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Res 25-11RI?SO1,U"PION NO. 25-11 A RESOLUTION OF THE CITY COMMISSION OF THIS CITY OF DEI.RAY BEACH, FLORIDA, AMENDING RESOLUTION NO. 55-10 ADOPTED SEPTEMBER 21, 2010 WHICH MADE APPROPRIA"PIONS OF SUMS OF MONEY FOR ALL NECESSARY E~PENDITUKES OF THE CITY OF DELRAY BEACH, FLORIDA, FOR "1'HE FISCAL YEAR 2010/2011, BY SETTING FORTH THE. ANTICIPA"1'ED KE`'ENUES AND EZPENDI"TURFS FOR THE OPERATING FUNDS OF THE CITY FOR 1'HF. FISCAL YEAR 2010/2011; REPELLING ALL RESOLUTIONS INCONSISI'I~.NT HERI;WI"I"H. NOW, "I'FII~.REFORE, B1~, I'1' RESOLVED BY THE CI"I'Y COMMISSION OF THE CI"1~' OF DEI,RAY BRACH, FLORIDA, AS FOLLOWS: Section 1. "That Section 1 of Resolution No. 55-10 adopted by the City Commission of the City of Delray Beach, Florida, on September 21, 2010, is hereby repealed, and a new Section 1 is enacted and amended to read as follows: That the following sums of money, attached hereto and marked Exhibit "A", are hereby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 1" day of October, 2010, and ending the 30`x' day of September, 2011, 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, 2010, and ending the 30`h day of September, 2011. Section 3. 'T'hat 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, 2010, 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, 2010. 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, 2010. Section 4. 'T'hat 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 G. "I"hat none of the monies enumerated in this resolution in connection with the Ueneral 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. 'T'hat all monies collected by any department, bureau, agency or uidividual 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. I-Iowever, 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 13, 2010, and September 21, 2010. Section 10. That this resolution shall become effective immediately upon passage. PASSED AND ADOPTED in regular session on ~ ~ the 21st d of e 2010. MAYO ~~"1"1'I S'I': ~ .~ City Clerk Rl?S. NO. 25-11 Exhibit A Budget Summary CASH BALANCES BROUGHT FORWARC ESTIMATED REVENUES: TAXES AD VALOREM TAXES AD VALOREM TAXES AD VALOREM-DELINQUENT AD VALOREM - DDA Sales & Use Taxes Utility Taxes Other Taxes Franchise, Licenses & Permits Intergovernmental Charges for Services Fines & Forfeitures Miscellaneous Revenues Other Financing Sources TOTAL REVENUES AND OTHER FINANCING SOURCES TOTAL ESTIMATED REVENUES AND BALANCES Millages ~ isoo o sooz i o000 General Fund DOWNTOWN SPECIAL Amended FY 10/11 DEVELOPMENT FUND - ENTERPRISE FUNDS REVENUE FUNDS TOTAL 3,359,890 5,717,758 250,351 9,327,999 43,163,010 0 0 0 43,163,010 3,576,820 0 0 0 3,576,820 400,000 0 0 0 400,000 0 439,815 0 0 439,815 1,310,000 0 0 0 1,310,000 4,850,000 0 0 0 4,850,000 4,395,000 0 0 0 4,395,000 7,807,320 0 500 0 7,807,820 ~ 6,145,349 0 289,550 4,678,255 11,113,154 9,422,240 0 43,046,310 0 52,468,550 940,500 0 0 93,750 1,034,250 5,868,287 38,000 219,680 500,021 6,625,988 3,722,130 0 97,000 1,288,140 5,107,270 91,600,656 477,815 43,653,040 6,560,166 142,291,677 94,960,546 477,815 49,370,798 6,810,517 151,619,676 General Government Services 9,002,349 0 0 373,603 9,375,952 Public Safety 52,377,109 0 0 699,815 53,076,924 Physical Environment 544,170 0 31,297,914 0 31,842,084 Transportation 3,033,500 0 0 373,750 3,407,250 Economic Environment 6,513,850 475,232 0 3,489,245 10,478,327 Human Services 59,750 0 0 0 59,750 Culture & Recreation 14,112,250 0 3,413,823 1,052,251 18,578,324 Debt Service 5,048,520 0 6,850,580 0 11,899,100 Other Financing Uses 4,264,328 0 6,953,580 0 11,217,908 TOTAL EXPENDITURESIEXPENSES 94,955,826 475,232 46,515,897 5,986,664 149,935,619 Reserves 4,720 2,583 854,901 821,853 1,684,057 TOTAL EXPENDITURES AND RESERVES 94,961),546 477,$15 49,370,796 6,810,517 151,619,676 Coversheet MEMORANDUM TO: Mayor and City Commissioners FROM: Lisa Herrmann, Budget Officer David Boyd, Finance Director THROUGH: David T. Harden, City Manager DATE: .tune 17, 2011 SUBJECT: AGENDA ITEM 9 J -REGULAR COMMISSION MEETING OF JUNE 21, 2011 RESOLUTION NO. 25-11/MID YEAR BUDGET AMENDMENT Page 1 of 1 ITEM BEFORE COMMISSION The Commission is requested to consider Resolution No. 25-11 which amends the FY 2010-11 budget. BACKGROUND This is the Mid Year Budget Amendment for FY 2010-11. As the Commission may recall from seeing monthly budget reports, we are experiencing substantial revenue shortfalls, and our expenses, especially for the Police Department, are well above budget projections due to the fact that we have been unable to negotiate an new contract with the Police Benevolent Association. We have frozen virtually all hiring and have cut other portions of the budget by several hundred thousand dollars. These steps have reduced our projected deficit from over $2,800,000 to less than $1,500,000. This budget amendment will authorize the use of an additional funds from prior year's surplus to cover this deficit. Detailed explanations of the changes in revenue and expenses are attached. RECOMMENDATION Recommend approval of Resolution No. 25-11 amending the FY 2010-11 budget. http://itwebapp/AgendaIntranet/Bluesheet.aspx?ItemID=4593&MeetingID=321 6/22/2011 RESOLUTION NO.25-11 A RESOLUTION OF THE QTY COMMSSION OF THE QTY OF DELRAY BEACH, FLORIDA, AMENDING RESOLUTION NO. 55-10 ADOPTED SEPTEMBER 21, 2010 WHICH MADE APPROPRIATIONS OF SUMS OF MONEY FOR ALL NECESSARY EXPENDITURES OF THE CITY OF DELRAY BEACH, FLORIDA, FOR THE FISCAL YEAR 2010/2011, BY SETTING FORTH THE ANTICIPATED REVENUES AND EXPENDITURES FOR THE OPERATING FUNDS OF THE QTY FOR THE FISCAL YEAR 2010/2011; REPEALING ALL RESOLUTIONS INCONSISTENT HEREWITH. NOW, THEREFORE, BE IT RESOLVED BY THE CITY COMMISSION OF THE QTY OF DELRAY BEACH, FLORIDA, AS FOLLOWS: tion 1. That Section 1 of Resolution No. 55-10 adopted by the City Commission of the City of Delray Beach, Florida, on September 21, 2010, is hereby repealed, and a new Section 1 is enactcxl 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 oracle out of the General Fund are declared to be rr~axirrunr, 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, 2010, and ending the 30`" day of September, 2011, for which the appropriations are made, are sufficient to pay all the appropriations in full. Otherwise, said appropriations shall be deerr~ed 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 comrr~lcing the 1'` day of October, 2010, and ending the 30~' day of September, 2011. 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, 2010, 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 comrncing the 1~` day of October, 2010. 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 finarucing the proposed expenditures of these Funds for the fiscal year commencing the 1'` day of October, 2010. Section 4. That no department, bureau, agency or individual receiving appropriations under the provisions of this resolution shall exceed the arrount of its appropriation, except with the consent and approval of the City Commission first obtained If such clepartrr~ent, bureau, agency or individual shall exceed the amount of its appropriation without such consent and approval of the City Con~rnission, the administrative officer or individual, in the discretion of the City Commission, may be deemed gtrilty of neglect of official duty and maybe subject to removal therefor. Section 5. That nothing in this resolution shall be constrtyed 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 goven~tt 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 stun arrounts 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 13, 2010, and September 21, 2010. Section 10. That this resolution shall become effective immediately upon passage. PASSE D AND ADOPTE D in regular session on this the 21st day of June, 2010. MAYOR ATTEST: City Clerk mss. ~vo. zs-ii Exhibit A Budget Summary General Fund DOWNTOWN SPECIAL Amended DEVELOPMENT ENTERPRISE REVENUE FY10H1 FUND FUNDS FUNDS TOTAL CASH BALANCES BROUGHT FORWARD 3,359,890 5,717,758 250,351 9,327,999 ESTIMATED REVENUES: TAXES Millages AD VALOREM TAXES 7.isoo 43,163,010 0 0 0 43,163,010 AD VALOREM TAXES o.soo2 3,576,820 0 0 0 3,576,820 AD VALOREM-DELINQUENT 400,000 0 0 0 400,000 AD VALOREM - DDA i.oooo 0 439,815 0 0 439,815 Sales & Use Taxes 1,310,000 0 0 0 1,310,000 Utility Taxes 4,850,000 0 0 0 4,850,000 Other Taxes 4,395,000 0 0 0 4,395,000 Franchise, Licenses 8 Permits 7,807,320 0 500 0 7,807,820 Intergovernmental 6,145,349 0 289,550 4,678,255 11,113,154 Charges for Services 9,422,240 0 43,046,310 0 52,468,550 Fines & Forfeitures 940,500 0 0 93,750 1,034,250 Miscellaneous Revenues 5,868,287 38,000 219,680 500,021 6,625,988 Other Financing Sources 3,722,130 0 97,000 1,288,140 5,107,270 TOTAL REVENUES AND OTHER FINANCING SOURCES 91,600,656 477,815 43,653,040 6,560,166 142,291,677 TOTAL ESTIMATED REVENUES AND BALANCES 94,960,546 477,815 49,370,798 6,810,517 151,619,676 EXPE N D ITU R ES/E XPEN SE S General Government Services 9,002,349 0 0 373,603 9,375,952 Public Safety 52,377,109 0 0 699,815 53,076,924 Physical Environment 544,170 0 31,297,914 0 31,842,084 Transportation 3,033,500 0 0 373,750 3,407,250 Economic Environment 6,513,850 475,232 0 3,489,245 10,478,327 Human Services 59,750 0 0 0 59,750 Culture & Recreation 14,112,250 0 3,413,823 1,052,251 18,578,324 Debt Service 5,048,520 0 6,850,580 0 11,899,100 Other Financing Uses 4,264,328 0 6,953,580 0 11,217,908 TOTAL EXPENDITURES/EXPENSES 94,955,826 475,232 48,515,897 5,988,664 149,935,619 Reserves 4,720 2,583 854,901 821,853 1,684,057 TOTAL EXPENDITURES AND RESERVES 94,960,546 477,815 49,370,798 6,810,517 151,619,676 The General Fund Budget as of the eight month period ending May 31, 2011 totaled $93, 625, 014. Adjustments of $1, 335, 532 were made for an amended total of $94, 960, 546. Surplus Brought Forward Surplus brought forward was increased by $1,498,306. This represents $1,492,014 which is needed to balance this current year's budget, $36,000 for the Priority Based Budgeting consultant ($36,000) offset by a $29,708 adjustment was relative to the Tri Rail shuttle. Ad Valorem Tax Revenue A total of $44,751,780 or 96% of the budget has been collected for this revenue category. The City can expect a surplus of $463,000. This is based on expected surplus balances of $323,000 for current ad valorem taxes and delinquent taxes totaling $140,000. The projection for current ad valorem taxes will be adjusted once the final assessment has been received. Sales and Use Taxes Sales and Use Taxes totaled $868,565 or 64% of the budget. The City can expect a shortfall of $47,420 at fiscal year-end. Utility Taxes Utility Tax revenues totaled $3,220,855 or 63% of the budget. The City can expect a shortfall of $259,000 at fiscal year-end due to utility taxes based on electric usage coming in less than expected. The actual to date for FPL utility taxes is $2,380,338 while for the prior year the FPL utility tax fees were $2,495,631 representing a decrease of $1 15,293 or 5%. Local Business Taxes Business license revenues totaled $690,436 or 107% of the budget. The City can expect a surplus of $45,000 based on an anticipated surplus in business taxes. Other Taxes The communication service tax (CST) revenue collections totaled $2,516,145 or 63% of the budget. The City can anticipate a shortfall of $230,000 due to communication services taxes coming in less than anticipated. The actual to date is $1,873,808 while for the prior year the CST revenue was $1,990,788 representing a decrease of $116,980 or 6%. Licenses and Permits License revenues totaled $1,923,419 or 70% of the budget. Permit revenues totaled $1,653,904 or 62% of the budget. The City can expect a surplus of $347,500 at fiscal year end. The revenue collection is up by $149,271 or 10% from the prior year. Notable surplus variances are as follows: general building per-nits ($400,000), seawall/dock permits ($5,000), medical gas installation permits ($500), fence permits ($2,000) and open permits/property searches ($5,000). This is oftset by the following estimated shortfalls: sidewalk cafe licenses ($8,000), shutter permits ($5,000), roof permits ($25,000), conditional certificates ($5,000), tree permits ($2,000), no final inspection fees ($5,000), miscellaneous permits ($5,000) and foundation only permits ($10,000). Please note that collections in this revenue category are variable. Franchise Taxes The City has collected $3,140,301 or 59% of the budget for this category. The City can anticipate a shortfall of $633,000 at fiscal year end. This is due to franchise fees based on electric usage not coming in as expected. The actual to date for FPL franchise fees is $2,283,778 while for the prior year the FPL franchise fees collected were $2,487,771 (excludes approximately $165,000 in refunds). The net decrease is $368,993 or 16%. FPL has advised us that the decrease is primarily due to lower fuel costs in 2010 vs. 2009. This decreased the revenue base for franchise fee purposes by 15-20% statewide. FPL does not expect changes in the fuel cost in the coming year. Intergovernmental Revenues Intergovernmental revenues are at $4,051,876 or 68% of the budget. The City can anticipate a surplus of $182,779 at fiscal year end. This is based on the following anticipated surplus balances: State Homeland/07-10 Hazmat Grant ($24,158), State Homeland/08-09 Hazmat Grant ($54,885), State Homeland/09-10 Hazmat Grant ($72,545), Tri Rail Shuttle Grant ($29,708) and sales tax collections ($25,000). The surplus is offset by estimated shortfalls in the following line items: Highway Safety Grant ($517), refund of state gas taxes ($3,000) and the Manatee Protection Grant line item ($20,000). Charges for Services Charges for Services totaled $6,020,730 or 61% of the budget. The City can expect a shortfall of $456,110 at fiscal year-end. Notable shortfall variances are as follows: transport fees ($300,000), Oxford/Federspiel parking ($47,000), program fees/after school ($30,000), Old School Square Parking garage ($15,000) and tennis tournament sponsorships ($468,750). This is offset by the following large surplus variances: Gulfstream per-nits ($295,000), parking fees ($40,000), multi-space parking fees ($50,000), program fees ($20,000) and tennis lesson sales ($50,000). It should be further noted that EMS transport fees are only at 42% for the year. This is due to bringing the collection process in house. We are looking at this closely to determine the effectiveness of the transition. Fines and Forfeitures Fines and Forfeitures totaled $625,724 or 71% of the budget. The City can expect a surplus of $55,000 at fiscal year-end primarily due to estimated surplus balances in general fines ($24,000), handicap tickets ($55,000), parking tickets ($20,000), collection agency revenues ($9,000), police education revenues ($2,000) and no building permit penalties ($5,000). This is offset by estimated shortfalls in code enforcement tines ($5,000), alarm reinstatement fees ($5,000), late fees/PD parking ($45,000) and building re-inspection fees ($5,000). Miscellaneous Revenue Miscellaneous revenues totaled $2,021,685 or 65% of the budget. The City can expect a surplus of $307,237 at fiscal year-end which is primarily due to revenues relative to the Fire VEBA refund ($194,294), donated charging stations ($6,000) e-payment refund program ($65,000), refund of prior year expenditures ($40,000), vending ($2,500), Pepsi machine ($7,500), CRA Hilltop Stadium ($70,000), and the CRA Clean & Safe District reimbursement ($10,160). This is offset by estimated shortfalls in tax collection interest ($10,000), interest earnings ($20,000) and Family Central reimbursement ($30,000). Recovery of Administrative Costs Recovery of Administrative Costs is at $1,630,000 or 67% of the budget. The City can expect to be at budget at fiscal year end. Interfund Transfers Interfund Transfers are at $8,000 or 52% of the budget. The City can expect to be at budget at fiscal year end. Contribution from Other Funds Contributions from Other Funds are at $2,429,593 or 67% of the budget. The City can anticipate a surplus of $62,240 at fiscal year-end due to a transfer to fund the Project Manager/CRA position. Mid Year Budget Amendment Fiscal Year 2010-2011 Genera! Fund Expenditures The General Fund expenditures total $66,113,742 or 69.6% of the proposed amended budget of $94,960,546 at 67% of the budget year lapsed. The departmental adjustments overall total an increase of $1,335,532. 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 $115,118. The City Commission's budget is decreasing $580. The 1% civil service increase on October 1, 2010 was included in the budget for the Commissioners, but they did not receive the increase. The City Manager's budget is increasing $12,482 as a result of a one third term pay for an employee who will be retiring within two years ($12,066) and $1,350 for adjustments to the general employee pension contributions for the City to balance to the amount of the final actuarial report which included the changes that were implemented beginning October 1, 201(saving the general fund $633,330 (this adjustment will be reflected in all divisions that have employees in the general employee pension). Other miscellaneous adjustments are being made to travel and training ($608), retceshments ($93), office supplies (-$720), books and publications (-$550) and training/education costs (-$365). The Human Resources' Department's increase of $3,110 is due to the general employee pension adjustment. City Clerk's decrease of $25,770 comes from the retirement of the Staff Assistant II who will not be replaced and the remaining salary (-$26,000), the term pay for the retiring employee ($19,570), the general employee pension adjustment ($4,360), janitorial services funding not needed (-$800) and funds budgeted for the municipal election which did not take place (-$22,900). The IT division's increase of $6,050 is due to the adjustment of the general employee pension ($10,450) and decreases in office supplies ($1,000), travel and training ($400) and training and education ($3,000). T'he Public Information Department's decrease of $530 is due to the general employee pension adjustment ($470) and funds not needed in other contractual services for $1,000. The Finance Administration's increase of $4(,530 is due to the general employee pension adjustment ($10,630), a salary adjustment of $4,000 due to the Finance Director position being vacant, the purchase of a Priority Based Budgeting program ($36,000), an increase in tuition reimbursement ($900) and a reduction in office supplies and stationery ($2,000). The City Attorney's budget will increase by $3,500 from adjustments to the general employee pension ($5,150) and reductions in travel and training ($500); stationery ($400) and training/education costs ($750). Administrative Services Divisions' decrease of $18,970 covers $4,690 for the adjustment for the general employee pension, $3,000 decrease in anticipated electricity costs for City Hall, a decrease of $1,200 for gardening supplies and a $19,460 reduction in the Clean and Sate division for a budgeted pick up truck that will not be purchased. 'fhe Planning and Zoning Department's budget will increase by $13,146 of which $10,810 is for the adjustment to the general employee pension, $3,800 ftir other professional services due to an increase in developmental activity in the Beach Overlay District and a $536 balance roll forward for the 2010 FL CLG training program. Decreases are being made to the travel and training and stationery accounts of $1,000 each. Engineering's increase of $64,050 is due to the transferring of costs for Project Manager that were budgeted in other funds, but should have remained in the general fund ($62,240) and the adjustment to the general employee pension Mid Year Budget Amendment Fiscal Year 2010-2011 ($1,810). "There arc transfers from the Water and Sewer and Stormwater funds in the amount of $62,240 where the Project Manager was originally budgeted. Building Maintenance's increase of $1,850 is due to the adjustment to the general employee pension ($4,200) and reductions in travel and training ($150), equipment ($2,000) and training/education costs ($200). The miscellaneous expenses in the general government services function is increasing $15,250 for increased credit card fees ($12,250) and a $3,000 grant to the Creative City Collaborative. Cultural and Recreation '['his category includes the Parks and Recreation Department, the Old School Square Grant and Lihrary and miscellaneous cultural and recreational grants. The increase in this category is $95,021. The Parks and Recreation Department's increase is $47,171. The reductions to this department are travel and training ($400), salaries due to vacant positions ($85,689) and electricity ($3,000). Increases were made for the adjustment to the general employee pension ($46,050), program fees which have a revenue offset ($20,000), the resodding of Flilltopper stadium which has a CRA contribution oftset ($70,000) and gardening supplies also offset by a CRA contribution ($210). The Tennis Operations Department's net increase of $17,850 is due to increased costs for other contractual services ($40,000) and leagues and tournaments which has a revenue onset ($6,000). This is partially offset by reductions in professional services ($9,000) the Chris Evert Tournament ($150), tennis tournament ($9,000) and equipment ($ l 0,000 ). The miscellaneous grants in this category is increasing by $30,000 for the operating grant for the Delray Beach Historical Society approved by the City Commission on November 2, 2010. Public Safet This category includes the Police and Fire Departments and Community Improvement. The Department budgets in this category represent 55% of the general fund budget total. The increase in the Public Safety budget category equals $1,213,825. The Police Department's is 67.1 % expended at 66.7% budget period lapsed of the adjusted budget. The total Police budget will increase $969,519. Reductions are made for vacant positions ($442,461), travel and training ($17,000), electricity for Police Headquarters ($10,000), general operating supplies ($10,000), uniforms ($15,000), equipment ($25,000), training and education ($5,000) and stationery ($5,000). Multiple changes were made to the Police and Fire Pension contributions due to anticipated changes to the plan for the budget year which were not implemented and to a new actuarial report adjustment for the changes made by the Fire union employees. These changes resulted in an increase to P&F Pension costs in the Police budgets of $405,377. The amount needed to fund the Police otlicers' 84 hour pay period is $701,910 and the required VEBA payment is $3 14,003. The adjustment to the general employee pension totals $39,940. Additional requests for $10,000 in overtime for OSSI training and $27,750 for the 1CMA study are also included. The Fire Department's budget increase of $221,766 includes reductions for adjustments to salaries and benefits for vacant positions ($641,412), travel and training ($8,900), electricity ($10,000), building maintenance ($30,000), uniforms ($9,500), training and education ($6,200) and general operating supplies ($5,000). Due to changes made by the Fire Union in their contract, savings were also made for the reduction of two paid holidays in the amount of $107,493. The same adjustments noted in the Police summary resulted in a $458,908 increase for Police and Fire Pension and $337,385 for the VEBA. The adjustment for the general employee pension totaled $7,450. Other increases included $35,000 for the [CMA study, $151,588 in grant balance roll forwards and $49,940 for the hiring of a Division Chief in place of the Administrative Support Services manager that was budgeted. Mid Year Budget Amendment Fiscal Year 2010-2011 The Community Improvement budget shows an increase of $22,540 due to the adjustment to the general employee pension ($19,940) and the purchase of a folding machine ($5,000). This was partially offset by reductions in travel and training ($1,500), stationery ($400) and training/education ($500). Physical Environment 'Phis category which consists of Public Works Administration and the Cemetery reflects an increase of $3,510. This includes only the adjustment to the general employee pension. Transportation This category includes the Public Works Department. The department has four divisions, Streets, Traffic Operations, Parking, and Street Lighting. There is net departmental decrease of $14,420. Reductions were made in travel and training ($900), equipment ($4,000), training/education ($2,600), overtime in the Street Lighting division ($1,500), other contractual services ($9,000), building maintenance ($10,000), portable phone ($360) and other repair and maintenance costs ($1,500). Increases were made for the adjustment to the general employee pension ($9,440) and to budget the expense for the donated charging stations ($6,000). Economic Environment "Phis category is increasing by $10,320 due to a grant approval for the Chamber of Commerce in the amount of $20,000 for the current fiscal year and the reduction of $9,680 in the funding for the Economic Development Director which was only hired for a portion of the year. Debt Service There is a decrease to this function in the amount of $88,000 due to the 2008 Line of Credit Interest expenses coming in at less than anticipated. Transfers There is an increase in the transfer to the Special Projected Fund in the amount of $158 due to an increased encumbrance roll forward. Reserves There was no adjustment made to the general fund contingency account. Other Funds ARRA Economic Stimulus Fund This fund will increase $883,688 overall. Transfers are being made within the Cops Recovery Grant to cover funding for pension and VEBA changes. Grant balances are being rolled forward and distributed for the DOJ Cops Hiring Grant ($97,005), Palm Beach County JAG Recovery Grant ($59,330), Transit Capital Assistance Grant ($373,750), Energy Efficiency and Conservation Grant ($223,603) and Local Energy Assurance Plan ($130,000). Law Enforcement Trust Fund No changes or adjustment to this fund. Special Projects Fund This fund will increase $14,366 overall. The increase is the Bulletproof Vest Grants ($14,208) and matching City funding for Bulletproof Vest Grants received from the General Fund ($158). Mid Year Budget Amendment Fiscal Year 2010-2011 Neiehborhood Services Fund Fiscal Year 2009/IO balances for CDBG, Neighborhood Housing, SHIP, Hope III, Disaster Recovery Initiative programs, Neighborhood Stabilization, West Settlers Facade and remaining Housing Rehabilitation Block Grant balances were brought forward. Total brought forward is $1,129,146. Also included are changes to CRA contributions ($980) fmm budgeted to actual grant amount and $233,520 in proceeds from the sale of properties. The overall increase for this fund is $1,363,646. Beautification Trust Fund "this fund will not change overall. "I'he adjustment to the general employee pension of $3,410 is being transferred from anticipated surplus in the gardening supplies account. Beach Restoration Fund No changes or adjustment to this fund. General Construction Fund No changes or adjustment to this fund. 2004 GO Bond No changes or adjustment to this fund. City Marina Fund No changes or adjustment to this fund. Sanitation Fund 'this fund will not change overall. The adjusUnent to the general employee pension of $2,320 is being transferred from a project reserve account. Water and Sewer Fund This fund will increase $154,800 overall fbr the budgeting of the SFWMD Alternative Water Grant. Additional transfers are being made within the fund for the adjustment to the general employee pension ($69,390), funding of the Sustainability/Conservation Officer split between the Water and Sewer and Stormwater funds beginning February 2011 ($30,145), transferring funds to the general fund for the Project Manager (explanation in Engineering) of $31,120, transferring funds to the Water and Sewer Replacement fund for a reclaimed water project ($507,000), a reduction from a vacant position ($10,821) and a reduction from project reserve to balance ($88,714). Water and Sewer Renewal and Replacement Fund The fund will increase overall by $507,000 with a transfer from the Water and Sewer fund for a reclaimed water project. Municipal Golf Course "I'he overall fund will not change. Transfers are being done within the fund to cover anticipated expenses with $181,830 being added to the project reserve account to balance the fund. Mid Year Budget Amendment Fiscal Year 2010-2011 Lakeview Golf Course No changes or adjustment to this fund Stormwater Utility Fund This fund will not change overall. Transfers are being done within the fund for the adjustment to the general employee pension ($5,430), lunding of the Sustainability/Conservation Otticer split between the Water and Sewer and Stormwater funds beginning February 2011 ($30,145), transferring funds to the general fund for the Project Manager (explanation in Engineering) of $31,120 and a decrease to the project reserve account of $35,575 to balance the fund. Garage Fund This fund will not change overall. The adjustment to the general employee pension of $7,650 is being transferred from a project reserve account. Insurance Fund This fund will not change overall. The adjustment to the general employee pension of $2,320 is being transferred from a project reserve account.