B.A.B. J CALL 48 HOURS BEFORE YOU DIG. CHECKED: d.A.P. IT'S THE LAW DATE: a 1-800-432-4770 11/09/21 SUNSHINE STATE ONE CALL OF FLORIDA, INC. JOB NO. 21028-DTL Know what's below. ® COPYRIGHT 2021 BY ENNRODESIGN ASSOCIATES, INC. THIS DRAWING IS PROVIDED FOR INFORMATIONAL PURPOSES ONLY. SHEET NO. o0 Call before dig. UNLESS SIGNED AND SEALED BY A REGISTERED PROFESSIONAL Y 9' ENGINEER REPRESENTING ENMRODESIGN ASSOCIATES, INC. 2 OF 6 C EXISTING SYSTEM TO BE REMOVED OR ABANODED IN PLACE PER HEALTH DEPT REQUIREMENTS .il SEPTIC SYSTEM: HOOT-800 ATU WITH DRIP IRRIGATION 40% DRAINFINIA REDUCTION RESULTS IN A REQUIRED MIN DRAINFFIELD SIZE OF 300 SF & MIN UNOBSTRUCTED AREA OF 450 SF. PROVIDED: INSTALL 312 SF OF EFFECTIVE DRAROMUD AREA. INCLUDES 1581.E OF 0.9 GPH SUB -SURFACE DRIP IRRIGATION LINE. (493 SF UNOBST. AREA,) REFER TO SHEET 4 FOR DETAILS. DISC MARK E1DATION = + 2.82 l0 0 tip§ C A N A L P\E I I C A N SOIL BORIN#1 St EL = 33.1 El r N O - }yx O I n o I I z I o 70 I Drip Irrigation CalculationOutputs Total System Information I -I� Application Area Required (square feet) 300 z I Emitter Discharge Rate (GPM(Ma)imLrn = 1.5GPH) 0.90 I G7 Emitter Spacing (inches) 12 I ZE I Space between Dripperline (feet) 2 i p I Total Amount of Bioline Required (feet) 150 r- CD Total Number of Emitters in the Dripfield 160 n I I Total Amount of Bioline Prodded (feet) 166 o I Z I Total Number of Emitters Prodded in the Dripfield 166 I y(j,I I Flush Velocity 2.5 4 Inlet Pressure (psq 25 I- Minimum Operating Pressure at Emitter Head (psi) 10 - - -- - - - _ - -- - MaXimum Operating Pressure at Emitter Head (psi) 45 8 Maximum System Operating Pressure (psi) 60 Estimated Pump Flow Rating (GPM) 20 LANE �� Size of Supply & Manifold Pipe (irrAws) 1.25 - _ - - Type of Supply & Manifold Pipe PVC Sch80 Length of Supply Line & Supply & Flush Manifolds (feel) 170 e Elevation Change from Pump to Dose Tank Outlet (feet) 0.2 1 $ Elevation Change from Dose Tank to Drip Field (feet) 1.0 - - - - - Zone Information BORING #2 d:3.2 "s Number of Zones Number of Daily Dosings Per Zone t 24 Total System Dosing Events Per Day 24 Amount of Bioline° Per Zone (feet) 156 Number of Emitters Per Zone 166 Minimum Number of Laterals Per Zone 2 c Maximum Number of Laterals Per Zone 12 0 Number of Laterals That Will be Used 3 to MaAmum Length of Bioline* Laterals Based on Inlet Pressure 137 Flow Rate Per Zone (GPM) 2.34 Holding Capacity of Dripperline Per Zone (Gallons) 2.1 Additional Flow Requirement to Accommodate Flushing Velocity 6.0 s.a �s } Holding Capacity of Piping Holding Capacity (Gallons) of Supply Line & Supply & Flush Manifolds 11.3 Holding Capacity (Gallons per Zone) of Bioline 2.1 Holding Capacity (Gallons) of Supply Line, Manifolds and Dripperline 13.4 i Head Loss Data - Flushing Cycle Friction Loss per 100' (psi) in Supply Line & Manifolds 0.7 Velocity (fps)' 2.1 6 Friction Loss in Supply Line & Supply Manifolds (psi) 1.1 Li Friction Loss in Supply Line & Supply Manifolds (Feet of Head) 2.6 Additional Pressure Required for Return Manifold and Piping to Tank (psi)` 12.0 - Additional Pressure Required for Return Manifold and Piping to Tanis (Feet of Headj- 27.7 TDH (Total Dynamic Head in Feet of Head) 89.2 TDH (Total Dynamic Head) in psi 38.7 Total System Dosing Events Per Day 24 as Pump Selection Pump Flow Rating (GPM) 8.3 TDH (Total Dynamic Head in Feet of Head)' 89.2 I Pump Manufacturer HOOT BLASTER -INOTE. Pump Model H-20EB105 INACCORDANCE NOTE: CONTRACTOR TO FIELD VERIFY EXACT LOCATION, SIZE, AND ELEVATION OF ALL IMPROVEMENTS AT TIME OF CONSTRUCTION AND REPORT ANY DISCREPANCIES TO ENVIRODESIGN ASSOCIATES, INC. Site ` LOCATION MAP N. T. S. LEGEND: PROPERTY LINE p� EXISTING ELEVATION DENOTES AREA OF PROPOSED BRICK PAVERS SEE DETAIL SHEET 2 - SEE LANDSCAPE PLANS FOR PATTERN DENOTES AREA OF SEPTIC DRAINFIELD NA SECTION IDENTIFIER i PLAN PAGE DETAIL PAGE / EnVirODesign RESIDENTIAL SEPTIC TANK CALCULATIONS Assotiate.S :z 820 BAMBOO LANE, DELRAY BEACH #15018 11/9/2021 IGivea 1. Design fin 3054 sfofAC living area as indicated on architectural plans 2. Per Soils Engineer. Maximum, Trench Loading Rate = 0.8 GPD/sf Type of System: ❑+ ORIP DanCAT1oN of ❑ Abs pwa ad ❑N0m-r000 Rsrs I p+ Raor-aoo Pars Flow Rate: (Per Table 1 of 64E-6, singe family residences with either 4 bedroom - belween 2.251 sf and 3,300 sf of living area mat provide for flows of400 plus another 60 gpd for every add'1750 sf or fraction thereof) (3054-33Wsf=-246--246/750 sf) (Use zero for Neg. R =»Flow Rate =400gpd+(0x60)= 400.00 Therefore, Flow Rate = 400 GPD APPLICATION AREA REQ'D = (400 GPD 10.8) X 60 % = 300 Square Feet of Drainfie Id " DRAINFIR AND UNOBSTRUCTED AREA HAS BEEN REDUCED BY 40% THROUGH THE USE OF A HOOT H-600'AND' AEROBIC TREATMENT UNIT AND DRIP IRRIGATION. PROPOSED HOOT H-600'AND' SYSTEM iMinimum 300 Square Feet of Drainfield 1 Zone(s) of Drip Irrigation Minimum 450 Square Feet of Uoobsructed Area No Separate Trash Tank Req'd (Integral to Hoot 600) H-600'AND' HOOT Aerobic Treanneat Unit with Mia 150 LF of 0.9 gph subsurface drip irrigation lice. HOOT BLASTER Model H-20EB 105 Pump INSTALL: 156 LF of drip irrigation line with in 1 wne(s), with a total of 156 dri p heads (0.9 gph each) Resulting Flow Rate =140.4 gph or 2.34 gpm total ( 140.4 gph or 2.34gals PER ZONE) DOSING SCHEDULE: (24 EQUAL DOSES PER DAY) (Pump On Time: 7.1311Bnutes (7.13m1-:2346pIaa24 Egod 1l.w Pee Dq) Pump OffTim: 52.87 Minutes TOTAL: 400A GPM PER DAY SCALE: 1" = 10' Go CALL 48 HOURS BEFORE YOU DIG. -s 0 10 20 IT'S THE LAW e 15 {{��1-800-432-4770 Know what's HCIDW. 0 COPYRIq T 2021 BY ENARODESIGN ASSOCIATES, INC. THIS DRAaING IS PROVIDED FOR INFORMATIONAL PURPOSES ONLY. Call before you dig. SUNSHINE STATE ONE CALL OF FLORIDA, INC. UNLESS SxXNED AND SEALED BY A REGISTERED PROFESSIONAL ENGINEER REPRESENTING ENVIRODESIGN ASSOCIATES, INC. W U W Q �a Zw I�r Il CEQ;T-4 UP4 �a wE­ E. UI p" Gz.l UjC/o F aol � one z��: O :2 C Uz0 HE �Fu tOm$ E � OW` zom o01 W€` > M . ''<o WQ pro 3 wIxU�c PQ r, C Udr DRAWN: M.T.J. CHECKED: J.A.P. DATE: 11/09/21 JOB NO. 19143-SEPTIC SHEET NO. 4 DF 6 m:,b Am m nrm -' um FLUSH MAIN CONNECTION DETAIL WT.S m - SUBSURFACE GRIP IRRIGATION LATERAL (TYP) 54" MIN. EMATED NET SEASON I ` .. STIATER TABLE ELEVATION ROCK LAYER DRIP IRRIGATION_ FIELD CROSS-SECTION N.T.S NOTE: DRIP LINE TO BE NETARM 08WRAM1-12 BIOLINE DRIPPERLINE FW. TYPICAL DRIP IRRIGATION FIELD LAYOUT N.T.S A/V REGff VALVE^` .m- _ FlEID EWSH MR TANN RETURN 20" AUTO HOOT RISER CONNECTIONS DETAIL N.T.S. a nws''a MANIFOLD CONNECTION DETAIL N.T.S AIR/VACUUM RELEASE VALVE N.T.S HOOT BLASTER MODEL: H-20EB105 inn 600 GPD DRIP SYSTEM H-600 AND GENERAL NOTES 1. CONTRACTOR SHALL PROTECT ALL PERMANENT REFERENCE 13. THE CONTRACTOR SHALL CALL SUNSHINE 1-800-432-4770 48 MONUMENTS AND TAKE ALL PRECAUTIONS NECESSARY TO AVOID SURVEY HOURS BEFORE DIGGING FOR FIELD LOCATIONS OF UNDERGROUND MARKERS DURING CONSTRUCTION. CONTRACTOR SHALL BE RESPONSIBLE UTILITIES (OR DIAL 811). FOR REPLACEMENT OF PERMANENT REFERENCE MONUMENTS DISTURBED DURING CONSTRUCTION, AT NO ADDITIONAL COST TO THE OWNER. 14. CORRUGATED ALUMINUM PIPE USED BENEATH PAVEMENT SHALL BE 2. CONTRACTOR SHALL BE RESPONSIBLE FOR THE PROTECTION OF ALL IN CONFORMANCE WITH SEC. 8.24.E.5.i EXISTING UNDERGROUND UTILITIES WHETHER OR NOT SHOWN ON THE PLANS. UTILITIES SHOWN ON THE PLANS ARE FOR REFERENCE ONLY AND 15. NO DRAINAGE STRUCTURES OR IMPROVEMENTS ARE PERMITTED MAY NOT DEPICT ACTUAL LOCATIONS. CONTRACTOR SHALL NOTIFY ALL WITHIN REQUIRED PLANTER AREAS/ISLANDS INCLUDING FIRE HYDRANTS, UTILITY COMPANIES FOR LOCATION AND DEPTH OF THEIR LINES PRIOR TO BACKFLOW PREVENTION DEVICES AND OR FIRE DEPARTMENT CONSTRUCTION. CONNECTIONS./ 3. CONTRACTOR SHALL BE RESPONSIBLE TO COORDINATE AND PAY FOR 16. ALL LIMEROCK AND BASE MATERIALS SHALL BE REMOVED FROM THE THE DEENERGIZING OF POWER LINES AND/OR HOLDING POWER POLES PLANTER AREAS/ISLANDS AND REPLACED WITH APPROPRIATE PLANTING DURING CONSTRUCTION AT NO ADDITIONAL COST TO THE OWNER, SOIL PRIOR TOT THE LANDSCAPING OF THE SITE. 4. CONTRACTOR SHALL BE RESPONSIBLE TO COORDINATE AND PAY FOR 17. THE REMOVAL OF ANY TREE ON THE SITE IS PROHIBITED WITHOUT THE REPLACEMENT OF TRAFFIC LOOPS IF DAMAGED DURING THE REQUIRED MUNICIPAL PERMIT. CONSTRUCTION AT NO ADDITIONAL COAST TO THE OWNER, 18. THE CONTRACTOR SHALL BE RESPONSIBLE FOR OBTAINING ALL 5. ALL ELEVATIONS REFER TO N.G.V.D. 1929. MINIMUM FINISHED FLOOR ELEVATION FOR ANY RESIDENTIAL STRUCTURE SHALL BE SET AT OR REQUIRED TESTS AND SHALL SUBMIT REPORTS BY AN INDEPENDENT AND DULY -LICENSED TESTING LABORATORY. SHOULD ANY TESTS FAIL TO ABOVE ELEVATION THE MINIMUM 100-YR FLOOD STAGE AS PER FEMA FLOOD INSURANCE RATE MAP - REFER TO FINISHED FLOOR ELEVATION MEET SPECIFICATION OF THE APPLICABLE CODES OR AS SHOWN HEREIN, THE CONTRACTOR SHALL, AT THEIR EXPENSE, CORRECT ALL DEFICIENT SHOWN ON PLANS. WORK AND SUBMIT LABORATORY TEST RESULTS SHOWING COMPLIANCE WITH THE APPROPRIATE SPECIFICATIONS. 6. SHOP DRAWINGS SHALL BE SUBMITTED TO THE ENGINEER FOR REVIEW PRIOR TO CONSTRUCTION OR INSTALLATION REQUIRED BY THE 19. ALL WORK SHALL BE PERFORMED IN A SAVE AND WORKMANLIKE ENGINEER OR BY THE APPROPRIATE GOVERNING AGENCIES. MANNER AND SHALL CONFORM WITH ALL APPLICABLE LOCAL, COUNTY, STATE AND FEDERAL REGULATIONS AND/OR CODES, THE CONTRACTOR 7. CONTRACTOR SHALL BE RESPONSIBLE TO SECURE AND PAY FOR. AT SHALL OBTAIN ALL PERMITS AND LICENSES REQUIRED TO BEGIN THE NO ADDITIONAL COST TO THE OWNER, ALL NECESSARY PERMITS, FEES WORK. AND LICENSES. 20. THE CONTRACTOR SHALL GIVE THE ENGINEER 48 HOURS NOTICE 8. CONTRACTOR SHALL BE RESPONSIBLE FOR GIVING THE REQUIRED PRIOR TO REQUESTING REQUIRED INSPECTIONS AND SHALL SUPPLY ALL NOTICES AND COMPLYING WITH ALL PERMIT(S) CONDITIONS. EQUIPMENT NECESSARY TO PROPERTY TEST AND INSPECT THE COMPLETED WORK. 9. CONTRACTOR SHALL BE RESPONSIBLE TO COORDINATE AND PAY FOR THE HOLDING OF OTHER UTILITY POLES DURING CONSTRUCTION AT NO 21 THE CONTRACTOR SHALL GUARANTEE ALL WORK AND MATERIALS ADDITIONAL COST TO THE OWNER. FOR A MINIMUM PERIOD OF ONE YEAR FROM THE DATE OF THE PROJECT ACCEPTANCE, DURING WHICH ALL FAULTY CONSTRUCTION AND/OR 10. ALL CONCRETE SHALL DEVELOP 2500 p.s.i. (MINIMUM) 28 DAY MATERIALS SHALL BE CORRECTED AT THE CONTRACTOR'S EXPENSE. COMPRESSIVE STRENGTH OR GREATER WHERE NOTED ON PLANS. CLASS I CONCRETE SHALL CONFORM WITH THE FOOT SPECIFICATONS, LATEST 22. 2 ALL UNSUITABLE MATERIAL SUCH AS MUCH, MARL. AND DEBRIS EDITION. CLASS I CONCRETE USED AS PAVING SHALL DEVELOP 3000 SHALL BE REMOVED FROM THE LIMITS OF CONSTRUCTION AND LEGALLY p. s.i. (MINIMUM) 28 DAYS COMPRESSIVE STRENGTH. DISPOSED OF. AT THE ENGINEER'S DIRECTION, MUCH MAY BE STOCKPILED ON THE SITE AT DESIGNATED LOCATIONS FOR USE IN 11. ALL UTILITY CONSTRUCTION SHALL BE IN ACCORDANCE KITH THE LANDSCAPING. REQUIREMENTS OF THE LOCAL UTILITY. 23. RECORD DRAWINGS: THE CONTRACTOR SHALL COMPLETE "RECORD 12. ENVIRODESIGN ASSOC. INC. SHALL NOT BE RESPONSIBLE FOR THE DRAWING" (AS -BUILT) INFORMATION RELATIVE TO PIPE LENGTHS, SAFETY OF THE WORKERS OR THE GENERAL PUBLIC. CONTRACTOR SHALL MATERIALS AND ANY DEVIATION FROM THE PLANS AND PROVIDE A COPY BE RESPONSIBLE FOR PROVIDING SAFETY TO THE WORKERS IN OF ANY SUCH DEVIATIONS TO THE OWNER AND ENGINEER FOR FINAL ACCORDANCE WITH OCCUPATIONAL SAFETY & HEALTH ADMINISTRATIONS ACCEPTANCE OF THE CONTRACTOR'S WORK PRODUCT. (OSHA) REQUIREMENTS AND THE SAFETY OF THE GENERAL PUBLIC. IO gm IO I� I O� • 0 GENERAL NOTES: 1. CONTRACTOR TO FIELD LOCATE ANY UNDERGROUND UTILITIES, CABLES, ETC., PRIOR TO CONSTRUCTION AND REPAIR ANY OF THE SAME DAMAGED DURING CONSTRUCTION. 2. SEED, SOD, MULCH, OR OTHERWISE STABILIZE ALL DISTURBED AREAS AFTER CONSTRUCTION. 3. 81-ANNUAL MAINTENANCE IS REQUIRED. THIS MAINTENANCE SHALL BE PROVIDED BY A CERTRED MAINTENANCE PROFESSIONAL. 4. SEPTIC TANK SHALL HAVE 900 GALLONS OF LIQUID RETENTION, UNLESS SPECIFIED OTHERWISE ON PLANS. 5. SEPTIC TANK TO BE FITTED KITH APPROVED TRAFFIC BEARING TOP AND MANHOLE COVERS IN ANY LOCATION WHERE THE TANK WILL BE UNDER VEHICLE LOADS. 6. SEPTIC TANK TO BE PUMPED ONCE EVERY TWO YEARS (MINIMUM) TO REMOVE SOLIDS. 7. ALL SEPTIC SYSTEM CONSTRUCTION TO BE IN ACCORDANCE WITH 64E-6, F.A.C. 8. A COPY OF THE SIGNED MAINTENANCE AGREEMENT IS REQUIRED BEFORE FINAL APPROVAL BY THE HEALTH DEPARTMENT. 9. AN ANNUAL OPERATING PERMIT MUST BE OBTAINED FROM THE HEALTH DEPARTMENT PRIOR TO FINAL SYSTEM APPROVAL. 10. EMERGENCY/CONTINGENCY PLAN: IN THE EVENT OF A SYSTEM FAILURE, WATER USE WILL IMMEDIATELY BE RESTRICTED TO MINIMUM USAGE AND THE SEPTIC TANK WILL BE PUMPED BY A LICENSED TANK PUMPING CONTRACTOR AS NEEDED AND THE SEPTAGE TAKEN TO A LICENSED DISPOSAL FACILITY. EACH COMPONENT OF THIS TREATMENT/PURIFICATION AND EFFLUENT DISPOSAL SYSTEM WILL BE EXAMINED FOR ITS CONTRIBUTION TO THE SYSTEM FAILURE. THE COMPONENT(S) THAT CONTRIBUTE TO FAILURE WILL BE REPAIRED OR REPLACED UNTIL SYSTEM OPERATION CAN BE RESTORED. SYSTEM ELEMENTS WILL BE REPLACED UNTIL THE CAUSE OF THE FAILURE IS ISOLATED AND CORRECTED. WITH PROPER INSPECTIONS AND MAINTENANCE, SYSTEM FAILURE SHOULD BE LIMITED TO MINOR COMPONENT FAILURE AND NOT OVERALL SYSTEM FAILURE. MECHANICAL AND ELECTRICAL COMPONENTS WILL BE REPLACED AS NEEDED. 11. PHYSICAL COMPONENTS SUCH AS PIPES, TANKS, EMITTERS AND FILTERS WILL BE INSPECTED AND CLEANED OR REPLACED AS NEEDED, 12. HOOT AEROBIC TREATMENT UNIT REQUIRES 230 VOLT, 30 AMP, SINGLE PHASE MINIMUM POWER SOURCE. ELECTRICAL COMPONENTS SHALL BE INSTALLED BY A LICENSED ELECTRICIAN. 13. ALL COMPONENTS OF THE HOOT AEROBIC TREATMENT SYSTEM AND SUBSURFACE DRIP IRRIGATION SYSTEM TO BE SUPPLIED BY GEORGE W. SHEPARD & SON, INC., P.0 BOX 202, NAPLES. FL 34106. PHONE (239) 261-0607 I CERTIFY THAT ENGINEERING FEATURES OF THIS PERFORMANCE BASED TREATMENT SYSTEM HAVE BEEN SPECIFIED BY ME AND CONFORM TO THE ENGINEERING PRINCIPLES APPLICABLE TO SUCH PROJECTS. IN MY PROFESSIONAL JUDGMENT. THIS SYSTEM, WHEN PROPERLY CONSTRUCTED, OPERATED, AND MAINTAINED, WILL ACHIEVE THE ESTABLISHED PERFORMANCE STANDARDS AND COMPLY WITH APPLICABLE STATUTES OF THE STATE OF FLORIDA AND RULES OF THE HEALTH DEPARTMENT. DRAWN: M.T.I. CHECKED: J.A.P. DATE: 11/09/21 JOB NO. 21028-TIDE SHEET NO. 5OF6 m CONSTRUCTION ENTRANCE LOCATION TO BE P E_L I C A N L _A N E DETERMINED BY -— CONTRACTOR AS NEEDED C A N A L INLET FILTER INSTALLATION WITHOUT FRAME AND GRATE WIRE SUPPORT - MOULD 6X6'. 5/5 GA. 49 0/100 SO. FT. WELD WIRE SUPPORT EXTEND 6' MIN. AT SIDES 5 LTER FABRIC AND GRATE BACKFlLL AFTER INSTALLATION Of INLET FILTER NOTES: NOT TO SCALE 1. CONTRACTOR IS TO CLEAN INLET FILTER AFTER EVERY STORM Z CONTRACTOR TO REMOVE FABRIC JUST PRIOR TO PAVING A SEDIMENT TRAP WILL BE EXCAVATED BEHIND THE CURB AT THE INLET, THE BASIN SHALL BE AT LEAST 12 TO 14 INCHES IN DEPTH, APPROXIMATELY 36 INCHES IN WIDTH, AND APPROXIMATELY 7 TO 10 FEET IN LENGTH PARALLEL TO THE CURB. STORM WATER WILL REACH THE SEDIMENT TRAP VIA CURB CUTS ADJACENT TO EACH SIDE OF THE INLET STRUCTURE. THESE OPENINGS SHALL BE AT LEAST 12 INCHES IN LENGTH. STORM WATER MAY ALSO REACH THE BASIN VIA OVERLAND FLOW LAND AREA BEHIND THE CURB. THE CURB CUTS SHALL BE REPAIRED WHEN THE SEDIMENT TRAP IS REMOVED. INLET FILTER DETAIL D 8.1 1. ME INTENT OF EROSION CONTROL MEASURES NOCATED GRAPHICALLY ON PUNS M TO PROWDE A BARRIER TO CONTAIN SILT AND SEDWENT ON ME PROJECT SITE THIS PFPPESENTATION IS PRDNDED FOR ME CON OF ME CON ACTOR. ME 1ESi OF DROSON CONTRA EFFECiiNIIE55 IS Nor ,DBE DETERMINED BY AINIERDNCE ro ME REPRESENT SET FORM ON ME ORAWNGS AMSPECRiCATIONS. BUT BY MEETMG ME REGULATIONS SET FORM BY ME AlI1HORNY HAVING JU-ETON OVER WRYER OUWTY CON— AND OMER SEDIMENTATION RESTRICTION REOUIREMEIJTS IN ME REGION. ]. APPROVED EROSION AND SEOYENT LORDRO MEASURE SHALL BE INSTAIlID PRIOR TO ANY CLEARING GRACING. EXCAVATI011. FlLUNC. OR OTHER LAND DISTURBANCE ACTINRES. EX.1 MOH OPERATIONS NETTED ro INSTALL wDN MEAsuREs. ]. RN PECYDN OF ALL'0"' CONTROL MEASURES SHALL BE CONWCIED WEEKLY. OR AFTER EACH RANFAIL EVENT. REPAIR, AND/OR REFiA ENT OF SUCH MEASURES SHALL BE MADE PRONPTY, AS REEIM 4 KEEP DUST WTIXN TOLERABLE LUM BY SPRINKLING OR OTHER ACCEPTABLE MEANS. S. ADDITIONAL MOSON AND SEDWFNT ODN7OL MEASURES MAY BE REWIRED IF DEDAM NECESSARY BY ONSTE NEPECRON. B. FAILURE TO PROPERLY NSTALL AND MAINTAIN EROSION CONTROL PRACTICES SHALL RESULT IN CONSMUCTON BONG HALTED, 7. MAN DE INLETS SHALL BE PROTECTED BY FILTER AND GRADED ROCK AS PEP WHET PROTECTION DETAIL B. ANY ACCESS ROUTES TO STE SHALL BE BASED WITH CRUSHED STONE WNERE PRACTICAL 9. EROSION CONTROL MEASURES ME TO BE MAINTAINED UNTIL PERMANENT GROUND COVER IS ESMBUSIED. 10. WHENEVER FEASIBLE NATURAL VEDETATION SHALL RE RETAINED AND PROTECTED. 11. ALL WORN IS TO BE IN COMPLIANCE WITH ME RULER AND REGULATIONS SET FORTH BY ME STALE O FLORIDA, DEPARMENT OF ENNRONANDNTAL PRDTECjM AND Tiff CITY OF DEIRAY BEACH, 12 DOMNARDE . DEWATDRNG OPERATIONS SHALL BE RETAINED DNSNE IN A CONTAINMENT AREA EROSION CONTROL NOTES DETAIL D9.1 STEEL EXTRA STRENGTH FILTER FABRIC WOOD FENCE POST NEEDED WITHOUT WRE MESH SUPPORT — FOR STEEL) FOR ADDITIONAL STRENGTH FABRIC FILTER FABRIC MATERIAL CAN BE ATTACHED TO A 6-INCH (MAX.) MESH WIRE SCREEN WHICH HAS BEEN FASTENED TO THE POSTS RUNOFF DIG 4' WIDE k 4' DEEPS TRENCH, BURY BOTTOM U A FABRIC, AND ANCHOR WCTED BACKFlLL MATERIAL SILT FENCE SECTION NOT TO SCALE PLACE THE END POST OF THE SECOND FENCE INSIDE THE END POST OF THE FIRST FENCE ROTATE BOTH POSTS AT LEAST 180 DEGREES IN A CLOCKWISE DIRECTION TO CREATE A TIGHT SEAL WITH THE FABRIC MATERIAL DIRECTION OF RUNOFF WATERS DRIVE BOTH POSTS ABOUT 18 INCHES INTO THE GROUND AND BURY FLAP ATTACHING TWO SILT FEN NOT TO SCALE SILT FENCE INSTALLATION DETAIL D 9.1b Sheet 2 of 2 NOTE: A CONSTRUCTION ENTRANCE SHALL BE CONSTRUCTED AND CONTAIN AN AGGREGATE LAYER (FDOT AGGREGATE NOA). AT LEAST 6-INCHES THINK. IT MUST EXTEND TO THE WIDTH OF THE VEHICULAR INGRESS AND EGRESS AREA. STABILIZED CONSTRUCTION ENTRANCE DETAIL D9.1C �— FL'W 10 FT. MAX. SPACING WITH WIRE SUPPORT FENCE 6 FT MAX. SPACING WITHOUT WARE SUPPORT FENCE NOTES: L THE HEIGHT OF A SILT FENCE SHALL NOT EXCEED 36 INCHES (90 CM). 2. THE FILTER FABRIC SHALL BE PURCHASED IN A CONTINUOUS ROLL CUT TO THE LENGTH OF ME BARRIER TO AVOID THE USE OF JOINTS. 3. POSTS SHALL BE SPACED A MAXIMUM OF 10 FEET (3 M) APART AT THE BARRIER LOCATION AND DRIVEN SECURELY INTO THE GROUND A MINIMUM OF 1Z INCHES (30 CM). WEN EXTRA STRENGTH FABRIC IS USED WITHOUT THE WIRE SUPPORT FENCE, POST SPACING SHALL NOT EXCEED 6 FEET (1.8 M). 4, A TRENCH SHALL BE EXCAVATED APPROXIMATELY 4 INCHES (10 Cm) WADE AND 4 INCHES (10 CM) DEEP ALONG THE LINE OF POSTS AND UPSLOPE FROM THE BARRIER. 5, WHEN STANDARD STRENGTH FILTER FABRIC IS USED, A WARE MESH SUPPORT FENCE SHALL BE FASTENED SECURELY TO THE UPSLOPE SIDE OF THE POSTS USING HEAVY DUTY WIRE STAPLES AT LEAST i INCH (25 MM) LONG, TIE WIRES, OR HOC RINGS. THE WIRE SHALL EXTEND INTO THE TRENCH A MINIMUM OF 2 INCHES (5 CM) AND SHALL NOT EXTEND MORE THAN 36 INCHES (90 CM) ABOVE THE TONAL GROUND SURFACE. 6. THE STANDARD STRENGTH FILTER FABRIC SHALL BE STAPLED OR WIRED TO THE FENCE, AND 8 INCHES (20 CM) OF THE FABRIC SHALL BE EXTENDED INTO THE TRENCH. THE FABRIC SHALL NOT EXTEND MORE THAN 36 INCHES (90 CM) ABOVE THE DRIGIONAL GROUND SURFACE 7. THE TRENCH SHALL BE BACKFILLED AND THE SOIL COMPACTED OVER THE FILTER FABRIC, B. ALL PROJECTS REQUIRE SUBMITTAL OF POLLUTION PREVENTION PLAN (PPP). 9. ALL PROJECTS 1 AC. OR MORE MUST SUBMIT NOTICE OF INTENT INN) TO FDEP. SILT FENCE INSTALLATION DETAIL D 9.1a Sheet 1 of 2 CALL 48 HOURS BEFORE YOU DIG. IT'S THE LAW 1-800-432-4770 SUNSHINE STATE ONE CALL OF FLORIDA. INC. SCALE: 1" = 10' -59 10 20 ju- LJLJILJ s 1s ® COPYRIGHT 2021 BY ENWRODESIGN ASSOCIATES. INC. Know whars below. THIS DRAWING IS PROVIDED FOR INFORMATIONAL PURPOSES ONLY, UNLESS SIGNED AND SEALED BY A REGISTERED PROFESSIONAL N Call before you dig. ENGINEER REPRESENTING ENVIRODESIG ASSOCIATES, INC. Ni m 'C 'j a� U z ^w^ Frr^�1 VL a Z0-4 ;TO 1-� 1-'-I aw DO a C 6 rn(a a at was d<U. p W.1 z m 01 woo c 'z' a a3i F� W 0: DRAWN: B.A.B. CHECKED: J.A.P. DATE: 11/09/21 JOB NO. 21028-ENG SHEET NO. 6 OF 6 Page 1 of 1 Aerial Photograph May not show latest Improvements. Not•loacals. N r C A B S SCALE:1"=10' Survey Related Information _ LEGAL DESCRIPTION: PARCELI: A PARCEL OF LAND IN SECTION 9, TOWNSHIP 46 SOUTH, RANGE 43 EAST, MORE PARTICULARLY DESCRIBED AS FOLLOWS: BEGINNING AT A POINT IN THE NORTH LINE OF LOT 25 OF THE SUBDIVISION OF SAID SECTION 9, ACCORDING TO THE PLAT THEREOF RECORDED IN PLAT BOOK 8, PAGE 40, PUBLIC RECORDS OF PALM BEACH COUNTY, FLORIDA, AT A DISTANCE OF 133 WESTERLY, ! MEASURED ALONG THE NORTH LINE OF SAID LOT 25, FROM THE NORTHEAST CORNER THEREOF; THENCE WESTERLY, ALONG THE 1 NORTH LINE OF SAID LOT 25, BEING ALSO THE SOUTH LINE OF A 20 FOOT ROAD AS SHOWN ON SAID PLAT, A DISTANCE OF 94.50 FEET; j THENCE SOUTHERLY, PARALLEL TO THE EAST LINE OF SAID LOT 25, A DISTANCE OF 107 FEET, MORE OR LESS, TO THE WATERS EDGE ALONG THE NORTH LINE OF A YACHT BASIN; THENCE EASTERLY, j ALONG THE WATERS OF SAID YACHT BASIN, A DISTANCE OF 94.52 FEE, MORE OR LESS, TO A POINT IN A LINE RUNNING SOUTHERLY FROM THE POINT OF BEGINNING PARALLEL TO THE EAST LINE OF SAID LOT 25; THENCE NORTHERLY ALONG SAID PARALLEL LINE, A DISTANCE OF 109 FEET, MORE OR LESS, TO THE POINT OF BEGINNING. PARCEL2 AREA LYING BETWEEN THE PROPERTY LINE AND THE EXISTING SEAWALL A PARCEL OF LAND LYING IN SECTION 9, TOWNSHIP 46 SOUTH, RANGE 43 EAST, MORE PARTICULARLY DESCRIBED AS FOLLOWS: COMMENCING AT THE NORTHEAST CORNER OF LOT 25 OF THE SUBDIVISION OF SAID SECTION 9, ACCORDING TO THE PLAT THEREOF RECORDED IN PLAT BOOK 8, PAGE 40, PUBLIC RECORDS OF PALM BEACH COUNTY, FLORIDA, AT A DISTANCE OF 133 FEET WESTERLY, MEASURED ALONG THE NORTH LINE OF SAID LOT 25, FROM THE NORTHEAST CORNER THEREOF; THENCE WESTERLY, ALONG THE NORTH LINE OF SAID LOT 25, BEING ALSO THE SOUTH LINE OF A 20.00 FOOT ROAD AS SHOWN ON SAID PLAT, A DISTANCE OF 9450 TO A POINT, THENCE SOUTH 0.1918- EAST, A DISTANCE OF 107.00 FEET TO A POINT; SAID POINT BEING TO THE POINT OF BEGINNING, THENCE WITH A BEARING OF S. W47W E., A DISTANCE OF 94.52 FEET TO A POINT; THENCE S.00°171B" E, A DISTANCE OF 1.5 FEET MORE OR LESS TO THE SOUTHERLY EDGE OF THE EXISTING CONCRETE SEAWALL; THENCE WITH A BEARING OF S. 74°18719" W. ALONG THE SOUTHERLY EDGE OF THE SEAWALL A DISTANCE OF 23.37 FEET; THENCE WiTH A BEARING OF N. 88'4T08• W., ALONG THE SOUTHERLY EDGE OF THE SEAWALL, A DISTANCE OF 72.00 FEET TO A POINT; THENCE N. 00*1 VI 8'W., A DISTANCE 8.3 FEET MORE OR LESS TO THE POINT OF BEGINNING, PROPERTY ADDRESS: 996 PELICAN LANE GULF STREAM, FL 33483 INVOICE NUMBER: 114855SE DATE OF FIELD WORK 0410712021 CLIENT FILE: CERTIFIED TO TROPICAL CUSTOM HOMES FLOOD ZONE: AE FLOOD MAP:12099C PANEL:0981 SUFFD(: F PANEL DATE:10105/2017 BASE FLOOD ELEVATION OR DEPTH: 6 NAVO 1988 COMMUNITY NUMBER 125109 FOUND NAIL AT N.W. CORNER OF SUBJECT LOT EXTENDED NORTH ( HELD FOR CONTROL) FOUND NAIL AT N.E. CORNER OF LOT 9 EXTENDED NORTH 95.00 (GR) (HELD FOR ALIG04�NMEN _I —x $I 95.00 Q N. E. CORNER OF LOT 9 (p S. 30, PG. 231.232) FOUND 112' IRON ROD — 0.20 EA5T 4 0.05' SOUTH 0_x—x xlb. FENCE 0.G' WE5T Q C� rn 04�R� F'is�b LOT 6 DRIFTWOOD LANDING > ( P.B. 30, PG. 231.232) N P.C.N. 2043.46-09.4340MO - 5ET NAIL 4 D15C SOUTH BLOCK LINE OF DRIFTWOOD LANDING WM SITE BENCHMARK+2. o (P.B. 30, PG.231.232) ELEVATION = 2.82 FOUND P E L I C A N L A N E OF SUBJECTLIOTTEXTENDEDNER NORTH 94.59 ('R) 94.4G' (M) (HELD FOR CONTROL ) 18' A5PHALT ROADWAY h6 20 RIGHT-OF-WAY ( PER PLAT) �y 110 ti 11 N89°59'53NW 94.50'(L) 94.30'(M) WALL 12" PALM O 70 �yx 16.90' — 24' PALM O g x"P GRAVEL DRIVEWAY 33, F [_:� STEPPING STONES 24' PALM I G.90' O Q F.P.L. PAD //I 24" EUREKA v PALM CU5TER 12' PALM w i 3G' EUREKA - PALM CW5TER r1 1 a q O �� SOUTHWEST CORNER OF o / 1 PARCEL PER 31688, PG. 960 ; rn I -0'M � P.C.N. ZO'43.46'0339000-0222 -46-0 j' / \ I 129.92' (L) 5.E.CORNER LOT 21 OF LOT 22 �o s i 1 3.22' (M) o FOUND NAIL AT INTERSECTION NORTH UNE OF LOT 25 x N89a59'53"W y?° 133.00 (Q 5ET 1I2" IRON ROD 4 CAP P.S.M. # 5G39 PARCEL PER O.R.B. 08021, PG. 1697 P8.0 `CONCRETE P.C.N. 20.4346-09-39-0004M ONE STORY RESIDENCE # 99G o FLOOR ELEVATION = 7.20 N.A.V.D. Q x� x 5EPnc PARCEL I A/C g TANK± ry ^� (O.R.B. 3000, PG. 1280) ❑ r 1 L J x ^� 6.40 I G.00' x3. x 6.58' p $ 30.19 4 15.45' FENCE 1.2' WE5T T n°EUREKA xR' CONCRETE PALM CLUSTER POINT OF BEGINNING 0 OF PARCEL 2 �x y° v a9 xti�h 588°4 '08"E xti. 94.52' (L) 588°4 '08"E 94.52' (L) N00° I 0' 8 W ti°'� N8814708"W 72.00' (L) 5� 23 51, 8.30' (L) PARCEL 2 3.2' CONCRETE (O.R.B. 3000, PIG. 1280) SEAWALL C A N L A REMAINDER OF LOT 25 ( NOT INCWDED ) It POINT OF COMMENCEMENT — POINT OF BEGINNING OF PARCELS I e 2 OF PARCEL I N. E. CORNER OF LOT 25 ( P.B. 8, PG. 40 P.B.C.R. ) x REMAINDER OF LOT 25 ( NOT INCLUDED) SOUTHWEST CORNER OF PARCEL PER O.R.B. 26885, PG. 881 P.C.N. 20.4346.09-09-000-0253 x—x —x= FOUND i17IRON ROD FENCE 0.59 SOUTH 8 O.OT WEST OF 0.3' WE5T NORTHWEST CORNER OF PARCEL PER O.RB. 29214, PG.1388 P.C.N. 12-43-46-M9-000-0254 LOT 2G FENCE 0.5' EA5T NOTE: NOO' 10' 18NW 1.50' RECORD DATA INDICATES OWNERSHIP TO THE EDGE OF WATER. MORE OR LE55 (L) ACCESS CANAL TO INTRACOASTAL WATERWAY IS TIDALLY INFLUENCED AND REQUIRES A MEAN HIGH WATER DETERMINATION TO ESTABLISH THE PROPERTY BOUNDARY. HOWEVER, BY VIRTUE OF A CONSTRUCTED SEAWALL, THE HORIZONTAL POSITION OF MEAN HIGH WATER IS DETERMINED BY THE WETFACE OF SAID SEAWALL AND THEREFORE DEFINES THE SUBJECT BOUNDARY LINE, Surveyors Caff ate Abbreviation Legend (Some Items In legend may not appear on drawing) D-9y; °a m D* ft -- Elevatlons,Nshuwn: G.P,S.SYSTEM INSTRUMENT USED: LEICA 1f+00 MODEL CS 20 Elevatlons on Drawing are M: NAV.D.ae ] - --- ova,: Rva orarww,.A: anoaai �ILiEarC9rIiYTNTiN961NM1W?MgNEafNOA.➢9 [F RUCREA6 000E w°16151nDHI5Ni� FAT PoMIDW4IPAThE 'LP.WnIRdINGPoMI Of R]fAiM71 5fA'.fFlOfdtN1GR'EM 4LORFA WUENIAIpNA�U wPImvEfFlilSweAiNE iNFPE10 � A>K•I%IDG1X EIxeEV. FIPlA1pN R•ISROf MFfr3SIgN R.WM.e 4Y PwYm itl: CCOERRaWRro9EC1UNIR@r, FLONDABIATUIFa.NOIIwTIIa — �---_ - ElKifa]NCdtlNll/�AVDb'J:16RQVYEEf6 MOGFaUAES A95EifORIX G.Cfl11RH MRiE 84•9ECIPFA4IER Vi-P OfTArGBIN BEC.SECIIOX RawrasAnm.RRswanasEcroNittms, ROff VAM Surveyor's Notes Platted Easements, Notable or Adverse Conditions (unpletted easements also dsted Symbols (Some Items In legend may not appear on drawing - Not to Scale) R wdedb Cl - Grv•GEIEtvwEA m•fgaDBw BOO PC•PoIIf CadM'E TR9•iwYiF j uiRse�nvEvna+swwoRREcoRomwaranoxaRav®mm�.xoa�fswanemteucREwmnEsefavwennaosrxFw•ssorirxnsEavim. Pro YU UnatypeS -Ml48lERPffNOF aSUVEY SHOULDNTiPomm0RFENCE vnnn®•s 111--1b,Fi FN-wW s, Rx.faaar�awcoEaR.e R+s.Penre PM6ng lnslrudbns (d/ES SNOWNHEREORARD THER RELAnONSmP TO THE BOURDARrI1RE e�ProAm �•• ftc-uso•u c ronk�sal wmcalrAcraawsaE fw APPawuRaJam9lwusEwolEceutrflNCAesu¢,roxFBPaH�luiEafw fsWMRfaunp raw PAAu�To 4 •uart%E F .miIERUE 9utdvc __. 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Om:m:r.a.,s,s:rivx ro,NmfDefawEssws wnParnrAnAsrmtvePEmraixwurvwanrEx:�.s raRsuaR,wosEsonE.aewnaxGve�GfvsnaiwsxzAo aE sesmsou:�rwTnEn , ! v .RV N,vawr .ua w.cuuairt N.urAnReo Pac.Paxrofwwwcenrr w•unrtrEASESExr h �+cwce,ewiraass RrcaruRaAmapioncumusvrtoeouoercures ® aARunrcPo,r-.-•-•-.- aeom A.aR.nNCR[PRsaxrATpxsvArxAVEeEeaErAcmuimroNOREc�sAmrLwsmnrEAaA,wRmRemarsws-cwOmnsRuuwvEnaaieicswsrsGimr�moNs, -- ------------- ____ caxc..caaaaiE oxc.v�AnGnE rN.roaN:Aier �R•unmPae 4B1E.HilsbaoBlvd.Sle100•A ` `` BearingBasis • •NAWOE ®'s°n ° 000=sEcen waR KooENce Deerfield Beach, FL33441 LAIVDTEC 14/t3/2021 zAwrawwr:Rss swvEfm ERa ra+�rG. iEafenwaucv wxiueESErwmnsesEssnnraas.�wtEuoAVEUExiNmwrmAwuw�ow REFERENCED SUBJECT PROPERTY AS DESCRIPTION. hR s .sfcncxcwvEx P.ssncfEx<E _-_^_ i ''r P.RAr PP.�naRnv "'�•wAM1e*" ( ) ( ) ,vYAr.,--R V E Y I N 9 smsuRVEmRaA»uwdts�awaAsonA ur srAAnox w. Tiuca�usaRVEroieawiRaas swAxnAE rv`inGNf wua'coRNtwaraoroREaaD'rnaGiuwEsssw+uvxoiEoawnsiEnw.- ruiEavuvE wWw.LandtecSurvey.Comaz: 561485.3145 SR, .. .^.r..^W.., ....... swsirmvwomnranmEsrwviruREArori:eoiaoxurzasmsrxor ALL BEARINGS SHOWN HEREON REFERENCED THERETO. wEatifAncrs�E .•,,,,,,,•,,,,,,,, TOWN OF GULF STREAM BALANCE SHEET & CASH & BUDGET REPORT Unaudited As of June 30, 2022 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 June 30, 2022, Financial Highlights • Fiscal Year 2020-2021 Audit is complete and has been filed with the Florida Chief Financial Officer and the Florida Audit General Office • The HRA Custodial Account has been consolidated into the General Fund and will no longer appear as a separate Fund on the Balance Sheet. It has been determined that it did not meet the criteria for a custodial account under GASB 75. • In an effort to reduce costs for Fiscal Year 2022-2023, some capital items will be purchased this year such as police shields and new rifles. • Delray Beach did not supply the building permit totals for June in time for printing of the financial statements. • The first of five water rate adjustments by the City of Delray Beach will begin on July 1, 2022 and we will see the first increase on the August bills. -I- 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 Town of Gulf Stream Income Statement General Fund as of June 30, 2022 Current Month YTD Actual Budget Variance Actual Budget Variance 2021 Budget $7,138.46 $385,579.00 ($378,440.54) $4,595,035.32 $4,626,948.00 ($31,912.68) $4,626,948.00 $0.00 ($13,916.00) $13,916.00 ($165,881.78) ($167,000.00) $1,118.22 ($167,000.00) $214.16 $208.00 $6.16 $1,439.36 $2,500.00 ($1,060.64) $2,500.00 $7,352.62 $371,871.00 ($364,518.38) $4,430,592.90 $4,462,448.00 ($31,855.10) $4,462,448.00 $46.14 $417.00 ($370.86) $292.16 $5,000.00 ($4,707.84) $5,000.00 $560.00 $208.00 $352.00 $2,870.00 $2,500.00 $370.00 $2,500.00 $606.14 $625.00 ($18.86) $3,162.16 $7,500.00 ($4,337.84) $7,500.00 $10,625.47 $7,083.00 $3,542.47 $117,165.47 $85,000.00 $32,165.47 $85,000.00 $57,731.00 $25,000.00 $32,731.00 $353,009.35 $300,000.00 $53,009.35 $300,000.00 $68,356.47 $32,083.00 $36,273.47 $470,174.82 $385,000.00 $85,174.82 $385,000.00 $45.89 $133.00 ($87.11) $1,487.04 $1,600.00 ($112.96) $1,600.00 $45.89 $133.00 ($87.11) $1,487.04 $1,600.00 ($112.96) $1,600.00 $3,168.84 $2,833.00 $335.84 $21,459.57 $34,000.00 ($12,540.43) $34,000.00 $2,126.40 $1,833.00 $293.40 $19,137.56 $22,000.00 ($2,862.44) $22,000.00 $0.00 $33.00 ($33.00) $419.52 $400.00 $19.52 $400.00 $9,186.15 $6,250.00 $2,936.15 $64,200.72 $75,000.00 ($10,799.28) $75,000.00 $0.00 $108.00 ($108.00) $1,402.04 $1,300.00 $102.04 $1,300.00 $0.00 $8.00 ($8.00) $14,184.42 $100.00 $14,084.42 $100.00 $14,481.39 $11,065.00 $3,416.39 $120,803.83 $132,800.00 ($11,996.17) $132,800.00 $3,912.36 $5,833.00 ($1,920.64) $38,738.69 $70,000.00 ($31,261.31) $70,000.00 $3,912.36 $5,833.00 ($1,920.64) $38,738.69 $70,000.00 ($31,261.31) $70,000.00 $14,563.03 $11,750.00 $2,813.03 $107,111.37 $141,000.00 ($33,888.63) $141,000.00 $0.00 $417.00 ($417.00) $0.00 $5,000.00 ($5,000.00) $5,000.00 -2- Current Month YTD 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 Grants Federal Grants - Other State Grants - Other Total Grants Other Certification, Copies, Misc Or Clerk's Charges & Fees Other Contractual Agreements Other Miscellaneous Revenue Total Revenues Expenditures Admin & General Executive Salaries Regular Salaries - Admin Contingency - Miscellaneous Overtime- Admin FICA Taxes Retirement Contributions Life and Health Insurance Misc. Prof Svcs.- Building Inspections Actual Budget Variance Actual Budget Variance 2021 Budget $14,563.03 $12,167.00 $2,396.03 $107,111.37 $146,000.00 ($38,888.63) $146,000.00 $4,697.78 $5,000.00 ($302.22) $30,576.50 $60,000.00 ($29,423.50) $60,000.00 $4,697.78 $5,000.00 ($302.22) $30,576.50 $60,000.00 ($29,423.50) $60,000.00 $0.00 $13,142.00 ($13,142.00) $109,390.39 $157,700.00 ($48,309.61) $157,700.00 $0.00 $13,142.00 ($13,142.00) $109,390.39 $157,700.00 ($48,309.61) $157,700.00 $19,477.87 $16,667.00 $2,810.87 $126,575.66 $200,000.00 ($73,424.34) $200,000.00 $6.50 $1,083.00 ($1,076.50) $33,488.66 $13,000.00 $20,488.66 $13,000.00 $4,886.69 $1,083.00 $3,803.69 $18,994.74 $13,000.00 $5,994.74 $13,000.00 $24,371.06 $18,833.00 $5,538.06 $179,059.06 $226,000.00 ($46,940.94) $226,000.00 $0.00 $1,000.00 ($1,000.00) $12,372.50 $12,000.00 $372.50 $12,000.00 $0.00 $1,000.00 ($1,000.00) $12,372.50 $12,000.00 $372.50 $12,000.00 $0.00 $20,556.00 ($20,556.00) $0.00 $246,671.00 ($246,671.00) $246,671.00 $0.00 $0.00 $0.00 $689.80 $0.00 $689.80 $0.00 $0.00 $20,556.00 ($20,556.00) $689.80 $246,671.00 ($245,981.20) $246,671.00 $375.00 $208.00 $167.00 $3,250.00 $2,500.00 $750.00 $2,500.00 $0.00 $83.00 ($83.00) $2,658.69 $1,000.00 $1,658.69 $1,000.00 $0.00 $1,250.00 ($1,250.00) $0.00 $15,000.00 ($15,000.00) $15,000.00 $0.00 $42.00 ($42.00) $0.00 $500.00 ($500.00) $500.00 $375.00 $1,583.00 ($11208.00) $5,908.69 $19,000.00 ($13,091.31) $19,000,00 $138,761.74 $493,891.00 ($355,129.26) $5,510,067.75 $5,926,719.00 ($416,651.25) $5,926,719.00 $10,800.00 $11,700.00 $900.00 $107,917.12 $140,400.00 $32,482.88 $140,400.00 $26,845.34 $36,674.00 $9,828.66 $268,057.15 $440,090.00 $172,032.85 $440,090.00 $0.00 $30,148.00 $30,148.00 $0.00 $361,780.00 $361,780.00 $361,780.00 $281.85 $416.00 $134.15 $2,523.84 $5,000.00 $2,476.16 $5,000.00 $2,901.42 $3,477.50 $576.08 $28,196.67 $41,730.00 $13,533.33 $41,730.00 $7,875.40 $8,428.00 $552.60 $78,653.78 $101,140.00 $22,486.22 $101,140.00 $5,359.17 $9,526.00 $4,166.83 $64,551.07 $114,317.00 $49,765.93 $114,317.00 $57,731.00 $25,000.00 ($32,731.00) $353,009.35 $300,000.00 ($53,009.35) $300,000.00 -3- Current Month YTD Actual Budget Variance Actual Budget Variance 2021 Budget Misc Prof Svcs - TH $1,837.22 $4,167.00 $2,329.78 $20,294.21 $50,000.00 $29,705.79 $50,000.00 Accounting and Auditing Fees $97.92 $1,417.00 $1,319.08 $11,877.82 $17,000.00 $5,122.18 $17,000.00 Property Trash Removal/ Mowing $0.00 $417.00 $417.00 $1,909.78 $5,000.00 $3,090.22 $5,000.00 Travel and Per Diem - TH $503.23 $583.00 $79.77 $1,314.07 $7,000.00 $5,685.93 $7,000.00 Communication -TH $1,615.93 $1,333.00 ($282.93) $8,804.00 $16,000.00 $7,196.00 $16,000.00 Postage $174.00 $333.00 $159.00 $915.09 $4,000.00 $3,084.91 $4,000.00 Electric - TH $955.73 $750.00 ($205.73) $7,338.68 $9,000.00 $1,661.32 $9,000.00 Water $41.10 $1,667.00 $1,625.90 $14,169.95 $20,000.00 $5,830.05 $20,000.00 Rental and Lease Expense $383.63 $583.00 $199.37 $3,186.00 $7,000.00 $3,814.00 $7,000.00 Insurance - Liab/Prop/WC $52,994.25 $13,847.00 ($39,147.25) $211,230.00 $166,168.00 ($45,062.00) $166,168.00 Flood Insurance $0.00 $583.00 $583.00 $7,030.00 $7,000.00 ($30.00) $7,000.00 Building Maintenance - TH $378.36 $1,667.00 $1,288.64 $10,273.10 $20,000.00 $9,726.90 $20,000.00 Lawn Maintenance $150.00 $667.00 $517.00 $4,712.00 $8,000.00 $3,288.00 $8,000.00 Bird Sanctuary Maintenance $0.00 $333.00 $333.00 $2,750.00 $4,000.00 $1,250.00 $4,000.00 Office Eq/Supp/Computer - TH $595.00 $3,333.00 $2,738.00 $19,194.66 $40,000.00 $20,805.34 $40,000.00 Printing and Binding - TH $98.01 $417.00 $318.99 $2,146.17 $5,000.00 $2,853.83 $5,000.00 Provision for Bad Debt $0.00 $42.00 $42.00 $0.00 $500.00 $500.00 $500.00 Legal Advertisement & Other $0.00 $542.00 $542.00 $787.80 $6,500.00 $5,712.20 $6,500.00 Office Supplies $283.11 $333.00 $49.89 $3,607.70 $4,000.00 $392.30 $4,000.00 Books, Membership, Training - TH $0.00 $1,250.00 $1,250.00 $6,729.54 $15,000.00 $8,270.46 $15,000.00 Capital Outlay -TH $0.00 $11,041.00 $11,041.00 $14,905.00 $132,500.00 $117,595.00 $132,500.00 $171,901.67 $170,674.50 ($1,227.17) $1,256,084.55 $2,048,125.00 $792,040.45 $2,048,125.00 Fire Fire Control Contract Services $47,960.11 $47,966.00 $5.89 $431,640.99 $575,533.00 $143,892.01 $575,533.00 Misc. Repair and Maintenance $0.00 $83.00 $83.00 $0.00 $1,000.00 $1,000.00 $1,000.00 $47,960.11 $48,049.00 $88.89 $431,640.99 $576,533.00 $144,892.01 $576,533.00 Police Executive Salaries $10,488.44 $11,363.00 $874.56 $104,794.71 $136,350.00 $31,555.29 $136,350.00 Regular Salaries - Police Offi $61,921.31 $79,626.00 $17,704.69 $641,516.74 $955,516.00 $313,999.26 $955,516.00 Overtime -Police $1,061.02 $1,250.00 $188.98 $13,939.54 $15,000.00 $1,060.46 $15,000.00 Incentive Pay $799.06 $1,190.00 $390.94 $8,969.38 $14,280.00 $5,310.62 $14,280.00 FICA Taxes $5,681.65 $6,699.00 $1,017.35 $58,845.56 $80,387.00 $21,541.44 $80,387.00 Retirement Contributions $13,608.67 $16,899.00 $3,290.33 $134,407.06 $202,793.00 $68,385.94 $202,793.00 Life and Health Insurance $0.00 $0.00 $0.00 $6,000.00 $0.00 ($6,000.00) $0.00 Life and Health Insurance $14,559.37 $20,640.50 $6,081.13 $173,800.71 $247,686.00 $73,885.29 $247,686.00 HRA Benefit Payments $2,515.64 $0.00 ($2,515.64) $2,515.64 $0.00 ($2,515.64) $0.00 Misc Prof Svcs - PD $0.00 $2,375.00 $2,375.00 $2,759.50 $28,500.00 $25,740.50 $28,500.00 -4- Current Month YTD Actual Budget Variance Actual Budget Variance 2021 Budget Dispatch Service Contract $0.00 $5,196.00 $5,196.00 $62,762.45 $62,351.00 ($411.45) $62,351.00 Travel and Per Diem - PD $0.00 $150.00 $150.00 $0.00 $1,800.00 $1,800.00 $1,800.00 Communication -PD $571.66 $833.00 $261.34 $5,123.07 $10,000.00 $4,876.93 $10,000.00 Electric - PD $325.46 $292.00 ($33.46) $2,214.40 $3,500.00 $1,285.60 $3,500.00 Water-PD $41.10 $33.00 ($8.10) $148.22 $400.00 $251.78 $400.00 Rental and Lease Expense-PD $132.61 $167.00 $34.39 $1,060.88 $2,000.00 $939.12 $2,000.00 Building Maintenance - PD $2,078.68 $833.00 ($1,245.68) $7,488.94 $10,000.00 $2,511.06 $10,000.00 Vehicle Maintenance $918.06 $1,000.00 $81.94 $5,688.79 $12,000.00 $6,311.21 $12,000.00 Office Eq/Supp/Computer - PD $312.20 $1,083.00 $770.80 $12,949.93 $13,000.00 $50.07 $13,000.00 Printing and Binding - PD $24.52 $125.00 $100.48 $960.47 $1,500.00 $539.53 $1,500.00 Uniform Cleaning $196.88 $417.00 $220.12 $1,915.06 $5,000.00 $3,084.94 $5,000.00 Office Supplies $12.48 $167.00 $154.52 $1,252.65 $2,000.00 $747.35 $2,000.00 Fuel $3,546.13 $2,917.00 ($629.13) $30,504.78 $35,000.00 $4,495.22 $35,000.00 Uniforms & Equipment $1,667.61 $1,000.00 ($667.61) $9,016.95 $12,000.00 $2,983.05 $12,000.00 Books, Memberships, Training - PD $1,196.00 $417.00 ($779.00) $1,689.97 $5,000.00 $3,310.03 $5,000.00 Capital Outlay -PD $0.00 $10,269.00 $10,269.00 $24,508.60 $123,232.00 $98,723.40 $123,232.00 $121,658.55 $164,941.50 $43,282.95 $1,314,834.00 $1,979,295.00 $664,461.00 $1,979,295.00 Streets Regular Salaries - Streets $6,059.66 $6,994.00 $934.34 $58,580.49 $83,929.00 $25,348.51 $83,929.00 Overtime - Streets $0.00 $292.00 $292.00 $684.45 $3,500.00 $2,815.55 $3,500.00 FICA Taxes $363.81 $548.00 $184.19 $3,537.69 $6,574.00 $3,036.31 $6,574.00 Retirement Contributions $1,267.68 $1,323.75 $56.07 $12,255.02 $15,885.00 $3,629.98 $15,885.00 Life and Health Insurance $1,594.45 $1,588.00 ($6.45) $17,287.91 $19,053.00 $1,765.09 $19,053.00 Misc Prof Svcs - Streets $6,200.00 $833.00 ($5,367.00) $20,203.92 $10,000.00 ($10,203.92) $10,000.00 Communication - Streets $76.42 $83.00 $6.58 $581.00 $1,000.00 $419.00 $1,000.00 Electric - Streets $2,818.70 $1,667.00 ($1,151.70) $17,712.56 $20,000.00 $2,287.44 $20,000.00 Rental and Lease Expense $0.00 $417.00 $417.00 $1,235.20 $5,000.00 $3,764.80 $5,000.00 Vehicle Maintenance -Streets $41.30 $417.00 $375.70 $813.01 $5,000.00 $4,186.99 $5,000.00 Misc. Repair and Maintenance $156.00 $1,667.00 $1,511.00 $12,088.33 $20,000.00 $7,911.67 $20,000.00 Misc. Other -NPDES $0.00 $833.00 $833.00 $8,595.00 $10,000.00 $1,405.00 $10,000.00 Operating Supplies $128.97 $583.00 $454.03 $1,897.25 $7,000.00 $5,102.75 $7,000.00 Uniforms & Equipment $0.00 $100.00 $100.00 $572.63 $1,200.00 $627.37 $1,200.00 Road Materials and Supplies $0.00 $1,083.00 $1,083.00 $0.00 $13,000.00 $13,000.00 $13,000.00 CapitalOutlay- Streets $11,210.75 $16,180.00 $4,969.25 $128,050.35 $194,160.00 $66,109.65 $194,160.00 $29,917.74 $34,608.75 $4,691.01 $284,094.81 $415,301.00 $131,206.19 $415,301.00 Legal Regular Salaries - Legal $9,153.00 $10,082.00 $929.00 $91,459.65 $120,989.00 $29,529.35 $120,989.00 -5- Current Month YTD Actual Budget Variance Actual Budget Variance 2021 Budget FICA Taxes - Legal $700.20 $771.00 $70.80 $6,996.63 $9,256.00 $2,259.37 $9,256.00 Retirement Contributions - Legal $1,914.80 $2,074.00 $159.20 $19,133.30 $24,893.00 $5,759.70 $24,893.00 Life and Health Insurance - Legal $1,333.51 $1,587.75 $254.24 $16,265.31 $19,053.00 $2,787.69 $19,053.00 Contracted Legal Services $32,934.81 $45,833.00 $12,898.19 $181,987.87 $550,000.00 $368,012.13 $550,000.00 Travel and Per Diem -Legal $37.34 $125.00 $87.66 $37.34 $1,500.00 $1,462.66 $1,500.00 Communication - Legal $0.00 $58.00 $58.00 $322.95 $700.00 $377.05 $700.00 Postage- Legal $0.00 $8.00 $8.00 $0.00 $100.00 $100.00 $100.00 Printing and Binding - Legal $0.00 $8.00 $8.00 $0.00 $100.00 $100.00 $100.00 Office Supplies - Legal $0.00 $17.00 $17.00 $125.63 $200.00 $74.37 $200.00 Books, Membership, Training - Legal $245.01 $417.00 $171.99 $3,217.53 $5,000.00 $1,782.47 $5,000.00 Total $46,318.67 $60,980.75 $14,662.08 $319,546.21 $731,791.00 $412,244.79 $731,791.00 Sanitation Garbage Contract Services $14,086.80 $14,068.00 ($18.80) $111,581.26 $168,814.00 $57,232.74 $168,814.00 Misc. Trash Disposal $0.00 $583.00 $583.00 $0.00 $7,000.00 $7,000.00 $7,000.00 Total Sanitation $14,086.80 $14,651.00 $564.20 $111,581.26 $175,814.00 $64,232.74 $175,814.00 Total Expenditures $431,843.54 $493,905.50 $62,061.96 $3,717,781.82 $5,926,859.00 $2,209,077.18 $5,926,859.00 Net Revenue (Deficit) ($293,081.80) ($14.50) ($293,067.30) $1,792,285.93 ($140.00) $1,792,425.93 ($140.00) NET SURPLUS/(DEFICIT) ($293,081.80) ($14.50) ($293,067.30) $1,792,285.93 ($140.00) $1,792,425.93 ($140.00) -6- Town of Gulf Stream Income Statement Water Fund as of June 30, 2022 Current Month YTD Actual Budget Variance Actual Budget Variance 2021 Budget Revenues Water Sales Water Sales ($4,671.06) $87,500.00 ($92,171.06) $695,831.33 $1,050,000.00 ($354,168.67) $1,050,000.00 Total Water Sales ($4,671.06) $87,500.00 ($92,171.06) $695,831.33 $1,050,000.00 ($354,168.67) $1,050,000.00 Reserve Fees Reserves Fees $0.00 $11,250.00 ($11,250.00) $91,249.20 $135,000.00 ($43,750.80) $135,000.00 Total Reserve Fees $0.00 $11,250.00 ($11,250.00) $91,249.20 $135,000.00 ($43,750.80) $135,000.00 Interest Interest On Investment $839.44 $833.00 $6.44 $8,248.18 $10,000.00 ($1,751.82) $10,000.00 $839.44 $833.00 $6.44 $8,248.18 $10,000.00 ($1,751.82) $10,000.00 Other Late Fees $0.00 $0.00 $0.00 $84.95 $0.00 $84.95 $0.00 Impact Fees -Physical Environm $0.00 $417.00 ($417.00) $7,184.00 $5,000.00 $2,184.00 $5,000.00 $0.00 $417.00 ($417.00) $7,268.95 $5,000.00 $2,268.95 $5,000.00 Backflow Preventer Test - Revenue Backflow Preventer Test Sale $0.00 $788.00 ($788.00) $0.00 $9,452.00 ($9,452.00) $9,452.00 Total $0.00 $788.00 ($788.00) $0.00 $9,452.00 ($9,452.00) $9,452.00 Total Revenues ($3,831.62) $100,788.00 ($104,619.62) $802,597.66 $1,209,452.00 ($406,854.34) $1,209,452.00 Expenditures Water Purchased Water Purchased - Commodity $71,568.36 $56,250.00 ($15,318.36) $562,164.28 $675,000.00 $112,835.72 $675,000.00 Water -Capacity $2,022.05 $1,842.00 ($180.05) $17,071.71 $22,100.00 $5,028.29 $22,100.00 Water Purchased -Meter Charge $7.36 $8.00 $0.64 $62.13 $100.00 $37.87 $100.00 Backflow Preventer Testing $0.00 $785.00 $785.00 $0.00 $9,425.00 $9,425.00 $9,425.00 Total Water Purchased $73,597.77 $58,885.00 ($14,712.77) $579,298.12 $706,625.00 $127,326.88 $706,625.00 Other Expenses Regular Salaries - Water $4,232.96 $4,752.00 $519.04 $42,297.10 $57,029.00 $14,731.90 $57,029.00 Overtime - Water $0.00 $417.00 $417.00 $257.94 $5,000.00 $4,742.06 $5,000.00 FICA Taxes $323.82 $396.00 $72.18 $3,255.45 $4,746.00 $1,490.55 $4,746.00 -7- Town of Gulf Stream Income Statement Water Fund as of June 30, 2022 Current Month YTD Actual Budget Variance Actual Budget Variance 2021 Budget Retirement Contributions $0.00 $959.00 $959.00 $0.00 $11,512.00 $11,512.00 $11,512.00 Life and Health Insurance $1,219.86 $1,588.00 $368.14 $15,128.73 $19,053.00 $3,924.27 $19,053.00 GIS/Mapping $0.00 $417.00 $417.00 $0.00 $5,000.00 $5,000.00 $5,000.00 Water Sampling & Testing $180.00 $667.00 $487.00 $4,990.00 $8,000.00 $3,010.00 $8,000.00 Repair Services $6,083.26 $1,125.00 ($4,958.26) $12,223.26 $13,505.00 $1,281.74 $13,505.00 Software Maintenance Contract $0.00 $833.00 $833.00 $2,176.28 $10,000.00 $7,823.72 $10,000.00 Communication $1.66 $125.00 $123.34 $101.69 $1,500.00 $1,398.31 $1,500.00 Postage $120.00 $125.00 $5.00 $1,044.06 $1,500.00 $455.94 $1,500.00 Electric - Chlorinator $33.32 $42.00 $8.68 $177.50 $500.00 $322.50 $500.00 Rental and Lease Expense $0.00 $333.00 $333.00 $5,000.00 $4,000.00 ($1,000.00) $4,000.00 Insurance - Liab/Prop/WC $0.00 $4,625,00 $4,625.00 $0.00 $55,500.00 $55,500.00 $55,500.00 Vehicle Maintenance- Water $0.00 $250.00 $250.00 $737.23 $3,000.00 $2,262.77 $3,000.00 Printing and Binding $0.00 $42.00 $42.00 $147.75 $500.00 $352.25 $500.00 Provision for Bad Debt ($15,000.00) $323.00 $15,323.00 ($15,000.00) $3,880.00 $18,880.00 $3,880.00 Misc. Operating Supplies $214.38 $1,333.00 $1,118.62 $7,125.65 $16,000.00 $8,874.35 $16,000.00 General Office Supplies $0.00 $83.00 $83.00 $826.81 $1,000.00 $173.19 $1,000.00 Uniforms & Equipment $0.00 $167.00 $167.00 $713.63 $2,000.00 $1,286.37 $2,000.00 Books, Membership, Training -Water $175.00 $167.00 ($8.00) $532.75 $2,000.00 $1,467.25 $2,000.00 Depreciation Expense $0.00 $12,083.00 $12,083.00 $0.00 $145,000.00 $145,000.00 $145,000.00 Renewal & Replacement Expense $0.00 $417.00 $417.00 $0.00 $5,000.00 $5,000.00 $5,000.00 Capital Outlay- Water $11,210.75 $11,571.00 $360.25 $53,798.95 $138,852.00 $85,053.05 $138,852.00 Total Other Expenses $8,795.01 $42,840.00 $34,044.99 $135,534.78 $514,077.00 $378,542.22 $514,077.00 Total Expenditures $82,392.78 $101,725.00 $19,332.22 $714,832.90 $1,220,702.00 $505,869.10 $1,220,702.00 Net Revenue (Deficit) ($86,224.40) ($937.00) ($85,287.40) $87,764.76 ($11,250.00) $99,014.76 ($11,250.00) NET SURPLUS/(DEFICIT) ($86,224.40) ($937.00) ($85,287.40) $87,764.76 ($11,250.00) $99,014.76 ($11,250.00) -8- Town of Gulf Stream Income Statement Undergrounding Fund as of June 30, 2022 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 $0.00 Total Non- Ad Velorem Taxes $0.00 $0.00 Interest Interest On Investment $0.14 $51.76 $0.14 $51.76 Other Assessment Revenues $1,439.72 $279,810.34 Interest On Investment $0.14 $51.76 Interest Revenue on Assessment $43.19 $60.53 Admin Fee Revenue $0.00 $0.00 Refund Prior Yr Expenditure $0.00 $0.00 Miscellaneous Revenue $0.00 $0.00 $1,483.05 $279,922.63 Total Revenues $1,483.19 $279,974.39 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 $0.00 Prof Svcs - Project Admin $0.00 $0.00 Prof Svcs - Assessment Consult $0.00 $0.00 Accounting and Auditing Fees- UG $0.00 $0.00 Cont Svcs - FPL Fees $0.00 $0.00 Cont Svcs - Street Light Syste $0.00 $0.00 Cont Svcs - UG Construction $0.00 $0.00 -9- Cont Svcs - Pre Const Landscap Cont Svcs - Post Const Landsca Cont Svcs - AT&T Fees Cont Svcs - Comcast Fees Legal Advertisement & Other Discount County Admin Fee Misc. Expenses Debt Service - Principal Debt Service - Interest Total Other Expenses Total Expenditures Net Revenue (Deficit) NET SURPLUS/(DEFICIT) Town of Gulf Stream Income Statement Undergrounding Fund as of June 30, 2022 Current Month YTD Actual Actual $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $14.83 $0.00 $0.00 $0.00 $14.83 $14.83 $1,468.36 $1,468.36 $0.00 $0.00 $0.00 $0.00 $0.00 $9,607.70 $2,702.89 $0.00 $263,738.57 $5,512.14 $281,561.30 $281,561.30 ($1,586.91) ($1,586.91) -10- Town of Gulf Stream Income Statement Penny Sales Tax Fund as of June 30, 2022 YTD Actual Budget FY 2021 Budget Variance Revenues Discretionary Infrastructure Tax $58,994.53 $50,000.00 $50,000.00 $8,994.53 Interest On Investment $828.54 $250.00 $250.00 $578.54 PST Balance Transfer In $0.00 $49,750.00 $49,750.00 ($49,750.00) Total Revenues $59,823.07 $100,000.00 $100,000.00 ($40,176.93) Expenses PST Fund Contingency - Miscellaneous $0.00 $0.00 $0.00 $0.00 Infrastructure Capital Outlay $0.00 $100,000.00 $100,000.00 $100,000.00 Total Expenses $0.00 $100,000.00 $100,000.00 $100,000.00 BEGINNING FUND BALANCE $188,347.65 $0.00 $0.00 $188,347.65 NET SURPLUS/(DEFICIT) $59,823.07 $0.00 $0.00 $59,823.07 ENDING FUND BALANCE $248,170.72 $0.00 $0.00 $248,170.72 -11- A-i u U z F o z F w d H a o z z Q a w z Q un Cal F w O O w w O QQ d A w w a rrA O F i.M u Q rl F z w F w E, w � z � F A LU U) �� LL o N �i � N N N N O N L o N � a } �, 0 LL �LL O 00 z O FM N In N co 4 CO ti W a Z O r U W N Q m E E U) �L c cv WE V' U- E a � ao pp x `era c� �M OF F c� CZ bA N oz° N O U y cl ��•++ q ct - y a) 'b a)U (A ., Z3 > -� En 4-4 0 O o cz cn U N r" ° N O O � *� 0 .. 4. 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