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Res 26-09RESOLUTION N0.26-09 A Zi;ESOLUTION OF THE CITY COMMISSION OF THE CITY OF DELRAY BEACH, FLORIDA, AMENDING RESOLUTION NO. 44-08 ADOPTED SEPTEMBER 16, 2008, WHICH I~fADE APPROPRIATIONS OF SUMS OF MONEY FOR ALL NECESSARY EXPENDITURES OF THE CITY OF DELRAY BEACH, FLORIDA, FOR THE FISCAL YEAR 2008J2009, BY SETTING FORTH THE ANTICIPATED REVENUES AND EXPENDITURES FOR THE OPERATING FUNDS OF THE CITY FOR THE FISCAL YEAR 2008/2009; REPEALING AI,T 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No. 44-08 adopted by the City Conunissian of the City of Delray Beach, Florida, on September 16, 2008, is hereby repealed, and a new Section 1 is enacted and amended to read as follows: That the following sums of money, attached hereto and marked Exhibit "A", are hereby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 frull 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 15k day of October, 2008, and ending the 30`h day of September, 2009, 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$` day of October, 2008, and ending the 30`s day of September, 2009. Section 3. That all balances of the appropriations payable out of the General Fund . of the City Treasury unencumbered at the close of business on the 30`" day of September, 2008, except as otherwise provided for, are hereby declared to be lapsed into the City Treasury and may be used for the payment of the appropriations which may be made in any appropriation for the fiscal year commencing the 1~` day of October, 2008. However, nothing in this section shall be construed to be applicable to unencumbered balances remaining to the credit of the Water and Sewer Fund, Sanitation Fund or any Fund created by the setting up of special revenue, but such balances shall be used in financing the proposed expenditures of these Funds for the fiscal year commencing the 1$` day of October, 2008. 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. Section 9. That public hearings were held on the tax levy and the budget on September 3, 2008, and September 16, 2008. Section 10. That this resolution shall become effective immediately upon passage. PASSED AND ADOPTED in regular session his the 16th day o une, 2009. MAY ATTEST: Ci Clerk RES. NO. 26-09 Page 1 of 1 MEMC.~T:~~~Il-UM TO: Mayor and City Commissioners FROM: Lisa Hermann, Budget Officer Joseph Safford, Finance Director THROUGH: David T, Harden, City Manager DATE: June l5, 2009 SUBTECT: AGENDA ITEM 9.H. -REGULAR C©MMISSION MEETING OF JUNE 16 2009 RESOLUTION NO.26-091MID YEAR BUDGET AMENDMENT ITEM BEFORE +COMMISSION Attached please find Resolution 26-09 which amends the budget for Fiscal Year 200-2009. Also attached are supporting schedules for your review. The mid-year budget adjustment initially showed a deficit of approximately $2,000,000 divided about half and half between revenue shortfalls and expense increases caused primarily by the fact that we were required to maintain step increases for firefighters and police officers. With the hard work of the departments and the budget staff we have been able to bring it into balance. To do so has required drastic cuts for the balance ofthis year in travel and training, office expenses and some maintenance casts. We hope to be able to compensate for some of these reductions in the FY 2010 budget, RECOMMENDATION We reconunend that the Commission approve the attached resolution. http:11miweb0011Agendas/Bluesheet.aspx?ItemID=2314c4~MeetingID=210 6/1712009 P;ESOLUTION N0.26-09 A ~;ESOLUTION OF THE CITY COMMISSION OF THE CITY OF DELRAY BEACH, FLORIDA, AMENDING RESOLUTION NO. 44-08 ADOPTED SEPTEMBER 1G, 2008, WHICH ItIADE APPROPRIATIONS OF SUMS OF MONEY FOR ALL NECESSARY EXPENDITURES OF THE CITY OF DELRAY BEACH, FLORIDA, FOR THE FISCAL YEAR 2008/2009, BY SETTING FORTH THE ANTICIPA`I"ED REVENUES AND EXPENDITURES FOR THE OPERATING FUNDS OF THE CITY FOR THE FISCAL YEAR 2008/2009; 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 l of Resolution No. 44-08 adopted by the City Commission of the City of Delray Beach, Florida, on September 16, 2008, is 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 1S` day of October, 2008, and ending the 30`h day of September, 2009, 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 Cornrnission to be available in the period corntnencing the 1 g` day of October, 2008, and ending the 30~' day of September, 2049. _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`h day of September, 2008, 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 far the fiscal year commencing the 1g` day of October, 2008. 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 15t day of October, 2008. Section 4. That no depar~:ment, 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 Con:unission fast obtained. If such department, bureau, agency ar individual shall exceed the amount of its appropriation without such consent and approval of the City Commission, the administrative officer ar individual, in the discretion of the City Commission, may be deemed guilty of neglect of official duty and may be sub}ect to removal therefor. e n S_ 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, ar 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 far any purposes other than those far 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. Sec ''on ~,; That all monies collected by any department, bureau, agency or individual of the City government shall be paid promptly into the City Treasury. ~~c 'on 8. That the foregoing budget is hereby adapted as the official budget of the City of Delray Beach, Florida, for the aforesaid period. However, the restrictions with respect to the expenditures jexpenses 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 3, 2008, and September 16, 2008. Section 10. That this resolution shall became effective immediately upon passage. PASSED AND ADC7PTED in regular session an this the 16th day of June, 2009. MAYOR ATTEST: City Clerk RES. N©. 2G-09 EXHIBIT A {As Amended) BUDGET SUMMARY CITY OF DELRAY BEACH, FLORIDA FISCAL YEAR 2008-2009 General Fund DOWNTOWN SPECIAL Amended DEVELOPMENT ENTERPRISE REVENUE FY 08109 FUND FUNDS FUNDS TOTAL CASHBALlWCESBROUGHTFORWARD 1,142,96$ $,039,207 &76,264 9,724,439 TAXES Mi11a~s AD VALOREM TAXES s.3 50,479,825 0 0 49,787,575 AD VALOREM TAXES 4.a~a 3,587,795 0 0 3,587,795 AD VALOREM-DEUNOUENT 16$,000 0 0 75,000 AD VALOREM - DDA t.oggo 0 539,930 0 0 539,930 Sales & Use Taxes 1,300,000 0 0 1,404,000 Franchise Taxes 0 0 0 256,250 Utility Taxes 4,458,000 0 0 4,452,000 Other Taxes 4,400,000 0 0 3,900,000 Licenses & Permits 10,084,590 0 0 10,301,180 Intergavemmental 6,460,780 1,137,524 4,497,564 12,657,544 Charges for Services 7,265,200 43,126,690 0 50,506,190 Fines & Forfeitures 836,600 0 63,000 923,600 Miscellaneous Revenues 5,222,819 1,500 794,110 625,428 7,359,688 Other Financing Sources 3,393,100 97,OOfl 989,620 4,269,720 TOTAL REVENUES AND OTHER FINANCINCiSOURGES 97,656,709 541,430 45,155,320 6,175,612 150,020,472 TOTAL ESTIhAATED REVENUES ANDaALANCES 98,799,677 541,430 53,194,527 6,851,876 159,744,911 EXPEN DITUREStEXPENSES: General Government Services 9,937,928 0 0 9,742,1$0 Public Safety 52,455,500 0 63,000 52,798,810 Physical Environment 551,410 35,488,734 4 36,047,414 Transportation 3,511,268 0 0 3,285,914 Economic Environment 8,381,890 540,180 0 4,819,158 13,741,228 Human Services 67,000 0 777,310 844,310 Culture & Recreation 13,676,902 3,671,833 1,125,740 18,605,703 Debt Service 5,584,060 6,901,530 0 12,564,290 Other Financing Uses 4,632,192 5,934,940 0 10,791,270 TOTAL EXPENDITURESrExPENSES 98,79$,150 540,180 51,997,037 6,785,208 158,421,115 Reserves 1,527 1,250 1,197,490 66,668 1,323,796 TDTALEXPENDrrURESANDRESERYE5 98,799,677 541,430 53,194,527 6,651,$76 159,744,911 ?'he general Fund Budget as of the seven month peri©d ending April 30, 2Q09 totaled ,$99,157,Q78. Adjustments of $-3S7,4Q1 were made fnr an amended total of ,$98, 799, 677. Surplus Brought Forward -The City anticipate bringing forward $134,000 far the cast far the band attorney {$49,000} and the race relations consultant {$85,000}. Ad Valorem Tax Revenue A total of $49,774,942 or 93% of the budget was collected for this revenue category. The City can expect a surplus of $785,250. This is based on expected surplus balances of $692,250 for current ad valorem taxes and delinquent taxes totaling $93,000. The projection for current ad valorem taxes will be adjusted once the final assessment has been received in June, 2009. Sates and Use Taxes Sales and Use Taxes totaled $757,569 ar 54°l0 of the budget. A shortfall of $104,000 is expected at fiscal year end based on optional gas tax revenues coming in less than anticipated. Franchise Fees The City has collected $3,133,653 or 51% of the budget for this category, The City can expect a shortfall of $552,840 at fiscal year end due to franchise beach services ($32,000) and electric ($550,000) coming in less than expected offset by expected surplus balances in franchise gas fees ($6,000) and franchise towing fees ($11,160}. The shortfall in FPL franchise fees is due to the fact that the projection was based on their original request of 15°lo while only 7.93°lo was approved. Utility Taxes Utility Tax revenues totaled $2,62?,761 ar 59°fo of the budget. A surplus of $6,000 is expected based on a projected surplus in utility taxes based an gas. Other Taxes The communication service tax (CST} revenue collections totaled $2,684,983 or 69°I° of the budget. The City can anticipate a surplus of $500,000 due to the result of a State Department of Revenue audit of CST revenue. Licenses License revenues totaled $672,064 ar 85°l0 of the budget. The City can expect a shortfall of $20,000 based on occupational license revenues {$35,000) coming in less than anticipated offset by an estimated surplus balance in sidewalk permit revenues ($15,000}. Permit Revenues Permit revenues totaled $2,046,886 ar 56°l0 of the budget. The City can expect a surplus of $100,000 based on estimated surplus balances in A/C heating permits ($70,404}, paving permits ($44,444), pool permits ($7,000), conditional certificate of occupancy ($4,444} and miscellaneous permits ($29,444), This is offset by estimated shortfalls in shutter permits ($24,444}, tree permits ($12,444), revised drawings ($10,044), and inspection fees charged for not having a final permit pulled ($8,000}. It should be noted that the City received permit revenues from the following large projects that were anticipated for the year: Wal-Mart, Worthing Place, and Mid-Yawn Medical building. We expect to receive permit fees from the demolition and re-construction of a new Publix on West Atlantic Avenue that was unbudgeted. Intergovernmental Revenues Intergovernmental revenues are at $3,672,462 or 52°l0 of the budget. The City can anticipate a shortfall of $561,680 at fiscal year end. This is due to an anticipated shortfall in a Palm Beach County grant ($6,124), state revenue sharing {$205,000} and state sales taxes {$463,000), and the Children's Service Council grant {$239,422) offset by an increase in the State Homeland Security grant {$118,411), Highway Safely grant {$30,400), Historic Preservation grant {$4,754}, FDOT grant {$152,460}, PBCO sheriff's grant {$11,975}, PBC4 grants {$30,000}, and the Manatee Protection grant {$4,266). The state revenue sources have been impacted by the economy. The Children's Service Council grant has been replaced by Family Center reimbursement grant. Charees for Services Charges for Services totaled $4,147,959 or 56°l° of the budget. The City can expect a shortfall of $114,300 at fiscal year end. This is primarily due to anticipated shortfalls in plat approval fees {$5,480), site plan approvals ($6,?S4), conditional use fees {$2,390), abandonment fees ($2,790), master plan submission fees {$1,000), copiesldevelopmentond inspection ($3,500), other government charges {$2,004), fire safety plan review fees {$36,400), other public safety revenue ($169,694), parking feeslGleason St. {$46,000), recreational ID cards ($4,440), memberships ($7,040), tennis merchandise sales {$8,000), tennis miscellaneous {$6,040}. This shortfall is offset by expected surplus balances in board of adjustments {$5,244), recover of advertising costs {$1,540), road impact administrative fees ($45,000), police security services ($65,000), parking fees ($20,044), special events parking ($12,000}, After School program fees ($20,004), recreational facility feeslPompey Park ($3,500), special event parkingltennis {$10,100), tennis miscellaneous {$1,000), and vending {$3,400}. Fines and Forfeitures Fines and Forfeitures totaled $432,608 or 50°!° of the budget. The City can expect a shortfall of $24,040 at fiscal year end primarily due to estimated shortfalls in $12.50 traffic fines {$26,000), and civil violations ($40,000) offset by expected surplus balances in general fines ($25,000), penalties on ad valorem taxes ($14,000), alarm ordinance ($1,000}, and penalty na building permit fees ($2,000}. Interfund Transfers Interfund Transfers are at $16,917 or 58°l0 of the budget. The City can expect a surplus of $210,000 based on an estimated surplus of $212,000 in the transfer from the General Construction Fund ($212,000) and the Special Projects Fund ($5,000) offset by a shortfall in the utility tax debt service fund ($7,000), Contribution from Other Funds Contributions from Other Funds are at $1,839,892 or 58°l0 of the budget, The City can expect to be at budget at fiscal year end. Recovery of Administrative Costs Recovery of Administrative Costs is at $1,220,666 or 58°l° of the budget. The City can expect to be at budget at fiscal year end. Miscellaneous Revenue Miscellaneous revenues totaled $2,023,056 ar 53% of the budget, The City can expect a shortfall of $715,831 at fiscal year end primarily due to an estimated shortfall in interest earnings based on tax collections ($85,000), interest on investments ($950,000), sale of surplus property {$1,000} and the CRA contributionlplan reviewer {$36,660). This is offset by estimated surplus balances in tennis stadium rental fees ($9,900), CRA contributions {$5,452), family central reimbursement far after school services {$198,844), CRA shuttle grant {$34,928), CRA Clean and Safe {$990), CRA parking study {$100,000) and utility reimbursements {$6,715). Mid Year Budget Amendment Fiscal Year 2048-2009 General Fund Exnenditures The General Fund expenditures total $59,974,63$ or 60.7°I° of the proposed amended budget of $98,799,677 at S$°!o of the budget year lapsed. The departmental adjustments overall total a decrease of $357,401. A brief justification of departmental 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 $195,748. The City Commission's budget is increasing $135,440 for RACE Relations ($85,000) and Langton & Associates Grant Writing ($50,000) both of which were approved by City Commission to be paid from prior year surplus. Also included is $1,650 in salaries offset by decreases in worker's compensation ($30), general ]lability ($680) and office supplies ($500). The City Manager's budget is decreasing $2,628 mainly as a result of the reduction in general liability ($1,630) and training ($750) projections. The Human Resources' Departrnent's decrease of $14,040 is due to decreases in worker's compensation {$180), travel and training {$7,500), general liability ($2,360) and office supplies ($4,000}. City Clerk's decrease of $3,360 comes from reductions in worker's compensation ($460), general liability ($1,900) and training ($1,004). The IT division's decrease of $24,820 is due to decreases in the worker's compensation ($3,290), general liability ($5,030}, travel and training {$10,500), electricity {$2,500) and equipment maintenance ($3,500} accounts. The Public Information Department's increase of .$13,220 is due mainly to the salary costs for the Public Information tJfficer position. The Finance Administration's decrease of $4,440 is due to an increase in banking fees {$8,250) offset by reductions in worker's compensation ($620), travel and training ($3,504}, general liability ($5,240}, postage ($1,500}, supplies {$500} and software that will not be purchased {$1,330}. The City Attorney's budget will increase by $112,664. This will cover termination pay that is now anticipated ($62,500}, an increase in outside legal expenses ($45,250} and fees for Attorney Larry Usher .Brown for his investigation of the city's bonding procedures {$49,000). This is partially offset by freezing one City Attorney position for the remainder of the year after retirement ($37,356}. Administrative Services Divisions' request of $14,650 covers $29,050 far the salary of the Customer Service Assistant above the budgeted amount and an additional $990 in Clean &. Safe's other contractual services account to ba]ance with the CRA contribtution, This will be partially offset by reductions in worker's compensation {$1,240), general liability ($2,850), janitorial services ($1,000}, travel and training ($1,000), elecMcity ($5,000}, fuel account ($1,000), equipment ($2,500) and other miscellaneous accounts ($800} in both the Administrative Services and Clean & Safe divisions. The Planning and Zoning Department's budget will reduce by $28,588. The salary account will be reduced due to a current position being vacated far the remainder of the fiscal year ($25,718) with an increase in the term pay account ($2,850) far this employee, There will also be reductions in worker's compensation ($490), general Liability ($4,780}, travel and training ($3,000), postage ($3,500) and office supplies ($2,500). The other professional services account will increase by $8,550 for the Historical Preservation Grant which has a revenue offset. Engineering's decrease of $S,ISO is due to reductions in worker's compensation ($1,520), genera] liability ($2,130), fuel {$1,000} and uniform ($500} projections. Mid Year Budget Amendment Fiscal Year 2008-2009 Building Maintenance's decrease of $10,200 is due to reductions in worker's compensation {$3,420}, general liability {$1,780}, fuel ($2,000} and travel and training {$500} projections. The miscellaneous expenses in the general government services function is increasing $13,000 for unbudgeted credit card charges. 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 decrease in this category is $131,228. The Parks and Recreation Department's decrease of $103,588 is due mainly to reductions in the worker's compensation ($29,450), general liability ($31,200}, three fuel accounts ($39,500), travel and training ($8,000} and electricity {$5,500}. Salary adjustments were made in the C}cean Rescue division for a union negotiated 1% increase in the amount of $8,910 and $1,652 was added to the Football program in the Pompey Park division that has a revenue offset. The fiennis ©perations Department's net decrease of $27,640 is due mainly to increased costs for water {$16,000) and office equipment {$1,540). This is offset by reductions in the Tennis Tournament {$9,000), general IiabiHty {$8,180) and contractual payroll and insurance costs {$28,000). Public Safety This category includes the Police and Fire Departments and Community lmpravernent. The Department budgets in this category represent 53% of the general fund budget total. The decrease in the Public Safety budget category equals $280,310. The Pollee Department's budget is 56.6°1o expended at 58.3% budget period lapsed. The total Police budget will increase $47,48?. The anticipated shortfalls are in Police salaries ($295,460} for budgeting for the Police Union Step plan, filling a previously frozen P1N position and to bring officers up to the new minimum of the adjusted step plan, termination pay ($283,742) for unanticipated retirements and sick time pay outs; other pay ($55,640} for unbudgeted severance packages and holiday bonuses and other machinery and equipment {$11,975) to balance out the Palm Beach Sheriff's Grant. These increases are offset by reductions in worker's compensation ($65,050), general liability {$85,280), fuel costs {$120,500), travel and training {$135,000}, maintenance accounts ($35,000} equipment ($69,500), uniforms {$25,000} and other rnisce]laneous supply accounts ($64,000}. 'The Fire Department's budget decrease of $242,137 includes an increase in salaries mainly far the Fire Union Step Plan and a 1% union increase ($262,500}, other pay for severances and holiday bonuses ($117,537}, additional overtime far the remainder of the year in the Fire Safety Division {$28,500) and miscellaneous accounts to balance with grant revenues ($148,411). This is offset by reductions in overtime ($110,000), worker's compensation ($80,70{}}, general liability {$61,140), travel and training {$85,500), fuel costs ($58,000}, salaries far vacant positions ($104,125), uniforms ($80,500), various maintenance accounts ($105,000} and mist equipment and supply accounts ($114,120), The Community Improvement budget shows a decrease of $85,660 due to reductions in worker's compensation ($5,710), general liability {$10,690), fuel {$16,100}, travel and training ($9,500}, uniforms ($4,000), mist supplies {$3,000) and a Plan Reviewer II position that has been vacant far seven months ($36,660}. Physical Environment This category consists of Public Works Administration and the Cemetery, reflects a decrease of $7,270. This includes worker's compensation {$1,430}, general liability ($1,840), equipment ($2,500}, travel and training ($500) and fuel ($1,000} adjustments. Mid Year Budget Amendment Fiscal Year 2008-2009 Transportation This category includes the Public Works Deparnnent. The department has four divisions, Streets, Traffic Operations, Parking, and Street Lighting. There is net departmental increase of $225,358. Reductions were made in worker's compensation ($8,000}, general liability ($6,030), fuel {$9,500), travel and training ($4,500}, building maintenance ($62,500) and general operating supplies {$1,500). Expenses were increased in other contractual services {$317,388) for a parking study ($100,000) and additional expenses related to the Shuttle Service {$217,388). Both of these expenses have revenue offsets. Economic Environment This function is not changing. The transfer to the CRA is being increased by $25,000 for the Economic Development Director position from a previously budgeted Economic Development account. Debt Service fihere is a decrease to this function in the amount of $78,700 in the 200$ Line of Credit accounts. Transfers There is a decrease r'n the transfer to the general construction fund in the amount of $224,138 for a reduction in the Osceola Park Project. Reserves City Manager's Contingency, after all adjustments to balance revenues to expenditures were made, reflected a net decrease of $Sb,861. Transfers to the departments totaled $1,921,53b which were offset by department surpluses of $1,932,238. C?ther Funds Law Enforcement Trust Fund No changes or adjustments to this fund. Stteciai Projects Fund This fund will increase $32,308 overall with an additional $5,000 transferred to the general fund from the First Night revenues. The increases are from two Palm Beach County Grants {$b,524} and the roll forward of the bulletproof vest grant {$25,784). Community Development Fund Fiscal Year 2007!08 balances far Neighborhood Housing, SHIP, Hope III, Disaster Recovery Initiative programs and remaining Housing Rehabilitation Block Grant balances were brought forward. Total brought forward is $2,587,706. Also included are additional CRA contributions of $400,000, CDBG payoffs in the amount of $48,838, rental revenue for 2n° Ave Apartments for $16,200 and $50,000 to budget a new curb appeal program. The overall increase for this fund is $3,098,3b7. Beautification Trust Fund This fund will not change overall. The decreases in worker's compensation ($1,840), general liability ($3,580) and fuel costs {$3,500} will be transferred to a project reserve account. Beach Restoration Fund Mid Year Budget Amendment Fiscal Year 2008-2049 Na changes or adjustment to this fund. General Construction Fund This fund will result in an overall decrease of $365,762. In adjusting budget amounts versus actual grant award amounts, the {}ld School Square Window Replacement project will increase $12,971and the SW 29~` St through SW 22"d Ave Sidewalk project will decrease $199,095. The transit bus shelter project will increase $44,500 due to a developer contribution. A $212,000 transfer will be made to the general fund for funds transferred in FY 06107 for the Douglas Ave. project that was proposed to be funded by a special assessment. This assessment was denied by the City Commission and the funding is being returned to the general fund. Partial funding and the corresponding transfer from the general fund for the C)sceola Park project in the amount of $224,138 is also being decreased. 2004 Gfl Bond No changes or adjustment to this fund. City Marina Fund This fund will not change overall. The decrease in general Liability ($754) will be transferred to a project reserve account. Sanitation Fund This fund will not change overall. The decreases in worker's compensation {$910) and general liability {$684) will be transferred to a project reserve account. Water and Sewer Fund This fund will have an overall increase of $645,414 due to an increase in the budgeted amount far the SFWMD Alternative Water Supply grant {$618,000) and reclaimed water revenue {$27,414). Expenditure increases such as reclaimed water ($39,764} and other professional services ($55,000) are offset by decreases in worker's compensation {$33,050), general liability ($41,134) and fuel {$5$,540). An increase in the project reserve of $65,334 balanced the fund. Water and Sewer Renewal and Replacement Fund No changes or adjustment to this fund. Municipal Golf Course The overall fund will decrease by $175,710 based on year to date figures for anticipated revenues and expenses. Lakeview Golf Course A $480 decrease in general liability costs will be transferred to a project reserve account. Stormwater Utility Fund This fund will not change overall. The decreases in worker's compensation ($2,900}, general liability {$3,374} and fuel casts ($4,004} will be transferred to a project reserve account. Garage Fund Mid Year Budget Amendment Fiscal Year ZU08-2Q09 This fund will decrease $320,10{} overall due to adjustment from all funds in fuel costs. The decreases in worker's compensation {$3,200}, general liability {$9,440} and fuel costs {$5,000) will be transferred to a project reserve account. Insurance Fund This fund will decrease $541,580 overall due to worker's compensation and general liability adjustments from all funds.