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08-17-12 Workshop MeetingCITY COMMISSION CITY OF DELRAY BEACH, FLORIDA WORKSHOP MEETING -FRIDAY, AUGUST 17, 2012 9:00 A.M. DELRAY BEACH CITY HALL FIRST FLOOR CONFERENCE ROOM The City will furnish appropriate auxiliary aids and services where necessary to afford an individual with a disability an equal opportunity to participate in and enjoy the benefits of a service, program, or activity conducted by the City. Contact Doug Smith at 243-7010, 24 hours prior to the program or activity in order for the City to reasonably accommodate your request. Adaptive listening devices are available for meetings in the Commission Chambers. WORKSHOP AGENDA 1. FY 2013 Budget Discussion 2. Special Event and Miscellaneous Grant Requests 3. Commission Comments Please be advised that if a person decides to appeal any decision made by the City Commission with respect to any matter considered at this meeting, such person will need to ensure that a verbatim record includes the testimony and evidence upon which the appeal is based. The City neither provides nor prepares such record. MEMORANDUM TO: Mayor and City Commissioners FROM: Douglas Smith, Acting City Manager DATE: August 10, 2012 SUBJECT: AGENDA ITEM WS.1 -WORKSHOP MEETING OF AUGUST 17, 2012 FY 2013 BUDGET DISCUSSION ITEM BEFORE COMMISSION Information regarding the FY 2013 Budget Discussion will be provided next week, prior to the meeting date. Projected Revenues  At proposed 2013 millage rate (7.1992) $92,231,690  Each 1/10th mil equals $590,760  Net to the City $501,080 Projected Expenses  City Manager’s Budget Request $97,198,440  Personal Services 59,656,600  Operating Expenses 18,822,960  Capital Outlay 419,460  Debt Service 5,365,330  Grants & Aid (Includes CRA) 8,384,440  Transfers 4,549,650 Projected Revenue $93,231,690  Balance needed at current millage $3,966,750 Departmental Budget Requests for Fiscal 2012-13  City Commission $220,410 8.67%  City Manager & PIO 720,990 17.8%  City Attorney 880,090 (1.73%)  Human Resources 518,100 (0.05%)  City Clerk 529,950 0.60%  Finance & IT 3,141,230 (1.91%)  Admin Services 866,420 3.59%  Tennis 3,472,630 3.07%  Planning & Zoning 1,174,650 0.21% Departmental Budget Requests for Fiscal 2012-13 (continued)  Engineering $674,310 (see note below)  Police Department 27,806,900 5.37%  Fire Department 22,972,930 3.08%  Community Improvement 2,740,520 3.30%  Public Works 3,936,570 3.94%  Parks & Recreation 9,266,370 (0.61%) Note: Net cost to General Fund is $269,540, a 3.4% decrease from FY 2012 (after transfers from Water/Sewer and Stormwater Funds) Non-Departmental Budget Requests for Fiscal 2012-13  Miscellaneous $29,950 (64.05%)  Grants 1,853,000 (0.80%)  Debt Service 5,365,330 (4.95%)  Transfers 11,028,090 19.06%  Economic Development 170,000 (+ $22,500 recommended by committee shown above in grants funding)  Total Requested Budget $97,368,440 (including additional funding for economic development)  Funds Needed @proposed millage $4,136,750 Options for Balancing FY 2013 Budget  Funds Needed @proposed millage $4,136,750  Fund the increase in capital with prior year’s surplus $1,600,000  Balance needed $2,536,750  Options are (1) additional budget cuts, (2) increase revenue, or (3) use more surplus. General Fund Budget Account Overview Account  Salaries  Police Fire Pension  Retire Health Trust  Health Insurance  Electric & Water  Fuel  Property/Liability Insurance  Tennis Contracts  Education/Cert. Pay  Software Maint./Other Maint.  EMS Supplies + Maint./Equipment Deferred for FY 12 Increase $637,589 1,477,490 101,400 116,730 59,020 225,910 65,660 102,740 51,600 132,737 55,815 3,026,691 131,502 3,158,193 Overview of General Fund Training and Refreshments Accounts 2011 2012 FY 13 Dept. FY 13 % of $4.1 Million % of $2.5 Million Actuals Revised Request Mgr. Rec. Budget Deficit Budget Deficit Refreshment/Food/Meetings 29,322 34,538 34,280 31,110 0.75% 1.23% Travel & Training 110,963 130,280 185,100 143,940 3.48% 5.67% Training/Education Costs 212,075 305,475 357,780 324,270 7.84% 12.78% TOTALS 352,360 470,293 577,160 499,320 General Fund Budget: Highlights of New Additions to Department Budgets Account  Tennis Stadium – Economic Impact Study – Champions and World Tour  Finance – Archiving Software  Economic Development – Increased funding  Parks and Rec Admin – PT Park Ranger  Out of School – certified reading teachers  Ocean Rescue – 3 portable lifeguard towers  Catherine Strong – more camps for children  Pompey Park – PT evening office staff  Aquatics – PT hours for extending pool hours  Public Works – additional parking meter-Sandoway lot  PD – new K-9 Increase $15,000 25,000 170,000 9,100 1,280 45,000 10,090 13,120 4,720 11,000 21,960 M ajo r Budget Increases by Department  Tennis Stadium: $111,780  Economic Impact Study  Tennis Tournament Increases  Police Department: $1,417,102  Funding for COPS positions  Increased pension cost  Increased fuel cost  New K-9 Unit  Fire Department: $687,191  Increased pension cost  New staff support position  Equipment costs  Community Improvement: $87,580  New Code Enforcement Staff  CSAP Initiative  Public Works: $149,380  Increased County Garage Maintenance and Shuttle Cost* $2,453,033 *City receives Shuttle funding from CRA $0 $100,000,000 $200,000,000 $300,000,000 $400,000,000 $500,000,000 $600,000,000 $700,000,000 $800,000,000 1991 1992 1993 1994 1995 Total Assessed Value Total Taxable Value City of Homestead, Florida Analysis of Property Valuations -Pre-& Post-Hurricane Andrew $0 $500,000 $1,000,000 $1,500,000 $2,000,000 $2,500,000 $3,000,000 $3,500,000 $4,000,000 $4,500,000 1991 1992 1993 1994 1995 Annual Taxes Collected City of Homestead, Florida Analysis of Annual Tax Collection -Pre-& Post-Hurricane Andrew 05 10 15 20 25 30 FY 04 FY 05 FY 06 FY 07 FY 08 FY 09 FY 10 FY 11 Millions 17 18 Unreserved Fund Balance % of UFB to Expenditures 13 % 16 % 18 % 20% 21% 20% ($59K) ($464K) ($1.3M) All amounts per audited financial statements Red denotes fiscal years where General Fund Reserves were used to balance the budget and the amount of Reserves used General Fund 0.00% 5.00% 10.00% 15.00% 20.00% 25.00% 30.00% FY 04 FY 05 FY 06 FY 07 FY 08 FY 09 FY 10 FY 11 GFOA Minimum Actual CM Recommended Comparison of GFOA Minimum Recommended, Actual and CM Recommended Unreserved Fund Balance FY 2004 through FY 2011 General Fund Transfers to General Fund – Admin. Expense  Beautification: $71,000  City Marina: $11,000  Sanitation: $365,000  Municipal Golf Course: $0  Lakeview Golf Course: $0  Water & Sewer: $1,834,000  Stormwater: $142,000 Total: $2,423,000 Contributions from Proprietary Funds  Water and Sewer: $290,320  W&S In Lieu of Tax: $1,437,000  W&S Lieu of Util Tax: $1,416,300  Stormwater: $376,170  Sanitation: $85,510  DBGC/Lakeview: $23,000  City Marina: $51,800  Total: $3,680,100 Transfers to General Fund  Special Projects Fund: $12,000  Debt Service Fund: $1,800  Total: $13,800 General Fund Debt Service Year Governmental Revenue General Obligation Total G.F. Debt Service 2012 $2,716,843 $3,573,840 $6,290,683 2013 5,416,108 3,569,827 8,985,935 2014 2,535,214 2,168,937 4,704,151 2015 2,537,208 2,167,092 4,704,300 2016 2,535,563 2,171,935 4,707,498 2017-2021 12,661,015 10,903,857 23,564,872 2022-2026 12,426,723 6,588,762 19,015,485 2027-2031 12,424,324 0 12,424,324 2032-2037 2,483,186 0 2,483,186 Total: $ 55,736,184 $31,144,250 $86,880,434 MEMORANDUM TO: Mayor and City Commissioners FROM: Douglas E. Smith, Acting City Manager DATE: August 15, 2012 SUBJECT: AGENDA ITEM WS.2 -WORKSHOP MEETING OF AUGUST 17, 2012 SPECIAL EVENT AND MISCELLANEOUS GRANT REQUESTS ITEM BEFORE COMMISSION Special Event and Miscellaneous Grant Requests. BACKGROUND A review committee comprised of staff members and the chair of the Financial Review Board has reviewed requests for support of Special Events and for Miscellaneous Grants. Their recommendations are attached for Commission discussion and possible changes. After any adjustment the Commission may wish to make are incorporated, the finalized list will be placed on a future regular agenda for Commission approval. C:\Program Files\neevia.com\docConverterPro\temp\NVDC\F064E699-97C0-4542-B330-57511513153F\PDFConvert.15255.1.Memo_to_RAB_re_Special_Event_and_Misc_Grant_FY12-13_Budget_Req_Recommendations.doc ADMINISTRATIVE SERVICES MEMORANDUM TO: Robert A. Barcinski, Assistant City Manager FROM: Lula Butler, Director of Community Improvement DATE: August 8, 2012 SUBJECT: Special Event and Miscellaneous Grant Requests FY12-13 /Committee Recommendations The review committee consisting of Lula Butler, David Boyd, Rich Reade and Ms. Christina Morrison met on Tuesday, August 7, 2012 and have completed their recommendations for FY12-13 funding. A copy of the recommendations and other information is attached. All applicants made a presentation at this meeting and then the committee reviewed each request and agreed to final recommendations. The overall recommended total for both Special Events requests and Miscellaneous Grants is approximately 15.6% higher than last year. The committee recommended a slight increase in funding for Special Events from FY11-12. The committee also recommended the same level of funding approved for Miscellaneous Grants as FY11-12, plus the addition of funding for Delray Beach Marketing Cooperative Destination Marketing and Admin Support for Events. If you have any questions, please let me know. Attachments cc: David Boyd David Harden Lisa Herrmann Christina Morrison Rich Reade Doug Smith MEMORANDUM TO:Mayor and City Commissioners FROM:Douglas Smith, Acting City Manager DATE:August 10, 2012 SUBJECT:AGENDA ITEM WS.1 - WORKSHOP MEETING OF AUGUST 17, 2012 FY 2013 BUDGET DISCUSSION ITEM BEFORE COMMISSION Information regarding the FY 2013 Budget Discussion will be provided next week, prior to the meeting date. Projected Revenues At proposed 2013 millage rate (7.1992) $92,231,690 Each 1/10 th mil equals $590,760 Net to the City $501,080 Projected Expenses City Manager’s Budget Request $97,198,440 Personal Services 59,656,600 Operating Expenses 18,822,960 Capital Outlay 419,460 Debt Service 5,365,330 Grants & Aid (Includes CRA) 8,384,440 Transfers 4,549,650 Projected Revenue $93,231,690 Balance needed at current millage $3,966,750 Departmental Budget Requests for Fiscal 2012 -13 City Commission $220,410 8.67% City Manager & PIO 720,990 17.8% City Attorney 880,090 (1.73%) Human Resources 518,100 (0.05%) City Clerk 529,950 0.60% Finance & IT 3,141,230 (1.91%) Admin Services 866,420 3.59% Tennis 3,472,630 3.07% Planning & Zoning 1,174,650 0.21% Departmental Budget Requests for Fiscal 2012 -13 (continued) Engineering $674,310 (see note below) Police Department 27,806,900 5.37% Fire Department 22,972,930 3.08% Community Improvement 2,740,520 3.30% Public Works 3,936,570 3.94% Parks & Recreation 9,266,370 (0.61%) Note : Net cost to General Fund is $269,540, a 3.4% decrease from FY 2012 (after transfers from Water/Sewer and Stormwater Funds) Non -Departmental Budget Requests for Fiscal 2012 -13 Miscellaneous $29,950 (64.05%) Grants 1,853,000 (0.80%) Debt Service 5,365,330 (4.95%) Transfers 11,028,090 19.06% Economic Development 170,000 (+ $22,500 recommended by committee shown above in grants funding) Total Requested Budget $97,368,440 (including additional funding for economic development) Funds Needed @ proposed millage $4,136,750 Options for Balancing FY 2013 Budget Funds Needed @ proposed millage $4,136,750 Fund the increase in capital with prior year’s surplus $1,600,000 Balance needed $2,536,750 Options are (1) additional budget cuts, (2) increase revenue, or (3) use more surplus. General Fund Budget Account Overview Account Salaries Police Fire Pension Retire Health Trust Health Insurance Electric & Water Fuel Property/Liability Insurance Tennis Contracts Education/Cert. Pay Software Maint ./Other Maint . EMS Supplies + Maint ./Equipment Deferred for FY 12 Increase $637,589 1,477,490 101,400 116,730 59,020 225,910 65,660 102,740 51,600 132,737 55,815 3,026,691 131,502 3,158,193 Overview of General Fund Training and Refreshments Accounts 2011 2012 FY 13 Dept. FY 13 % of $4.1 Million % of $2.5 Million Actuals Revised Request Mgr. Rec. Budget Deficit Budget Deficit Refreshment/Food/ Meetings 29,322 34,538 34,280 31,110 0.75% 1.23% Travel & Training 110,963 130,280 185,100 143,940 3.48% 5.67% Training/Education Costs 212,075 305,475 357,780 324,270 7.84% 12.78% TOTALS 352,360 470,293 577,160 499,320 General Fund Budget: Highlights of New Additions to Department Budgets Account Tennis Stadium – Economic Impact Study – Champions and World Tour Finance – Archiving Software Economic Development – Increased funding Parks and Rec Admin – PT Park Ranger Out of School – certified reading teachers Ocean Rescue – 3 portable lifeguard towers Catherine Strong – more camps for children Pompey Park – PT evening office staff Aquatics – PT hours for extending pool hours Public Works – additional parking meter -Sandoway lot PD – new K -9 Increase $15,000 25,000 170,000 9,100 1,280 45,000 10,090 13,120 4,720 11,000 21,960 Major Budget Increases by Department Tennis Stadium: $111,780 Economic Impact Study Tennis Tournament Increases Police Department: $1,417,102 Funding for COPS positions Increased pension cost Increased fuel cost New K -9 Unit Fire Department: $687,191 Increased pension cost New staff support position Equipment costs Community Improvement: $87,580 New Code Enforcement Staff CSAP Initiative Public Works: $149,380 Increased County Garage Maintenance and Shuttle Cost* $2,453,033 *City receives Shuttle funding from CRA Increase $15,000 25,000 170,000 8,830 1,280 45,000 10,180 12,000 4,370 11,000 ______ $0 $100,000,000 $200,000,000 $300,000,000 $400,000,000 $500,000,000 $600,000,000 $700,000,000 $800,000,000 1991 1992 1993 1994 1995 Total Assessed Value Total Taxable Value City of Homestead, Florida Analysis of Property Valuations - Pre - & Post - Hurricane Andrew $0 $500,000 $1,000,000 $1,500,000 $2,000,000 $2,500,000 $3,000,000 $3,500,000 $4,000,000 $4,500,000 1991 1992 1993 1994 1995 Annual Taxes Collected City of Homestead, Florida Analysis of Annual Tax Collection - Pre - & Post - Hurricane Andrew 0 5 10 15 20 25 30 FY 04 FY 05 FY 06 FY 07 FY 08 FY 09 FY 10 FY 11 Mi l l i o n s 17 18 Unreserved Fund Balance % of UFB to Expenditures 13 % 16 % 18 % 20% 21% 20% ($59K) ($464K) ($1.3M) All amounts per audited financial statements Red denotes fiscal years where General Fund Reserves were used to balance the budget and the amount of Reserves used General Fund 0.00% 5.00% 10.00% 15.00% 20.00% 25.00% 30.00% FY 04 FY 05 FY 06 FY 07 FY 08 FY 09 FY 10 FY 11 GFOA Minimum Actual CM Recommended Comparison of GFOA Minimum Recommended, Actual and CM Recommended Unreserved Fund Balance FY 2004 through FY 2011 General Fund Transfers to General Fund – Admin. Expense Beautification: $71,000 City Marina: $11,000 Sanitation: $365,000 Municipal Golf Course: $0 Lakeview Golf Course: $0 Water & Sewer: $1,834,000 Stormwater : $142,000 Total: $2,423,000 Increase $15,000 25,000 170,000 8,830 1,280 45,000 10,180 12,000 4,370 11,000 ______ Transfers to General Fund for Administrative Expenses Beautificat ion 71,000 City Marina 11,000 Sanitation 365,00 0 Water & Sewer 1,834,0 00 Municipal Golf Course 0 Lakeview Golf Course 0 Storm Water Utility 142,000 2,423,0 00 Contributions from Proprietary Funds Water and Sewer: $290,320 W&S In Lieu of Tax: $1,437,000 W&S Lieu of Util Tax: $1,416,300 Stormwater : $376,170 Sanitation: $85,510 DBGC /Lakeview: $23,000 City Marina: $51,800 Total: $3,680,100 Transfers to General Fund Special Projects Fund: $12,000 Debt Service Fund: $1,800 Total: $13,800 General Fund Debt Service Year Governmental Revenue General Obligation Total G.F . Debt Service 2012 $2,716,843 $3,573,840 $6,290,683 2013 5,416,108 3,569,827 8,985,935 2014 2,535,214 2,168,937 4,704,151 2015 2,537,208 2,167,092 4,704,300 2016 2,535,563 2,171,935 4,707,498 2017 -2021 12,661,015 10,903,857 23,564,872 2022 -2026 12,426,723 6,588,762 19,015,485 2027 -2031 12,424,324 0 12,424,324 2032 -2037 2,483,186 0 2,483,186 Total: $ 55,736,184 $31,144,250 $86,880,434 MEMORANDUM TO:Mayor and City Commissioners FROM:Douglas E. Smith, Acting City Manager DATE:August 15, 2012 SUBJECT:AGENDA ITEM WS.2 - WORKSHOP MEETING OF AUGUST 17, 2012 SPECIAL EVENT AND MISCELLANEOUS GRANT REQUESTS ITEM BEFORE COMMISSION Special Event and Miscellaneous Grant Requests. BACKGROUND A review committee comprised of staff members and t he chair of the Financial Review Board has reviewed requests for support of Special Events and for Miscellaneous Grants. Their recommendations are attached for Commission discussion and possible changes. After any adjustment the Commission may wish to make are incorporated, the finalized li st will be placed on a future regular agenda for Commission approval. C:\Program Files\neevia.com\docConverterPro\temp\NV DC\F064E699-97C0-4542-B330- 57511513153F\PDFConvert.15255.1.Memo_to_RAB_re_Spec ial_Event_and_Misc_Grant_FY12- 13_Budget_Req_Recommendations.doc ADMINISTRATIVE SERVICES MEMORANDUM TO: Robert A. Barcinski, Assistant City Manager FROM: Lula Butler, Director of Community Improvement DATE: August 8, 2012 SUBJECT: Special Event and Miscellaneous Grant Requests FY12-13 / Committee Recommendations The review committee consisting of Lula Butler, David Boyd, Rich Re ade and Ms. Christina Morrison met on Tuesday, August 7, 2012 and have completed their recommendations for FY12-13 funding. A copy of the recommendations and other information is attached. All applicants made a presentation at this meeting and then the committee reviewed each request and agreed to final recommendations. The overall recommended t otal for both Special Events requests and Miscellaneous Grants is approximate ly 15.6% higher than last year. The committee recommended a slight increase in funding for Special Events from FY11- 12. The committee also recommended the same level of funding approved for Miscellaneous Grants as FY11-12, plus the addition of funding for Delray Beach Market ing Cooperative Destination Marketing and Admin Support for Events. If you have any questions, please let me know. Attachments cc: David Boyd David Harden Lisa Herrmann Christina Morrison Rich Reade Doug Smith CITY OF DELRAY BEACH FUND SUMMARY INFORMATION 8/17/12 Special Revenue Funds — These funds are used to account for and report the proceeds of specific revenue sources that are restricted or committed to expenditures for a specified purpose, excluding debt or capital projects. Basically, the funds are used to determine that revenue that is specified for a particular purpose is in fact used for that purpose. Law Enforcement Trust Fund - This is a Special Revenue fund that accounts for the revenue received from confiscated and forfeited properties from cases involving the City's police department. • Expenditures from this fund are generally for police education, training programs and equipment. Examples of allowable expenditures are: crime prevention, drug abuse education and prevention programs, etc.. Generally, funds are spent as needed and not to be budgeted. • Legal authority is Florida Statute 932.7055. • Restrictions —May not be used to meet normal operating expenses of the law enforcement agency. • FY 12 -13 — CIP — Budgeted amount - $116,500 o Operating Expense — $ 86,500- Crime prevention, supplies, investigative expenses o Capital - $30,000 — Estimated based on prior 2 years of spending. • Pooled cash @ 9/30/2011 - $298,655 • Pooled cash @ 7/31/2012 - $330,079 Developers Land Contribution Fund (Recreation Impact Fee) —This is a special revenue fund that accounts for revenue generated by recreation impact fees. Impact fees are required whenever a development is proposed upon land which is not designated for park purposes in the Comprehensive Plan. • Impact fee is assessed for the purpose of providing park and recreational facilities. • Legal authority is Land Development Regulations (LDR) 5.3.2 (C) Impact Fee Required, also Florida Statute 163.31801 • Restrictions — Impact fees are to be used for expansion or additional capital facilities. • FY 12 -13 — CIP — Budgeted amount - $478,867 • Merritt Park - $60,000 — Additional Parking • Public Arts - $900 — transfer o Project reserve - $417,967 Beautification Fund —This is a special revenue fund that accounts for revenue received from utility tax collections designated for beautification. • Funds are to be used for operating and capital expenses incurred for the beautification of designated areas within the City. Primary areas consist of landscaped areas along highways, streets, interchanges and medians identified in the 1986 Comprehensive 40NZ Beautification Program and landscaped through the Beautification Bond issue (Series 1987). • Legal authority is Code of Ordinances Sec. 50.15 (A) (2). Restrictions - Any revenues in excess of expenditures are to be retained in the fund and re- appropriated in the next fiscal year. FY 12 -13 — CIP — Budgeted amount - $875,690 • Personal and operating expenses - $825,690 —There are six positions - $256,700, operating expenses- $554,990, capital outlay -$14,000 • Capital - $50,000 — computerized irrigation system Special Projects Fund —,This is a special revenue fund that accounts for assets held in trust by the City for a variety of earmarked purposes. • Major components are: in -lieu of parking fees ($927,000), parking license fees ($432,000), and federal forfeiture funds ($671,000). Balances are as of September 30, 2011. Parking license fees are similar to a franchise fee. • Other sources of funds are fees, donations and grants. • Legal authority for In -lieu of parking fees is LDR Sec. 4.6.9 (E) (3 • Legal authority for Federal Forfeiture funds is provided by the U.S. Dept. of Justice, Criminal Division, Asset Forfeiture and Money Laundering Section_ , Guide to Equitable Sharing for State and Local Law Enforcement Agencies. • Restrictions — In -lieu of parking fees are to be used for parking purposes. • Restrictions — Parking license fees should be used for parking purposes within the downtown area. See memo from City Attorney (attached). • FY 12 -13 — CIP — Budgeted amount for In Lieu of Parking Fees - $1,333,226 o Projects are not designated • FY 12 -13 — CIP — Budgeted amount for Federal Forfeiture - $617,261 • Other operating expenses - $21,000 • Project reserve - $596,261 Cemetery Perpetual Care Fund — This is a special revenue fund that accounts for assets held to provide for the cemetery. • Revenue sources for this fund are crypt, niche and lot sales. No maintenance is paid from this fund although available funds can be used for expansion. Expansion is needed in the cemetery otherwise build out is within 5 to 7 years. The intent is to build an additional mausoleum to meet the needs of Delray Beach citizens. • Legal authority is Ordinance 10 -08 and Resolution 6 -08. • Restrictions are determined by City Commission. • Pooled cash @ 9/30/2011- $833,283 • Pooled cash @ 7/31/2012 - $300,080, amount invested with PFM - $600,000 2 Enterprise Funds - These funds may be used to report any activity in which a fee is charged to external users for goods or services, but must be used whenever there is outstanding debt backed solely by fees and charges, or there are laws and regulations that require fees and charges to recover costs, or there is a pricing policy that fees and charges be set to recover costs. Generally used for business type activities. City Marina Fund - This fund is used to account for the services and activities of the City's municipal marina. This fund is supported by license agreements for boat dockage. • Funds are to be used for the operation and maintenance, additions and improvements to the Marina. • Legal authority is Code of Ordinances Sec. 92.30 through Sec. 92.99. • Restrictions are not specifically designated. • Pooled cash @ 9/30/2011- $976,523 • Pooled cash @ 7/31/2012 - $187,510, amount invested with PFM - $900,000 • Anticipated use of funds is to dredge marina basin and repair dock at the pumping station. Stormwater Fund —This is an enterprise fund that accounts for the levy of drainage assessments and construction of drainage projects. • Funds are to be used for the operation and maintenance, additions and improvements and debt service. • Legal authority is Code of Ordinances Sec. 56.25 and Florida Statute 483.0893. • Restrictions — Stormwater assessments are to be used for stormwater purposes only with the exception of an equitable share of the cost of accounting, management and government. • FY 12 -13 — CIP —Budgeted amount - $2,875,375 • Personal services and operating expenses - $1,033,640 • Various capital projects - $1,417,600 • Transfer to General Fund -- Admin. Share - $376,200 • Project reserve - $47,935 • Pooled cash @ 9/30/2011 - $3,624,845 • Pooled cash @ 7/31/2012 - $29,753, amount invested with PFM - $4,300,000 Sanitation Fund --This is an enterprise fund that accounts for solid waste removal and other related services for City customers. • Major component of fund is the waste removal contract. Other related expenses are litter and recycling programs and replacement of trash containers. This fund has also been used for debris removal after a hurricane. • Legal authority is Code of Ordinances Sec. 51. • Restrictions are not specifically designated. • Pooled cash @ 9/30/20111 - $2,313,175 • Pooled cash @ 7/31/2012 - $447,950, amount invested with PFM - $2,000,000 3 Water and Sewer Fund — This is an enterprise fund that accounts for water and sewer services provided by the City to resident and other users. • Funds are to be used for operation and maintenance, additions and improvements, debt service and reserve requirements. • Legal authority is established within bond covenants and Code of Ordinance Sec. 52 and 53. • Restrictions — Revenue is to be used for operations and maintenance, establishment of various debt service reserves and sinking funds, reserve for renewal and replacement and provide improvements to the utility. • Pooled cash @ 9/30/2011 - $12,779,569 of which $5,658,878 is set aside for R &R projects and cash of $133,911 • Pooled cash @ 7/31/2012 - $2,243,213, amount invested with PFM is $11,376,275. Of these amounts $6,515,947 is set aside for R &R projects. Capital Project Funds — These funds are used for resources that are restricted or committed for expenditure for capital outlay including the acquisition, construction of capital facilities and other capital assets. General Construction Fund —This is a capital project fund that accounts for the acquisition or construction of major capital facilities. Funds are used for a variety of capital projects and large maintenance projects. Funding for these projects include a transfer from the General Fund, various federal, state and local grants as well as contributions from the CRA. Pooled cash @ 9/30/2011— $4,858,400 Pooled cash @ 7/31/2012 - $1,821,033, amount invested with PFM is $3,000,000. 0 Writer's Direct Line: 561/243 -7090 MEMORANDUM TO: MAYOR AND CITY COMMISSIONERS FROM: TERRILL PYBURN, ASSISTANT CITY ATTORNEY THROUGH: R. BRIAN 5HUTT, CITY ATTORNEY DATE: August 15, 2012 SUBJECT: Revenue Sources/ Transfer of Funds All taxes other than ad valorem taxes are preempted to the state except as authorized by general law. The Florida Constitution authorizes municipalities to "exercise any power for municipal purposes except as otherwise provided by law." Article VIII, Sec. 2(b), Fla. Const. The Florida Constitution in Article VII, Section 1(a), further states: 'No tax shall be levied except in pursuance of law. No state ad valorem taxes shall be levied upon real estate or tangible personal property. All other forms of taxation shall be preempted to the state except as provided by general law." Additionally, under Chapter 166 of the Florida Statutes, the Municipal Home Rule Powers Act, Municipalities are expressly empowered to exercise any power for municipal purposes, except when expressly prohibited by law. Home Rule Non -Tag Revenue ,Sources include: 1) Fees or service charges: State v. City of Port Orange, 650 So.2d 1 (Fla. 1995). a) Regulatory Fees: (Examples: Building permit fees, inspection fees, impact fees, and stormwater fees.) Regulatory Fees cannot exceed the cost of the regulatory activity and are required to be applied to pay the cost of the regulatory activity for which they are imposed. b) Fees imposed in the assertion of the Proprietary Power of Local Government: (Examples: Admission fees, utility fees, franchise fees, and user fees). Fees are paid for service or special benefit provided. 2) Impact Fees: Hollywood, Inc. v. Broward County, 431 So.2d 606, 611 -12 (Fla. 4"' DCA 1983); St. Johns County v. NE Fla. Builders Assoc., 583 So.2d 635, 637 (Fla. 1991). a) Charged against new development to set off the cost of the capital facilities made necessary by that growth. (Examples: Park Impact Fee, in -Lieu Fee) Must meet dual rational nexus test. (There must be a reasonable connection between need for additional capital facilities and growth in population and must have a rational nexus between the expenditure of the fee and the benefits accruing to the growth from those proceeds). 3) Franchise Fees: City of Plant City v. Mayo, 337 So.2d 966 (Fla. 976). a) Imposed upon a utility for the grant of a franchise and for the privilege of using the local government's nights-of-way to conduct the utility business. (Examples: Cable, Sanitation Fund, Parking License Fees) 4) Utility Availability Charges: Pinellas County v. State, 776 So.2d 262 (Fla. 2001). a) "Readiness to serve charge ". Used to pay portions of the capital cost of reclaimed water distribution lines and service stubs. 5) Special Assessments: City of Boca Raton v. State, 595 So. 2d 25 (Fla. 1992). a) The property assessed must derive a special benefit from the improvement or service provided and b) The assessment must be fairly and reasonably apportioned among the properties that receive the special benefit. Revenue Bonds: Rowe v. Pinellas Sports Authority, 461 So.2d 72 (Fla. 1980). 1) Part II of Chapter 166, Fla. Stat., contains the basic home rule power for cities to issue bonds or incur debt. Revenue Bonds are debt obligations as to which the full faith and credit of an issuer with taxing power (the City) is not pledged. Revenue bonds are payable from specific sources of revenue, and do not permit the bondholders to compel taxation or legislative appropriation of funds not pledged for payment of debt service. (Examples: Bonds payable from utility revenues, such as Water and Sewer revenues). Smith, Douglas From: Boyd, David Sent: Wednesday, August 15, 2012 11:00 AM To: Smith, Douglas Subject: Wilma costs Attachments: 20120815103941483.pdf Doug, Based on explanations in the FY 06 and 07 audits, hurricane Wilma costs were paid from the insurance and sanitation funds. Specifically: Debris removal was paid from the sanitation fund and the General Fund reimbursed $700,000 not covered by FEMA. Property costs of $11 million were paid from the insurance fund and reimbursed by FMIT and FEMA. I do not see where any funds were transferred from the General Fund specifically to cover non - reimbursable costs. Mary Ann thinks that some administrative costs (overtime) were paid from the General Fund, but nothing is noted in the audited financial statements. Going forward, based on a recommendation from O'Briens, we will accumulate disaster costs in separate special revenue fund and account for all costs in one location (FEMA prefers this method). Let me know if you need anything else. David %&� M"N 6�' '_ � \'X - /A- - '�' 0 CURRENT N"JOR INITIATIVE Burr cane finvact Tarks,Akeereation-diid Calbital F'Itellitio The. GUY bf.: Del fa !' .144,ch PAgstd a $24- moon PaTlik �OcreatWn apd. 4u#igg ge=W j a e5l dtioi b . j, - .. 0114 i' side. at a re&rendhnl on IiijiWity,20, 'ZQ04-, TUt bop'4 toft jis64. fbr te d . - - - Osto .. l afta. 4- Mquisition: and -newln&txWji pAiK,:new.ande, -recreation -ce"fers, a:parMhg garage, -d-gu stow fi,park and-. ciher vapAwl improygmits * part of lb% expansion of Old'Sihm] Square;: W.04 6mishiii &�and..fixtur,es-for,-tbg.tTiewp,ub&h'biar.y as welfas:theowsts ofissw.ng.-the, bon& ftib h tht -Oid 4 id o l S.4u V5- sPW-parldq gatag.e and downtown--park, W-�TMrg al; iimi&6 g.—ralt $* tbzf dcmmt*q Pp*, )kith a Tand and.afai;ility-were'parcbwed',at the miner of Lakelda React and Chess -A.Tenue-.1or-themewwesirm Cowfractibp: han be Ked--fot the.a� C Pa �41401 -Ac Strdi;g- w- Ifika Mgrrhok -Sby g-c-cut •qt Park P �c '.. _ffiiw' -Q7; oA.Lj. 1.9ducational Padfifies: to 2065" the dWithAff state of the &t tbehiiulogy,'-and- tob- dardat aca-&.6mb-• -cL On Ifit ofd Atlktic -Co, Iq xg Chou sitE ;Iwlc die WOrkin' #'ith the PgftfiEtAch G` Wiool.,B0ard fo builti.a iievsr mme Saw, ��Ccetf�el Ahd. do fat qq. ..Ptb .. I . . dq. The, new, vmd, od-� S 12.7 hiffl- MA MVa�. B ego Y.fi*O . . .. h-. POlk Talkizyr openod. an *V-170,st Allaafia. Memo, and. ill 4 -erye as ft'jhtellect�W` center c?faur city. wit ..mote ma -f - .spade; hnPrew-meam,o - f locoing-and checking.6a:matmials. ter Als .4ce, computer terminals, and new tftotogy to "Ilt Atacon Ceftle—f dt.thz--'VAa9e Aca6m),r W&.'- " ' initiated ' lu' k h a:jdrtnershlp betWeen ihe pity 4D Om.r3 5ach- and-that CoTfftdnfi y C M Care16 trftr Se=e than Outneedibilst famiU � " gre cultigal QPPOt4irivek- �qt TdWe Dn and .iv Proprietary Funds Tlh & o P_,.em! . i I rlg income -o and chcri @e -in rWid a ss--_f & -of tho-, CjIy, I s enterprise- .funds -tor f ' Pft y6dr js - summ'ftod as follows: .0perati not 1he6rhe 'Chdn-qe.Ln Net A-1h Aiwi6rrs 26169 lfflk, linter "se Funds Water and SOW-,�w V. s-6. a. a . 441 s :ariiTation P), C I . ). . .; :2 .2) 22 .2 -1 Jo Ldk6vFe*-_Golf CoMe .2 2 1 CU Y Maiino. .0 Sfamwdfiat Uflility .7 A .9 .5, Wem'.cil �,ervllqo Funds. fhsurbhc& $13 $2,4-:. Central' O. Oro go .6 n I Wafer and :Sewer Fund Water and sewersercca, fee, revenues itturect6d -fr6m. $224.4:ryAlron- to -M ujr_*reqqe,4, 'Ifs� r rate M­ (�_ sea 4y. .7 nn�jjldrr -refte�,-flnq fhe.- fac-t f h. of-the cl'ffy- for -xP n -afte�jye -(Dttdbe.r I., MM 'due p -tha- ploone-d vY6M._,qM -,6. �o . Oed I Pr Wfiblf6e Qse. Wdtpr t 6sCf I, Pffo n d4jecrsod. 44 mirol g' lions fdr'--tNe yei& 6hciecj September 30e, 2W& or-AII& und-41-fhe- previous yLeor,, Consumpitonls highly dependerif upon weoth-lp,r p9mliflo ns �-,Onf a4)., poW.er qptq.g:,e from rp q-Em --,m,' ands, CJo_W_ pressure;, orld is jhp atso S.,-, ruLl to rtito i ho rjt� a's ds :Otho Mtorfin'soe- Puftodt Tire Cily Nos: four-(41 Oflhgr eotprpri a ) funds ! ansisfrng -bf th& sMiunleipd God C66rs&, ) OkwPow Gdtf Coo �go,, City, M. drfh-d� chid the .5-tdr M-w-otp _ T - - . . ..If f � iby Bioth.jjo Name been -imp-acted in F:Y005. Eznd. FY20.06 by- Hurricone. Rorices, I�F n*, and *1 it-a. fh'e, curses were down for extended ed q rtt debris ck-oron . e was ff orzpdi :.HurT!p e. W-fima also Y suited 5! &*er.$00.6.00. 1h: and e, d, -hrii0:ht tcdfs f& ijs dnd- fro s. T he Q nern M ITod jr-I �-OW_ b rig ob(Iriffor.rn lhf4rnal -teMct-'FutTds. tWtW OC�AM is used to occou-Ilt for- all personneF Insurmaes U'.n& P erT.. Y -s I pop q - q �jd ty, fm omm 1 -n fsi�7 : HM, : S d ;,".0.., 4 &�or -.bki6 ' M "Min M er Y. b D�-Qbwml' 'Tht- .3 "', - I : 'Ple M- . . . I I I . . . . .. _� . 0 - 'If y ..$464 rid 0 clo irri arid, q, a r6d0c-fl6tt tri heafth cldtt's [lldbOlty-.of _$S5-1,63,8. adlh: are bd,e on Qtfudrldl,reoorfs;, The,4Ee FurTa Servic-e P"I Car hqrges. Increased J<sy mifllbn, from:FYIWS to: R2008 [orge ly. duertdfncTObte_d :.hicVr(y: eOhdtWow �m Mis year.. - ...-0 . M -, . it - Pi.. Tho gpmeral, ObIlf.g.,O q.60ndt of fhg lily qi-afnt.q(R Ort.undodyipo rcifi'Pg of jkA—fpotn -�furcrcrd & 'For more, defcli'le.cl- in-formafion- regarding the Cit- `s debt and'-.debt financing; - activity, mef6r fa FY 20.t36-07 ffvdget OhdAutIis 4+ The Oty, u -a fdta Was' rbduMd-fr0.M -a rf)k�. to Z� -Mils for the. FY__�067 dget for properly M A, M. Clfy lhcredsed its. wot& arid. sewer rdtes.by'18% --effacffve,,0-ci6bet- T, 2Q.06 to, cavef _!np!�Tsjcn and incremedtre-otmen-f for-the'-water reuse program.. Tory 9 - Fs f b' A '."- ' - -h -.`Mae j�,ft ib,`g,,-bW. -Vplktb�; cz6h. _09"Oxer.: tO r -f *t+- Golf course fees for. Teens fees, carr-fees,,,ond other assocliaied feeslwere increased rease.ld-- by 2,5% -ec4 rial tiqtOs oh 5� hdeg 0 rental f a .fie Im , eiffses -YAH fbt' 5 Q .010 range Those I _15 keep -cuTwiii.sO.cpM,..'PefitiQ., -.S urt Q un - i.inq dour4es.. •1* Stor mwater.utirity rcttes were increased' fin6m- V-.S� por.rn6rifh ld p per �5 er' month, L equivaiept T.e�oepffr tt pr j..4% Th�j' 1: fih.e- rutia, . increaser since The stqrmwafer.raft: pt vi). M This � lit d. " - - r �e` dith jnsOtdnce- tdfos. Were jri.ct6ased, d-Y*. 6S-ro. dff6dffi-i-e March. 2006 Orld 12,7,q- -effective, Larch,. 2007. R-0-14u 4stsiof- thform qMch T -,Is -port -a er. �e h -fihcncldJ re Is designed to prcv-Fde Gen a ov rvlew Qf the: aty':.s trances for aR hose wilh -un Tnterest in the, qu�femq p'nt�s firctrices-. 'Opesems. c-oacempg., .. any 0, thg. - fn for P". cftln.-Sh.Oq[d bed ddie Vqditb the.- IT) tepprf.qrkeiqu; s,fbfbddilfj'O Offrde of the biredar of Flmnce !W- K W-,. llf- Memo b4f.6y B,ec­c,h,,FL S'd " P. h We"., 1!207 7 T 17 14 If Ff The Marind' has an 6perafflhg fntorn.b tNs�ybatQf`$4U_8'2 t,-.oM- Pdred J6.,$�5.; 265 fasi L y1iAtj Tha Storm operating -$,695, O�afyeqr. FY rcttes:tiuem iic5eased 11,5 n trefident - nftfERQ Intemal-Sbi4fe-e Funds used to Oc0ouil for �Qd Ord-perty. altyinsur-omo. A ond asu q incur -QMas .(heafth; 11fe-, disability.) and The ln'sufcftiae Nand i;�-coroA�d 'a in.drf�ati� 16 our rq-,gtjrO.d self-:In.sured .incurred but not FU h - reported (18NR)1' c1cflrns'11cb1Mfy'frbM pi-9421,628 td $5'121:8;7G,9 for prooeily", he-b1th. and warder's p q ion- c-)dM& .,All requ!red,--resemes are = established, by, our.? da aclbar;es. Th-e Qt transferred- $1,988,0186 of d=- rquldfed reserves frdr,6, the Itisurd - Ei. F rtc Und. (excj5g .general HQUffify and workerys- compensation res.e6vesj. --to the GelidtG[ Odnigfti�.fio n. RMd I fof 0, ,M'anstbn project; a riew Inlormoflon. Tbc hne.bgy. building, agd -for twa (i.) sto -c�Qe- r _k:iEeCt nQNotR (S ,N Units., Irl the- thfor►ofth TvcFf€ j.O j -'g'. on., :A fihese fs4I1� aril after the requ i re. d re's e— Nes, f h e I risurah C.- e. -F. md rr,ilron ity Uhra�4frfcfect Net There weie n.c) e bntch ng,�sln tq.p-_--eMrql'C7aragz)- F.und- this yegr oompamd fa 9 I .Yeqr.. -. General Fund audtl6fdry High1liahts Ina T'ri,�r a'* budgefa,;l -ravE§.rvoEFS'hqrOqsOd. f(QTn- V.-�`,055j.7fa to $5-9,7,�3,756 from. the. orLg i folhe &at budiget. The... pity dctiaally r e;d $99,€R&a43 M Myer-wLhs-.compdrod. fo, fh-e I Wddi5d` Kbvenues were. fherefore:$447;.411 under the fin-al budgef, E c 110d t, U-N&F kwdget, electricl pJ1qTy:tqc was -1 eirTdex budge.t;; M.608 Wff It udgef and fire emergency trphspott f bi4dqet. byr,$465 kol t9�5- The.0fly-'s bud-getad exper0fures and, of-her -nef ffrTan-dJrTg me's Inc-T-eased from $98j055,710 to. W..' 4Z *IMI 'from_ ihe- p P]PY. rQC d T-Unal to. ffie: find. - budget: the City. actu ' f $ _. In e,-30-On.41NO5, folhttude -Phctj M-b ds -O'nd 0 r finalising qpes, a�nd O tues "-ro therefdr& W V.S.302 undp� budget for. fb.�_- General. tbVernrn- gbt ..TITe, urfm irr is-, C . egg-Ty.. qtO. The: 'City! cfld� -hot. ,&tdff The, C.-rep -yo ally -'Coll" Uo 10 the CIF pM.'rh ph bQp['pf nd y. C IssQ., resuffing. in a savings afi- $24iZOW-. Jh -addifloRl. a federd] , lobbyist c6Mrak- t was hof dwcirded =-yl -;U4342& 'FiLiMpo 'Resources. ?epaftent:did not- Order. a budgeted HR- Adm- ini-s-trQ116n r-� Won -.sOftwnme pdckdgp� to _7 Th& atop Whrid(OgY.-INViNjon, W01., $1 �2,?O urYd : . . er 4 dgefi prlmddTl fFQ_M.'_laW& rhd1-n-_-.teni IbWer' .me- 06blic Safe9y, Thed6por'timetits- i . h this c,a egory kue 4' bUd'g0'fixfh,eyeqr '-,p 4,17yn-der. �. Th lwlk'of this dft-fehc-Q, 1s du. e to 0 -q r, and rej CO§6 such,-=* -ftile POOO�, ftbughO Ah. yeg berTefit_% Uhftmm, v4hiclej,, and Qthef dpero 'h Wjt[6* fQt n's - U fhe Year were., RoNce-- I )epartment`-7- 14; Fire. DePartm. ent - 5,,. and; Com- muruffy I mprov&-rvt6rA The 'net effect-bf thf,45 -ekb6j ' 1 -Venires Pyqr e-xp.ehdjW*, Findt! i g r- . e w- :I .5:0 - '. 5� h : soo C os.o $2,780*921 -additioa to Fund, BdanceJdT the year, ended 5e1oterriber 30, 2W7. . 11 MEMORANDUM To: David T. Harden, City Manager From: Joseph M Safford, Finance Director Date: August 31, 2005 Subject: Hurricane Financial Status Report This memorandum is issued to provide a current financial status report on Hurricane Charlie, Francis, and Jeanne for your information. Hurricane Charlie Ming Completed -1 invoice outstanding) While we had no impact directly from Hurricane Charlie, we provided mutual aid assistance to entities on the west coast of Florida. Mutual .Aid Agency Submitted Paid Desoto County Sheriff $ 5,587.23 $ -0- City of Arcadia $ 39,284.49 $ 39,284.49 Charlotte County $ 27,535.35 $ 27,535.35 g of Punta Gorda $ 32,472:63 $ 32,472.63 Koreshan State Historic Site $ 34,671.16 $ 34,671.16 Totals $ 139,550.86 $133,963.63 These invoices for mutual aid are paid 100% and therefore there is no net cost to the City. Hurricane Frances (Billi" Completed- 0 invoices outstanding} Damage Category Submitted Paid Net C' q Cost Debris Removal $ 2,931,420.76 $ 2,806,385.65 $ 125,035.11 Emergency Protective Measures $ 698,472.13 $ 681,40196 $ 17, 070.17 Road Systems $ 31,771.29 $ 30,182.72 $ 1,588.57 Buildings and Equipment $ 61,088.65 $ 58,034.22 $ 3,054.43 Utilities $ 114,825.85 $ 108,445.63 $ 6,380.22 Parks and Recreati.on/Other $ 176,411.50 $ 168,384.96 $ 8,026.54 Totals $ 4,013,990.18 $ 3,852,835.14 $161,155.04 Note: Net City Cost refers to the amount on the Project Worksheets that have been otherwise paid by FEMA and the State of Florida, that will not be reimbursed and therefore becomes a cost to the City_ For example, FEMA paid either 100% (72 -hour period) or 90% and the State paid either -0- (72 -hour period) or 5 %. Therefore, the City was required to pay 5% of some project worksheets. In addition, we had disallowed costs for exempt overtime and debris pickup in gated communities. In addition to these payments, FEMA has paid the City $48,474.42 in administrative cost reimbursement_ The City cost (non- reimbursed portion of paid invoices) to date is $161,155.04. Therefore, the net effect to date to the City (non- reimbursable amounts less the administrative fees paid by FEMA) from Hurricane Frances is actually $112,680.62. Hurricane Jeanne {Billing Completed- 3 invoices outstanding) Damage Category Submitted Paid Net City Cost Debris Removal $ .00 $ 00 $ _00 Emergency Protective Measures $ 262, 63 8.87 $ 144, 766.50 $14,047.68 Road. Systems $ .00 $ .00 $ .00 Buildings and Equipment $ 34,574.50 $ 12,895.78 $ 678.72 Utilities $ 22,703.10 $ 21,567.95 $ 1,135.15 Parks and Recreation/Other $ 2,450.00 -$ 2,327.50 $ 122.50 Totals $ 322,366.47 $ 181,557.73 $ 15,984.05 In addition to these payments, FEMA has paid the City $5,118.56 in administrative cost reimbursement. The net City cost (non-reimbursed portion of paid invoices) to date is therefore $10,865.49. We still have $124,824.69 in open project worksheets yet to be paid as of this date. We will provide you an update of this report at monthly intervals. A detailed report is attached for your information_ Attachments C tU O w 'u tL 0 U w c Q 0 0 0 0 P O O C) tO M [O m ni a v 0 Cl) m N b Gl m U tr C O � N f0 � 07 m m tb N O R � O � f- O co O C W - E N O w m b 0 0 N �T w v Cl) N M !7! E to m co ]O 0. a7 0 m O v 0 d a m ` 1—t! e to `a d a c L t. L 5I w' z to 0 m m 0 CD N O N O V' d' t� M b n o m i 6; m m m LO LO m m e m ,O ,O m Oi M M � m � cn a to N to N Q' L a w c U1 m 1L t-° Q o o LU 7L C ca M c a a a iu sL m to C, 0 o T 7O 70 V O O a sa r O O N m 7O V' M b C "IL [V m s✓ m O O le <- 7n co m b 0 m to d• N r 7O O r N t= 'w Q tll p U O - C v L 0 oEa��rq co E > O O 3 cQ- a E E•� _ a d d W _m 0 U O L C C ca m tti ttl N Lu Ism = =5 ti 0 0 0 0 0 0 0 0 0 tO 0 0 0 7` N m O m N 0 0 0 r- 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 7- O ,D O 7O `7 O O V 0 0 0 et O O O p 0 0 N 7O O m n" 0 0� 67 tD M %r O m 4 N 607 -q m m N Lo m O O m O m m m O o m m '' 67 co m ti o r N N m m N tD V^ m V_ m N c- O r m N m CO N �D A N t.6 lO 7D [7 m O m r fp r lO m 70 a r m r r to m N 0 O L 0 CO N d O] O ° a �= u t m` 5 N c c c a tt p � 0 0im m w m y = 0 ° - m R w� o 0 O y o a C ° w U to a m` •2 ° a c g y `n U u� C m n •m U— .a N C Y P O O O O L w N C N N N C m cOr G7R • °- a°'Om_U 07 earn d d > a a`� m v 0 u o R w o Y LL a; : x .E ° u v m o a P a E o n g U o c 0 (V s s w E a T S Q u 'S ° :°. n a a w o tNa m a 2 c m a to ° to v >m C7 C7 ,a7 N u Cn N 0 C C C 'C 'a C3 !Z O 19 <7 U U w w C C N .:1 R a 3 R m ac7 3 w� z '� m •0 0 0 6 -o 'm 'm Y o m [ioc?000Z = t-� W t- t- mf -❑u,10 to ❑a a a IL LL 22 _iaa O O tl- 0 0 0 0 0 0 10 0 0 0 h 0 0 to O N M O O O r O Ul O V 0 0 0 w t- O C O ❑7 [y 0 0 ILi Ol r fil O 1p tD p O O r Of O CO to [? m "t - " C O r occ� r M N t- W h tD CD r CO N 'ti 0 h[ l l0 �t N d- � O] fq 1.. O U � a m C L O u o a 0 a U to a a a c y c i .c Z w m L� o h a N 7 N E a Y a Q o C v Q a 0 a. d d g Y _m a `o m N N U O w a i > r a ' a _ ; to ii ii -0 m 0 0 E _ 0 E a LL a °a° >�mU;%.mrnI� CITY OF DELRAY BEACH FUND SUMMARY INFORMATION 8/17/12 Special Revenue Funds — These funds are used to account for and report the proceeds of specific revenue sources that are restricted or committed to expenditures for a specified purpose, excluding debt or capital projects. Basically, the funds are used to determine that revenue that is specified for a particular purpose is in fact used for that purpose. Law Enforcement Trust Fund - This is a Special Revenue fund that accounts for the revenue received from confiscated and forfeited properties from cases involving the City's police department. • Expenditures from this fund are generally for police education, training programs and equipment. Examples of allowable expenditures are: crime prevention, drug abuse education and prevention programs, etc.. Generally, funds are spent as needed and not to be budgeted. • Legal authority is Florida Statute 932.7055. • Restrictions —May not be used to meet normal operating expenses of the law enforcement agency. • FY 12 -13 — CIP — Budgeted amount - $116,500 o Operating Expense — $ 86,500- Crime prevention, supplies, investigative expenses o Capital - $30,000 — Estimated based on prior 2 years of spending. • Pooled cash @ 9/30/2011 - $298,655 • Pooled cash @ 7/31/2012 - $330,079 Developers Land Contribution Fund (Recreation Impact Fee) —This is a special revenue fund that accounts for revenue generated by recreation impact fees. Impact fees are required whenever a development is proposed upon land which is not designated for park purposes in the Comprehensive Plan. • Impact fee is assessed for the purpose of providing park and recreational facilities. • Legal authority is Land Development Regulations (LDR) 5.3.2 (C) Impact Fee Required, also Florida Statute 163.31801 • Restrictions — Impact fees are to be used for expansion or additional capital facilities. • FY 12 -13 — CIP — Budgeted amount - $478,867 • Merritt Park - $60,000 — Additional Parking • Public Arts - $900 — transfer o Project reserve - $417,967 Beautification Fund —This is a special revenue fund that accounts for revenue received from utility tax collections designated for beautification. • Funds are to be used for operating and capital expenses incurred for the beautification of designated areas within the City. Primary areas consist of landscaped areas along highways, streets, interchanges and medians identified in the 1986 Comprehensive 40NZ Beautification Program and landscaped through the Beautification Bond issue (Series 1987). • Legal authority is Code of Ordinances Sec. 50.15 (A) (2). Restrictions - Any revenues in excess of expenditures are to be retained in the fund and re- appropriated in the next fiscal year. FY 12 -13 — CIP — Budgeted amount - $875,690 • Personal and operating expenses - $825,690 —There are six positions - $256,700, operating expenses- $554,990, capital outlay -$14,000 • Capital - $50,000 — computerized irrigation system Special Projects Fund —,This is a special revenue fund that accounts for assets held in trust by the City for a variety of earmarked purposes. • Major components are: in -lieu of parking fees ($927,000), parking license fees ($432,000), and federal forfeiture funds ($671,000). Balances are as of September 30, 2011. Parking license fees are similar to a franchise fee. • Other sources of funds are fees, donations and grants. • Legal authority for In -lieu of parking fees is LDR Sec. 4.6.9 (E) (3 • Legal authority for Federal Forfeiture funds is provided by the U.S. Dept. of Justice, Criminal Division, Asset Forfeiture and Money Laundering Section_ , Guide to Equitable Sharing for State and Local Law Enforcement Agencies. • Restrictions — In -lieu of parking fees are to be used for parking purposes. • Restrictions — Parking license fees should be used for parking purposes within the downtown area. See memo from City Attorney (attached). • FY 12 -13 — CIP — Budgeted amount for In Lieu of Parking Fees - $1,333,226 o Projects are not designated • FY 12 -13 — CIP — Budgeted amount for Federal Forfeiture - $617,261 • Other operating expenses - $21,000 • Project reserve - $596,261 Cemetery Perpetual Care Fund — This is a special revenue fund that accounts for assets held to provide for the cemetery. • Revenue sources for this fund are crypt, niche and lot sales. No maintenance is paid from this fund although available funds can be used for expansion. Expansion is needed in the cemetery otherwise build out is within 5 to 7 years. The intent is to build an additional mausoleum to meet the needs of Delray Beach citizens. • Legal authority is Ordinance 10 -08 and Resolution 6 -08. • Restrictions are determined by City Commission. • Pooled cash @ 9/30/2011- $833,283 • Pooled cash @ 7/31/2012 - $300,080, amount invested with PFM - $600,000 2 Enterprise Funds - These funds may be used to report any activity in which a fee is charged to external users for goods or services, but must be used whenever there is outstanding debt backed solely by fees and charges, or there are laws and regulations that require fees and charges to recover costs, or there is a pricing policy that fees and charges be set to recover costs. Generally used for business type activities. City Marina Fund - This fund is used to account for the services and activities of the City's municipal marina. This fund is supported by license agreements for boat dockage. • Funds are to be used for the operation and maintenance, additions and improvements to the Marina. • Legal authority is Code of Ordinances Sec. 92.30 through Sec. 92.99. • Restrictions are not specifically designated. • Pooled cash @ 9/30/2011- $976,523 • Pooled cash @ 7/31/2012 - $187,510, amount invested with PFM - $900,000 • Anticipated use of funds is to dredge marina basin and repair dock at the pumping station. Stormwater Fund —This is an enterprise fund that accounts for the levy of drainage assessments and construction of drainage projects. • Funds are to be used for the operation and maintenance, additions and improvements and debt service. • Legal authority is Code of Ordinances Sec. 56.25 and Florida Statute 483.0893. • Restrictions — Stormwater assessments are to be used for stormwater purposes only with the exception of an equitable share of the cost of accounting, management and government. • FY 12 -13 — CIP —Budgeted amount - $2,875,375 • Personal services and operating expenses - $1,033,640 • Various capital projects - $1,417,600 • Transfer to General Fund -- Admin. Share - $376,200 • Project reserve - $47,935 • Pooled cash @ 9/30/2011 - $3,624,845 • Pooled cash @ 7/31/2012 - $29,753, amount invested with PFM - $4,300,000 Sanitation Fund --This is an enterprise fund that accounts for solid waste removal and other related services for City customers. • Major component of fund is the waste removal contract. Other related expenses are litter and recycling programs and replacement of trash containers. This fund has also been used for debris removal after a hurricane. • Legal authority is Code of Ordinances Sec. 51. • Restrictions are not specifically designated. • Pooled cash @ 9/30/20111 - $2,313,175 • Pooled cash @ 7/31/2012 - $447,950, amount invested with PFM - $2,000,000 3 Water and Sewer Fund — This is an enterprise fund that accounts for water and sewer services provided by the City to resident and other users. • Funds are to be used for operation and maintenance, additions and improvements, debt service and reserve requirements. • Legal authority is established within bond covenants and Code of Ordinance Sec. 52 and 53. • Restrictions — Revenue is to be used for operations and maintenance, establishment of various debt service reserves and sinking funds, reserve for renewal and replacement and provide improvements to the utility. • Pooled cash @ 9/30/2011 - $12,779,569 of which $5,658,878 is set aside for R &R projects and cash of $133,911 • Pooled cash @ 7/31/2012 - $2,243,213, amount invested with PFM is $11,376,275. Of these amounts $6,515,947 is set aside for R &R projects. Capital Project Funds — These funds are used for resources that are restricted or committed for expenditure for capital outlay including the acquisition, construction of capital facilities and other capital assets. General Construction Fund —This is a capital project fund that accounts for the acquisition or construction of major capital facilities. Funds are used for a variety of capital projects and large maintenance projects. Funding for these projects include a transfer from the General Fund, various federal, state and local grants as well as contributions from the CRA. Pooled cash @ 9/30/2011— $4,858,400 Pooled cash @ 7/31/2012 - $1,821,033, amount invested with PFM is $3,000,000. 0 Writer's Direct Line: 561/243 -7090 MEMORANDUM TO: MAYOR AND CITY COMMISSIONERS FROM: TERRILL PYBURN, ASSISTANT CITY ATTORNEY THROUGH: R. BRIAN 5HUTT, CITY ATTORNEY DATE: August 15, 2012 SUBJECT: Revenue Sources/ Transfer of Funds All taxes other than ad valorem taxes are preempted to the state except as authorized by general law. The Florida Constitution authorizes municipalities to "exercise any power for municipal purposes except as otherwise provided by law." Article VIII, Sec. 2(b), Fla. Const. The Florida Constitution in Article VII, Section 1(a), further states: 'No tax shall be levied except in pursuance of law. No state ad valorem taxes shall be levied upon real estate or tangible personal property. All other forms of taxation shall be preempted to the state except as provided by general law." Additionally, under Chapter 166 of the Florida Statutes, the Municipal Home Rule Powers Act, Municipalities are expressly empowered to exercise any power for municipal purposes, except when expressly prohibited by law. Home Rule Non -Tag Revenue ,Sources include: 1) Fees or service charges: State v. City of Port Orange, 650 So.2d 1 (Fla. 1995). a) Regulatory Fees: (Examples: Building permit fees, inspection fees, impact fees, and stormwater fees.) Regulatory Fees cannot exceed the cost of the regulatory activity and are required to be applied to pay the cost of the regulatory activity for which they are imposed. b) Fees imposed in the assertion of the Proprietary Power of Local Government: (Examples: Admission fees, utility fees, franchise fees, and user fees). Fees are paid for service or special benefit provided. 2) Impact Fees: Hollywood, Inc. v. Broward County, 431 So.2d 606, 611 -12 (Fla. 4"' DCA 1983); St. Johns County v. NE Fla. Builders Assoc., 583 So.2d 635, 637 (Fla. 1991). a) Charged against new development to set off the cost of the capital facilities made necessary by that growth. (Examples: Park Impact Fee, in -Lieu Fee) Must meet dual rational nexus test. (There must be a reasonable connection between need for additional capital facilities and growth in population and must have a rational nexus between the expenditure of the fee and the benefits accruing to the growth from those proceeds). 3) Franchise Fees: City of Plant City v. Mayo, 337 So.2d 966 (Fla. 976). a) Imposed upon a utility for the grant of a franchise and for the privilege of using the local government's nights-of-way to conduct the utility business. (Examples: Cable, Sanitation Fund, Parking License Fees) 4) Utility Availability Charges: Pinellas County v. State, 776 So.2d 262 (Fla. 2001). a) "Readiness to serve charge ". Used to pay portions of the capital cost of reclaimed water distribution lines and service stubs. 5) Special Assessments: City of Boca Raton v. State, 595 So. 2d 25 (Fla. 1992). a) The property assessed must derive a special benefit from the improvement or service provided and b) The assessment must be fairly and reasonably apportioned among the properties that receive the special benefit. Revenue Bonds: Rowe v. Pinellas Sports Authority, 461 So.2d 72 (Fla. 1980). 1) Part II of Chapter 166, Fla. Stat., contains the basic home rule power for cities to issue bonds or incur debt. Revenue Bonds are debt obligations as to which the full faith and credit of an issuer with taxing power (the City) is not pledged. Revenue bonds are payable from specific sources of revenue, and do not permit the bondholders to compel taxation or legislative appropriation of funds not pledged for payment of debt service. (Examples: Bonds payable from utility revenues, such as Water and Sewer revenues). Smith, Douglas From: Boyd, David Sent: Wednesday, August 15, 2012 11:00 AM To: Smith, Douglas Subject: Wilma costs Attachments: 20120815103941483.pdf Doug, Based on explanations in the FY 06 and 07 audits, hurricane Wilma costs were paid from the insurance and sanitation funds. Specifically: Debris removal was paid from the sanitation fund and the General Fund reimbursed $700,000 not covered by FEMA. Property costs of $11 million were paid from the insurance fund and reimbursed by FMIT and FEMA. I do not see where any funds were transferred from the General Fund specifically to cover non - reimbursable costs. Mary Ann thinks that some administrative costs (overtime) were paid from the General Fund, but nothing is noted in the audited financial statements. Going forward, based on a recommendation from O'Briens, we will accumulate disaster costs in separate special revenue fund and account for all costs in one location (FEMA prefers this method). Let me know if you need anything else. David %&� M"N 6�' '_ � \'X - /A- - '�' 0 CURRENT N"JOR INITIATIVE Burr cane finvact Tarks,Akeereation-diid Calbital F'Itellitio The. GUY bf.: Del fa !' .144,ch PAgstd a $24- moon PaTlik �OcreatWn apd. 4u#igg ge=W j a e5l dtioi b . j, - .. 0114 i' side. at a re&rendhnl on IiijiWity,20, 'ZQ04-, TUt bop'4 toft jis64. fbr te d . - - - Osto .. l afta. 4- Mquisition: and -newln&txWji pAiK,:new.ande, -recreation -ce"fers, a:parMhg garage, -d-gu stow fi,park and-. ciher vapAwl improygmits * part of lb% expansion of Old'Sihm] Square;: W.04 6mishiii &�and..fixtur,es-for,-tbg.tTiewp,ub&h'biar.y as welfas:theowsts ofissw.ng.-the, bon& ftib h tht -Oid 4 id o l S.4u V5- sPW-parldq gatag.e and downtown--park, W-�TMrg al; iimi&6 g.—ralt $* tbzf dcmmt*q Pp*, )kith a Tand and.afai;ility-were'parcbwed',at the miner of Lakelda React and Chess -A.Tenue-.1or-themewwesirm Cowfractibp: han be Ked--fot the.a� C Pa �41401 -Ac Strdi;g- w- Ifika Mgrrhok -Sby g-c-cut •qt Park P �c '.. _ffiiw' -Q7; oA.Lj. 1.9ducational Padfifies: to 2065" the dWithAff state of the &t tbehiiulogy,'-and- tob- dardat aca-&.6mb-• -cL On Ifit ofd Atlktic -Co, Iq xg Chou sitE ;Iwlc die WOrkin' #'ith the PgftfiEtAch G` Wiool.,B0ard fo builti.a iievsr mme Saw, ��Ccetf�el Ahd. do fat qq. ..Ptb .. I . . dq. The, new, vmd, od-� S 12.7 hiffl- MA MVa�. B ego Y.fi*O . . .. h-. POlk Talkizyr openod. an *V-170,st Allaafia. Memo, and. ill 4 -erye as ft'jhtellect�W` center c?faur city. wit ..mote ma -f - .spade; hnPrew-meam,o - f locoing-and checking.6a:matmials. ter Als .4ce, computer terminals, and new tftotogy to "Ilt Atacon Ceftle—f dt.thz--'VAa9e Aca6m),r W&.'- " ' initiated ' lu' k h a:jdrtnershlp betWeen ihe pity 4D Om.r3 5ach- and-that CoTfftdnfi y C M Care16 trftr Se=e than Outneedibilst famiU � " gre cultigal QPPOt4irivek- �qt TdWe Dn and .iv Proprietary Funds Tlh & o P_,.em! . i I rlg income -o and chcri @e -in rWid a ss--_f & -of tho-, CjIy, I s enterprise- .funds -tor f ' Pft y6dr js - summ'ftod as follows: .0perati not 1he6rhe 'Chdn-qe.Ln Net A-1h Aiwi6rrs 26169 lfflk, linter "se Funds Water and SOW-,�w V. s-6. a. a . 441 s :ariiTation P), C I . ). . .; :2 .2) 22 .2 -1 Jo Ldk6vFe*-_Golf CoMe .2 2 1 CU Y Maiino. .0 Sfamwdfiat Uflility .7 A .9 .5, Wem'.cil �,ervllqo Funds. fhsurbhc& $13 $2,4-:. Central' O. Oro go .6 n I Wafer and :Sewer Fund Water and sewersercca, fee, revenues itturect6d -fr6m. $224.4:ryAlron- to -M ujr_*reqqe,4, 'Ifs� r rate M­ (�_ sea 4y. .7 nn�jjldrr -refte�,-flnq fhe.- fac-t f h. of-the cl'ffy- for -xP n -afte�jye -(Dttdbe.r I., MM 'due p -tha- ploone-d vY6M._,qM -,6. �o . Oed I Pr Wfiblf6e Qse. Wdtpr t 6sCf I, Pffo n d4jecrsod. 44 mirol g' lions fdr'--tNe yei& 6hciecj September 30e, 2W& or-AII& und-41-fhe- previous yLeor,, Consumpitonls highly dependerif upon weoth-lp,r p9mliflo ns �-,Onf a4)., poW.er qptq.g:,e from rp q-Em --,m,' ands, CJo_W_ pressure;, orld is jhp atso S.,-, ruLl to rtito i ho rjt� a's ds :Otho Mtorfin'soe- Puftodt Tire Cily Nos: four-(41 Oflhgr eotprpri a ) funds ! ansisfrng -bf th& sMiunleipd God C66rs&, ) OkwPow Gdtf Coo �go,, City, M. drfh-d� chid the .5-tdr M-w-otp _ T - - . . ..If f � iby Bioth.jjo Name been -imp-acted in F:Y005. Eznd. FY20.06 by- Hurricone. Rorices, I�F n*, and *1 it-a. fh'e, curses were down for extended ed q rtt debris ck-oron . e was ff orzpdi :.HurT!p e. W-fima also Y suited 5! &*er.$00.6.00. 1h: and e, d, -hrii0:ht tcdfs f& ijs dnd- fro s. T he Q nern M ITod jr-I �-OW_ b rig ob(Iriffor.rn lhf4rnal -teMct-'FutTds. tWtW OC�AM is used to occou-Ilt for- all personneF Insurmaes U'.n& P erT.. Y -s I pop q - q �jd ty, fm omm 1 -n fsi�7 : HM, : S d ;,".0.., 4 &�or -.bki6 ' M "Min M er Y. b D�-Qbwml' 'Tht- .3 "', - I : 'Ple M- . . . I I I . . . . .. _� . 0 - 'If y ..$464 rid 0 clo irri arid, q, a r6d0c-fl6tt tri heafth cldtt's [lldbOlty-.of _$S5-1,63,8. adlh: are bd,e on Qtfudrldl,reoorfs;, The,4Ee FurTa Servic-e P"I Car hqrges. Increased J<sy mifllbn, from:FYIWS to: R2008 [orge ly. duertdfncTObte_d :.hicVr(y: eOhdtWow �m Mis year.. - ...-0 . M -, . it - Pi.. Tho gpmeral, ObIlf.g.,O q.60ndt of fhg lily qi-afnt.q(R Ort.undodyipo rcifi'Pg of jkA—fpotn -�furcrcrd & 'For more, defcli'le.cl- in-formafion- regarding the Cit- `s debt and'-.debt financing; - activity, mef6r fa FY 20.t36-07 ffvdget OhdAutIis 4+ The Oty, u -a fdta Was' rbduMd-fr0.M -a rf)k�. to Z� -Mils for the. FY__�067 dget for properly M A, M. Clfy lhcredsed its. wot& arid. sewer rdtes.by'18% --effacffve,,0-ci6bet- T, 2Q.06 to, cavef _!np!�Tsjcn and incremedtre-otmen-f for-the'-water reuse program.. Tory 9 - Fs f b' A '."- ' - -h -.`Mae j�,ft ib,`g,,-bW. -Vplktb�; cz6h. _09"Oxer.: tO r -f *t+- Golf course fees for. Teens fees, carr-fees,,,ond other assocliaied feeslwere increased rease.ld-- by 2,5% -ec4 rial tiqtOs oh 5� hdeg 0 rental f a .fie Im , eiffses -YAH fbt' 5 Q .010 range Those I _15 keep -cuTwiii.sO.cpM,..'PefitiQ., -.S urt Q un - i.inq dour4es.. •1* Stor mwater.utirity rcttes were increased' fin6m- V-.S� por.rn6rifh ld p per �5 er' month, L equivaiept T.e�oepffr tt pr j..4% Th�j' 1: fih.e- rutia, . increaser since The stqrmwafer.raft: pt vi). M This � lit d. " - - r �e` dith jnsOtdnce- tdfos. Were jri.ct6ased, d-Y*. 6S-ro. dff6dffi-i-e March. 2006 Orld 12,7,q- -effective, Larch,. 2007. R-0-14u 4stsiof- thform qMch T -,Is -port -a er. �e h -fihcncldJ re Is designed to prcv-Fde Gen a ov rvlew Qf the: aty':.s trances for aR hose wilh -un Tnterest in the, qu�femq p'nt�s firctrices-. 'Opesems. c-oacempg., .. any 0, thg. - fn for P". cftln.-Sh.Oq[d bed ddie Vqditb the.- IT) tepprf.qrkeiqu; s,fbfbddilfj'O Offrde of the biredar of Flmnce !W- K W-,. llf- Memo b4f.6y B,ec­c,h,,FL S'd " P. h We"., 1!207 7 T 17 14 If Ff The Marind' has an 6perafflhg fntorn.b tNs�ybatQf`$4U_8'2 t,-.oM- Pdred J6.,$�5.; 265 fasi L y1iAtj Tha Storm operating -$,695, O�afyeqr. FY rcttes:tiuem iic5eased 11,5 n trefident - nftfERQ Intemal-Sbi4fe-e Funds used to Oc0ouil for �Qd Ord-perty. altyinsur-omo. A ond asu q incur -QMas .(heafth; 11fe-, disability.) and The ln'sufcftiae Nand i;�-coroA�d 'a in.drf�ati� 16 our rq-,gtjrO.d self-:In.sured .incurred but not FU h - reported (18NR)1' c1cflrns'11cb1Mfy'frbM pi-9421,628 td $5'121:8;7G,9 for prooeily", he-b1th. and warder's p q ion- c-)dM& .,All requ!red,--resemes are = established, by, our.? da aclbar;es. Th-e Qt transferred- $1,988,0186 of d=- rquldfed reserves frdr,6, the Itisurd - Ei. F rtc Und. (excj5g .general HQUffify and workerys- compensation res.e6vesj. --to the GelidtG[ Odnigfti�.fio n. RMd I fof 0, ,M'anstbn project; a riew Inlormoflon. Tbc hne.bgy. building, agd -for twa (i.) sto -c�Qe- r _k:iEeCt nQNotR (S ,N Units., Irl the- thfor►ofth TvcFf€ j.O j -'g'. on., :A fihese fs4I1� aril after the requ i re. d re's e— Nes, f h e I risurah C.- e. -F. md rr,ilron ity Uhra�4frfcfect Net There weie n.c) e bntch ng,�sln tq.p-_--eMrql'C7aragz)- F.und- this yegr oompamd fa 9 I .Yeqr.. -. General Fund audtl6fdry High1liahts Ina T'ri,�r a'* budgefa,;l -ravE§.rvoEFS'hqrOqsOd. f(QTn- V.-�`,055j.7fa to $5-9,7,�3,756 from. the. orLg i folhe &at budiget. The... pity dctiaally r e;d $99,€R&a43 M Myer-wLhs-.compdrod. fo, fh-e I Wddi5d` Kbvenues were. fherefore:$447;.411 under the fin-al budgef, E c 110d t, U-N&F kwdget, electricl pJ1qTy:tqc was -1 eirTdex budge.t;; M.608 Wff It udgef and fire emergency trphspott f bi4dqet. byr,$465 kol t9�5- The.0fly-'s bud-getad exper0fures and, of-her -nef ffrTan-dJrTg me's Inc-T-eased from $98j055,710 to. W..' 4Z *IMI 'from_ ihe- p P]PY. rQC d T-Unal to. ffie: find. - budget: the City. actu ' f $ _. In e,-30-On.41NO5, folhttude -Phctj M-b ds -O'nd 0 r finalising qpes, a�nd O tues "-ro therefdr& W V.S.302 undp� budget for. fb.�_- General. tbVernrn- gbt ..TITe, urfm irr is-, C . egg-Ty.. qtO. The: 'City! cfld� -hot. ,&tdff The, C.-rep -yo ally -'Coll" Uo 10 the CIF pM.'rh ph bQp['pf nd y. C IssQ., resuffing. in a savings afi- $24iZOW-. Jh -addifloRl. a federd] , lobbyist c6Mrak- t was hof dwcirded =-yl -;U4342& 'FiLiMpo 'Resources. ?epaftent:did not- Order. a budgeted HR- Adm- ini-s-trQ116n r-� Won -.sOftwnme pdckdgp� to _7 Th& atop Whrid(OgY.-INViNjon, W01., $1 �2,?O urYd : . . er 4 dgefi prlmddTl fFQ_M.'_laW& rhd1-n-_-.teni IbWer' .me- 06blic Safe9y, Thed6por'timetits- i . h this c,a egory kue 4' bUd'g0'fixfh,eyeqr '-,p 4,17yn-der. �. Th lwlk'of this dft-fehc-Q, 1s du. e to 0 -q r, and rej CO§6 such,-=* -ftile POOO�, ftbughO Ah. yeg berTefit_% Uhftmm, v4hiclej,, and Qthef dpero 'h Wjt[6* fQt n's - U fhe Year were., RoNce-- I )epartment`-7- 14; Fire. DePartm. ent - 5,,. and; Com- muruffy I mprov&-rvt6rA The 'net effect-bf thf,45 -ekb6j ' 1 -Venires Pyqr e-xp.ehdjW*, Findt! i g r- . e w- :I .5:0 - '. 5� h : soo C os.o $2,780*921 -additioa to Fund, BdanceJdT the year, ended 5e1oterriber 30, 2W7. . 11 MEMORANDUM To: David T. Harden, City Manager From: Joseph M Safford, Finance Director Date: August 31, 2005 Subject: Hurricane Financial Status Report This memorandum is issued to provide a current financial status report on Hurricane Charlie, Francis, and Jeanne for your information. Hurricane Charlie Ming Completed -1 invoice outstanding) While we had no impact directly from Hurricane Charlie, we provided mutual aid assistance to entities on the west coast of Florida. Mutual .Aid Agency Submitted Paid Desoto County Sheriff $ 5,587.23 $ -0- City of Arcadia $ 39,284.49 $ 39,284.49 Charlotte County $ 27,535.35 $ 27,535.35 g of Punta Gorda $ 32,472:63 $ 32,472.63 Koreshan State Historic Site $ 34,671.16 $ 34,671.16 Totals $ 139,550.86 $133,963.63 These invoices for mutual aid are paid 100% and therefore there is no net cost to the City. Hurricane Frances (Billi" Completed- 0 invoices outstanding} Damage Category Submitted Paid Net C' q Cost Debris Removal $ 2,931,420.76 $ 2,806,385.65 $ 125,035.11 Emergency Protective Measures $ 698,472.13 $ 681,40196 $ 17, 070.17 Road Systems $ 31,771.29 $ 30,182.72 $ 1,588.57 Buildings and Equipment $ 61,088.65 $ 58,034.22 $ 3,054.43 Utilities $ 114,825.85 $ 108,445.63 $ 6,380.22 Parks and Recreati.on/Other $ 176,411.50 $ 168,384.96 $ 8,026.54 Totals $ 4,013,990.18 $ 3,852,835.14 $161,155.04 Note: Net City Cost refers to the amount on the Project Worksheets that have been otherwise paid by FEMA and the State of Florida, that will not be reimbursed and therefore becomes a cost to the City_ For example, FEMA paid either 100% (72 -hour period) or 90% and the State paid either -0- (72 -hour period) or 5 %. Therefore, the City was required to pay 5% of some project worksheets. In addition, we had disallowed costs for exempt overtime and debris pickup in gated communities. In addition to these payments, FEMA has paid the City $48,474.42 in administrative cost reimbursement_ The City cost (non- reimbursed portion of paid invoices) to date is $161,155.04. Therefore, the net effect to date to the City (non- reimbursable amounts less the administrative fees paid by FEMA) from Hurricane Frances is actually $112,680.62. Hurricane Jeanne {Billing Completed- 3 invoices outstanding) Damage Category Submitted Paid Net City Cost Debris Removal $ .00 $ 00 $ _00 Emergency Protective Measures $ 262, 63 8.87 $ 144, 766.50 $14,047.68 Road. Systems $ .00 $ .00 $ .00 Buildings and Equipment $ 34,574.50 $ 12,895.78 $ 678.72 Utilities $ 22,703.10 $ 21,567.95 $ 1,135.15 Parks and Recreation/Other $ 2,450.00 -$ 2,327.50 $ 122.50 Totals $ 322,366.47 $ 181,557.73 $ 15,984.05 In addition to these payments, FEMA has paid the City $5,118.56 in administrative cost reimbursement. The net City cost (non-reimbursed portion of paid invoices) to date is therefore $10,865.49. We still have $124,824.69 in open project worksheets yet to be paid as of this date. We will provide you an update of this report at monthly intervals. A detailed report is attached for your information_ Attachments C tU O w 'u tL 0 U w c Q 0 0 0 0 P O O C) tO M [O m ni a v 0 Cl) m N b Gl m U tr C O � N f0 � 07 m m tb N O R � O � f- O co O C W - E N O w m b 0 0 N �T w v Cl) N M !7! E to m co ]O 0. a7 0 m O v 0 d a m ` 1—t! e to `a d a c L t. 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