AGENDA ITEM 3.B.

~
PALM BEACH COUNTY
BOARD OF COUNTY COMMISSIONERS

AGENDA ITEM SUMMARY

Meeting Date: January 12, 2021 ( X ) Consent ( ) Regular

( ) Workshop ( ) Public Hearing

Department Submitted By: Clerk & Comptroller, Palm Beach County

Department Submitted For: Clerk & Comptroller, Tax Collector, &

Property Appraiser

I. EXECUTIVE BRIEF

Motion and Title:

Staff recommends motion to receive and file: Annual financial reports, excess
fees and unexpended budget for Fiscal Year 2019-2020, for the Clerk &
Comptroller, Tax Collector, and Property Appraiser.

Summary:

The financial reports of these Constitutional Officers were submitted to the Office
of the Clerk & Comptroller on or before October 31, 2020, in accordance with
Section 218.36, 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 additional/decrease 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 2021.

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.

Attachments:

1) Summary of Excess Fees for Fiscal Year 2019-2020.

2) Fiscal Year 2019-2020 Reports of Clerk & Comptroller, Tax Collector, and
Property Appraiser with supporting documents showing monies remitted to
Board of County Commissioners.

Recommended by: Lt@~

Melissa M.Corrales, Manager - Finance Services

Approved by: ------~-+}_i\_____________

Assistant County Administrator Date
 II. FISCAL IMPACT ANALYSIS

A. Five-Year Summary of Fiscal Impact:

Fiscal Years

Capital Expenditures

Operating Costs

External Revenues

Program Income (County)

In-Kind Match (County)

NET FISCAL IMPACT

Number of additional FTE

positions (Cumulative)

Is item included in Current Budget? ---

Yes No- - -
Does this item include the use of Federal Funds? Yes- - - No- - -

Dept. _ _ Object_ __
Budget Account No.: Fund _ __
---
Unit

B. Recommended Sources of Funds/Summary of Fiscal Impact:

No Fiscal Impact.

C. Departmental Fiscal Review:

Ill. REVIEW COMMENTS

A. OFMB Fiscal and/or Contract Development and Control Comments:

8. Legal Sufficiency:

C. Other Department Review:

Department Director
 Excess Fees
Fiscal Year Ended September 30, 2020

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

Additional/Decrease
Constitutional Officer Budget Estimate Actual in Excess Fees

Clerk & Comptroller $500,000.00 $1,969,294.67 1,469,294.67

Property Appraiser 1,192,015.00 1,291,620.03 99,605.03
Tax Collector 42,646,944.00 43,767,511.02 1,120,567.02

Totals $44,338,959.00 $47,028,425.72 $2,689,466.72

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

c:\users\tmontiglio\work folders\desktop\excess fees.docx11 /1 /2019

 October 30, 2020

The Honorable Dave Kerner, Mayor

Palm Beach County Board of County Commissioners
301 North Olive Avenue, 12th Floor
West Palm Beach, FL 33401

SHARON R. BOCK
Qerk 8t Comptroller Dear Mayor Kerner:
Palm Beach County

In my four consecutive terms as Palm Beach County's

independently elected Constitutional Clerk & Comptroller, I've
made it one of my highest priorities to promote effective, efficient
and cost-conscious government. It is my honor to serve as the
public's trustee, ensuring that tax dollars are spent wisely and
accounted for properly.

As a direct result of my office's commitment to fiscal

responsibility and efficiency, rm pleased to electronically transfer
$1,969,294.67 to Palm Beach County from my office for unspent
revenue. I've also enclosed, pursuant to Florida Statute 218.36, the
Clerk &r Comptroller's Fiscal Year 2020 Constitutional Officer's
Financial Report.

Although my office's budget allocates $500,000 in unspent

revenue for FY 2020, our excellent financial stewardship has
resulted in an additional $1,469,294.67 for Palm Beach County and
its taxpayers.

Through sound fiscal management and strategic financial

planning, my office has consistently exceeded our unspent
Save tiffll!. Go onlilie. revenue projections. Since 2005, I've returned to Palm Beach
www.mypalmbeachde1k.mm
@CerkPBcao County a combined total of $49,686,400.11 in unspent revenue.

301 North Olive Avenue, 9th Floor

West Palm Beach, Florida 33401
The foundation of this success has been my talented team of
employees. I'm extremely proud of all that we have accomplished
P.O. Box229
West Palm Beach. Florida 33402 to maximize savings for Palm Beach County citizens.
Telephone 561-355-2996
Facsimile 561-355-6727
Page2
Unspent Revenues Fiscal Year 2020

It has been my privilege to serve as the Clerk & Comptroller over the last 16 years.
Thank you for your positive and productive partnership as I complete my final term
and finish the year strong.

Sincerely,

Sharon R. Bock, Esq.

Clerk & Comptroller

cc: Board of County Commissioners

Verdenia C. Baker, County Administrator
Sherry Brown, Director, OFMB

Enclosures
10/30/2020

Clerk and Comptroller .. Palm Beach County

Schedule of Revenues and Expenditures
For the Fiscal Year ending September 30, 2020

BCC-Clerk
Revenues
Recording $ 6,694,854.59
Other General Government $ 3,018,897.01
Intergovernmental Revenues $ 815,458.76
Interest $
Transfers-in from BCC $ 16,194,851.69
Total Revenues $ 26,724,062.05

Expenditures:

Personal Services $ 18,577,544.24

Operating $ 5,879,823.25
Capital Outlay $ 297,399.88
Transfers Out $
Total Expenditures 24,754,767.38

Excess Fees $ 1,969,294.67

Excess Fees due $ 1,969,294.67

Sched of Rev Exp Report to BCC

STATE OF FLORIDA
CONSTITUTIONAL OFFICERS FINANCIAL REPORT FOR 2019 - 2020
Name of governmental unit CBRTJFICATION
I do solemnly swear that the information reported herein is a true,
CLSRK & COMPTROJ,J,BR, PALM BEACH COUNTY correct and complete report of all revenues and expenditures of my
office for the year ending September 30. 2020.

~ha-1~R··~
Address

301 N, QLIVH AYE, GOV'T, CENTBR- 9TH PLQOR {Signature}

City and zip code Office of the CL.ERK & COMPTROLLER
PALM BEACH COUNTY
WBST PALM BEACH 33401 STATE OF FLORIDA
COUNTY OF PALM BRACH
Sworn to and subscribed before me this 30th day ~ o r }
SHARON R, BOCK. HSQ. - CLERK & COMPTROLLER
of OCIOBER • 2020, by,.......;_,l::J:/4 __.
Telephone Number (561) 3S5-2996 7"a;-e:L- a..,q/('is
Signature ofNotary Pub/le .. State ofFlorida
************************
Person who may be contacted regarding thfs report. {Print; Type, or Stamp r4sloned Name ofNotary Public)
Personally Known _Vo_o~rP P;r~o~duced Identification
Name RITA RODRIGUHZ- BUDGET OFFICER Type of Identification Produced /,11 ~.;SDn ·
Telephone Number (561) 355-2438 #.~•~ TARAK. RAMo8
•.W • CammfalanlGGOffl$1
O,f1i .....,,,..._,_,,a..
~Mly8,202t
 Clerk & Comptroller 29 October 2020 13:50:06 PM
of Palm Beach County Page 1 of 1
Payment Advice

To:
Supplier Name: BOARD OF COUNTY COMMISSIONERS Reference Information
Supplier Address: PALM BEACH COUNTY Pay Cycle: 03VHR
FINANCE DEPARTMENT Pay Cycle Seq Number: 2546
WEST PALM BEACH FL, 33402
USA

Payment Information
Payment Reference: 00006177
Payment Date: 10/29/2020
Payment Method: Electronic Funds Transfer
Bank ID Bank Name Branch ID Branch Name
Bank To Information: 121000248 Wells Fargo
Bank To Account: ........**034

Invoice Number Invoice Date Voucher ID Gross Amount Discount Taken Late Charge Paid Amt
FY 20 EXCESS 10/29/2020 21000884 1,969,294.67 0.00 0.00 1,969,294.67
FEES
Total: 1,969,294.67 o.oo 0.00 1,969,294.67 USO

Private and Confidential

 ANNE M. GANNON Governmental Center
301 N. Olive Avenue, 3rd Floor
West Palm Beach, fl 33401
CONSTITUTIONAL TAX COLLECTOR
Serving Palm Beach County Mailing Address

Serving you. Post Office Box 3715

West Palm Beach. FL 33402-3715

www.pbctax.com I fm rJ@@TAXPBC Tel (561) 355-2264 • Fax (561) 355-4123

October 30, 2020

The Honorable Sharon R. Bock

Clerk & Comptroller
301 North Olive Avenue, 9 th Floor
West Palm Beach, FL 33401

Re: 2020 Annual Report

Dear Sharon:

In accordance with Florida Statutes, 218.36, enclosed is a copy of the Palm Beach County
Tax Collector's Office annual financial report for fiscal year ended September 30, 2020. I am
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 $43,767,511.02 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 2019-2020 fiscal year, represent an added revenue source for the
County.

Sincerely,

. Gannon
Cons· tional Tax CoUec_tor .-4
Serving Palm Beach County

AMG: md
enclosures

cc: Verdenia Baker, Palm Beach County

s :\financest\annualaudit\2020yearend ',excessfeesbock2020

Belle Glade Central Palm Beach Downtown West Palm Beach North County Royal Palm Beach South County
2976 State Road 15 4215 South Mi'ltary Tra:I 301 North 01,ve Avenue 3188 PGA Boulevard 200 Civic Center Way 501 South Congress Avenue
Belle Glade 33430 Greenacres 33463 West Palm Beach 33401 Palm Beach Gardens 33410 Royal Palm Beach 33411 Delray Beach 33445
 PALM BEACH COUNTY TAX COLLECTOR
COMBINED STATEMENT OF POSITION
For the fiscal year ended September 30, 2020

General Totals
Governmental Frduc1ary General Long•Term (Memorandum
FundTiee Fund Tiee Cal!1tal Assets Debt Onll~
Assets
Cash 54,717,320 57,427,533 112,144,853
Investments 80,059 66,814 146,873
Accounts receivable, net 369 47,827 48,196
Due from BOCC 43,186 43,186
Due from other Constitutional Officers 127 127
Due from other governments 6,468 6,468
Prepaid expense 56,644 56,644
Other assets 5,210 5,210
Capital assets 25,594,055 25,594,055
Amount to be provided for debt 1,320,784 1,320,784

Total assets 54,909.383 57,542,174 25,594,055 1,320,784 139,366,396

Liabilities
Vouchers payable and accrued liabilities 2,016,534 1,879,561 3,896;095
Due to BOCC 43,973,788 16,488,021 60,461,809
Due to other Constitutional Officers 881 12,673 13,554
Due to other governments 5,492,545 32,398,437 37,890,982
Due to Component Units (SWA) 2,450,497 2,352.491 4,802,988
Due to individuals 25,000 4,410,991 4,435,991
Unearned revenue 950.138 950,138
Compensated absences 1,320.784 1,320,784

Total llabilltres 54,909,383 57.542,174 1,320.784 113,772,341

Equity and other credits

Investment in general capital assets 25,594,055 25,594,055

Total equity and other credits 25,594,055 25,594.055

Total liabilities, equity and

other credits 54,909,383 57,542,174 25,594,055 1,320,784 139.366,396

h:.\wpdata\yearend20\COMBStmtofPosition
 PALM BEACH COUNTY TAX COLLECTOR
STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE
BUDGET AND ACTUAL - GENERAL FUND
For the fiscal year ended September 30, 2020

Variance
Favorable
Budget Actual (Unfavorable)
Revenues:
Charges for services $ 74,450.480 $ 81,682,307 $ 7,231,827
Less - excess fees paid out (42,330,299) (51,710,553) (9,380,254)
Investment income 114,710 114,710

Total revenues 32.120,181 30,086,464 (2.033, 717~

Expenditures:
Personal services 23,862,967 23,318,780 544,187
Operating expenses 5,807,924 4,368,292 1,439,632
Capital outlay 2,449,290 2.399,392 49,898

Total expenditures 32. 120,181 30.086,464 2,033,717

Excess of revenues over {under)

expenditures

Net change in fund balance

Fund balance, October 1, 2019

Fund balance, September 30, 2020 $ $ $

s:\finance\annualaudit\yearendfinancial\stmtrevexpchgs20
 PALM BEACH COUNTY TAX COLLECTOR
EXCESS FEE CALCULATION
September 30, 2020

2019 2020 Excess Fee % of Total

Vendor Code Account Taxing Authorl~ Commissions Allocation Commissions
Ad Valorem Taxes
996011 348501* County (Includes 2 School Funds) 46,721,385.91 29,536,391.25 57.1187%
996011 Other Revenue 15.690,903-90 9,919,497.63 19.1827%
996011 348502 Library 1, 168,025.97 738,404.30 1.4280%
996011 348511 Fire Rescue MSTU 5,219,343.95 3,299,572.18 6.3808%
996011 348515 Jupiter Fire Rescue 414,079-18 261,773.16 0.5062%
996011 348516 Palm Beach County Utility Assessment 11,102.51 7,018.80 0.0136%
996011 348517 Palm Beach County Road Improvement Assessment 4,920.79 3,110.83 0.0060%
996011 348614 Boca Raton Fire Hydrant 2,327.46 1,471.38 0.0028%
996011 348615 Riviera Beach Fire Hydrant 378.36 239.19 0.0005%
996011 348712 PBC Nuisance/LoVReinspect 51.09 32.30 0.0001%

Sub-Total 69,232,519.12 43,767,511.02 84.6394%

994040 348611 Solid Waste Authority 3,876,255.41 2,450,496.58 4 7389%

Sub-Total 3,876,255.41 2,450,496.58 4.7389%

Districts
996130 348602 Greater Boca Raton Beach & Park District 498,302.31 315,017.45 0.6092%
996018 348603 Palm Beach County Heallhcare District 2,728,511.07 1,724,913.95 3.3358%
996016 34B604 Children's Services Council 2,441,388.27 1,543,400.26 2.9847%
996017 348605 Florida Inland Navigation District 120,242.08 76.014.81 0.1470%
996012 348606 South Florida Water Management (Mgmt.) District 432,896.91 273,669,38 0.5292%
996013 348607 South Florida Water Management - Okee Basin 468,223.36 296,002.10 0.5724%
996060 348608 Jupiter Inlet District 45,165.61 28,552.86 0.0552%
996019 34B618 South Florida Water Management - Everglades Construction Projec 149,186.75 94,313.09 0.1824%

Sub-Total 6,883,916.36 4,351,883.90 B.4159%

Non•Ad Valorem Assessments

994030 348610 Everglades Agricultural Area 19,691.07 12,448.33 0.0241%
994060 348612 Delray Beach Stormwater Utility 19,972.57 12,626.29 0.0244%
994090 348616 Lake Park Refuse Collection 8,572.51 5,419.38 0.0105%
994100 348617 South Florida Water Management - EAA Privilege Tax 198,088.28 125,227.73 0.2422%
930236 348619 Cypress Grove Community Development District 4,925.55 3,113,84 0.0060%
994140 348620 Tequesta Refuse Collection 4,823.21 3,049.14 0.0059%
994150 348621 Tequesta Stormwater Utility 4,266.58 2,697.25 0.0052%
994160 348622 Wellington Refuse Collection 30,360,96 19,193.63 0.0371%
930000 348631 Acme Improvement District 55,710.54 35,219.17 0.0681%
930009 348632 East Beach Water Control District 1,951.24 1,233.54 0.0024%
930010 348633 East Shore Water Control District 1,306.82 826.15 0.0016%
930011 348634 Gladeview Drainage District 1,609.25 1,017.34 0.0020%

Page 1 of 6
 PALM BEACH COUNTY TAX COLLECTOR
EXCESS FEE CALCULATION
September 30, 2020

2019 2020 Excess Fee % of Totaf

Vendor Code Account Taxing Authority Commissions Allocation Commissions
930012 348635 Highland Glades Drainage District 361.68 228.65 0.0004%
930016 348636 Indian Trail Improvement District 131,161.17 82,917.65 0.1603%
930049 348637 Lake Worth Drainage District 150,935 64 95,418.70 0.1845%
930059 348638 Loxahatchee Groves Water Control District 16,768.64 10,600.82 0.0205%
930069 348639 Northern Palm Beach County Improvement District 306,068.82 193,491.02 0.3742%
930162 348640 NPB Heights Waler Control District 2.428.87 1,535.49 0.0030%
930159 348641 Pahokee Water Control District 2,869.41 1,813.99 0.0035%
930160 348642 Pal-Mar Water Control District 142.07 89.81 0.0002%
930161 348643 Pelican lake Water Control District 1,731.70 1,094.75 0.0021%
930164 348644 Pine Tree Waler Control District 947.33 598.88 0.0012%
930167 348646 Seminole Water Control District 29.498.97 18t648.70 0.0361%
930171 348647 Shawano Drainage District 5,422.97 3,428.30 0.0066%
930212 348648 South Florida Conservancy District 7,022.64 4,439.58 0.0086%
930172 348649 South Indian River Water Control District 53,222.76 33,646.44 0.0651%
930213 348650 South Shore Water Control 1,533.61 969.52 0.0019%
994180 348653 Loxahatchee River Environmental District 11,362.36 7,183.07 0.0139%
994210 348654 Belle Glade Stormwater 6,993.62 4,421.24 0.0085%
994220 348655 Juno Refuse Collection 752.54 475.74 0.0009%
930239 348656 Winston Trails Community Development District 2,888.17 1,825.85 0.0035%
930237 348658 Journeys End Community Development District 3,256.16 2,058.48 0.0040%
930235 348659 Briger Community Development District 2,811.70 1,777.50 0.0034%
994290 348662 Boynton Fire Rescue Assessment 66,880.45 42,280.58 0.0818%
99431 0 348665 Solid Waste • Palm Beach 7,724.83 4,883.49 0.0094%
930231 348667 Hypoluxo/Haverhill Community Development District 1.601.10 1t012.19 0.0020%
930232 348668 Beeline Comm Development District 6,176.70 3t904.79 0.0076%
930234 34B669 Hamal Community Development District 12,485.73 7,893.25 0.0153%
930227 348670 Old Palm Community Development District 16,790.39 10,614.57 0.0205%
930228 348671 Wyndam Park Community Development District 2,391.20 1,511.67 0.0029%
930229 348672 Cypress Lakes Community Development District 1,685.99 1,192.29 0.0023%
930230 348673 Palm Beach Plantation Community Development Oislrict 5,774.18 3,650.33 0.0071%
930223 346674 Captain's Key Dependent District 913.75 577.66 0.0011%
930226 348676 Thousand Oaks Community Development District 7,351.51 4,647.49 0.0090%
930225 348678 Terracina Community Development District 4,326.55 2,735.16 0.0053%
930224 348679 High Ridge/Quantum Community Development District 1,956.68 1,236.98 0.0024%
930218 348680 Quantum Park Overlay Dependent District 2,787.04 1,761.91 0.0034%
930219 348681 Marsh Harbour Community Development District 7,413.94 4,686.95 0.0091%
930220 348682 Renaissance Commons Community Development District 8,652.31 5,469.83 0.0106%
930221 348683 Sonoma Bay Community Development District 3,989.29 2,521.95 0.0049%
930222 348684 Monterey/Congress Community Development District 3,382.56 2,138.39 0.0041%
994350 346685 Boca Raton Fire Operations 123,461.31 78,049.94 0.1509%
930217 348687 Mediterranea Community Development District 3,654.79 2,310.49 0.0045%
930214 348688 Boynton Village Community Development District 5,258.33 3,324.22 0.0064%
930215 348689 Vista Community Development District 4,125.99 2,608.37 0.0050%
994360 348690 West Palm Beach Fire Protection 75,241.92 47,566.54 0.0920%
994390 348691 Loxahatchee Groves Solid Waste 5,746.68 3,632.94 0.0070%
99441 0 348692 Palm Springs Solid Waste 10,408.59 6.580.12 0.0127%

Page 2 of 6
 PALM BEACH COUNTY TAX COLLECTOR
EXCESS FEE CALCULATION
September 30, 2020

2019 2020 Excess Fee % ofTotal

Vendor Code Account Taxing Authority Commissions Allocation Commissions
994420 348693 Town of Lake Park Stormwater 8,991.96 5,684.55 0.0110%
994430 34B694 Lake Worth Waste & Stormwater 18,286.20 11,560.20 0.0224%
994440 348695 Worth Avenue Commercial District 9,733.74 6,153.49 0.0119%
994450 348696 Lake Worth Solid Waste 26,741.40 16,905.42 0.0327%
994480 348697 Haverhill Solid Waste 1,750.37 1,106.55 0.0021%
994062 348698 Lake Worth Nuisance/Lot 294.60 186.24 0.0004%
930216 348699 Osprey Oaks Community Development District 2,199.61 1,390.55 0.0027%
994465 348702 Jupiter Sierra Public Water 283.75 179.38 0.0003%
994472 348704 FL Green Finance Authority (Formerly Lantana Energy) 28,256.45 17,863.20 0.0345%
994460 348706 Jupiter Inlet Underground Utilities 2,151.78 1,360.32 0.0026%
994470 348707 Gulfstream Underground Ulililies 2,663.11 1,683.57 0.0033%
994500 348708 West Palm Beach Nuisance 2,258.93 1.428.05 0.0028%
994341 348709 Solid Waste - Lantana 13,874.53 8,771.22 0.0170%
994505 348713 Peruvian Streetscape Imp. 1,418.15 B96.53 0.0017%
994501 348715 Mangonia Park Sewer System 82.17 51.95 0.0001%
994502 348716 Lantana Gas Line 765.22 483.76 0.0009%
994503 348718 Lake Clarke Shores Sewage 643.08 406.54 0.0008%
930242 348719 Northern Riverwalk CD 12.155.39 7,684.41 0.0149%
994540 348720 PBG Water/RD Improvement 1,072.64 678.10 0.0013%
994476 348721 Palm Springs Storm Waler 5,016.58 3,171.39 0.0061%
994543 348722 Saddle Trail Park S NBHD 2.720.42 1,719.80 0.0033%
994547 348724 PB Underground Utilities 44,057.79 27,852.52 0.0539%
994455 348725 Jupiter Colony NBHD Rehab Proj 7,890.99 4,988.54 0.0096%
994477 348726 FL Res & Energy Dist (FRED) 4,866.85 3,076.73 0.0059%
994478 348727 Green Corridor Property Assessment (PACE) 77,752.45 49,153.65 0.0951%
994541 348728 Florida Pace 24,069.87 15,216.52 0.0294%
930245 348731 Gulfstream Polo CCD 2,182.94 1,380.01 0.0027%
994064 348733 City of Greenacres Solid Waste 22,303.88 14,100.10 0.0273%

1,804,326.07 1,140,661.36 2.2059%

Total 81,797,016.96 51,710,552.86 100.0000%

Page 3 or 6
 ANNE M. GANNON OPERATING ACCOUNT
Constitutional Tax Collector Vendor Chee,..: Check 11-24
Serving Palm Beach County Number Date Number TITO"
WELLS FARGO BANK NA
P.O. Box 3715 SAN FRANCISCO. CA 996011 10/3012020 02044685
West Palm Beach, FL 33402-3715 NOT VALID AFTER 120 DAYS

-
$43,767 t511.02
Pay Forty Three Million Seven Hundred Sixty Seven Thousand Five Hundred Eleven Dollars and 02 cents .......
W-'CHO~ 8A. ., ltA.. PCUPAIII08EAClf. rL J.U-'100

To The
Order Of
BOARD OF COUNTY COMMISSIONERS
ATTN LISA PONTIUS
301 NORTH OLIVE AVENUE, 7TH FL
WEST PALM BEACH, FL 33401
---~. t~---MP
---- ~:r:~~&.P Authonzed S g,.alJre
Over $HIO,OOO.OO two slgna1ur1ts ,equlred.

11• 0 2 0 t.. t.. E, 8 S 11• 1: la 2 • 0 DO E! t.. 81: 2 0 2 0 0 0 0 a.. a.. a.. 3 0 J. u•

ANNE M. GANNON
Constitutional Tax Collector
Serving Palm Beach County Page 1 of 1 Check Number: 02044685
Invoice Date Invoice Number Description Invoice Amount
10/28/2020 996011-10282 $43,767,511.02
GL-1000-591000

Vendor No. Vendor Name Check Na. Check Dale Check Amount
996011 BOARD OF COUNTY COMMISSIONERS 02044685 10/30/2020 $43i767,511.02
 Gover.-.n1ntal Center • Flf1h Floor
DOROTHYJACKS 301 North Olive Ave,-
Finance Departmenl
Andrea L Simon. CPA
---------cFA,AAS Wen Palm Beoc:h, FL 33401
tel 561.355.3230
tel 561.35S.2863
Palm Beach County Property Appraiser fax 561,355.3963
pbcgav.org/popa

October 27, 2020

Michael Florio, Manager

Palm Beach County Board of County Commissioners
301 N Olive Avenue 2nd Floor
West Palm Beach, FL 33401

Re: Excess Fees FY 19/20

Dear Mr. Florio:

As required by Florida Statute 218.36, a payment in the amount of $1,154,693.54 was

sent to your account This represents the pro-rata share of excess fees paid by your agency
for the fiscal year ending on September 30, 2020.

Please do not hesitate to contact me if you have any further questions.

Sincerely.

Andrea L. Simon, CPA

Finance Director

AS:ms

WEST COUNTY NORTH COUNTY MID-WESTERN COMMUNITIES SOUTH COUNTY

SERVICE CENTI:R St;RVIO; CENTER SERVICE CENTER SERVICE CENTER
2976 Stale Road 15 3188 PGA Blvd .. Sut1e 2301 200 Ovlc:C•nterWay,Sulte 200 14925 Cumber lend Drive
Belle Glade, FL 33430 Palm Beach Gardens, FL 33410 Royal Palm Beach, FL 33411 Delray Beach, FL 33446
tel 561.996.4890 tel 561.624s6S2I tel 561,784.1220 tel 561.276.l250
fax 561.996.1661 fax 561.624.6565 fox 56 I.784.1241 fez 561.276.1278
 EXCESS FEES
9/30/2020

2019 % of the Remittance of Excess Fees

COMMISSION Total Fee Check
PAID Income No. Amount

General County 6,555,458.00 25.7500% 368,639.99

General Schools 9,393,880.00 36.8994% 528,256.09
Municipalities 4,584,364.00 18.0075% 257,797.46

TOTAL BCC BILLED 20,533,702.00 80.6569% 1,154,693.54

DELRAY BEACH DOWNTOWN DEV. AUTH. 7,739.00 0.0304% 435.21

WPB DOWNTOWN DEV. AUTHORITY 14,944.00 0.0587% 840.36
SOUTH FL WATER MGMT. DISTRICT 393,913.00 1.5473% 22,151.33
FL INLET NAVIGATION DISTRICT 42,922.00 0.1686% 2,413.70
CHILDREN'S SERVICE COUNCIL 859,058.00 3.3744% 48,308.30
HEALTH CARE DISTRICT 974,179.00 3.8266% 54,782.05
JUPITER INLET DISTRICT 16,573.00 0.0651% 931.98
LIBRARY DISTRICT 418,480.00 1.6438% 23,532.83
FIRE/RESCUE MSTU 1,869,005.00 7.3415% 105,101.77
JUPITER FIRE/RESCUE 147,453.00 0.5792% 8,291.89
GREATER BOCA RATON BEACH DISTRICT 180,116.00 0.7075% 10,128.65

TOTAL 25,458,084.00 100.0000% 1,431,611.61

FY 19 Excess Revenues over Expenditures 1,431,611.61
Mapping Revenues 27,366.80
Less: Expenses purchased with mapping funds
Amount to be returned to the BCC 27,366.80
Excess Fee to be Distributed to all agencies 1,431,611.61

F:\Andrea\Audits\FY 2020 Audit\Back up\EXCESS FEE 2019.2020.xrs

 Governmental Center - Afth Floor
DOROTHYJACKS 301 North Olive Avenue
West Palm Seach,Fl 33401
Finance Department
Andrea L. Simon, CPA
---------CFA,AAS tel 561.355.2863
tel 561.355,3230
Palm Beach County Property Appraiser fax 561.355,3963
pbcgov.org/papo

October 27, 2020

Michael Floriot Manager

Palm Beach County Library System
C/O Palm Beach County Board of County Commissioners
301 N Olive Avenue 2nd Floor
West Palm Beach, FL 33401

Re: Excess Fees FY 19/20

Dear Mr. Florio:

As required by Florida Statute 218.36, a payment in the amount of$23,532.83 was deposited in
your account. This represents the pro-rata share of excess fees paid by your agency for the fiscal
year ending on September 30, 2020.

Please do not hesitate to contact me if you have any further questions.

Sincerely,

Andrea L. Simon, CPA

Finance Director

AS:ms

WEST COUNTY NORTH COUNTY MID-WESTERN COMMUNITIES SOUTH COUNTY

SERVICE CENTER SERVICE CENTER SERVICE CENTER SERVICE CENTER
2976 Stale Road 15 3188 PGA B'vd., Suite 2301 200 Civic Center Way, Suite 200 1-4925 Cumberland Drive
Belle Glade, Fl 33430 Palm Beech Gardens, Fl 33410 Royal Po m Beech, FL 33 411 Delray Beach, Fl 3344 6
tel 561.996.4890 rel 56l.624.652t tel 561.784.1220 tel 561.276.1250
fax 561.996.1661 fax 561.624.6565 fax 561.784.1241 fox 561.276.1278
.,
SunTrust Bank of Florlda, 00000045669
N.A.

63-215/631 Data
10/27/2020

Amount
Pay: TWENTY-THREE THOUSAND FIVE HUNDRED THIRTY-TWO AND 83 / 100 $ 23,532.83

To the order of:

Palm Beach County Library System
Finance Special Payables
301 N Olive Ave
West Palm Beach, FL 33401

11• 0 0 0 0 t. 5 E. Es g u• 1: 0 (; 3 '0 2 J. 5 2•: D 3 8 t. 5 • 2 5 J. 5 t. • I; 11•

Vandor Name: Palm Beach County Llbra,y System Check Date: 10/27/2020 Check Number; 45669
Vendor Number: 448 Check Amount: 23,532.83
lnvoJc:e Number J:!..!!! Description
Excess FeesFY20 10/26/2020 23,532.83
 DOROTHYJACKS Governmental Center• Frfth Floor
30 I North Olive Avenue
West Palm Becc:h, FL 3340l
Finance Department
Andrea l. Stmon, CPA
---------CFA,AAS lel 56 f .355.2863
tel 561.355.3230
Palm Beach County Property Appraiser fax 561.355.3963
pbcgov.org/papa

October 27. 2020

Michael Florio, Manager

Fire/Rescue MSTU
C/O Palm Beach County Board of County Commissioners
301 N Olive Avenue 2nd Floor
West Pa) m Beach, FL 33401

Re: Excess Fees FY 19/20

Dear Mr. Florio:

As required by Florida Statute 218.36, a payment in the amount of $105,101.77 was deposited
in your account. This represents the pro-rata share of excess fees paid by your agency for the
fiscal year ending on September 30, 2020.

Please do not hesitate to contact me if you have any further questions.

Sincerely,

Andrea L. Simon, CPA

Finance Director

AS:ms

WEST COUNTY NORTH COUNTY MID•WES.TERN COMMUNITIES SOUTH COUNTY

SER.VICE CENTER SERVICE CENTER SERVICE CENTER SERVICE CENTER
2976 Stole Road 15 3188 PGA Blvd., Suite 2301 200 Civic Center Way, Suite 200 14925 Cumberland or·ve
Belle Glade, FL 33430 Palm Beach Gardens, FL 33 410 Royal Palm Beach, Fl 33411 Delray Beach, FL 33-446
tel 561.996.4890 tel 561.624.6521 tel 561.784.1220 tel 561.276.1250
fax 561.996,1661 fax 561.624.6565 fax 561.784.1241 fax 561.276.1278
 SunTrust Bank of Florida, oooooo4S663
N.A.

63-215/631 Date
10/27/2020

Amount
Pay: ONE HUNDRED FIVE THOUSAND ONE HUNDRED ONE AND 77 / 100 $ 105,101.77

To the order of:

Flre\Rescue MSTU
Finance Special Payables
301 N Olive Ave
West Palm Beach, FL 33401

11• 0 D DD le 5 b ti :I 11• 1: 0 (; :I 0 5 21: 0 3 B le 5 2 5 S le I; u•

Vendor Name: Fire\Rescue MSTU Check Date: 10/27/2020 Check Number: 45663
Vendor Number: 449 Check Amount: 105,101.77
Invoice Number .Q!!! Descrtption Amount
Excess FeesFY20 10/26/2020 105,101.77
 Governmental Center - Afth Floor
DOROTHYJACKS 301 North Ol"veAvenue
West Polm Beech, FL 33401
Rnance Department
Andrea L. Simon, CPA
---------CFA,AAS tel 561.355.2863
tel 561.355.3230
Palm Beach County Property Appraiser fax 561.355.3963
pbc:gov.org /papa

October 27, 2020

Michael Florio, Manager

Jupiter Fire/Rescue
C/O Palm Beach County Board of County Commissioners
301 N Olive Avenue 2nd Floor
West Palm Beach, FL 33401

Re: Excess Fees FY 19 /20

Dear Mr. Florio:

As required by Florida Statute 218.36, a payment in the amount of $8,291.89 was deposited
in your account. This represents the pro-rata share of excess fees paid by your agency for the
fiscal year ending on September 30, 2020.

Please do not hesitate to contact me if you have any further questions.

Sincerely,

Andrea L. Simon, CPA

Finance Director

AS:ms

WEST COUNTY NORTH COUNTY MID-WESTERN COMMUNITIES SOUTH COUNTY

SERVICE CENTER SERVICE CENTER SERVICE CENTER SERVICE CENTER
2976 State Road IS 3188 PGA B'vd.,Su·te 2301 200 Civic Center Way, Suite 200 14925 Cumberland Drfve
Belle Glade, Fl 33 430 Palm Beach Gardens, fl 33410 Royal Palm Beach, Fl 33411 De ray Beach, FL 33446
tel 561.996.4890 tel 561.624.6521 tel 561.784.1220 tel 561.276.1250
fax 561.996.1661 fax 561.624.6565 fox 561.784.12.41 fox 561.276.1278
 SunTrust Bank of Florida, oooooo4S666
N.A.

63•215/631 Date
10/27/2020

Amount
Pay: EJGHTTHOUSANDTWO HUNDRED NINElY-ONEAND 89/ 100 $8,291.89

To the order of:

Jupiter Flre\Rescue
Finance Special Payables
301 N OJive Ave
West Palm Beach, FL 33401

Vendor Name: Jupiter Fire\Rescue Check Data: 10/27/2020 Check Number: 45666
Vendor Number: 450 Check Amount: 8.291.89
Invoice Number I!!!! DescrJeUon Amount
Excess FeesFY20 10/26/2020 B.291.89
 EXCESS FEES
9/30/2020

2019 % of the Remittance of Excess Fees

COMMISSION Total Fee Check
PAID Income No. Amount

General County 6,555,458.00 25.7500% 368,639.99

Generat Schools 9,393,880.00 36.8994% 528,256.09
Municipalities 4,584,364.00 18.0075% 257,797.46

TOTAL BCC BILLED 20,533,702.00 80.6569% 1,154,693.54

DELRAY BEACH DOWNTOWN DEV. AUTH. 7,739.00 0.0304% 435.21

WPB DOWNTOWN DEV. AUTHORITY 14,944.00 0.0587% 840.36
SOUTH FL WATER MGMT. DISTRICT 393,913.00 1.5473% 22,151.33
FL INLET NAVIGATION DISTRICT 42,922.00 0.1686% 2,413.70
CHILDREN'S SERVICE COUNCIL 859,058.00 3.3744% 48,308.30
HEALTH CARE DISTRICT 974,179.00 3.8266% 54,782.05
JUPITER INLET DISTRICT 16,573.00 0.0651% 931.98
LIBRARY DISTRICT 418,480.00 1.6438% 23,532.83
FIRE/RESCUE MSTU 1,869,005.00 7.3415% 105,101.77
JUPITER FIRE/RESCUE 147,453.00 0.5792% 8,291.89
GREATER BOCA RATON BEACH DISTRICT 180,116.00 0.7075% 10,128.65

TOTAL 25,458.084.00 100.0000% 1,431,611.61

FY 19 Excess Revenues over Expenditures 1,431,611.61

Mapping Revenues
Less: Expenses purchased with mapping funds
Amount to be returned to the BCC 27,366.80
Excess Fee to be Distributed to all agencies 1,431,611.61

F:\Andrea\Audits\FY 2020 Audit\Back up\EXCESS FEE 2019.2020.xls

Palm Beach County, FL
PBC Property Appraiser
Excess Fees - FY 2020
as of 10/28/2020

Item Wire Trans# Wire/Check Wire/Check Wire/Check

No. Name Date Fund Dept Unit Object Amount /Check# Date Amount From

1 General Fund 10/28/20 0001 760 2400 4967 1,154,693.54 61000104354967 10/28/20 1,154,693.54 PBC Property Appraiser
2 County Library 10/27/20 1180 320 3201 4967 23,532.83 45669 10/27/20 23,532.83 Dorothy Jacks, CfA,AAS
3 Fire Rescue MSTU 10/27/20 1300 440 4209 4967 105,101.77 45663 10/27/20 105,101.77 Dorothy Jacks, CFA,AAS
4 Jupiter Fire Rescue MSTU 10/27/20 1301 440 6500 4967 8,291.89 45666 10/27/20 8,291.89 Dorothy Jacks, CFA,AAS

Totals 1,291,620.03 1,291,620.03 0.00