Agenda Item 38 -

PALM BEACH COUNTY BOARD OF COUNTY COMMISSIONERS

AGENDA ITEM SUMMARY

Meeting Date January 7 2020 ( X) Consent ( ) Regular ( ) Ordinance ( ) Public Hearing

Department Submitted By Clerk amp Comptroller Palm Beach County

Submitted For Clerk amp Comptroller Tax Collector amp Property Appraiser

I EXECUTIVE BRIEF

1 Motion and Title

Staff recommends motion to Receive and File Annual financial reports excess fees and unexpended budget for Fiscal Year 2018-2019 for the Clerk amp Comptroller Tax Collector and Property Appraiser

B Summary

The financial reports of these Constitutional Officers were submitted to the Office of the Clerk amp Comptroller on or before October 31 2019 in accordance with Section 21836 Florida Statutes The amounts shown for the Tax Collector and the Property Appraiser represent the total payment to the County A portion of these revenues are budgeted in the Library Fire-Rescue and various other special revenue funds

The amounts shown as additionaldecrease in excess fees will be included in the adjustment for additional balances brought forward which will be brought to the Board of County Commissioners in March 2020

C Background and Justification

These reports and fees are required to be submitted to the Board of County Commissioners within a statutory time frame They are presented here for filing with the Board

D Attachments

1- Summary of Excess Fees for Fiscal Year 2018-2019 2- Fiscal Year 2018-2019 Reports of Clerk amp Comptroller Tax Collector and

Property Appraiser with supporting documents showing monies remitted to Board of County Commissioners

Recommended by 1(~ Z(-(1 Ste en I Weiss Director shy Financial Services Date

j

Approved by ________N--+--middotmiddotA________________

County Administrator Date

II FISCAL IMPACT ANALYSIS

A Five Year Summary of Fiscal Impact

Fiscal Years 2020 2021 2022 2023 2024

Capital Expenditures Operating Costs External Revenues Program Income (County)

In-Kind Match (County)

NET FISCAL IMPACT

No ADDITIONAL FTE POSITIONS (Cumulative)

Is Item Included In Current Budget Yes No

Does this item include the use of Federal Funds Yes No

Budget Account No Fund Dept Unit __ Object

B Recommended Sources of FundsSummary of Fiscal Impact No Fiscal Impact

C Departmental Fiscal Review

Ill REVIEW COMMENTS

A OFMB Fiscal andor Contract Dev and Control Comments

B Legal Sufficiency

Assistant County Attorney

C Other Department Review

Department Director

Attachment 1

Excess Fees Fiscal Year Ended September 30 2019

Excess Fees of the Palm Beach County Clerk amp Comptroller Property Appraiser and Tax Collector are as follows

Additio na1Decrease

Constitutional Officer Budget Estimate Actual in Excess Fees

Clerk amp Comptroller

Property Appraiser

Tax Collector

$50000000

118118000

3481410800

$65328630

175006819

4174186189

$15328630

56888819

692775389

Totals $3649528800 $4414521638 $764992838

This report is prepared by the Accounting and Financial Reporting Division of the Clerk amp Comptroller Palm Beach County to be submitted for Receive and File to the Board of County Commissioners

cusersgsarmientoappdatalocalmicrosoftwindowsinetcachecontentoutlookijx55zc4excess feesdocx 1112019

II FISCAL IMPACT ANALYSIS

A Five Year Summary of Fiscal Impact

Fiscal Years 2020 2021 2022 2023 2024

Capital Expenditures Operating Costs External Revenues Program Income (County)

In-Kind Match (County)

NET FISCAL IMPACT

No ADDITIONAL FTE POSITIONS (Cumulative)

Is Item Included In Current Budget Yes No

Does this item include the use of Federal Funds Yes No

Budget Account No Fund Dept Unit __ Object

B Recommended Sources of FundsSummary of Fiscal Impact No Fiscal Impact

C Departmental Fiscal Review

Ill REVIEW COMMENTS

A OFMB Fiscal andor Contract Dev and Control Comments

B Legal Sufficiency

Assistant County Attorney

C Other Department Review

Department Director

Attachment 1

Excess Fees Fiscal Year Ended September 30 2019

Excess Fees of the Palm Beach County Clerk amp Comptroller Property Appraiser and Tax Collector are as follows

Additio na1Decrease

Constitutional Officer Budget Estimate Actual in Excess Fees

Clerk amp Comptroller

Property Appraiser

Tax Collector

$50000000

118118000

3481410800

$65328630

175006819

4174186189

$15328630

56888819

692775389

Totals $3649528800 $4414521638 $764992838

This report is prepared by the Accounting and Financial Reporting Division of the Clerk amp Comptroller Palm Beach County to be submitted for Receive and File to the Board of County Commissioners

cusersgsarmientoappdatalocalmicrosoftwindowsinetcachecontentoutlookijx55zc4excess feesdocx 1112019

Attachment 1

Excess Fees Fiscal Year Ended September 30 2019

Excess Fees of the Palm Beach County Clerk amp Comptroller Property Appraiser and Tax Collector are as follows

Additio na1Decrease

Constitutional Officer Budget Estimate Actual in Excess Fees

Clerk amp Comptroller

Property Appraiser

Tax Collector

$50000000

118118000

3481410800

$65328630

175006819

4174186189

$15328630

56888819

692775389

Totals $3649528800 $4414521638 $764992838

This report is prepared by the Accounting and Financial Reporting Division of the Clerk amp Comptroller Palm Beach County to be submitted for Receive and File to the Board of County Commissioners

cusersgsarmientoappdatalocalmicrosoftwindowsinetcachecontentoutlookijx55zc4excess feesdocx 1112019

Attachment 2

SHARON R~ BOCK Clerk amp Comptroller Palm Bead1 County

Save timelaquo Go 011line wwwmypambeachdmkcom

OerkPBC 0

301 North OHve Avtmue 9th floor West Palm amp~rteh Florida 33401

PO Box 229 West Palm Beach~ florida 33402

1Heptmne 56H55~29 Fmsimik 561--middot-355~6727

October 31 2019

The Honorable Mack Bernard Mayor Palm Beach County Board of County Commissioners 301 North Olive Avenue 12th Floor West Palm Beach FL 33401

Dear Mayor Bernard

In four terms as Palm Beach Countys independently elected Constitutional Clerk amp Comptroller one of my top priorities has been effective and efficient government I proudly serve as the taxpayers advocate for transparency and accountability in government finance As a fiduciary my duty is to ensure money is spent legally within your budget and with the taxpayers interests at the forefront

This commitment to fiscal responsibility and accountability extends to my office as well and Im therefore proud to enclose a check to Palm Beach County for $65328630 This amount is from my Comptroller division for unspent revenue Ive also enclosed pursuant to Florida Statute 21836 the Clerk amp Comptrollers Fiscal Year 2019 Constitutional Officers Financial Report

My offices guiding principle of finding new ways to provide outstanding service while utilizing technology to maximize efficiency has led to our saving operational money In fact my Comptroller division has reduced its operational costs by 153 percent since 2007 and returned to Palm Beach County a combined total of $4771710544 since 2005

Page2 Unspent Revenues Fiscal Year 2019

Significant initiatives by my team for FY 2019 include

bull Producing $604 million in investment income in the Countys investment portfolio - an increase of $26 million or 78 from FY 2018 This is accomplished through my professional investment teams daily active portfolio management

bull Offsetting $22 million in banking fees through proactive management of the Countys banking contract with Wells Fargo

bull Generating $13552952 in cash rebates for the County by effectively leveraging technology to streamline vendor payments and reduce the need for processing paper checks This program has generated a total of $158589930 in rebates since 2014

In FY 2019 our commitment to excellent financial stewardship and our fiscal strategy has resulted in a total of $6338881582 for Palm Beach County and its taxpayers

I am proud of the work we all have done on behalf of Palm Beach County and its taxpayers I look forward to continuing our positive and productive relationship in 2020

Sincerely

Sharon R Bock Esq Clerk amp Comptroller

cc Board of County Commissioners Verdenia C Baker County Administrator Shannon R Chessman CPA Chief Operating Officer Clerk amp Comptroller Darlene Malaney CIMA COO Finance Clerk amp Comptroller Sherry Brown Director OFMB

Enclosures

10302019

Clerk and Comptroller Palm Beach County Schedule of Revenues and Expenditures

For the Fiscal Year ending September 30 2019

Revenues Recording Other General Government Intergovernmental Revenues Interest Transfers-in from BCC

Total Revenues

Expenditures

Personal Services Operating Capital Outlay Transfers Out

Total Expenditures

Excess Fees

Excess Fees due

Sched of Rev amp Exp Report to sec

BCC-Clerk

$ 569513371 $ 3597 70696 $ 91971400 $ $ 1508576500

$ 2529831967

$ 1764083349 $ 627852077 $ 725167911 $

2464503337

$ 65328630

$ 65328530

bull bull bull bull bull bull bull bull bull bull bull bull bull bull bull bull bull bull bull bull bull bull bull bull

STATE OF FLORIDA

CONSTITUTIONAL OFFICERS FINANCIAL REPORT FOR 2018 - 2019

Name of governmental unit

Address

301 N OLIVE AYl~frac12)291)~ ClNTER 9TH FLQQB

City and zip code

WsectST PALMBEACH ~3401

~tiA~qN R BOC~Esq CLlRtsJt_COMPTROLLER

Telephone Number 561) 355 2995

Person who may be contacted regarding this report

Name SHANNONRAMSeyCHESSMANcG9Q

Telephone Number (561 355-4~77

CERTIFICATION

I do solemnly swear that the information reported herein is a

true correct and complete report of all revenues and expenditures of

my office for the year ending September 301 2019

~~~~~~ c~ bLcJl(~~ ~ R (Signature)

D~ ~ s O Office of the CLERK amp COMPT8Qb6sectB

PAhM~_BEACH CQU~TY STATE OF FLORIDA

COUNTY OF JA~M J3fACH

Sworn to and subscribed before me this Jl~L day

OGIQ~Sl 2019~ tf~

e_ OIAHAHJOHNSOO

Signature of Notary Public - State of Florida l == ~-rr- NMy

(Print Type or Stamp Commissioned Name of Notary Public)

Personally Known ~middotw or Produced Identification

Type of Identification Produced

middot middot Sharon R Bock

CUJlK amp COMfTllotLER ALM IECff COUNTY

lO IDXtY WEff PAUI DEACII FLll40

t~~~ ampM~middot

bullbull0 SIX HUNDRED FIFrY-THREE THOUSAND TWO HUNDRED EIOHTY-SIX AND 30100 DOLLARSPay TOTHE BOARD OF COUNTY COMMISSIONERS ORDER PALM BEACH COUNTYOF

Shuron R Bock ClERK Ii COMJ111toUtR

PALM lUZJCH COUNtV PO DOXl9

wmrr PALM BCACtt R l34fi~

BOARD OF COUNTY COMMlSSlONpoundRS PALM BEACH COUNTY PALM BEACH COUNTY FINANCE DEPARTMENT POBOX3977 WEST PALM BEACH FL 33402

Governmental Center ANNE M GANNON 301 N Olive Avenue 3rd Floor West Palm Beach FL 33401CONSTITUTIONAL TAX COLLECTOR

Serving Palm Beach County Manrng Address Post Office Box 3715 Serving you West Palm Beach FL 33402-3715

wwwpbctaxcom I lmCJTAXPBC Tel (561) 355middot2264 bull Fax (561 355-4123

October 31 2019

The Honorable Sharon R Bock crerk amp Comptroller 301 North Olive Avenue 9th Floor West Palm Beach FL 33401

Re 2019 Annual Report

Dear Sharon

In accordance with Florida Statutes 21836 enclosed is a copy of the Palm Beach County Tax Collectors Office annual financial report for fiscal year ended September 30t 2019 1am returning the fees collected in excess of my operating budget to the various taxing authorities in proportion to the fees paid A check in the amount of $4174186189 for the Board of County Commissioners portion of the excess fees is attached

These excess fees combined with investment earnings distributed to the Board of County Commissioners during the 2018-2019 fiscal year represent an added revenue source for the County

Sincerely

AMG md enclosures

cc Verdenia Bakert Palm Beach County sfinanceslannualaudlt2019yearendexcessfeesbock2019

BelleGfade 2976 State Road 15 Belie Glade 33430

Centrat Palm Beach 4215 South Milltary Trail Greenacres 33463

Downtown West Palm Beach 301 North Olive Avenue West Palm Beach 33401

Anne M Gannon Constitutional Tax Collector Serving Palm Beach County

North County Royal Palm Beach Somh County 3188 PGA Boulevard 200 Civie Center- Way 501 South Congress Avenue Palm Beach Gardens 334o Royal Palm Beach 33411 Delray Beach 33445

bull bull bull bull bull bull bull bull bull bull bull bull bull bull bull bull bull bull bull bull bull bull bull bull

STATE OF FLORIDA

CONSTITUTIONAL OFFICERS FINANCIAL REPORT FOR 2018 - 2019

Name of governmental unit

Address

301 N OLIVE AYl~frac12)291)~ ClNTER 9TH FLQQB

City and zip code

WsectST PALMBEACH ~3401

~tiA~qN R BOC~Esq CLlRtsJt_COMPTROLLER

Telephone Number 561) 355 2995

Person who may be contacted regarding this report

Name SHANNONRAMSeyCHESSMANcG9Q

Telephone Number (561 355-4~77

CERTIFICATION

I do solemnly swear that the information reported herein is a

true correct and complete report of all revenues and expenditures of

my office for the year ending September 301 2019

~~~~~~ c~ bLcJl(~~ ~ R (Signature)

D~ ~ s O Office of the CLERK amp COMPT8Qb6sectB

PAhM~_BEACH CQU~TY STATE OF FLORIDA

COUNTY OF JA~M J3fACH

Sworn to and subscribed before me this Jl~L day

OGIQ~Sl 2019~ tf~

e_ OIAHAHJOHNSOO

Signature of Notary Public - State of Florida l == ~-rr- NMy

(Print Type or Stamp Commissioned Name of Notary Public)

Personally Known ~middotw or Produced Identification

Type of Identification Produced

middot middot Sharon R Bock

CUJlK amp COMfTllotLER ALM IECff COUNTY

lO IDXtY WEff PAUI DEACII FLll40

t~~~ ampM~middot

bullbull0 SIX HUNDRED FIFrY-THREE THOUSAND TWO HUNDRED EIOHTY-SIX AND 30100 DOLLARSPay TOTHE BOARD OF COUNTY COMMISSIONERS ORDER PALM BEACH COUNTYOF

Shuron R Bock ClERK Ii COMJ111toUtR

PALM lUZJCH COUNtV PO DOXl9

wmrr PALM BCACtt R l34fi~

BOARD OF COUNTY COMMlSSlONpoundRS PALM BEACH COUNTY PALM BEACH COUNTY FINANCE DEPARTMENT POBOX3977 WEST PALM BEACH FL 33402

Governmental Center ANNE M GANNON 301 N Olive Avenue 3rd Floor West Palm Beach FL 33401CONSTITUTIONAL TAX COLLECTOR

Serving Palm Beach County Manrng Address Post Office Box 3715 Serving you West Palm Beach FL 33402-3715

wwwpbctaxcom I lmCJTAXPBC Tel (561) 355middot2264 bull Fax (561 355-4123

October 31 2019

The Honorable Sharon R Bock crerk amp Comptroller 301 North Olive Avenue 9th Floor West Palm Beach FL 33401

Re 2019 Annual Report

Dear Sharon

In accordance with Florida Statutes 21836 enclosed is a copy of the Palm Beach County Tax Collectors Office annual financial report for fiscal year ended September 30t 2019 1am returning the fees collected in excess of my operating budget to the various taxing authorities in proportion to the fees paid A check in the amount of $4174186189 for the Board of County Commissioners portion of the excess fees is attached

These excess fees combined with investment earnings distributed to the Board of County Commissioners during the 2018-2019 fiscal year represent an added revenue source for the County

Sincerely

AMG md enclosures

cc Verdenia Bakert Palm Beach County sfinanceslannualaudlt2019yearendexcessfeesbock2019

BelleGfade 2976 State Road 15 Belie Glade 33430

Centrat Palm Beach 4215 South Milltary Trail Greenacres 33463

Downtown West Palm Beach 301 North Olive Avenue West Palm Beach 33401

Anne M Gannon Constitutional Tax Collector Serving Palm Beach County

North County Royal Palm Beach Somh County 3188 PGA Boulevard 200 Civie Center- Way 501 South Congress Avenue Palm Beach Gardens 334o Royal Palm Beach 33411 Delray Beach 33445

middot middot Sharon R Bock

CUJlK amp COMfTllotLER ALM IECff COUNTY

lO IDXtY WEff PAUI DEACII FLll40

t~~~ ampM~middot

bullbull0 SIX HUNDRED FIFrY-THREE THOUSAND TWO HUNDRED EIOHTY-SIX AND 30100 DOLLARSPay TOTHE BOARD OF COUNTY COMMISSIONERS ORDER PALM BEACH COUNTYOF

Shuron R Bock ClERK Ii COMJ111toUtR

PALM lUZJCH COUNtV PO DOXl9

wmrr PALM BCACtt R l34fi~

BOARD OF COUNTY COMMlSSlONpoundRS PALM BEACH COUNTY PALM BEACH COUNTY FINANCE DEPARTMENT POBOX3977 WEST PALM BEACH FL 33402

Governmental Center ANNE M GANNON 301 N Olive Avenue 3rd Floor West Palm Beach FL 33401CONSTITUTIONAL TAX COLLECTOR

Serving Palm Beach County Manrng Address Post Office Box 3715 Serving you West Palm Beach FL 33402-3715

wwwpbctaxcom I lmCJTAXPBC Tel (561) 355middot2264 bull Fax (561 355-4123

October 31 2019

The Honorable Sharon R Bock crerk amp Comptroller 301 North Olive Avenue 9th Floor West Palm Beach FL 33401

Re 2019 Annual Report

Dear Sharon

In accordance with Florida Statutes 21836 enclosed is a copy of the Palm Beach County Tax Collectors Office annual financial report for fiscal year ended September 30t 2019 1am returning the fees collected in excess of my operating budget to the various taxing authorities in proportion to the fees paid A check in the amount of $4174186189 for the Board of County Commissioners portion of the excess fees is attached

These excess fees combined with investment earnings distributed to the Board of County Commissioners during the 2018-2019 fiscal year represent an added revenue source for the County

Sincerely

AMG md enclosures

cc Verdenia Bakert Palm Beach County sfinanceslannualaudlt2019yearendexcessfeesbock2019

BelleGfade 2976 State Road 15 Belie Glade 33430

Centrat Palm Beach 4215 South Milltary Trail Greenacres 33463

Downtown West Palm Beach 301 North Olive Avenue West Palm Beach 33401

Anne M Gannon Constitutional Tax Collector Serving Palm Beach County

North County Royal Palm Beach Somh County 3188 PGA Boulevard 200 Civie Center- Way 501 South Congress Avenue Palm Beach Gardens 334o Royal Palm Beach 33411 Delray Beach 33445

Governmental Center ANNE M GANNON 301 N Olive Avenue 3rd Floor West Palm Beach FL 33401CONSTITUTIONAL TAX COLLECTOR

Serving Palm Beach County Manrng Address Post Office Box 3715 Serving you West Palm Beach FL 33402-3715

wwwpbctaxcom I lmCJTAXPBC Tel (561) 355middot2264 bull Fax (561 355-4123

October 31 2019

The Honorable Sharon R Bock crerk amp Comptroller 301 North Olive Avenue 9th Floor West Palm Beach FL 33401

Re 2019 Annual Report

Dear Sharon

In accordance with Florida Statutes 21836 enclosed is a copy of the Palm Beach County Tax Collectors Office annual financial report for fiscal year ended September 30t 2019 1am returning the fees collected in excess of my operating budget to the various taxing authorities in proportion to the fees paid A check in the amount of $4174186189 for the Board of County Commissioners portion of the excess fees is attached

These excess fees combined with investment earnings distributed to the Board of County Commissioners during the 2018-2019 fiscal year represent an added revenue source for the County

Sincerely

AMG md enclosures

cc Verdenia Bakert Palm Beach County sfinanceslannualaudlt2019yearendexcessfeesbock2019

BelleGfade 2976 State Road 15 Belie Glade 33430

Centrat Palm Beach 4215 South Milltary Trail Greenacres 33463

Downtown West Palm Beach 301 North Olive Avenue West Palm Beach 33401

Anne M Gannon Constitutional Tax Collector Serving Palm Beach County

North County Royal Palm Beach Somh County 3188 PGA Boulevard 200 Civie Center- Way 501 South Congress Avenue Palm Beach Gardens 334o Royal Palm Beach 33411 Delray Beach 33445

PALM BEACH COUNTY TAX COLLECTOR COM81NED STATEMENT OF POSITION

For the fiscal year ended September 30 2019

Assets Cash and cash equivalents Investments Accounts receivable net Due from other Constitutional Officers Due from other governments Prepaid expense Other assets Capital assets Amount to be provided for debt

General Totals Governmental

FundTee Fiduciary

Fund Txee General

Caeital Assets Long~Term

Debt (Memorandum

Onl~

51662273 52488265 104 150538 79121 66031 145152

6971 61011 67982 264 264 150 150

49011 49011 5210 5210

23272517 23272517 1228987 1228987

Total assets 51803000 52615307 23272517 1228987 128919811

Liabilities Vouchers payable and accrued liabilities Due ta Board of County Commissioners Due to other Constitutional Officers Due to other governments Due to Component Units (SWA) Due to individuals Unearned revenue Compensated absences

Totar Uabiflties

1438953 41786977

5268915 2417107

25000 866048

51803000

991012 16269467

13595 29046942

2147t471 4146820

1228987

21429965 58056444

13595 34315857

4564578 4~171820

866048 1228987

52615307 1228987 105647294

Equity and other credits Investment in generar capital assets 23272517 23272517

Total equity and other credits 23272517 23272517

Total llabllltfes equity and other credits 51803000 52615307 23272517 1228987 128919811

hwpdatayearend19COMBStmtofPasitlon

PALM BEACH COUNTY TAX COLLECTOR STATEMENT OF REVENUES EXPENDITURES AND CHANGES IN FUND BALANCE

Revenues Charges for services Less - excess fees paid out Investment income

Total revenues

Expenditures Personal services Operating expenses Capital outlay

Total expenditures

Excess of revenues over (under) expenditures

Net change in fund balance

Fund balance October 1 2018

Fund balance September 30 1 2019

BUDGET AND ACTUAL - GENERAL FUND For the fiscal year ended September 30 2019

Budget

$ 71374480 (42262265)

29112215

Actual

$ 761814180 (49427008)

207691

27594863

23556514 5473393

82308

29112215

22740198 4775543

79122

27594863

$ $

Variance Favorable

Unfavorable)

$ 5A39700 (7164743)

207691

1517352

816316 697850

3186

$

sfinanceannualaudityearendfinancialstmtrevexpchgs19

PALM BEACH COUNTY TAX COLLECTOR

Taxing Authority Ad Varorem Taxes County (lncludes 2 School Funds) Other Revenue Ubrary Fire Rescue MSTU Jupitet Fire Rescue middot Palm Beach County Utility Assessment Palm Beach County Road Improvement Assessment Boca Raton Are Hydrant Riviera Beach Fire Hydrant PBC NuisanceLoVRelnspect

Sub-Total

Solld Waste Authority

Sub-Total

School Debt

Sub-Total

Districts Greater Boca Raton Beach amp Park District Palm Beach County Healthcare District Childrens Services Council Florida Inland Navigation District South Florida Water Management (Mgmt) District South Florida Water Management Okee Basin Jupiter Inlet District South Florida Water Management - Everglades Construction Projec

Sub-Total

NonAd Valorem Assessments Everglades Agricultural Area Delray Beach Stonnwater Utility Lake Park Refuse Collection South Florida Water Management - EAA Privilege Tax Cypress Grove Community Development District Tequesta Refuse Collection Tequesta Stormwater UUlity

EXCESS FEE CALCULATION September 30t 2019

2019 Commissions

4231300843 1626004073

111109307 494830796

39395110 11A2903 517523 233931

31302 48682

Excess Fee AUocatlon

middot2115339645 1043450580

71301833 317546241

25280902 733432 332108 150120

20087 31241

6504614470

376520115 241623092

376520115

226 145

226

47959664 30777007 258442682 165849626 227895309 146246554

11389308 7308826 43031684 27514590 46627320 29922006

4416073 2833913 14842038 9524535

1957300 1256052 2029924 1302657

840624 539451 19669211 12622262

429442 275584 480723 308493 392103 251623

4174186189

241623092

145

420077057

ofTotal Commissions

549365 211109

14426 64245 05115 00148 00067 00030 00004 00006

48885

00000

06227 33554

- 29588 01479 05587 06054 00573 01927

00254 00264 00109 02554 00056 00062 00051

844515

48885

00000

84989

Page 1 of 3

PALM BEACH COUNTY TAX COLLECTOR STATEMENT OF REVENUES EXPENDITURES AND CHANGES IN FUND BALANCE

Revenues Charges for services Less - excess fees paid out Investment income

Total revenues

Expenditures Personal services Operating expenses Capital outlay

Total expenditures

Excess of revenues over (under) expenditures

Net change in fund balance

Fund balance October 1 2018

Fund balance September 30 1 2019

BUDGET AND ACTUAL - GENERAL FUND For the fiscal year ended September 30 2019

Budget

$ 71374480 (42262265)

29112215

Actual

$ 761814180 (49427008)

207691

27594863

23556514 5473393

82308

29112215

22740198 4775543

79122

27594863

$ $

Variance Favorable

Unfavorable)

$ 5A39700 (7164743)

207691

1517352

816316 697850

3186

$

sfinanceannualaudityearendfinancialstmtrevexpchgs19

PALM BEACH COUNTY TAX COLLECTOR

Taxing Authority Ad Varorem Taxes County (lncludes 2 School Funds) Other Revenue Ubrary Fire Rescue MSTU Jupitet Fire Rescue middot Palm Beach County Utility Assessment Palm Beach County Road Improvement Assessment Boca Raton Are Hydrant Riviera Beach Fire Hydrant PBC NuisanceLoVRelnspect

Sub-Total

Solld Waste Authority

Sub-Total

School Debt

Sub-Total

Districts Greater Boca Raton Beach amp Park District Palm Beach County Healthcare District Childrens Services Council Florida Inland Navigation District South Florida Water Management (Mgmt) District South Florida Water Management Okee Basin Jupiter Inlet District South Florida Water Management - Everglades Construction Projec

Sub-Total

NonAd Valorem Assessments Everglades Agricultural Area Delray Beach Stonnwater Utility Lake Park Refuse Collection South Florida Water Management - EAA Privilege Tax Cypress Grove Community Development District Tequesta Refuse Collection Tequesta Stormwater UUlity

EXCESS FEE CALCULATION September 30t 2019

2019 Commissions

4231300843 1626004073

111109307 494830796

39395110 11A2903 517523 233931

31302 48682

Excess Fee AUocatlon

middot2115339645 1043450580

71301833 317546241

25280902 733432 332108 150120

20087 31241

6504614470

376520115 241623092

376520115

226 145

226

47959664 30777007 258442682 165849626 227895309 146246554

11389308 7308826 43031684 27514590 46627320 29922006

4416073 2833913 14842038 9524535

1957300 1256052 2029924 1302657

840624 539451 19669211 12622262

429442 275584 480723 308493 392103 251623

4174186189

241623092

145

420077057

ofTotal Commissions

549365 211109

14426 64245 05115 00148 00067 00030 00004 00006

48885

00000

06227 33554

- 29588 01479 05587 06054 00573 01927

00254 00264 00109 02554 00056 00062 00051

844515

48885

00000

84989

Page 1 of 3

PALM BEACH COUNTY TAX COLLECTOR

Taxing Authority Ad Varorem Taxes County (lncludes 2 School Funds) Other Revenue Ubrary Fire Rescue MSTU Jupitet Fire Rescue middot Palm Beach County Utility Assessment Palm Beach County Road Improvement Assessment Boca Raton Are Hydrant Riviera Beach Fire Hydrant PBC NuisanceLoVRelnspect

Sub-Total

Solld Waste Authority

Sub-Total

School Debt

Sub-Total

Districts Greater Boca Raton Beach amp Park District Palm Beach County Healthcare District Childrens Services Council Florida Inland Navigation District South Florida Water Management (Mgmt) District South Florida Water Management Okee Basin Jupiter Inlet District South Florida Water Management - Everglades Construction Projec

Sub-Total

NonAd Valorem Assessments Everglades Agricultural Area Delray Beach Stonnwater Utility Lake Park Refuse Collection South Florida Water Management - EAA Privilege Tax Cypress Grove Community Development District Tequesta Refuse Collection Tequesta Stormwater UUlity

EXCESS FEE CALCULATION September 30t 2019

2019 Commissions

4231300843 1626004073

111109307 494830796

39395110 11A2903 517523 233931

31302 48682

Excess Fee AUocatlon

middot2115339645 1043450580

71301833 317546241

25280902 733432 332108 150120

20087 31241

6504614470

376520115 241623092

376520115

226 145

226

47959664 30777007 258442682 165849626 227895309 146246554

11389308 7308826 43031684 27514590 46627320 29922006

4416073 2833913 14842038 9524535

1957300 1256052 2029924 1302657

840624 539451 19669211 12622262

429442 275584 480723 308493 392103 251623

4174186189

241623092

145

420077057

ofTotal Commissions

549365 211109

14426 64245 05115 00148 00067 00030 00004 00006

48885

00000

06227 33554

- 29588 01479 05587 06054 00573 01927

00254 00264 00109 02554 00056 00062 00051

844515

48885

00000

84989

Page 1 of 3

PALM BEACH COUNTY TAX COLLECTOR EXCESS FEE CALCULATION

September 30 2019

2019 Taxing Authority Commissions Wellington Refuse Collection Acme Improvement District East Beach Water Control District East Shore Water Control District Gladeview Drainage District Highland Glades Drainage District Indian Tran Improvement Dis1rict Lake Worth Drainage District Loxahatchee Groves Water Control District Northern Palm Beach County Improvement District NPB Heights Water Control District Pahokee Water Control District PafMar Water Control District Pelican Lake Water Control District Pine Tree Water Control District Seminole Water Control District Shawano Drainage District South Florida Conservancy District South Indian River Water Control District South Shore Water Control Loxahatchee River Environmental District Belle Glade Stormwater Juno Refuse Collection Winston Trails Community Development District Journeys End Community Development District Briger Community Development District Boynton Fire Rescue Assessment Solid Waste bull Palm Beach HypoluxoHaverhill Community Development Oistric1 Beeline Comm Development District Hamal Community Development District Old Palm Community Development District Wyndam Park Community Development District Cypress Lakes Community Development District Palm Beach Plantation Community Development District Captainbulls Key Dependent District Thousand Oaks Community Development District Terracina Community Development District High RidgeQuantum Community Development District Quantum Park Overlay Dependent District Marsh Harbour Community Development District Renaissance Commons Community Development District Sonoma Bay Community Development District MontereyCongress Community Development District Boca Raton Fire Operations Mediterranea Community Development District

3040477 5569319

194525 130784 162469

36154 13305794 15131099 1696274

29538517 228802 287073

14012 173005

84140 2948030 524825 705578

5848538 155745

1158752 6t98692

72821 2f88105 327594 263295

6604359 795991 160115 617670

1245423 1682264 238661 188644 575634

94989 641142 436316 222015 722591 739511 912526 398749 341746

11476855 1t77536

Page 2 of 3

Excess Fee Allocation

1951156 3573982

124832 83928

104261 23201

8538686 9710034 1088545

18955661 146828 184222

8992 111022

53995 1891830 336794 452788

37t53164 99946

743602 448369

46731 184885 210226 181798

4238195 510809 102750 396375 799221

1079554 153155 121058 369400

60957 411438 279996 142473 463706 474564 585592 255888 219308

7365007 113930

ofTotal Commissions

00395 00723 00025 00017 00021 00005 01728 01965 00220 03834 00030 00037 00002 00022 00011 00383 00068 00092 00759 00020 00150 00091 00009 00037 00043 000371 00857 00103 00021 00080 00162 00218 00031 00024 00075 00012 00083 00057 00029 00094 00096 00118 00052 00044 01490 00023

PALM BEACH COUNTY TAX COLLECTOR

Taxing Authority Boynton Village Community Development District Vista Community Development District West Parm Beach Fire Protection Loxahatchee Groves Solid Waste Palm Springs Solid Waste Town of Lake Park Stormwater Lake Worth Waste amp Stonnwater Worth Avenue Commercial District Lake Worth Solid Waste Haverhill Solid Waste Lake Worth NuisanceLot Osprey Oaks Community Development District Jupiter Sierra Public Water FL Green Finance Authority (Formerly Lantana Energy) Jupiter Inlet Underground Utilities Gulfstream Underground Utilities West Palm Beach Nuisance Solid Waste bull Lantana Peruvian Streetscape Imp Mangonia Park Sewer System Lantana Gas Line Lake Clarke Shores Nuisance Northern Riverwalk CO PBG WaterRD Improvement Palm Springs Stom Water Saddle Trail Park S NBHD PB Underground Utifities Jupiter Colony NBHD Rehab Proj FL Res amp Energy Dist (FRED) Green Corridor Property Assessment (PACE) Florida Pace Gulfstream Polo CCD City of Greenacres Solid Waste

Sub-Total

Total

EXCESS FEE CALCULATION September 30 2019

2019 Excess Fee Commissions AllocaUon

460622 409423

3906436 598550

1036959 743507

1768932 936697

2675181 162707

62447 212490

28375 1319164 217352 263960 135059

1319593 126777

8226 77870 56049

1530268 105122 370229 272362

4448180 798275

61614 2808704 1100918 212728

1436952

295594 262738

2506865 384106 665445 477128

1135171 601104

1716736 104413

40074 136361

18209 846543 139481 169390

86671 846816

81356 5279

49971 35968

1046187 67460

237586 174782

2854517 512275

39539 1802421

706489 136513 922131

166448211

7702187100

of Total Comm1sslons

00060 middot 00053 00507 00078 00135 00097 00230 00122 00347 00021 00008 00028 00004 00171 00028 00034 00018 00171 00016 00001 00010 00007 00212 00014 00048 00035 00578 00104 00008 00365 00143 00028 00187

106814297 21611

4942700780 1000000

Page 3 of 3

DOCUMENT IS PAINTED ON SECU~ITY PAPER PtEASE SEE REVERSE SIDE FOR SECURJTV FEATURES DO NOT ACCEPT WITHOUT VERIFtCATION

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$4174186189 Pay Forty One Mllllon Seven Hundred Forty Ona Thousand Eight Hundred Sixty One Dollars and 89 cents

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To The BOARD OF COUNTY COMMISSIONERS Order Of ATTN LlSA PONTIUS

301 NORTH OLIVE AVENUE 7TH FL VVEST p~~fyt BEACH t Fl ~340_1 middot -~--~~~middot AulhortuJd SlgnatuflI middotmiddot

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ANNE M GANNON Conbulltltutlonal Tax CollectorSarvlng Palm Beach County Page 1 of 1 Check Number 02043396

rthY61ampafAriiounYs~~1_1~Y~fQ~t~ nitJtfJtyt(c~bull-NmicroitjpettFt $417418618910282019 996011-10281

GLmiddot1000-591000

996011 BOARD OF COUNTY COMMISSIONERS 02043396 10312019 $4174186189

Governmental Centermiddot Fifth Floor Finame Department 301 North Olive AvenueDOROTHYJACKS Andrea L Simon1 CfA We$t Polm Seoch Fl 33401 CFAAAS tel 56 i 3552863 fel 5613553230 Palm Beach County Property Appraiser fax 5613553963

pbcgovorgpapa

October 31 2019

Finance Special Payables Palm Beach County Board of County Commissioners 301 N Olive Avenue 2nd Floor West Palm Beacht FL 33401

Re Excess Fees FY 1819

To Whom It May Concern

As required by Florida Statute 21836 enclosed you will find a payment in the amount of $156635722 This represents the pro-rata share of excess fees paid by your agency for the fiscal year ending on September 30 2019

Please do not hesitate to contact me ifyou have any further questions

Sincerely

Andrea L Simon CPA Finance Director

ASms

WEST COUNTY SERVICE CENTER 2976 State Road iS Belle Glades Fl 33430 tel 5619964890 fox 5ot996JM1

NORTH COUNTY SERVICE CENTER 3188 PGA Blvd Svita 2301 Palm Beach Gordenst Fl 33410 tel 5616246521 frnr ~Al Aamp Ailt

MIO-WESTERN COMMUNmEs SERVICE CENTER 200 Ovk Center Woy Suite 200 Royal Palm Sec~h FL 3341 l tel 5617841220 ~_ tt 7PA MA1

SOUTH COUNTY SERVICE CENTER 14925 Cumberland Orlve Oelroy Beach Ft 33446 tel 5612761250 1-~ it 17J tl70

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bullbull middot J-~ bullmiddot bull bull

middott escsccmiddot middotmiddot -3qi N Olive Ave 2nd hor

middotJWest Palm Beach middotFL 33401

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r~i~1~ T~-SEVEN AN~ 22 10292019

bull 45267

Vendor PBCBCC Check Date 0292019

Vendor No 330 VendorAccount No VC0000003976-00DYS Check Amount IS663S722

Invoiec Number ~ Description lnvojce Amount Excess Fee 102820)9 ~sFecFY18l9 l566~S722

middotmiddot~

GovemmenJal Center - Fifth Floor finance Department301 North Olive AvenueDOROTHYJACKS Andrea L Simons CPA West Polm 8eoch Fl 33401------~~~~bullCFAAAS tel 5613552863 tel 5613553230 Palm Beach County Property Appraiser fox 5613553963

pbcgovorgpapa

October 31 2019

Finance Special Payables Palm Beach County Library System CO Palm Beach County Board of County Commissioners 301 N Olive Avenue 2nd Floor West Palm Beach FL 33401

Re Excess Fees FY 1819

To Whom It May Concern

As required by Florida Statute 21836 enclosed you will find a payment in the amount of $3146818 This represents the pro-rata share of excess fees paid by your agency for the fiscal year ending on September 30 2019

Please do not hesitate to contact me ifyou have any further questions

Sincerely

Andrea L Sim n CPA Finance Director

ASms

WEST COUNTY SERVlCE CENTER 2976 State Rood 15 Selle Gode fl 33430 tel 5619964890 fox 56L996l66l

NORTH COUNTY SERVlCE CENTER 3188 PGA BvdiSuite 2301 Palm RlCCh Gardens fl 33410 tel S6L624652l fox 5616246565

MIO-WESTERN COMMUNmEs SERVfCS CENTER 200 Civk Center Way Suite 200 Royal Pcim Beach Ft 33411 tel 561784J 220 fax 56L784J24l

SOUTH COUNTY SERVICE CENTER l-4925 Cumberkmd Drive Oelr~y Seaeh1 Fl 33446 tel 5612761250 fr fl 171 17A

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middotmiddot middot ~ _~_~_i___+_ri middot o~ middot middot bullbull -

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middot middotmiddotmiddotmiddot bull middotmiddot~ ~-

middotWest Palm Beach FL 33401

middotmiddot

Date

10292019 1 l

45266 Vendor Palm Beach County Library System Vendor No 448 Vendor Account No

lnyojce Number ~ Description Excess Fee 101282019 Excess Fee FY 1819

Check Date Check Amount

10292019 3146818

Invoice Amount 3146818

Governmental Center - Fifth floor Finance Oapartm~nt 30l North Olive AvenueDOROTHYJACKS Andree L Slrrum CPA West Palm Beach FL 3340l---~----bullCFAAAS tel 5613552863 tel 5613553230 PaJm Beach County Property Appraiser fox 5613553963

pbc9ovotgpopc

October 31 2019

Finance Special Payables Jupiter FireRescue CO Palm Beach County Board of County Commissioners 301 N Olive Avenue 2nd Floor West Palm Beach FL 33401

Re Excess Fees FY 1819

To Whom It May Concern

As required by Florida Statute 21836 enclosed you will find a payment in the amount of $1175679 This represents the pro-rata share of excess fees paid by your agency for the fiscal year ending on September 30 2019

Please do not hesitate to contact me ifyou have any further questions

Sincerely

An rea L Simon CPA Finance Director

ASms

WEST COUNTY SERVlCE CENTER 2976 State Road 15 Belle Gadet FL 33430 tel 5619964890 fox 5619961661

NORTH COUNTY SERVICE CENTER 3188 PGABvdSuife 2301 Palm Beach Gardenst Fl 33410 tel 5616246521 fax 56i6246565

MJOWESTERN COMMIJNmES SERVICE CENTER 200 Civk Center Woy Suite 200 Royal Palm Beech FL 33411 tel 5617841220 fox 56178412tl

SOUTH COUNTY SERVICE CENTER 14925 Cumberland Drive Delray Beltld FL 33446 tel 5612761250 fnY ~f1 71 t7A

i 10-292019

Date

- middotmiddot~-middotmiddot--

middotmiddotmiddot~tipiter middotFiie~e~-ci-~e _ middotmiddotmiddot middot Fina~cemiddot iSpeci_al Payaj)lesmiddot middot- =sectot N Olivemiddot Ae wet Palm B~ach FL 33401

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45263 Vendor Jupiter FireRescue Check Date 101292019 Vendor No 450 VendorAccount No Check Amount IJ75679

Invoice Number ~ Description Inwice Amount Excess Fee 10282019 Excess Fee FY 1819 ll75679

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Governmental Center - Fifth Floor fincmce Department 301 North Olive AvenueDOROTHYJACKS Andrea t Simon CPA West Pailm Beoch FL 33401----~-----CFAAAS tel 56l 3552863 te~ 5613553230Palm Beach County Property Appraiser fox 5613553963

pbcgcvorgpapc

October 31 2019

Finance Special Payables FireRescue MSTU CO Palm Beach County Board of County Commissioners 301 N Olive Avenue 2nd Floor West Palm Beach FL 33401

Re Excess Fees FY 1819

To Whom It May Concern

As required by Florida Statute 21836 enclosed you will find a payment in the amount of $14048600 This represents the pro-rata share of excess fees paid by your agency for the fiscal year ending on September 30 2019

Please do not hesitate to contact me ifyou have any further questions

Sincerely

Andrea L Simon CPA Finance Director

ASms

WEST COUNTY SERVICE CENTER 2976 State Road 15 Bell~ Glade FL 33430 tel 5619964890 fox 561996t661

NORTH COUNTY SERVJCE CENTER 3188 PGA Blvd Suite 230i Pcm Seoch Gardenst Fl 334lO tel 5616246521 fox 561674656i

MIOWESTERN COMMUNmES SERVICE CENTER 200 CMc Center Way Suite 200 Royal Palm Seachtft 3341 l t~t56l784l220 fnY i-l 7jld l H

SOUTH COUNTY SERVlCE CENTER i4925 Cumberkmd Drive Oelrey Beachyen Fl 33446 tel 561 2761250 t-M J I l j7( l)10

45260 Vendor FireRcscue MSTU Check Date 10292019

VcndorNo 449 Vendor Account No Check Amount 14048600

Jnvoice Number 11s Description tnvoice Aro2mtt Excess Fee J0282019 Excess Fee FY 1819 14648600

Governmental Center - Fifth Floor Finance Department 301 North Olive Avenue DOROTHYJACKS Andrea L Simon CPA West Palm Beach FL 33401---------CFAAAS Director of Finance tel 5613553230Palm Beach County Property Appraiser Tel 5613552863fax 5613553963

pbcgovorgpapa

October 31 2019

Ms Shannon Ramsey-Chessman Chief Operating Officer of Finance Honorable Sharon R Bock Clerk and Comptroller Palm Beach County 301 North Olive Avenue West Palm Beach Florida 33401

Dear Ms Ramsey-Chessman

Pursuant to section 21836 Florida Statues enclosed is the Property Appraisers Annual Financial Report for the fiscal year ended September 30 2019 Please prepare the necessary agenda item to be presented to the Board of County Commissioners at the next available board meeting

Sincerely

Andrea Simon Director of Financial Services

Enclosures

cc Verdenia Baker Palm Beach County Administrator

WEST COUNTY NORTH COUNTY MID-WESTERN COMMUNITIES SOUTH COUNTY SERVICE CENTER SERVICE CENTER SERVICE CENTER SERVICE CENTER 2976 State Road 15 3188 PGA Blvd Suite 2301 200 Civic Center Way Suite 200 14925 Cumberland Drive Belle Glade FL 33430 Palm Beach Gardens FL 33410 Royal Palm Beach FL 33411 Delray Beach FL 33446 tel 5619964890 tel 5616246521 tel 5617841220 tel 5612761250 fax 5619961661 fax 5616246565 fax 5617841241 fax 5612761278

PALM BEACH COUNTY PROPERTY APPRAISER COMBINED STATEMENT OF POSITION

ALL FUND TYPES AND ACCOUNT GROUPS FOR FISCAL YEAR ENDED SEPTEMBER 30 2018

(1) Total Governmental General General Memorandum

Fund Type Fixed Assets LT Debt Only

ASSETS AND OTHER OTHER DEBITS

Cash 718010 718010

Receivables from other overnments 2429 2429

Investments 2225493 2225493

Other Assets 3674 3674

Fixed assets 1961833 1961833

57694Deferred Revenue

0

0

Com ensated Absences

Other Liabilities - Deferred Com ensation

2159513 2159513

TOTAL LIABILITIES 2949606 0 2159513 5109119

EQUITY AND OTHER CREDITS

Investment in eneral fixed assets 1961833 1961833

TOTAL EQUITY 0 1961833 0 1961833

]

343458

602360

1946094

343458

602360

1946094

Notegt (1) This is memorandum information only Pursuant to Chapter 274 Florida Statues General Fixed Assets acquired by the Property Appraiser are the property of the Board of County Commissioners (BCC) and therefore appear in the BCCs General Fixed Assets Group of accounts

F1And1eaAudltsFY 2019 AucfrtCterkFor SharonClerk Financial Report-For Shannon 9302019

General Ledger Balance Sheet User ASimon

Printed 111820I 9 - 11 30AM

Fund All

Period 13

Fiscal Year 2019

Fund ALFRE

Account Type

00l - General Fund Assets Cash amp Cash Equivalent Investments Accounts Receivable Net Other Receivables Due From Other Funds Due From BOCC Due From Other Governments Prepaid Expenses

Liabilities Liabilities Vouchers Payable amp Accrued Liab Due to Other Funds DuetoBOCC Due to Other Governments Other Liabilities

Fund Balance Fund Balance

Total Assets

Total Liabilities

Total Fund Balance

Total Liabilities and Fund Balance

Total Retained Earnings

Total Fund Balance and Retained Earnings

Total Liabilities Fund Balance and Retained Earnings

Totals for Fund 001 - General Fund

Amount

71801042 222549272

000 000

96239 146625

000 367399

294960577

42183653 52398095

000 175031885

19577519 5769425

294960577

000 000

294960577

000

000

294960577

000

PALM BEACH COUNTY PROPERTY APPRAISER COMBINED STATEMENT OF POSITION

ALL FUND TYPES AND ACCOUNT GROUPS FOR FISCAL YEAR ENDED SEPTEMBER 30 2018

(1) Total Governmental General General Memorandum

Fund Type Fixed Assets LT Debt Only

ASSETS AND OTHER OTHER DEBITS

Cash 718010 718010

Receivables from other overnments 2429 2429

Investments 2225493 2225493

Other Assets 3674 3674

Fixed assets 1961833 1961833

57694Deferred Revenue

0

0

Com ensated Absences

Other Liabilities - Deferred Com ensation

2159513 2159513

TOTAL LIABILITIES 2949606 0 2159513 5109119

EQUITY AND OTHER CREDITS

Investment in eneral fixed assets 1961833 1961833

TOTAL EQUITY 0 1961833 0 1961833

]

343458

602360

1946094

343458

602360

1946094

Notegt (1) This is memorandum information only Pursuant to Chapter 274 Florida Statues General Fixed Assets acquired by the Property Appraiser are the property of the Board of County Commissioners (BCC) and therefore appear in the BCCs General Fixed Assets Group of accounts

F1And1eaAudltsFY 2019 AucfrtCterkFor SharonClerk Financial Report-For Shannon 9302019

General Ledger Balance Sheet User ASimon

Printed 111820I 9 - 11 30AM

Fund All

Period 13

Fiscal Year 2019

Fund ALFRE

Account Type

00l - General Fund Assets Cash amp Cash Equivalent Investments Accounts Receivable Net Other Receivables Due From Other Funds Due From BOCC Due From Other Governments Prepaid Expenses

Liabilities Liabilities Vouchers Payable amp Accrued Liab Due to Other Funds DuetoBOCC Due to Other Governments Other Liabilities

Fund Balance Fund Balance

Total Assets

Total Liabilities

Total Fund Balance

Total Liabilities and Fund Balance

Total Retained Earnings

Total Fund Balance and Retained Earnings

Total Liabilities Fund Balance and Retained Earnings

Totals for Fund 001 - General Fund

Amount

71801042 222549272

000 000

96239 146625

000 367399

294960577

42183653 52398095

000 175031885

19577519 5769425

294960577

000 000

294960577

000

000

294960577

000

General Ledger Balance Sheet User ASimon

Printed 111820I 9 - 11 30AM

Fund All

Period 13

Fiscal Year 2019

Fund ALFRE

Account Type

00l - General Fund Assets Cash amp Cash Equivalent Investments Accounts Receivable Net Other Receivables Due From Other Funds Due From BOCC Due From Other Governments Prepaid Expenses

Liabilities Liabilities Vouchers Payable amp Accrued Liab Due to Other Funds DuetoBOCC Due to Other Governments Other Liabilities

Fund Balance Fund Balance

Total Assets

Total Liabilities

Total Fund Balance

Total Liabilities and Fund Balance

Total Retained Earnings

Total Fund Balance and Retained Earnings

Total Liabilities Fund Balance and Retained Earnings

Totals for Fund 001 - General Fund

Amount

71801042 222549272

000 000

96239 146625

000 367399

294960577

42183653 52398095

000 175031885

19577519 5769425

294960577

000 000

294960577

000

000

294960577

000

GFA - General Fixed Assets Group Assets Furniture Fixtures amp Equipment

Liabilities Fund Balance

Fund Balance Fund Balance

Total Assets

Total Liabilities

Total Fund Balance

Total Liabilities and Fund Balance

Total Retained Earnings

Total Fund Balance and Retained Earnings

Total Liabilities Fund Balance and Retained Earnings

Totals for Fund GFA - General Fixed Assets Group

196183297

196183297

196183297

196183297

196183297 000

196183297

000

000

196183297

000

LTD - Long Term Debit Group Assets Amount to be Provided - LT Debt

Liabilities Other Liabilities

Fund Balance Fund Balance

GL - Balance Sheet (11182019 - 11 30 AM)

Total Assets

Total Liabilities

Total Fund Balance

Total Liabilities and Fund Balance

Total Retained Earnings

Total Fund Balance and Retained Earnings

Total Liabilities Fund Balance and Retained Earnings

Totals for Fund LTD - Long Term Debit Group

215951300

215951300

215951300

215951300

000 000

215951300

000

000

215951300

000

Page3

STATE OF FLORIDA CONSTITUTIONAL OFFICERS FINANCIAL REPORT FOR FY 2018 - 2019

Name of governmental unit DOROTHY JACKS CFA AAS

PALM BEACH COUNTY PROPERTY APPRAISER

Address 301 N OLIVE A VE GOVT CENTER - 5TH FLOOR

City and zip code WESTPALMBEACH 33401

Name of chief financial officer Andrea Simon

Title of chief financial officer DIRECTOR OF FINANCE

Telephone Number (561) 355-2863

Person who may be contacted regarding this report Name Andrea Simon middot Telephone Number (561 355-2863

CERTIFICATION

I do solemnly swear that the information reported herein is a true correct and complete report of ~I revenues and expenditures ofmy office for the year ending September 30 2019

~~~ Office of PROPERTY APPRAISER

PALM BEACH COUNTY

STATE OF FLORIDA COUNTYOF PALMBEACH Sw to and subscribed before me this 3 l day

(Print Type or Stamp Commissioned Name ofNotary Public)

Personally Known ~ Produced Identification Type of Identification Produced

EXCESS FEES 9302019

2018 COMMISSION

PAID

of the Total Fee Income

Remittance of Excess Fees Check

No Amount

TOTAL BCC BILLED 1987216700 804976 45267 156635722

DELRAY BEACH DOWNTOWN DEV AUTH 708500 00287 45259 55846 WPB DOWNTOWN DEV AUTHORITY 1397300 00566 45269 110135 SOUTH FL WATER MGMT DISTRICT 39565300 16027 45268 3118603 FL INLET NAVIGATION DISTRICT 4083200 01654 45261 321842 CHILDRENS SERVICE COUNCIL 84107400 34070 45258 6629488 HEAL TH CARE DISTRICT 99652600 40367 45265 7854786 JUPITER INLET DISTRICT 1656500 00671 45264 130566 LIBRARY DISTRICT 39923300 16172 45266 3146818 FIRERESCUE MSTU 178232700 72198 45260 14048600 JUPITER FIRERESCUE 14915700 06042 45263 1175679 GREATER BOCA RATON BEACH DISTRICT 17206600 06970 45262 1356253

TOTAL 2468665800 1000000 194584338

FY 19 Budget Add Other Revenues Less FY 19 Expenses Excess Fees

2468665800 11250975

2285332437 194584338

Mapping Revenues Less Expenses purchased with mapping funds Amount to be returned to the BCC Excess Fees to be Distributed to all agencies

4370958

4370958 194584338

FAndreaAuditsFY 2019 AuditEXCESS FEE 20182019

EXCESS FEES 9302019

2018 COMMISSION

PAID

of the Total Fee Income

Remittance of Excess Fees Check

No Amount

TOTAL BCC BILLED 1987216700 804976 45267 156635722

DELRAY BEACH DOWNTOWN DEV AUTH 708500 00287 45259 55846 WPB DOWNTOWN DEV AUTHORITY 1397300 00566 45269 110135 SOUTH FL WATER MGMT DISTRICT 39565300 16027 45268 3118603 FL INLET NAVIGATION DISTRICT 4083200 01654 45261 321842 CHILDRENS SERVICE COUNCIL 84107400 34070 45258 6629488 HEAL TH CARE DISTRICT 99652600 40367 45265 7854786 JUPITER INLET DISTRICT 1656500 00671 45264 130566 LIBRARY DISTRICT 39923300 16172 45266 3146818 FIRERESCUE MSTU 178232700 72198 45260 14048600 JUPITER FIRERESCUE 14915700 06042 45263 1175679 GREATER BOCA RATON BEACH DISTRICT 17206600 06970 45262 1356253

TOTAL 2468665800 1000000 194584338

FY 19 Budget Add Other Revenues Less FY 19 Expenses Excess Fees

2468665800 11250975

2285332437 194584338

Mapping Revenues Less Expenses purchased with mapping funds Amount to be returned to the BCC Excess Fees to be Distributed to all agencies

4370958

4370958 194584338

FAndreaAuditsFY 2019 AuditEXCESS FEE 20182019