Res 30-04RESOLUTION NO. 30-04
A RESOLUTION OF THE CITY COMMISSION OF THE CITY
OF DELRAY BEACH, FLORIDA, AMENDING RESOLUTION
NO. 64-03 ADOPTED SEPTEMBER 23, 2003, AND
RESOLUTION NO. 15-04 ADOPTED MARCH 11, 2004,
WHICH MADE APPROPRIATIONS OF SUMS OF MONEY
FOR _AIJ. NECESSARY EXPENDITURES OF THE CITY OF
DELRAY BEACH, FLORIDA, FOR THE FISCAL YEAR
2003/2004, BY SEI'I'iNG FORTH THE ANTICIPATED
REVENUES AND EXPENDITURES FOR THE OPERATING
FUNDS OF THE CITY FOR THE FISCAL YEAR 2003/2004;
REPEALING AIJ. 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. 64-03 adopted by the City Commission
of the City of Delray Beach, Florida, on September 23, 2003, and Resolution No. 15-04 adopted
March 11, 2004, are hereby repealed, and a new Section 1 is enacted and amended to read as follows: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 1st day of October, 2003, and ending
the 300, day of September, 2004, 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 1't day of
October, 2003, and ending the 30* day of September, 2004.
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, 2003,
except as otherwise provided for, are hereby declared to be lapsed into the City Treasut7 and may be
used for the payment of the appropriations which may be made in any appropriation for the fiscal
year commencing the 1~t day of October, 2003. 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 1s~
day of October, 2003.
Section 4. That no depatU~ent, 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 admim~trative 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 Administrator 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.
Section 9. That public heatings were held on the tax levy and the budget on
September 9, 2003, and September 23, 2003.
Section 10. That this resolution shall become effective mediately upon passage.
PASSED AND ADOPTED in regular session on this the 4m day of May, 2004.
C/ t-/~" 1V/A y 0R
ATI'EST:
City Clerk
2 RES. NO. 30-04
EXHIBIT A
(As Amended)
BUDGET SUMMARY
CITY OF DELRAY BEACH, FLORIDA
FISCAL YEAR 2003-2004
CASH BALANCES BROUGHT FORWARD
ESTIMATED REVENUES:
TAXES Mi~aoes
AD VALOREM TAXES 7.52
AD VALOREM TAXES 0.48
AD VALOREM.DELINQUENT
AD VALOREM - DDA 1.00
GenemlFund DOWNTOWN
AMENDED DEVELOPMENT ENTERPR~E
FY03/04 FUND FUNDE
SPECIAL
REVENUE
FUNDS TOTAL
2.601,56t 72.060 1.855.370 879.360 5.498.351
34,098,490
2,157,380
89,000
209.780
4.180
32.519.010
606.480
425~000
33~555~570
35;4101940
79.718.000 216~780
82~4~9r56t 2881840
34.098.490
2.157.380
89.000
209.780
1.760.000
3.788.000
4.074.000
3,650,000
3.191.110
1.786.900 8.518.950
38.297.910
924.500
23.000 3.404.410
1~373~820 12~510~540
3~217,055 116~707~405
4fO96r415 122r205f756
TOTAL EXPENDiTURES AND RESERVES
7.409.200
3g.610.270
424.282
3.579.510
119.000
3.766.570
82.285.219
124r342
82,409,561
288,840
288,840
288~840
20,361,380
3.610.560
5.653.730
5.301r940
34.776.610
483~330
35r410t940
39.180
2,476,795
1.318.960
212~750
4.047.685
48r730
4r096,415
7.40g.200
3g.64g.450
20.785.662
1.603.310
6.345.145
119.000
15.112.959
9.420.300
121.398.354
656~402
122f205r756
MEMORANDUM
TO:
FROM:
Through:
SUBJECT:
DATE:
David T. Harden
City Manager
Yvonne Walker I~'~J
Budget Adminlstrbtor
Joseph Saffot~
Finance Director
Mid-Year Budget Amendment for FY 2003/2004
April 21, 2004
Attached please find Resolution 30-04 which amends the budget for Fiscal Year 2003-2004.
Also attached are supporting schedules for your review.
Please let me know if you have any questions
Becky O'Connor, Treasurer
Attachments
RESOLUTION NO. 30-04
A RESOLUTION OF THE CITY COMMISSION OF THE CITY
OF DRI.RAY BEACH, FLORIDA, AMENDING RESOLUTION
NO. 64-03 ADOPTED SEPTEMBER 23, 2003, AND
RESOLUTION NO. 15-04 ADOPTED MARCH 11, 2004,
WHICH MADE APPROPRIATIONS OF SUMS OF MONEY
FOR .ALL NECESSARY EXPENDITURES OF THE CITY OF
DF.I.RAy BEACH, FLORIDA, FOR THE FISCAL YEAR
2003/2004, BY SETTING FORTH THE ANTICIPATED
REVENUES AND EXPENDITURES FOR THE OPERATING
FUNDS OF THE CITY FOR THE FISCAL YEAR 2003/2004;
REPEALING ~T.T. RESOLUTIONS INCONSISTENT
HEREWITH.
NOW, THEREFORE, BE IT RESOLVED BY THE CITY COMMISSION OF
THE CITY OF DRT.RAY BEACH, FLORIDA, AS FOLLOWS:
Section 1. That Section 1 of Resolution No. 64-03 adopted by the City Commission
of the City of Delray Beach, Florida, on September 23, 2003, and Resolution No. 15-04 adopted
March 11, 2004, 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 gA", ate hereby appropriated upon the terms and conditions
herein set forth.
Section 2. That, subject to the q,alifications contained ia 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 ia full ia the
amounts herein named if necessary and then only ia the event the aggregate revenues collected and
other resouxces awi!~ble dtufiag the period commencing the 1" day of October, 2003, and ending
the 3ffh day of September, 2004, for which the appropriations are made, are suffident to pay all the
appropriations ia full. Otherwise, said appropriations shall be deemed to be payable ia 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 awil~ble ia the period commencing the 1'' day of
October, 2003, and ending the 30t~ day of September, 2004.
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 30* day of September, 2003,
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 may be made in any appropriation for the fiscal
yeax commencing the 1'~ day of October, 2003. However, nothing ia this section shall be construed
to be applicable to unenctmabered b~l~nces rena~ining to the ~edit of the Water and Sewer Fund,
S~aaitation 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*t
day of October, 2003.
Section 4. That no depamnent, bureau, agency or individual receiving
appropriations under the provisions of this resolution shall exceed the mount 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 Administrator 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 TreasutDr.
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.
Section 9. That public heatings were held on the tax levy and the budget on
September 9, 2003, and September 23, 2003.
Section 10. That this resolution shall become effective immediatdy upon passage.
PASSED AND ADOPrED in reg~,l~r session on this the 13* day of April, 2004.
A'ITEST:
MAYOR
City Clerk
2 RES. NO. 30-04
EXHIBIT A
(As Ame~ed)
BUDGET SUMMARY
CITY OF DELRAY BEACH, FLORIDA
FISCAL YEAR 2003-2004
E$1rl~ATED REVENUES:
TAXES
U~ty Trams
Charges for ,Ses~,c~
7.52
0.48
TOTAl.
2.697.617 72.060 1.855.370 879.360 5,504.407
34.098.49O 34.098.490
2.157.380 2.157.380
89.000 89.000
209.780 209.780
1.760.9O0 1.760.000
3.788.000 3.788.000
4.074.000 4,074.000
3.650.000 3.650.000
3.191.110 3.191.110
6.727.870 4.180 1.786.900 8.518.950
5.778.000 32.519.910 38.297.910
924.5O0 924.500
2.767.93O 7.000 606.48O 23.000 3..404.410
10.711.720 425~000 1~373~820 12~510r540
79~7t8r000 216~780 33~555~570 3~217~055 116~707r405
82~4t5T6t7
288~840 35,410,940 4~096~41~5 1___22,211.812
PhySical Em~mflme~
Trmlspo~fJon
7.416.700 7.416.700
39.610.270 39.180 39.649.450
424.282 20.361.380 20.785.662
1.603.310 1.603.310
3.582.210 288.840 2.476.795 6.347,845
119.000 119.000
t0.186.795 3.610.560 1.318.960 15.116.315
3.766.570 5.653.730 9.420.300
15.582.138 5~301r940 212~750 21~096~828
82.291.275 288.840 34.776.610 4.047.685 121.404.410
Re~e~es 124~342 483~330 .48~730 656~402
TOTAL EXPENDITURES AND RF~ERVES 82.415~617 288.840 351410.940 4~096.41~5 122.211.81~2
REVENUES
DESCRHrfION
surplus brougtg forward
surplus I~-ought forward
surplus brought fe~ard
flor/da teleport
shut~ permits
seawall/dock permit
t~n~dl~l p~nnit
z~ing f~
c~a&fional uae
nomax mal~gubl/~afions
proje~ inspect/on f~
cem~'te~ feedt~n/clo~e
a/r:. nuisance abatem~
parking fees-lc~ ~b
2004
BUDGET
35,948,870
3,085,000
41,000
75,000
3.900,000
4.166,000
624,750
1,400,000
99,000
126,500
35,000
4,500
6,600
80,000
20,000
12,000
120,000
15,000
7,000
30,000
5.650
56,290
275,220
9,360
8.100
6,160
18,450
20,000
50,000
30,000
45,500
17,000
2004
FINANCE
PROJECTION
700,000
151,890
36,255,87O
3,930,000
3.650,000
630000
1,500,000
100,000
135,000
24,6OO
30,000
5,000
10,000
90,000
10,000
24,00O
185,000
12,500
8,000
35,000
1,500
8,000
1,000
52.030
10.460
1,100
225.220
75,000
10,000
4O,0OO
19,960
13,100
4,160
17,450
8OOO
35,000
53,500
45,000
30,000
17,500
CURRENT
YEAR
VARIANCE
700,000
151,890
30700O
490,000
19,000
31,000
30,000
(516,000)
5,250
100,000
1,000
8,500
24,600
(5,00O)
500
3,400
10,000
(10,000)
12,000
65,000
(2,500)
1,000
2,350
1,900
(4,260)
10,460
1,100
(50,00O)
75,000
10,000
40,000
10,600
5,000
(2,000)
4OO
(1,o00)
15,000
3,500
15,000
(15,500)
Libr~ N~
Hist~ic P~Gou~
851,890 Advan~ ftmding for NE 4th Avenue
540,000
30,000
(516,000) down ~oO~wi6~ 10%
5,250
215,000
86,550
DESCRIIrI2ON
~her l~'ks & r~
ticket - PD
$12.50 traffic fines
land
sale ofsu~lua prop
co~ltrib & donatiom
cxa-hiatorical sitea mrv
cra Iolgoyist/pla-~r coatr
miac r~venue
mil tax sink fd
2000 roadway program fd
Sub-'amd
2004
BUDGET
4,800
12,000
17,000
2,000
160,000
70,000
7,500
23,000
188,000
60,000
16,000
25,000
14,000
12,000
3,000
10,000
10,000
18,000
10,000
51,001,250
2004
FINANCE
PROJECTION
8OO
15,000
14,000
32,000
148,000
82,000
10,500
2,500
22,000
200,000
90,000
20,000
20,000
11,000
7,750
4,500
11,000
K00O
7,500
2,500
52,846,04O
7,832,0O0
CURRENT
YEAR
VARIANCE
(4,000)
3,000
(3,000)
30,000 Oax, is Cup parking ($16,000); ticket sales ($16,000)
(12,ooo)
12,000
3,000
2,500
(1,000) 70,0OO
12,000
3O,OO0
(5,000) 41,000
0,000)
(4,250)
1,500
1,630
(10,000)
214,100
SW 9th prop. Sale
Gto~ Awards
(2,500)
2,500
1,844,790 1,844,790
7,g32,000 7,832,000
Total 51,001,250 60,678,040 9,676,790 9,676,790
GENERAL FUND REVENUES
MARCH 31, 2004 (PERIOD 6)
FISCAL YEAR 2003414
General Fund Revenue Introduction
General Fund revenue collection for the six-month period ending March 31, 2004 totalled
$51,147,765 or 72% of the total budget. The City can expect a surplus of $992,900. This
excludes encumbrances brought forward totaling $124,501, surplus brought forward totalling
$2,573,116 and bond proceeds of $7,832,000. A brief analysis of each revenue category is as
follows:
Surplus Brought Forward
In addition to the current balance of $1,721,226, a surplus of $851,890 will be brought forward
from the prior year resulting in a total surplus brought forward of $2,697,617. Additional funds
will be brought forward to fund the Library bridge loan ($700,000), NE 4th Avenue Project
($151,890).
Ad Valorem Tax Revenue
Ad valorem tax revenue totalled $33,071,568 or 92% of budget through this period. The City
can anticipate a surplus of $307,000 at fiscal year end based on historical trending.
Sales and Use Taxes
Sales and Use Taxes totalled $844,363 or 48% of the budget. The City can anticipate realizing
budget at fiscal year end.
Franchise Taxes
The City has collected $1,754,894 or 54% of the budget for this category. The City can
anticipate a surplus of $540,000 at fiscal year end due to increased projections for franchise fees
based on electric usage ($490,000), franchise fees based on gas ($19,000), and on towing
($31,000). Franchise fees on electric are 17% over the collection for the same period of time last
year while utility taxes on electric are only 1% over the collection.
Utility Taxes
Utility Tax revenues totalled $2,083,141 or 52% of the budget. The City can expect a surplus of
$30,000 at fiscal year end.
Other Taxes
The communication service tax (CST) revenue collections totalled $1,802,510 or 43% of the
budget. This revenue source is down $228,622 or 11% for the same period last year. Based on
this, the City can anticipate a shortfall of $516,000 at fiscal year end. The State has advised us
that the revenues are down statewide by 10%.
Licenses
License revenues totalled $611,385 or 96% of the budget. The City can anticipate a surplus of
$5,250 at year end.
Permit Revenues
Permit revenues totalled $1,510,523 or 65% of the budget. The City can anticipate a surplus of
$215,000 at fiscal year end. The surplus is primarily based on expected surplus balances in
building permits ($100,000), plumbing permits ($1,000), air conditioning/heat permits ($8,500),
Florida Teleport revenues ($24,600), gas permits ($3,400), tree permits ($12,000),
tenant/landlord permits ($65,000), and landscape permits ($5,000). This is offset by shortfalls in
shutter permits ($5,000), seawall/dock permits ($10,000), and change of contractor fees ($2,500).
Inter~overnmentnl Revenues
Intergovernmental revenues are at $3,264,118 or 49% of the budget. The City can anticipate a
surplus of $76,090 at fiscal year end. The surplus is primarily based on expected surplus balances
relative to the McArthur Foundation line item ($75,000), the Tourist Development Council
contribution to the Davis Cup ($40,000), Waste Tire Grant ($10,460) and the animal service
kennel grant ($10,000) offset by a shortfall in the Children Service Council grant line item
($50,000).
Char~es for Services
Charges for Services totalled $2,918,688 or 51% of the budget. The City can anticipate realizing
a surplus of $70,000 at fiscal year end. The surplus is primarily based on expected surplus
balances in special event revenue ($32,000), zoning fees ($10,560), conditional use fees
($5,000), project inspection fees ($15,000), cemetery fees ($3,500), nuisance abatement account
receivable ($15,000), community facility rental ($3,000), special event revenue ($5,000), tennis
general admissions ($12,000), and other commissions ($3,000). This will be offset by expected
shortfalls in parking fees/lots a&b ($15,500), aquatics ($1,000), Veteran's Park facility rental
($3,000), and tennis memberships ($12,000).
Fines and Forfeitures
Fines and Forfeitures totalled $453,493 or 51% of the budget. The City can anticipate a surplus
of $41,000 at fiscal year end. This is based on parking ticket revenue ($12,000), $12.50 traffic
fines ($30,000), and code enforcement fines ($4,000) offset by a shortfall in no building permit
penalties ($5,000).
Interfund Transfers
Interfund Transfers are at $5,000 or 50% of the budget. The City can anticipate being at budget
at fiscal year end. This is based on an expected surplus in the utility tax debt service interest
transfer ($2,500) offset by the 2000 roadway program fund interest transfer ($2,500).
Contribution from Other Funds
Contributions from Other Funds are at $1,434,860 or 50% of the budget. The City can anticipate
being at budget at fiscal year end.
Recovery of Administrative Costs
Recovery of Administrative Costs is at $927,177 or 49% of the budget. The City can anticipate
being at budget at fiscal year end.
M~ceHaneousRevenue
Miscellaneous revenues totalled $466,045 or 70% of the budget. The high percentage to date is
primarily due to the receipt of the Auburn Trace loan payment. The City can anticipate a surplus
of $214,100 at fiscal year end. The surplus is based on anticipated surplus balances in the sale of
land ($61,I00), donated property ($91,420), Matchpoint Inc. Charity revenue ($50,000), and
CRA Contribution towards the Dharma law suit settlement ($45,000) offset by a shortfall in
miscellaneous revenues ($10,000), tennis stadium rental ($4,250) and interest from the tax
collector ($3,000).
EXPENDITURES
Expefld#um
Proje~Uo~ FY03-54
&ccount ZOG4
GENERAL GOV"r
1111-511 COMMISSION 223,6S0
1211-512 CITY MANAGER 298,850
13tl-512 PERSONNEL 412,520
1316-512 PUB INFO 90,030
14tl-512 CiTY CLERK 540,790
15t t-5t3 FINANCE (INCLUDING PURCHASING IN 03/04) 1,279,5~0
1611-514 CITY ATTORNEY 885,190
1802-512 ADMINISTRATIVE SERVICES 536.129
1811-813 MIS t,143,830
2511-515 PLANNING&ZONING 965,010
2911-519 ENGINEERING 559,870
3431-519 PUBLIC WORKS-BLDG MAINT 40~,040
2004 Currant Year
am~,~ v,,.~.~
230,510 (6,820)
300,145 (1,295)
412,520
87,050 2,980
525,470 15,320
1,286,640 (7,050)
993,690 (5,5C0)
545,855 (9.735)
1,143,830
962,835 2,175
559,870
412,240 (6,200)
64,797
191,248
7,416,700 (188.173)
CULT/~ECR
4111-572 P & R 6,959,620 7,042,252 (82,632)
4210-575 TENNIS OPERATIONS 1,437.130 1,707,910 (270,780)
6311-572 MISC GRANTS-OTHER(6311) 73.530 73,530
Prior year de~. adj 26,t03 26,103
6312-579 GRANTS OLD SCHOOL SQUARE(6312) 187,00o 187,0o0
6315-571 LIBRARY (6315) 1,150,000 1,150r000
9,833,383 10,186,795 (353,412)
2111-521
2311-522
2711-524
3111-534
4511-539
3tt3-541
3t41-541
315t-541
3142-541
6311-562
6111-519
6311-559
7111-519
9111-581
[~JBLIC SAFE'W
POLICE 20,783,530 21,025,065 (241.535)
FIRE 15,706,680 15,920,264 (213,584)
Pflo~ year encumbrances 23,471 23.471
COMM IMPROV 2,616,45~ 2,641~470
39,130,131 39,610,270 (480,139)
PUBLIC W~RKS- ADMIN 171,490 172.990 (1,500)
CEMETERY 227,580 245.592 {18,092)
404,690 424,282 (19,592)
PUBLIC WORKS-STREETS 574,400
PUBLIC WORKS-TRAFFIC OPERATIONS 314,550
571,655 2,745
315,415 (865)
4,430 0
77.~40 (1,200)
634,770 0
MISC GRANTS (631t)-C/R 119,0~0
RESERVES
CONTINGENCY (Mgr) 346,380
DEBT SERVICE
InterhJnd Transfers
124,342 222,038
3,364,36O 3,35t ,290
139,220 230,920
3,503.580 3,582,2t0
3,837,140 3,766.570
13,070
(91,700)
(78,630)
6,732,006 15,582,t38 (8,850,132)
72,738,827 82,415,617 (9,676,790)
Mid Year Budget Amendment
Fiscal Year 2003-2004
General Fund Exoenditures
The General Fund expenditures totaled $44,996,634 or 54% of the proposed amended budget of $82,415,617.
The departmental adjustments overail totaled $9,676,790. The $9,676,790 includes a transfer of $7,832,000 for
bond proceeds. A briefjustificatinn of depattmental adjustments is as follows:
General Government Services
This category includes the legislative and administrative departments of the City and the miscellaneous division.
The increase in General Government expenditures totals $201,113.
The increase of $6,820 in the City Commission's budget covers additional funding for a Goal Setting Facilitator and
travel cost for three commissioners to attend the Transforming Local Government conference in Reno Nevada.
The Public Information Office's surplus of $2,980 represents an unspent budget for health insurance
The City Clerks Office's surplus of $14,420 represents a provision for termination pay. The employee's termination
will be in FY04/05 instead of FY03/04. A portion of the surplus will be used to purchase three replacemant
computers.
Finance Department's audit fees were significantly higher than anticipated and require a budget increase of $7,050.
The City Attorney's budget increase of $5,500 is needed to offset an anticipated budget shortfall for General
Employee Pension costs.
Administrative Services Divisions' request of $9,105 covers projected overruns in telephone expense of $3,000;
Electricity of $4,000 and thc purchase of computer equipment of $2,105.
The increase of $6,520 in Public Works Administration covers an unbudgeted expense for annual signal maintenance
costs payable to CSX Transportation
The Miscellaneous Contingency reflects a budget increase $172,048. This incranse includes budget provisions for
the acquisition of county owned property at $91,400, offset in revenues of the same amount; a legal settlement of
$50,258; $30,390 for grant consultant contract; payment of $11,000 to the Community Neighborhood Helping, Inc
to be reimbursed by the County.
Cultural and Recreation
This category includes the Parks and Recreation Department, the Old School Square Grant and Library
and miscellaneous cultural and recreational grants. The increase in this category is $353,412.
The Parks and Recreation Department's increase of $82,632 covers the following shortfalls: the
Skateboard Park, part-time staffing, $13,100; Ocean Rescue part-time staffing, $14,600; irrigation
expense at Pompey Park, $9,600; repair and replacement of decking and support structure on the dock at
Veterans Park, $40,000.
The Tennis Operations Department's net increase is $148,780. Over expenditures of $270,780 are offset
in revenues by $122,000. The shortfall of $270,780 includes $189,500 for the Davis Cup Tennis
Tournament. The shortfall was offset by $72,000 in ticket and parking revenue receipts. An increase of
$75,000 covers an amendment to the "Matchpoint" Contract. This increase is offset by $50,000
reimbursements from charity events.
Mid Year Budget Amendment
Fiscal Year 2003-2004
Public Safet~
This category includes the Police and Fire Departraents and Commuaity Improvement. The Department budgets in
this category represent 48% of the general fund budget total. The increase in the Public Safety budget category
equals $447,562.
The Police Department's budget is 45% expended at 50% budget period lapsed. A transfer from the City
Manager's contingency provides $241,535 to offset the anticipated shortfall in police overtime, $34,450 for
communication client user license and $20,850 for unanticipated building maintenance cost. One new position,
Building Maintenance will be added at mid-year. The cost of this position will be transferred from the janitorial
services expenditure budget.
The Fire Department's budget increase of $213,584 includes: an increase of $47,500 for ten triage cardiac tests
and meters omitted doing initial budget process, however the expense is offset by a grant of $47,500; $8,600 to
replace an air condition at Fire Station #2; termination pay for two employees of $52,183; $66,996 for an additional
Fire Lieutenant and vehicle cost of$17,304; $10,600 increase to corrected an under funding for Retiree Health and
Liability insurance; to provide funds of $10,330 for liability insurance for the Medical Director.
The Community Improvement budget shows an increase of $25,020. Thc increase covers the cost of an inspection
service to fill in for Inspectors during vacations of $3690 and $21,000 to fund a new Rental Housing Inspector,
effective hire date of May, 2004.
Physical Environment
This category consists of Public Works Adminislration and the Cemetery, reflects an increase of $19,592. The
increase primarily covers the Cemetery's irrigation budget over nm of $9,800.
Transportation
This category includes the Public Works Department. The department has four divisions, Streets, Traffic
Operetiuns, Parking, and Streat Lighting. There is nat departmental chenge of $680.
Economic Environment
This grouping shows a net increase of $78,630. This balance includes a $13,070 decrease, a payment reduction
intended for the CRA; funds the first year of the $150,000 MacArthur Foundation grant at $75,000.
Debt Service
The $70,570 decrease in debt service category is due to the savings attributed to the issuance of a 2003 Revenue
Refunding and Improvement Bond.
Other Financing Uses
This category accounts fur inter-fimd Iransfers. The increase in budget of $8,850,132 includes: a $700,000 "Bridge
Loan" for the Library construction project. A net transfer of $151,882 will be used to supplement cost ofthe N.E.4th
Avenue project, total cost of $626,000. This money will be recovered from planned assessments. The increase also
includes a $150,000 transfer to the Tennis Fund, representing a prior year accounting adjastment to dissolve the
fund. The major increase of $7,832,000 is duc to the accouating of the 2003 Revenue Refunding Improvement
Bonds.
Mid Year Budget Amendment
Fiscal Year 2003-2004
City Manager's Contingency, after all adjustments to balance revenues to expenditures were made, reflected a net
decrease of $222,038. Inter deparlmental Iransfers include the payment of $50,258 for a property settlement;
transfers to the police department for overtime of $186,235 and $34,450 for Motorola communications client
licenses; a transfer of $132,000 to the Fire Department for an additional Fire Lieutenant Inspector ($66,996), a
vehicle for that position ($17,300) and termination pay for two employees at $51,800. Transfers to the departments
totaled $424,770. This total was offset by $135,345 in other departmental budget surpluses and an extra $67,390
from refinancing of revenue notes.
Other Funds
l~aw Enforcement Trust Fund
This budget is being adjusted to account for the actual revenues received during this fiscal year of $33,335 and to
adjust the balance brought forward of $5,845.
Community Development Fund
Fiscal Year 2002/03 balances for Neighborhood Housing, SHIP, Hope III programs and remaining Housing
Rehabilitation Block Grant balances were brought forward. Total brunght forward is $881,015.
Beautification Trust Fund
This budget is being adjusted to adjust for a balance brought forward of $7,500 and represents the remaining grant
balance of the Palm Beach County Grant for Linton Boulevard.
Sanitation Fund
No changes or adjustment to this fund.
Water and Sewer Fund
A $211,000 transfer of prior year fund balance provides for unanticipated operating costs. Unanticipated repairs to
dump trucks increased repair cost by $16,000. A combination of inereased average daily flows and increased cost of
lime results in shortfall orS100,000. An under budget of legal fees and uncertainty of the direction of pending
litigation last year has resulted in $75,000 shortfall.
Municipal Golf Course
No changes or adjuslment to this fund.
Lakeview Golf Course
No changes or adjustment to this fund.
Stormwater Utility Fund
No changes or adjustment to this fund.
Garage Fund
No changes or adjustment to this fund.
Mid Year Budget Amendment
Fiscal Year 2003-2004
lnsurnnce Fund
No changes or adjustment to fl~is fund.