07-22-97 Workshop/Special CITY OF DELRAY BEACH, FLORIDA - CITY COMMISSION
WORKSHOP/SPECIAL MEETING JULY 22, 1997 - 6:00 P.M.
FIRST FLOOR CONFERENCE ROOM
The City will furnish auxiliary aids and services to afford an
individual with a disability an opportunity to participate in and
enjoy the benefits of a service, program or activity conducted by
the City. Contact Doug Randolph at 243-7127 (voice) or 243-7199
(TDD), 24 hours prior to the event in order for the City to accom-
modate your request. Adaptive listening devices are available.
WORKSHOP AGENDA
/
1 FY 1997/98 ~udget Presentation.
SPECIAL MEETING AGENDA
1 FY 1997/98 ~udget - Establishment of Proposed Millage Rate.
2 Comments and Inquiries on Non-Agenda Items. (A) City Manager
(B) City Attorney
(C) City Commission
Alison MacGregor Harty
City Clerk
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.
PRE-LIM CITY OF DELRAY BEACH
7/1/97 MILLAGE AND TAX REVENUE PROJECTIONS
OPERATING DEBT TOTAL PRELIMINARY FINAL ASSESSED
MILLAGE MILLAGE MILLAGE ASSESSED ASSESSED VALUE
YEAR $1/$1000 $1/$1000 $1/$1000 VALUES VALUES GROWTH
1988 5 2991 0.7009 6 0000 1 854,474 065 I 847,231,360 3.70%
1989 5 3306 0.6694 6 0000 1 930,970 975 1 919,202,547 3.90%
1990 5 6259 0 5741 6 2000 2 261,238 144 2 201,749,552 14.72%
1991 6 1500 1 0000 7 1500 2 388,234 311 2 337,148,027 6.15%
1992 6 3000 0 8500 7 1500 2 536,134 352 2 518,897,622 7.78%
1993 6 2000 0 9500 7 1500 2 506,918 853 2 470,870,887 -1.91%
1994 6 8600 1 1400 8 0000 2 461,544 953 2 435,480,625 -1.43%
1995 6 8800 1 0700 7 9500 2 480,167,323 2 468,533,385 1.36%
1996 6 8700 1 0300 7 9000 2 548,988,739 2 541,583,271 2.96%
1997 6 9500 0 9000 7 8500 2 634,640,096 2 631,550,201 3.54%
1998 7 0000 0 8500 7 8500 2 770,548,703 5.28%
CURRENT MILLAGE
OPERATING $7.0000
DEBT SERVICE 0.8500
TOTAL ESTIMATED MILLAGE/S1000 7.8500
AT 95%
CALCULATION OF AD VALOREM TAX REVENUE DISCOUNT
CURRENT GROSS OPERATING TAX REVENUE
$7.0000 PER $1000 TIMES $2,770,548,703 18,424,149
CURRENT DEBT SERVICE TAX REVENUE
$ .8500 PER $1000 TIMES $2,770,548,703 2,237,218
AD VALOREM TAXES FOR 1996-97 LEVY 20,661,367
DISTRIBUTION OF AD VALOREM TAX REVENUES
CITY OF DELRAY BEACH
$7.85 PER $1000 TIMES $2,770,548,703 20,022,742
COMMUNITY REDEVELOPMENT TAX ADJUSTMENT
1996 TAX BASE 341,664,860
1985 TAX BASE 245,631,067
INCREMENT 96,033,793
COMMUNITY REDEVELOPMENT AGENCY (PRE-LIM)
$7.0000 PER $1000 TIMES $96,033,793 638,624.72
TOTAL DISTRIBUTION OF AD VALOREM TAX REVENUES 20,661,367
(1) Debt Service for FY97-98 is $2,232,280
$2,232,280 x 1,000 / $2,770,548,703 / .95 = $.8481
GENERAL FUND
1998 BUDGET SUMMARY BY DEPARTMENT
1996 1997 1998 % Change
DEPARTMENT Actual Revised Proposed 97-98
City Commission 182,255 209,263 182,500 - 12.79%
City Manager 201,717 223,448 229,660 2.78%
Public Information 69,297 69,018 69,140 0.18%
City Attorney 522,099 555,520 554,600 -0.17%
Human Resources 320,505 323,369 323,380 0.00%
City Clerk 365,710 423,560 495,860 17.07%
Finance 710,012 787,486 792,430 0.63%
Purchasing 197,642 206, 106 215,590 4.60%
Mgmt Information Systems 558,273 535,336 586,680 9.59%
Administrative Services 428,645 417,866 431,420 3.24%
Public Works 1,534,571 1,706,472 1,737,700 1.83%
Tennis Center 360,551 373,190 425,640 14.05%
Planning & Zoning 676,205 751,609 754,690 0.41%
Engineering 377,560 371,363 391,490 5.42%
Police Department 13,015,295 13,717,848 14,284,170 4.13%
Fire Department 7,746,833 8,010,533 8,453,610 5.53%
Highland Beach 1,235,862 1,299,331 1,337,060 2.90%
Community Improvement 1,995,561 2,133,323 2,167,290 1.59%
Parks & Recreation 4,811,948 5,098,119 5,580,850 9.47%
Miscellaneous 1,930,891 702,290 279,850 -60.15%
Miscellaneous Grants 171,000 180,030 189,240 5112%
Economic Development 55,004 157,790 109,220 -30.78%
Old School Square 122,500 122,500 122,500 0.00%
Library 572,123 633,260 633,260 0.00%
Debt Service 4,614,945 4,544,180 4,152,310 -8.62%
Transfers 2,814,669 2,390,318 2,695,860 12.78%
Contingency 0 138,878 0 - 100.00%
TOTAL 45,591,673 46,082,006 47,196,000 2.42%
The fiscal year 1997 City Commission expenditures includes an increase in special event funding of $17,950 for various organizations and includes
$7,500 for the Miyazu sculpture as well as $5,000 for the Palm Beach County Cultural Festival. The City Clerk's office increase includes funding for
upgrades to the Records Warehouse. The increase in the Tennis Center includes an increase in merchandise, lessons and tournaments and is offset by
increases in corresponding revenues. The fiscal year 1997 Miscellaneous division includes the recording of land acquisitions and pending litigation
settlements. The decrease in economic development funding is the result of the final payment to the Pineapple Grove Main Street Program and the first
year costs associated with the economic incentive for ABC Carpet which were incurred in fiscal year 1997. The Bed Tax Note was paid in full in
March 1997 thereby decreasing debt service for 1998. General Fund Transfers reflects an increase in funding to the General Construction Fund for
general capital projects.
GENERAL FUND
REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE
1996 1997 1998 % Change
Actual Projected Proposed FY 97 to 98
Cash Balances Brought Forward: The General Fund includes allgeneralgovernment
Prior Year Surplus $0 $251,886 $250,000 ~0.75% operations not required to be accounted for in another
fund lt finances most City governmental services and is
Revenu es: the principal operating fund of the City.
Taxes 28,746,903 29,611,780 30,676,870 3.60%
Licenses and Permits 2,379,777 1,996,320 2,136,390 7.02% Where the money comes from:
Fine~ &
Intergovernmental 4,799,126 4,913,750 4,973,310 1.21% Misc. Forfeitures
Transfers In 50/0 1%
Charges for Services 3,362,582 3,561,050 3,657,750 2.72% 5%
Fines and Forfeitures 485,276 473,600 466,000 - 1.60% Charses for
Se~ices
Miscellaneous 2,911,857 3,013,340 2,527,340 -16.13% 8%
Total Revenues 42,685,521 43,569,840 44,437,660 1.99%
I 1%
Other Financing Sources: Li ....... d Taxes
Operating transfers in 2,291,616 2,260,280 2,246,680 -0.60% Permits 65'/.
Total Other Sources 2,291,616 2,260,280 2,246,680 -0.60% 5%
Total Revenue & Other Sources 44,977,137 46,082,006 46,934,340 1.85% /ts you can see our largest source of revenue is derived
from taxes. This includes a $ 7.85 property tax levy per
$1,000 of assessed value. Other taxes include franchise
and utility taxes, such as those appearing on your
monthly electric bills, and the City's portion of the
Expenditures: county gas tax on mot.r fuel.
Current:
General Government 4,609,920 4,873,944 5,027,440 3.15%
Public Safety 23,993,551 25,161,035 26,242,130 4.30%
Public Works 1,534,571 1,706,472 1,737,700 1.83%
Parks & Recreation 5,172,499 5,471,309 6,006,490 9.78% Where the money goes:
Grants 920,627 1,093,580 1,054,220 -3.60%
Debt Service Transfers Out
Principal Retirement 2,486,390 2,523,270 2,119,920 - 15.99% ~% 6./.
Interest & fiscal charges 2,128,555 2,020,910 2,032,390 0.57% G
I1%
Miscellaneous 1,420,316 571,330 279,850 -51.02%
Grants &
Capital 510,575 130,960 0 0.00%
Contingency 0 138,878 0 - 100.00% 3./.
Total Expenditures 42,777,004 43,691,688 44,500,140 1.85% P~rk~&
Recreation
12%
Other Financing Uses: ~ui~ saety
Operating transfers out 2,814,669 2,390,318 2,695,860 12.78% ~b,~ Wo~k~ 55'/.
4%
Total Other Uses 2,814,669 2,390,318 2,695,860 12.78%
A large part of the services provided on a day-to-day
Total Expenditures & Other Uses 45,591,673 46,082,006 47,196,000 2.42% basis are funded through the GeneralFund This
includes police and fire protection, code enforcement,
street maintenance and maintenance of the City's
grounds, parks and facilities as well as the less visible
services such as the executive management, financial
accounting, legal counsel and comprehensive
planning.