Res 24-08RESOLUTION NO.24-08
A RESOLUTION OF THE CITY COMMISSION OF THE CITY OF DELRAY
BEACH, FLORIDA, AMENDING RESOLUTION NO. 55-07 ADOPTED
SEPTEMBER 18, 2007 AND RESOLUTION 16-08 ADOPTED MAY 6, 2008,
WHICH MADE PPROPRIATIONS OF SUMS OF MONEY FOR ALL
NECESSARY EXPENDITURES OF THE CITY OF DELRAY BEACH,
FLORIDA, FOR THE FISCAL YEAR 2007/2008, BY SETTING FORTH THE
ANTICIPATED REVENLiES AND EXPENDITURES FOR THE OPERATING
FUNDS OF THE CITY FOR THE FISCAL YEAR 2007/2008; REPEALING
ALL RESOLUTIONS INCONSISTENT HEREWITH.
NOW, THEREFORE, BE IT RESOLVED BY THE CITY COMMISSION OF THE
CITY OF DELRAY BEACH, FLORIDA, AS FOLLOWS:
Section 1. That Section 1 of Resolution No. 55-07 adopted by the City Commission of
the City of Delray Beach, Florida, on September 18, 2007, and Section 1 of Resolution No. 16-
08 adopted by the City Commission of the City of Delay Beach, FL on May 6, 2008 are hereby
repealed, and a new Section 1 is enacted and amended to read as follows:
That the following sums of money, attached hereto and marked
Exhibit "A ", are hereby appropriated upon the terms and conditions
herein set forth.
Section 2. That, subject to the qualifications contained in this resolution, all
appropriations made out of the General Fund are declared to be maximum, conditional and
proportionate appropriations, the purpose being to make the appropriations payable in full in the
amounts herein named if necessary and then only in the event the aggregate revenues collected
and other resources available during the period commencing the ls` day of October, 2007, and
ending the 30th day of September, 2008, for which the appropriations are made, are sufficient to
pay all the appropriations in full. Otherwise, said appropriations shall be deemed to be payable in
such proportion as the total sum of realized revenue of the General Fund is to the total amount of
revenues estimated by the City Commission to be available in the period commencing the ls` day
of October, 2007, and ending the 30th day of September, 2008.
Section 3. That all balances of the appropriations payable out of the General Fund of the
City Treasury unencumbered at the close of business on the 30th day of September, 2007, except
as otherwise provided for, are hereby declared to be lapsed into the City Treasury and may be
used for the payment of the appropriations which maybe made in any appropriation for the fiscal
year commencing the ls` day of October, 2007. However, nothing in this section shall be
construed to be applicable to unencumbered balances remaining to the credit of the Water and
Sewer Fund, Sanitation Fund or any Fund created by the setting up of special revenue, but such
balances shall be used in financing the proposed expenditures of these Funds for the fiscal year
commencing the 1St day of October, 2007.
Section 4. That no department, bureau, agency or individual receiving appropriations
under the provisions of this resolution shall exceed the amount of its appropriation, except with
the consent and approval of the City Commission first obtained. If such department, bureau,
agency or individual shall exceed the amount of its appropriation without such consent and
approval of the City Commission, the administrative officer or individual, in the discretion of the
City Commission, may be deemed guilty of neglect of official duty and may be subject to
removal therefor.
Section 5. That nothing in this resolution shall be construed as authorizing any reduction
to be made in the amounts appropriated in this resolution for the payment of interest on, or
retirement of, the debt of the City of Delray Beach, Florida.
Section 6. That none of the monies enumerated in this resolution in connection with the
General Fund, Water and Sewer Fund, Sanitation Fund or any other Fund of the City shall be
expended for any purposes other than those for which they are appropriated, and it shall be the
duty of the Budget Officer and/or Finance Director to report known violations of this section to
the City Manager.
Section 7. That all monies collected by any department, bureau, agency or individual of
the City government shall be paid promptly into the City Treasury.
Section 8. That the foregoing budget is hereby adopted as the official budget of the City
of Delray Beach, Florida, for the aforesaid period. However, the restrictions with respect to the
expenditures/expenses of the funds appropriated shall apply only to the lump sum amounts for
classes of expenditures/expenses which have been included in this resolution.
2 RES NO.24-08
Section 9. That public hearings were held on the tax levy and the budget on September
4, 2007, and September 18, 2007.
Section 10. That this resolution shall become effective immediately upon passage.
PASSED AND ADOPTED in regular session on this the 1St day of July, 2008.
ATTEST:
mss'
Acting Deputy City Cler
~~ ~~
MAYOR
RES NO.24-08
EXHIBIT A
(As Amended)
BUDGET SUMMARY
CITY OF DELRAY BEACH, FLORIDA
General Fund DOWNTOWN SPECIAL
Amended DEVELOPMENT tcNTEitPRISE REVENUE
FY 07/08 FUND FUNDS FUNDS TOTAL
cASHSALANCESBROUGHTFORwARD 1,863,996 15,427,197 1,119,580 18,410,773
ESTIMATED REVENUES:
TAXES Mlllages
AD VALOREM TAXES s.taas 51,620,570 0 0 51,620,570
AD VALOREM TAXES o.a33a 3,588,430 0 0 3,588,430
AD VALOREM-DELINQUENT 72,000 0 0 72,000
AD VALOREM - DDA o.ssss 0 519,160 0 0 519,160
Sales ~ Use Taxes 1,452,000 0 0 1,452,000
Franchise Taxes 5,637,250 0 0 5,637,250
Utility Taxes 4,369,000 0 0 4,369,000
Other Taxes 3,900,000 0 0 3,900,000
Licenses 13< Permits 4,660,170 0 0 4,660,170
Intergovernmental 7,266,704 626,150 5,909,474 13,822,328
Charges for Services 7,009,770 41,892,890 0 48,902,660
Fines ~ Fon`eitures 844,400 0 73,000 917,400
Miscellaneous Revenues 14,513,206 1,500 912,290 414,503 15,841,499
Other Financing Sources 2,939,940 297,000 1,012,780 4,249,720
TOTAL REVENUES AND OTHER
FINANCING SOURCES 107,893,440 520,660 43,728,330 7,409,757 159,552,167
TOTAL ESTIMATED REVENUES
AND BALANCES 109,757,436 520,660 59,155,527 6,529,337 177,962,960
EXPENDITURESlEXPENSES:
General Government Services 11,904,265 0 0 11,904,265
Public Safety 53,723,529 0 73,000 53,796,529
Physical Environment 584,998 41,675,680 0 42,260,678
Transportation 10,076,267 0 0 10,076,267
Economic Environment _ 8,865,890 520,270 0 4,033,427 13,419,587
Human Services 55,000 0 769,010 824,010
Culture ~ Recreation 14,075,471 3,993,700 1,570,712 19,639,883
Debt Service 5,132,080 7,200,570 0 12,332,650
Other Financing Uses 5,276,380 5,384,'140 0 10,660,520
To7ALEXPENDiTURES/EXPENSES 109,693,880 520,270 58,254,090 6,446,149 174,914,389
Reserves 63,556 390 901,437 2,083,188 3,048,571
TOTAL EXPENDITURES AND RESERVES 109,757,436 520,660 59,155,527 8,529,337 177,962,960
Budget Amendment
Fiscal Year 2407-2048
Genera[ Fund Frznendilures
Public Safety
The Fire Operations division will increase by $2,000 for funds contributed by Rainberry Woods subdivision to
purchase an Amplivox Sound System.
Other Funds
Community Development Fund
This fund will increase by $3,904. A United Way contribution towards a luncheon in Delray Beach in the amount of
$690 will be recorded as well as additional SHIP Revenue roll forward in the amount of $3,214.
General Construction Fund
This fund will result in an overall increase of $200,000 to record utility tax bond interest that will be transferred to
the Lakeview Golf Course Fund for its renovation project.
Lakeview Golf Course Fund
This fund will increase $200,000 with a transfer from the general construction fund for the renovation project at
Lakeview Golf Course which was awarded to Total Golf Construction at the June 17, 2008 City Commission
meeting.
.r
X
MEMORANDUM
TO: Mayor and City Commissioners
FROM: Joseph M. Safford, Finance Director
Lisa Herrmann, Budget Officer
THROUGH: David T. Harden, City Manager
DATE: June 25, 2008
SUBJECT: AGENDA ITEM 9.F. -REGULAR COMMISSION MEETING OF JULY 1, 2008
RESOLUTION NO. 24-08BUDGET AMENDMENT
ITEM BEFORE COMMISSION
Consider approval of a resolution making amendments to the adopted Budget for fiscal year 2007/08.
BACKGROUND
Resolution 24-08 provides for adjustments to the General Construction Fund and Lakeview Golf Course
Fund to allocate funds for the Lakeview Golf Course Renovation project; several other adjustments are
also included as explained in the attached summary.
RECOMMENDATION
Approve Resolution No. 24-08.
RESOLUTION N0.2408
A RESOLUTION OF THE CITY COMMISSION OF THE CITY
OF DELRAY BEACH, FLORIDA, AMENDING RESOLUTION
NO. 55-07 ADOPTED SEPTEMBER 18, 2007 AND
RESOLUTION 16-08 ADOPTED MAY 6, 2008, WHICH MADE
APPROPRIATIONS OF SUMS OF MONEY FOR ALL
NECESSARY EXPENDITURES OF THE CITY OF DELRAY
BEACH, FLORIDA, FOR THE FISCAL YEAR 2007/2008, BY
SETTING FORTH THE ANTICIPATED REVENUES AND
EXPENDITURES FOR THE OPERATING FUNDS OF THE
CITY FOR THE FISCAL YEAR 2007/2008; REPEALING ALL
RESOLUTIONS INCONSISTENT HEREWITH.
NOW, THEREFORE, BE IT RESOLVED BY THE CITY COMMISSION OF
THE CITY OF DELRAY BEACH, FLORIDA, AS FOLLOWS:
Section 1. That Section 1 of Resolutton No. 55-07 adopted by the City Commission
of the City of Delray Beach, Florida, on September 18, 2007, and Section 1 of Resolution No. 16-08
adopted by the City Commission of the City of Delray Beach, FL on May G, 2008 are hereby
repealed, and a new Section 1 is enacted and amended to read as follows:
That the following sums of money, attached hereto and marked
Exhibit "A", are hereby appropriated upon the terms and conditions
herein set forth.
Section 2. That, subject to the qualifications contained in this resolution, all
appropriations made out of the General Fund aze decLued to be maximum, conditional and
proportionate appropriations, the purpose being to make the appropriations payable in full in the
amounts herein named if necessary and then only in the event the aggregate revenues collected and
other resources available during the period commencing the 1" day of October, 2007, and ending
the 30s' day of September, 2008, for which the appropriations are made, ate sufficient to pay all the
appropriations in full. Otherwise, said appropriations shall be deemed to be payable in such
proportion as the total sum of realized revenue of the General Fund is to the total amount of
revenues estimated by the City Commission to be available in the period commencing the 1" day of
October, 2007, and ending the 30`s day of September, 2008.
Section 3. That ali balances of the appropriations payable out of the General Fund
of the City Treasury unencumbered at the close of business on the 30`~ day of September, 2007,
except as otherwise provided for, ate hereby declared to be lapsed into the City Treasury and may be
used for the payment of the appropriations which may be made in any appropriation for the fiscal
yeaz commencing the 1" day of October, 2007. However, nothing in this section shall be construed
to be applicable to unencumbered balances remaining to the credit of the Water and Sewer Fund,
Sanitation Fund or any Fund cxeated by the setting up of special revenue, but such balances shall be
used in financing the proposed expenditures of these Funds for the fiscal year commencing the 1"
day of October, 2007.
Section 4. That no department, bateau, agency or individual receiving
appropriations under the provisions of this resolution shall exceed the amount of its appropriation,
except with the consent and approval of the City Commission first obtained. If such department,
bureau, agency or individual shall exceed the amount of its appropriation without such consent and
approval of the City Commission, the admii>isttative officer or individual, in the discretion of the
City Commission, may be deemed guilty of neglect of official duty and may be subject to removal
therefor.
Section 5. That nothing in this resolution shall be construed as authorizing any
reduction to be made in the amounts appropriated in this resolution for the payment of interest on,
or retirement of, the debt of the City of Delray Beach, Florida.
Section 6. That none of the monies enumerated in this resolution in connection with
the General Fund, Water and Sewer Fund, Sanitation Furid or any other Fund of the City shall be
expended for any purposes other than those fox which they are appropriated, and it shall be the duty
of the Budget Officet and/or Finance Director to report known violations of this section to the City
Manager.
S cti n .That all monies collected by any department, bureau, agency or individual
of the City government shall be paid promptly into the City Treasury.
Section 8. That the foregoing budget is hereby adopted as the official budget of the
City of Dekay Beach, Florida, fox the aforesaid period. However, the restrictions with respect to the
expenditures/expenses of the funds appropriated shall apply only to the lump sum amounts for
classes of expenditures/expenses which have been included in this resolution.
Section 9. That public hearings were held on the tax levy and the budget on
September 4, 2007, and September 18, 2007.
Section 10. That this resolution shall become effective immediately upon passage.
PASSED AND ADOPTED in regular session on this the 1st day of July, 2008.
ATTEST:
City Clerk
MAYOR
RES. NO. 2408
EXHIBIT A
(As Amended)
BUDGET SUMMARY
CITY OF DELRAY BEACH, FLORIDA
FISCAL YEAR 2007-2008
General Fund DOWNTOWN SPECIAL
Amended DEVELOPMENT ENTERPRISE REVENUE
FY 07!08 FUND FUNDS FUNDS TOTAL
CASH BALANCES BROUGHT FORWARD 1,863,996 15,427,197 1,119,580 18,410,773
ESTIMATEp REVENUES:
TAXES Mlllages
AD VALOREM TAXES s.iaas 51,620,570 0 0 51,620,570
AD VALOREM TAXES o.asaa 3,588,430 0 0 3,588,430
AD VALOREM-DELINQUENT 72,000 0 0 72,000
AD VALOREM - DDA 0.8855 0 519,160 0 0 519,160
Safes & Use Taxes 1,452,000 0 0 1,452,000
Franchise Taxes 5,637,250 0 0 5,637,250
Utility Taxes 4,369,000 0 0 4,369,000
Other Taxes 3,900,000 0 0 3,900,000
Licenses & Permits 4,660,170 0 0 4,680,170
Intergovernmental 7,286,704 626,150 5,909,474 13,822,328
Charges for Services 7,009,770 41,892,890 0 48,902,660
Fines & Forfeitures 844,400 0 73,000 917,400
Miscellaneous Revenues 14,513,206 1,500 912,290 414,503 15,841,499
Other Financing Sources 2,939,940 297,000 1,012,780 4,249,720
TOTAL REVENUES AND OTHER
FINANCING SOURCES 107,893,440 520,660 43,728,330 7,409,757 159,552,187
TOTAL ESTIMATED REVENUES
AND BALANCES 109,757,436 520,660 59,155,527 8,529,337 177,962,960
E XPEN D ITU R ESlE XP E N S ES:
Generai Government Services 11,904,265 0 0 11,904,265
Public Safety 53,723,529 0 73,000 53,796,529
Physical Environment 584,998 41,675,680 0 42,260,678
Transportation 10,076,267 0 0 10,076,267
Economic Environment _ 8,865,890 520,270 0 4,033,427 13,419,587
Human Services 55,000 0 769,010 824,010
Culture & Recreation 14,075,471 3,993,700 1,570,712 19,639,883
Debt Service 5,132,080 7,200,570 0 12,332,650
Other Financing Uses 5,276,380 5,384,140 0 10,660,520
TOTAL EXPENDITURESIEXPENSES 109,693,880 520,270 58,254,090 6,446,149 174,914,389
Reserves 83,556 390 901,437 2,083,188 3,048,571
TOTAL EXPENDITURES AND RESERVES 109,757,436 520,660 59,155,527 8,529,337 177,962,960
Budget Amendment
Fiscal Year 2007-2008
General Fund F.z~er:ditures
The departmental adjustments overall total $2,000. A brief justification of departmental adjustments is as follows:
Public Safety
The Fire Operations division will increase by $2,000 for funds contributed by Rainberry Woods subdivision to
purchase an Amplivox Sound System.
Other Funds
Community Develoament Fund
This fund will increase by $3,904. A United Way contribution towards a luncheon in Delray Beach in the amount of
$690 will be recorded as well as additional SHIP Revenue roll forward in the amount of $3,214.
General Construction Fund
This fund will result in an overall increase of $200,000 to record utility tax bond interest that will be transferred to
the Lakeview Golf Course Fund for its renovation project.
Lakeview Golf Course Fund
This fund will increase $200,000 with a transfer from the general construction fund for the renovation project at
Lakeview Golf Course which was awarded to Total Golf Construction at the June 17, 2008 City Commission
meeting.