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TRANSCRIPT
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
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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
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 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
middotmiddotmiddot(lti_A~NEmiddotmiddot--Mmiddot~GANNONmiddot OPERATING ACCOUNT middotCqn~tlt4tional Tax Coilector middot Vendor Check Check Servfng Palm 6each Countymiddot WELLS FARGO BANK NA Number Date Number Po Box 3715 middotmiddot middot SAN FRANCIS~ CA 996011 10312019 02043396 West Paln-iBeachl FL 33402middot3715 NOT VALID AFTER 120 DAYS middotmiddotmiddot middot - bull
$4174186189 Pay Forty One Mllllon Seven Hundred Forty Ona Thousand Eight Hundred Sixty One Dollars and 89 cents
~ middot
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
O~bullr s100ooooo two bullignatur 111qulrd
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
~ - ----_~~Truatraquo~ofFJorida NA i
~ bullbull ~
bullbull middot J-~ bullmiddot bull bull
middott escsccmiddot middotmiddot -3qi N Olive Ave 2nd hor
middotJWest Palm Beach middotFL 33401
h
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
gtJtNtv
middotmiddot middot ~ _~_~_i___+_ri middot o~ middot middot bullbull -
bull
-middotmiddot (middotmiddot middot middotmiddot
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
-middotP
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
f
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
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
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 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
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 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
middotmiddotmiddot(lti_A~NEmiddotmiddot--Mmiddot~GANNONmiddot OPERATING ACCOUNT middotCqn~tlt4tional Tax Coilector middot Vendor Check Check Servfng Palm 6each Countymiddot WELLS FARGO BANK NA Number Date Number Po Box 3715 middotmiddot middot SAN FRANCIS~ CA 996011 10312019 02043396 West Paln-iBeachl FL 33402middot3715 NOT VALID AFTER 120 DAYS middotmiddotmiddot middot - bull
$4174186189 Pay Forty One Mllllon Seven Hundred Forty Ona Thousand Eight Hundred Sixty One Dollars and 89 cents
~ middot
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
O~bullr s100ooooo two bullignatur 111qulrd
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
~ - ----_~~Truatraquo~ofFJorida NA i
~ bullbull ~
bullbull middot J-~ bullmiddot bull bull
middott escsccmiddot middotmiddot -3qi N Olive Ave 2nd hor
middotJWest Palm Beach middotFL 33401
h
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
gtJtNtv
middotmiddot middot ~ _~_~_i___+_ri middot o~ middot middot bullbull -
bull
-middotmiddot (middotmiddot middot middotmiddot
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
-middotP
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
f
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
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
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
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 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
middotmiddotmiddot(lti_A~NEmiddotmiddot--Mmiddot~GANNONmiddot OPERATING ACCOUNT middotCqn~tlt4tional Tax Coilector middot Vendor Check Check Servfng Palm 6each Countymiddot WELLS FARGO BANK NA Number Date Number Po Box 3715 middotmiddot middot SAN FRANCIS~ CA 996011 10312019 02043396 West Paln-iBeachl FL 33402middot3715 NOT VALID AFTER 120 DAYS middotmiddotmiddot middot - bull
$4174186189 Pay Forty One Mllllon Seven Hundred Forty Ona Thousand Eight Hundred Sixty One Dollars and 89 cents
~ middot
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
O~bullr s100ooooo two bullignatur 111qulrd
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
~ - ----_~~Truatraquo~ofFJorida NA i
~ bullbull ~
bullbull middot J-~ bullmiddot bull bull
middott escsccmiddot middotmiddot -3qi N Olive Ave 2nd hor
middotJWest Palm Beach middotFL 33401
h
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
gtJtNtv
middotmiddot middot ~ _~_~_i___+_ri middot o~ middot middot bullbull -
bull
-middotmiddot (middotmiddot middot middotmiddot
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
-middotP
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
f
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
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
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
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 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
middotmiddotmiddot(lti_A~NEmiddotmiddot--Mmiddot~GANNONmiddot OPERATING ACCOUNT middotCqn~tlt4tional Tax Coilector middot Vendor Check Check Servfng Palm 6each Countymiddot WELLS FARGO BANK NA Number Date Number Po Box 3715 middotmiddot middot SAN FRANCIS~ CA 996011 10312019 02043396 West Paln-iBeachl FL 33402middot3715 NOT VALID AFTER 120 DAYS middotmiddotmiddot middot - bull
$4174186189 Pay Forty One Mllllon Seven Hundred Forty Ona Thousand Eight Hundred Sixty One Dollars and 89 cents
~ middot
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
O~bullr s100ooooo two bullignatur 111qulrd
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
~ - ----_~~Truatraquo~ofFJorida NA i
~ bullbull ~
bullbull middot J-~ bullmiddot bull bull
middott escsccmiddot middotmiddot -3qi N Olive Ave 2nd hor
middotJWest Palm Beach middotFL 33401
h
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
gtJtNtv
middotmiddot middot ~ _~_~_i___+_ri middot o~ middot middot bullbull -
bull
-middotmiddot (middotmiddot middot middotmiddot
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
-middotP
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
f
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
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
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
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 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
middotmiddotmiddot(lti_A~NEmiddotmiddot--Mmiddot~GANNONmiddot OPERATING ACCOUNT middotCqn~tlt4tional Tax Coilector middot Vendor Check Check Servfng Palm 6each Countymiddot WELLS FARGO BANK NA Number Date Number Po Box 3715 middotmiddot middot SAN FRANCIS~ CA 996011 10312019 02043396 West Paln-iBeachl FL 33402middot3715 NOT VALID AFTER 120 DAYS middotmiddotmiddot middot - bull
$4174186189 Pay Forty One Mllllon Seven Hundred Forty Ona Thousand Eight Hundred Sixty One Dollars and 89 cents
~ middot
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
O~bullr s100ooooo two bullignatur 111qulrd
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
~ - ----_~~Truatraquo~ofFJorida NA i
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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 -
bull
-middotmiddot (middotmiddot middot middotmiddot
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
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
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
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 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
middotmiddotmiddot(lti_A~NEmiddotmiddot--Mmiddot~GANNONmiddot OPERATING ACCOUNT middotCqn~tlt4tional Tax Coilector middot Vendor Check Check Servfng Palm 6each Countymiddot WELLS FARGO BANK NA Number Date Number Po Box 3715 middotmiddot middot SAN FRANCIS~ CA 996011 10312019 02043396 West Paln-iBeachl FL 33402middot3715 NOT VALID AFTER 120 DAYS middotmiddotmiddot middot - bull
$4174186189 Pay Forty One Mllllon Seven Hundred Forty Ona Thousand Eight Hundred Sixty One Dollars and 89 cents
~ middot
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
O~bullr s100ooooo two bullignatur 111qulrd
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
~ - ----_~~Truatraquo~ofFJorida NA i
~ bullbull ~
bullbull middot J-~ bullmiddot bull bull
middott escsccmiddot middotmiddot -3qi N Olive Ave 2nd hor
middotJWest Palm Beach middotFL 33401
h
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
gtJtNtv
middotmiddot middot ~ _~_~_i___+_ri middot o~ middot middot bullbull -
bull
-middotmiddot (middotmiddot middot middotmiddot
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
-middotP
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
f
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
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
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
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 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
middotmiddotmiddot(lti_A~NEmiddotmiddot--Mmiddot~GANNONmiddot OPERATING ACCOUNT middotCqn~tlt4tional Tax Coilector middot Vendor Check Check Servfng Palm 6each Countymiddot WELLS FARGO BANK NA Number Date Number Po Box 3715 middotmiddot middot SAN FRANCIS~ CA 996011 10312019 02043396 West Paln-iBeachl FL 33402middot3715 NOT VALID AFTER 120 DAYS middotmiddotmiddot middot - bull
$4174186189 Pay Forty One Mllllon Seven Hundred Forty Ona Thousand Eight Hundred Sixty One Dollars and 89 cents
~ middot
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
O~bullr s100ooooo two bullignatur 111qulrd
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
~ - ----_~~Truatraquo~ofFJorida NA i
~ bullbull ~
bullbull middot J-~ bullmiddot bull bull
middott escsccmiddot middotmiddot -3qi N Olive Ave 2nd hor
middotJWest Palm Beach middotFL 33401
h
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
gtJtNtv
middotmiddot middot ~ _~_~_i___+_ri middot o~ middot middot bullbull -
bull
-middotmiddot (middotmiddot middot middotmiddot
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
-middotP
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
f
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
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
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
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 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
middotmiddotmiddot(lti_A~NEmiddotmiddot--Mmiddot~GANNONmiddot OPERATING ACCOUNT middotCqn~tlt4tional Tax Coilector middot Vendor Check Check Servfng Palm 6each Countymiddot WELLS FARGO BANK NA Number Date Number Po Box 3715 middotmiddot middot SAN FRANCIS~ CA 996011 10312019 02043396 West Paln-iBeachl FL 33402middot3715 NOT VALID AFTER 120 DAYS middotmiddotmiddot middot - bull
$4174186189 Pay Forty One Mllllon Seven Hundred Forty Ona Thousand Eight Hundred Sixty One Dollars and 89 cents
~ middot
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
O~bullr s100ooooo two bullignatur 111qulrd
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
~ - ----_~~Truatraquo~ofFJorida NA i
~ bullbull ~
bullbull middot J-~ bullmiddot bull bull
middott escsccmiddot middotmiddot -3qi N Olive Ave 2nd hor
middotJWest Palm Beach middotFL 33401
h
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
gtJtNtv
middotmiddot middot ~ _~_~_i___+_ri middot o~ middot middot bullbull -
bull
-middotmiddot (middotmiddot middot middotmiddot
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
-middotP
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
f
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
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
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 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
middotmiddotmiddot(lti_A~NEmiddotmiddot--Mmiddot~GANNONmiddot OPERATING ACCOUNT middotCqn~tlt4tional Tax Coilector middot Vendor Check Check Servfng Palm 6each Countymiddot WELLS FARGO BANK NA Number Date Number Po Box 3715 middotmiddot middot SAN FRANCIS~ CA 996011 10312019 02043396 West Paln-iBeachl FL 33402middot3715 NOT VALID AFTER 120 DAYS middotmiddotmiddot middot - bull
$4174186189 Pay Forty One Mllllon Seven Hundred Forty Ona Thousand Eight Hundred Sixty One Dollars and 89 cents
~ middot
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
O~bullr s100ooooo two bullignatur 111qulrd
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
~ - ----_~~Truatraquo~ofFJorida NA i
~ bullbull ~
bullbull middot J-~ bullmiddot bull bull
middott escsccmiddot middotmiddot -3qi N Olive Ave 2nd hor
middotJWest Palm Beach middotFL 33401
h
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
gtJtNtv
middotmiddot middot ~ _~_~_i___+_ri middot o~ middot middot bullbull -
bull
-middotmiddot (middotmiddot middot middotmiddot
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
-middotP
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
f
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
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
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 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
middotmiddotmiddot(lti_A~NEmiddotmiddot--Mmiddot~GANNONmiddot OPERATING ACCOUNT middotCqn~tlt4tional Tax Coilector middot Vendor Check Check Servfng Palm 6each Countymiddot WELLS FARGO BANK NA Number Date Number Po Box 3715 middotmiddot middot SAN FRANCIS~ CA 996011 10312019 02043396 West Paln-iBeachl FL 33402middot3715 NOT VALID AFTER 120 DAYS middotmiddotmiddot middot - bull
$4174186189 Pay Forty One Mllllon Seven Hundred Forty Ona Thousand Eight Hundred Sixty One Dollars and 89 cents
~ middot
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
O~bullr s100ooooo two bullignatur 111qulrd
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
~ - ----_~~Truatraquo~ofFJorida NA i
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bullbull middot J-~ bullmiddot bull bull
middott escsccmiddot middotmiddot -3qi N Olive Ave 2nd hor
middotJWest Palm Beach middotFL 33401
h
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
gtJtNtv
middotmiddot middot ~ _~_~_i___+_ri middot o~ middot middot bullbull -
bull
-middotmiddot (middotmiddot middot middotmiddot
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
-middotP
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
f
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
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
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 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
middotmiddotmiddot(lti_A~NEmiddotmiddot--Mmiddot~GANNONmiddot OPERATING ACCOUNT middotCqn~tlt4tional Tax Coilector middot Vendor Check Check Servfng Palm 6each Countymiddot WELLS FARGO BANK NA Number Date Number Po Box 3715 middotmiddot middot SAN FRANCIS~ CA 996011 10312019 02043396 West Paln-iBeachl FL 33402middot3715 NOT VALID AFTER 120 DAYS middotmiddotmiddot middot - bull
$4174186189 Pay Forty One Mllllon Seven Hundred Forty Ona Thousand Eight Hundred Sixty One Dollars and 89 cents
~ middot
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
O~bullr s100ooooo two bullignatur 111qulrd
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
~ - ----_~~Truatraquo~ofFJorida NA i
~ bullbull ~
bullbull middot J-~ bullmiddot bull bull
middott escsccmiddot middotmiddot -3qi N Olive Ave 2nd hor
middotJWest Palm Beach middotFL 33401
h
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
gtJtNtv
middotmiddot middot ~ _~_~_i___+_ri middot o~ middot middot bullbull -
bull
-middotmiddot (middotmiddot middot middotmiddot
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
-middotP
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
f
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
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
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
middotmiddotmiddot(lti_A~NEmiddotmiddot--Mmiddot~GANNONmiddot OPERATING ACCOUNT middotCqn~tlt4tional Tax Coilector middot Vendor Check Check Servfng Palm 6each Countymiddot WELLS FARGO BANK NA Number Date Number Po Box 3715 middotmiddot middot SAN FRANCIS~ CA 996011 10312019 02043396 West Paln-iBeachl FL 33402middot3715 NOT VALID AFTER 120 DAYS middotmiddotmiddot middot - bull
$4174186189 Pay Forty One Mllllon Seven Hundred Forty Ona Thousand Eight Hundred Sixty One Dollars and 89 cents
~ middot
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
O~bullr s100ooooo two bullignatur 111qulrd
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
~ - ----_~~Truatraquo~ofFJorida NA i
~ bullbull ~
bullbull middot J-~ bullmiddot bull bull
middott escsccmiddot middotmiddot -3qi N Olive Ave 2nd hor
middotJWest Palm Beach middotFL 33401
h
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
gtJtNtv
middotmiddot middot ~ _~_~_i___+_ri middot o~ middot middot bullbull -
bull
-middotmiddot (middotmiddot middot middotmiddot
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
-middotP
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
f
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
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
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
middotmiddotmiddot(lti_A~NEmiddotmiddot--Mmiddot~GANNONmiddot OPERATING ACCOUNT middotCqn~tlt4tional Tax Coilector middot Vendor Check Check Servfng Palm 6each Countymiddot WELLS FARGO BANK NA Number Date Number Po Box 3715 middotmiddot middot SAN FRANCIS~ CA 996011 10312019 02043396 West Paln-iBeachl FL 33402middot3715 NOT VALID AFTER 120 DAYS middotmiddotmiddot middot - bull
$4174186189 Pay Forty One Mllllon Seven Hundred Forty Ona Thousand Eight Hundred Sixty One Dollars and 89 cents
~ middot
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
O~bullr s100ooooo two bullignatur 111qulrd
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
~ - ----_~~Truatraquo~ofFJorida NA i
~ bullbull ~
bullbull middot J-~ bullmiddot bull bull
middott escsccmiddot middotmiddot -3qi N Olive Ave 2nd hor
middotJWest Palm Beach middotFL 33401
h
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
gtJtNtv
middotmiddot middot ~ _~_~_i___+_ri middot o~ middot middot bullbull -
bull
-middotmiddot (middotmiddot middot middotmiddot
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
-middotP
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
f
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
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
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
middotmiddotmiddot(lti_A~NEmiddotmiddot--Mmiddot~GANNONmiddot OPERATING ACCOUNT middotCqn~tlt4tional Tax Coilector middot Vendor Check Check Servfng Palm 6each Countymiddot WELLS FARGO BANK NA Number Date Number Po Box 3715 middotmiddot middot SAN FRANCIS~ CA 996011 10312019 02043396 West Paln-iBeachl FL 33402middot3715 NOT VALID AFTER 120 DAYS middotmiddotmiddot middot - bull
$4174186189 Pay Forty One Mllllon Seven Hundred Forty Ona Thousand Eight Hundred Sixty One Dollars and 89 cents
~ middot
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
O~bullr s100ooooo two bullignatur 111qulrd
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
~ - ----_~~Truatraquo~ofFJorida NA i
~ bullbull ~
bullbull middot J-~ bullmiddot bull bull
middott escsccmiddot middotmiddot -3qi N Olive Ave 2nd hor
middotJWest Palm Beach middotFL 33401
h
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
gtJtNtv
middotmiddot middot ~ _~_~_i___+_ri middot o~ middot middot bullbull -
bull
-middotmiddot (middotmiddot middot middotmiddot
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
-middotP
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
f
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
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
DOCUMENT IS PAINTED ON SECU~ITY PAPER PtEASE SEE REVERSE SIDE FOR SECURJTV FEATURES DO NOT ACCEPT WITHOUT VERIFtCATION
middotmiddotmiddot(lti_A~NEmiddotmiddot--Mmiddot~GANNONmiddot OPERATING ACCOUNT middotCqn~tlt4tional Tax Coilector middot Vendor Check Check Servfng Palm 6each Countymiddot WELLS FARGO BANK NA Number Date Number Po Box 3715 middotmiddot middot SAN FRANCIS~ CA 996011 10312019 02043396 West Paln-iBeachl FL 33402middot3715 NOT VALID AFTER 120 DAYS middotmiddotmiddot middot - bull
$4174186189 Pay Forty One Mllllon Seven Hundred Forty Ona Thousand Eight Hundred Sixty One Dollars and 89 cents
~ middot
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
O~bullr s100ooooo two bullignatur 111qulrd
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
~ - ----_~~Truatraquo~ofFJorida NA i
~ bullbull ~
bullbull middot J-~ bullmiddot bull bull
middott escsccmiddot middotmiddot -3qi N Olive Ave 2nd hor
middotJWest Palm Beach middotFL 33401
h
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
gtJtNtv
middotmiddot middot ~ _~_~_i___+_ri middot o~ middot middot bullbull -
bull
-middotmiddot (middotmiddot middot middotmiddot
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
-middotP
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
f
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
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
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
~ - ----_~~Truatraquo~ofFJorida NA i
~ bullbull ~
bullbull middot J-~ bullmiddot bull bull
middott escsccmiddot middotmiddot -3qi N Olive Ave 2nd hor
middotJWest Palm Beach middotFL 33401
h
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
gtJtNtv
middotmiddot middot ~ _~_~_i___+_ri middot o~ middot middot bullbull -
bull
-middotmiddot (middotmiddot middot middotmiddot
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
-middotP
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
f
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
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
~ - ----_~~Truatraquo~ofFJorida NA i
~ bullbull ~
bullbull middot J-~ bullmiddot bull bull
middott escsccmiddot middotmiddot -3qi N Olive Ave 2nd hor
middotJWest Palm Beach middotFL 33401
h
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
gtJtNtv
middotmiddot middot ~ _~_~_i___+_ri middot o~ middot middot bullbull -
bull
-middotmiddot (middotmiddot middot middotmiddot
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
-middotP
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
f
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
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
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
gtJtNtv
middotmiddot middot ~ _~_~_i___+_ri middot o~ middot middot bullbull -
bull
-middotmiddot (middotmiddot middot middotmiddot
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
-middotP
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
f
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
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
gtJtNtv
middotmiddot middot ~ _~_~_i___+_ri middot o~ middot middot bullbull -
bull
-middotmiddot (middotmiddot middot middotmiddot
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
-middotP
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
f
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
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
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
-middotP
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
f
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
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
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
-middotP
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
f
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
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
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
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
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
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
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
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
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
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
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
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
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
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