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Res 24-05 (' /') RESOLUTION NO. 24-05 A RESOLUTION OF THE CI1Y COMMISSION OF THE CI1Y OF DELRA Y BEACH, FLORIDA, AMENDING RESOLUTION NO. 75-04 ADOPTED SEPTEMBER 21, 2004, WHICH MADE APPROPRIATIONS OF SUMS OF MONEY FOR ALL NECESSARY EXPENDITURES OF THE CI1Y OF DELRAY BEACH, FLORIDA, FOR THE FISCAL YEAR 2004/2005, BY SETTING FORTH THE ANTICIPATED REVENUES AND EXPENDITURES FOR THE OPERATING FUNDS OF THE CI1Y FOR THE FISCAL YEAR 2004/2005; REPEALING ALL RESOLUTIONS INCONSISTENT HEREWITH. NOW, THEREFORE, BE IT RESOLVED BY THE CI1Y COMMISSION OF THE CI1Y OF DELRA Y BEACH, FLORIDA, AS FOILOWS: Section 1. That Section 1 of Resolution No. 75-04 adopted by the City Commission of the City of Delray Beach, Florida, on September 21, 2004, is hereby repealed, and a new Section 1 is enacted and amended to read as follows: That the following sums of money, attached hereto and marked Exhibit "A", are hereby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 II other resources available during the period commencing the 151 day of October, 2004, and ending the 30th day of September, 2005, 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 151 day of October, 2004, and ending the 30th day of September, 2005. Section 3. That all balances of the appropriations payable out of the General Fund of the City Treasury unencumbered at the close of business on the 30th day of September, 2004, except as otherwise provided for, are hereby declared to be lapsed into the City Treasury and may be I used for the payment of the appropriations which may be made in any appropriation for the fiscal year commencing the 15t day of October, 2004. However, nothing in this section shall be construed I 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 I used in financing the proposed expenditures of these Funds for the fiscal year commencing the 15t (' /') day of October, 2004. Section 4. That no department, bureau, agency or individual recelVUlg appropriations under the provisions of this resolution shall exceed the amount of its appropriation, except with the consent and approval of the City Commission first obtained. If such department, bureau, agency or individual shall exceed the amount of its appropriation without such consent and approval of the City Commission, the administrative officer or individual, in the discretion of the City Commission, may be deemed guilty of neglect of official duty and may be subject to removal therefor. Section 5. That nothing in this resolution shall be construed as authorizing any reduction to be made in the amounts appropriated in this resolution for the payment of interest on, or retirement of, the debt of the City of Delray Beach, Florida. Section 6. That none of the monies enumerated in this resolution in connection with the General Fund, Water and Sewer Fund, Sanitation Fund or any other Fund of the City shall be expended for any purposes other than those for which they are appropriated, and it shall be the duty of the Budget Administrator and/or Finance Director to report known violations of this section to the City Manager. Section 7. That all monies collected by any department, bureau, agency or individual of the City government shall be paid prompdy into the City Treasury. Section 8. That the foregoing budget is hereby adopted as the official budget of the City of Delray Beach, Florida, for the aforesaid period. However, the restrictions with respect to the expenditures/expenses of the funds appropriated shall apply only to the lump sum amounts for classes of expenditures/expenses which have been included in this resolution. Section 9. That public hearings were held on the tax levy and the budget on September 7,2004, and September 21,2004. Section 10. That this resolution shall become effective immediately upon passage. PASSED AND ADOPTED in regular session on this the 7th day of June, 2005. !Jæ,zb OR "- ATTEST: ~». ~~ City Clerk ; i 2 RES. NO. 24-05 (" /, EXHIBIT A (As Amended) BUDGET SUMMARY CITY OF DELRAY BEACH, FLORIDA FISCAL YEAR 2004·2005 General Fund DOWNTOWN SPECIAL AMENDED DEVELOPMENT ENTERPRISE REVENUE FY 04105 FUND FUNDS FUNDS TOTAL I CASH BALANCES BROUGHT FORWARD 535,614 8,315,380 3,186,197 12,037,191 ESTIMATED REVENUES: TAXES Millages AD VALOREM TAXES 7.45 38,566,930 38,566,930 AD VALOREM TAXES 0.55 2,812,710 2,812,710 AD VALOREM-DELINQUENT 87,000 87,000 AD VALOREM - DDA 1.00 - 255,860 255,860 511,720 Sales & Use Taxes 1,845,000 1,845,000 Franchise Taxes 3,850,250 3,850,250 Utility Taxes 4,108,000 4,108,000 Other Taxes 3,650,000 3,650,000 Licenses & Permits 3,509,450 3,509,450 Intergovemmenlal 7,373,902 1,341,862 2,650,262 11 ,366,026 Charges for Services 6,002,100 34,127,805 - 40,129,905 Fines & Forfeitures 1,029,300 1,029,300 Miscellaneous Revenues 4,062,800 722,925 149,568 4,935,293 Other Financing Sources 3,241,830 178,000 1,288,820 4,708,650 TOTAL REVENUES AND OTHER FINANCING SOURCES 80,139,272 255,860 36,370,592 4,133,650 120,899,374 TOTAL ESTIMATED REVENUES AND BALANCES 80,674,886 255,860 44,685,972 7,319,847 132,936,565 EXPENDITURES/EXPENSES: General Govemment Services 8,109,017 8,109,017 Public Safety 43,149,955 45,300 43,195,255 Ph~calEnvmonment 507,148 29,121,340 29,628,488 Transportation 1,713,879 1,713,879 Economic Envmonment 4,854,740 255,860 - 4,484,341 9,594,941 Human Services 148,590 148,590 Culture & Recreation 10,806,886 3,840,882 2,485,488 17,133,236 Debt Service 4,484,870 5,648,470 10,133,340 Other Financing Uses 6,472,917 5,502,910 212,570 12,188,397 TOTAL EXPENDITURES/EXPENSES 80,247,982 255,860 44,013,602 7,227,699 131,745,143 Reserves 426,904 - 572,370 92,148 1,091,422 TOTAL EXPENDITURES AND RESERVES 80,674,886 255,860 44,685,972 7,319,847 132,936,565 i I I, II , fA MEMORANDUM TO: David T. Harden ~~~~~O City Manager FROM: Lisa M Herrmann ~~ . :2... ~!t \; .. 1005 Budget Analyst . MANAGeR Through. Joseph Safford ~ Finance Director SUBJECT: Mid-Year Budget Amendment for FY 2004/2005 DATE: June 2, 2005 Attached please find Resolution 24-05 which amends the budget for Fiscal Year 2004-2005 Also attached are supporting schedules for your review. Please let me know if you have any questions cc: Becky O'Connor, Treasurer Attachments q;:s- RESOLUTION NO. 24-05 A RESOLUTION OF THE CI1Y COMMISSION OF THE CI1Y OF DELRA Y BEACH, FLORIDA, Al\IENDING RESOLUTION NO. 75-04 ADOPTED SEPTEMBER 21, 2004, WHICH MADE APPROPRIATIONS OF SUMS OF ]\-10NEY FOR ALL NECESSARY EXPENDITURES OF THE CI1Y OF DELRAY BEACH, FLORIDA, FOR THE FISCAL YEAR 2004/2005, BY SETTING FORTH THE ANTICIPATED REVENL'ES AND EXPENDITURES FOR THE OPERATING FUNDS OF THE CI1Y FOR THE FISCAL YEAR 2004/2005; REPEALING AIL RESOLUTIONS INCONSISTENT HEREWITH. NOW, THEREFORE, BE IT RESOLVED BY THE CI1Y COMMISSION OF THE CI1Y OF DELRA Y BEACH, FLORIDA, AS FOLLOWS: Section 1. That Section 1 of Resolution No. 75-04 adopted by the City CommissIon of the Cuy of Delray Beach, Flonda, on September 21, 2004, IS hereby repealed, and a new Sectlon 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 qualificatlons contained in this resolutIon, all appropnations made out of the General Fund are declared to be maxunum, conditional and proportIonate appropriations, the purpose bemg to make the appropnations payable m full in the amounts herein named If necessary and then only in the event the aggregate revenues collected and other resources available during the penod commencing the 1 sl day of October, 2004, and ending the 30th day of September, 2005, for which the appropriatlons are made, are sufficient to pay all the appropnations m full. Otherwise, said appropnatlons shall be deemed to be payable in such proportlon as the total sum of reahzed revenue of the General Fund IS to the total amount of revenues estimated by the CIty Commtsslon to be avatlable m the penod commencing the 1 st day of October, 2004, and ending the 30th day of September, 2005. Section 3. That all balances of the appropnations payable out of the General Fund of the City Treasury unencumbered at the close of busmess on the 30rh day of September, 2004, except as otherwIse proVIded for, are hereby declared to be lapsed mto the CIty Treasury and may be used for the payment of the appropriatIons which may be made in any appropnation for the fiscal year commencing the 1 SI day of October, 2004. However, nothmg in thIs sectlon shall be construed to be applicable to unencumbered balances remammg to the credu of the Water and Sewer Fund, Sarutatlon Fund or any Fund created by the settmg up of specIal revenue, but such balances shall be used m financmg the proposed expendItures of these Funds for the fiscal year commencing the 1 sl day of October, 2004. Section 4. That no department, bureau, agency or illdividual receIvmg appropnatlons under the provisions of this resolutlon shall exceed the amount of Its appropriatlon, except WIth the consent and approval of the CIty ConumssIon fIrst obtained. If such department, bureau, agency or indIVidual shall exceed the amount of its appropnatlon without such consent and approval of the Crty Conumssion, the admintstrauve offIcer or illdtvidual, ill the discretlon of the City ConumssIon, may be deemed gurlty 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 reductlon to be made in the amounts appropriated ill this resolutlon for the payment of interest on, or retlrement of, the debt of the CIty of Delray Beach, Florida. Sectlon 6. That none of the monies enumerated in this resolution in connectlon with the General Fund, Water and Sewer Fund, Sarntatlon Fund or any other Fund of the CIty shall be expended for any purposes other than those for whtch they are appropnated, and It shall be the duty of the Budget Admintstrator and/or Finance Director to report known violatlons of thIs section to the CIty l\1anager. Sectlon 7. That all momes collected by any department, bureau, agency or individual of the CIty government shall be paid promprly into the City Treasury. Section 8. That the foregoing budget is hereby adopted as the offIcial budget of the CIty of Delray Beach, Flonda, for the aforesaid penod. However, the restnctlons with respect to the expendttures/expenses of the funds appropnated shall apply only to the lump sum amounts for classes of expendttures/expenses which have been illcluded ill thIs resolutlon. Section 9. That pubhc hearings were held on the tax levy and the budget on September 7, 2004, and September 21, 2004. Section 10. That this resolutlon shall become effective immediately upon passage. PASSED AND ADOPTED in regular session on this the 7th day of June, 2005. MAYOR ATTEST: Crty Clerk 2 RES ~O 24-05 -- --- -- EXHIBIT A (As Amended) BUDGET SUMMARY CITY OF DELRAY BEACH, FLORIDA FISCAL YEAR 2004-2005 General Fund DOWNTOWN SPECIAL AMENDED DEVELOPMENT ENTERPRISE REVENUE FY 04/05 FUND FUNDS FUNDS TOTAL CASH BALANCES BROUGHT FORWARD 535,614 8,315,380 3,186,197 12,037,191 ESTIMATED REVENUES: TAXES Mlllages AD VALOREM TAXES 745 38,566,930 38,566,930 AD VALOREM TAXES 055 2,812,710 2,812,710 AD VALOREM-DELINQUENT 87,000 87,000 AD VALOREM - DDA 100 - 255,860 255,860 511,720 Sales & Use Taxes 1,845,000 1,845,000 Franchise Taxes 3,850,250 3,850,250 Utility Taxes 4,108,000 4,108,000 Other Taxes 3,650,000 3,650,000 Licenses & Permits 3,509,450 3,509,450 Intergovernmental 7,373,902 1,341,862 2,650,262 11,366,026 Charges for Services 6,002,100 34,127,805 - 40,129,905 Fines & Forfeitures 1,029,300 1,029,300 Miscellaneous Revenues 4,062,800 722,925 149,568 4,935,293 Other Financing Sources 3,241,830 178,000 1,288,820 4,708,650 TOTAL REVENUES AND OTHER FINANCING SOURCES 80,139,272 255,860 36,370,592 4,133,650 120,899,374 TOTAL ESTIMATED REVENUES AND BALANCES 80,674,886 255,860 44,685,972 7,319,847 132,936,565 EXPENDITURES/EXPENSES: General Government Services 8,109,017 8,109,017 Public Safety 43,149,955 45,300 43,195,255 Physical EnVIronment 507,148 29,121,340 29,628,488 Transportation 1,713,879 1,713,879 Economic Environment 4,854,740 255,860 - 4,484,341 9,594,941 Human Services 148,590 148,590 Culture & Recreation 10,806,866 3,840,882 2,485,488 17,133,236 Debt Service 4,484,870 5,648,470 10,133,340 Other Financing Uses 6,472,917 5,502,910 212,570 12,188,397 TOTAL EXPENDITURES/EXPENSES 80,247,982 255,860 44,013,602 7,227,699 131,745,143 Reserves 426,904 - 572,370 92,148 1,091,422 TOTAL EXPENDITURES AND RESERVES 80,674,886 255,860 44,685,972 7,319,847 132,936,565 2005 2005 CURRENT ACCOUNT FINANCE YEAR CODE DESCRIPTION BUDGET PROJECTION VARIANCE 1000030110 pr10r year surplus 0 458855 458,855 1000030300 pr10r yr encumbrances 104,469 76,759 (27,710) 431,145 1000031110 current advalorem tax 40,904,640 41,379,640 475,000 1000031120 del advalorem taxes 89,000 87,000 (2,000) 473,000 1000031241 local option tax 1,795,000 1,845,000 50,000 50,000 1000031310 franchise--fpl 3,700,000 3,600,000 (100,OOO) (100,000) 1000031410 ut11 tax-electric 4,030,000 3,950,000 (80,OOO) 1000031440 util tax-gas 153,000 158,000 5,000 (75,000) 1000032211 building perm1ts 1,575,000 1,650,000 75,000 1000032220 electr1cal permits 173,250 190,000 16,750 1000032230 plumbing permits 105,000 110,000 5,000 1000032250 a1r cond/heat permit 141,750 170,000 28,250 1000032914 shutter permits 31,500 40,000 8,500 1000032922 roof permits 98,000 120,000 22,000 1000032923 seawall/dock permit 10,500 15,000 4,500 1000032928 tenant/landlord perm1t 190,000 180,000 (10,000) 1000032932 no final 1nspection 8,000 12,000 4,000 1000032934 landscape permits 36,750 40,000 3,250 1000032935 m1SC. permits 32,000 34,000 2,000 159,250 1000033140 h1stor1c educ brochure 5,000 (5,000) 1000033159 fema mutual a1d - 191,787 191,787 1000033179 h1ghway safety fd grant 13,000 - (13,000) 1000033436 pbc ems grant 26,290 26,015 (275) 1000033512 state rev sharing 1,460,000 1,725,000 265,000 1000033513 sales tax colI 4,660,000 4,725,000 65,000 1000033710 grants from local units - 2,000 2,000 1000033710 .03 aaa of pbc-immunizat10n - 400 400 1000033755 macarther foundation 75,000 104,170 29,170 1000033759 animal svc kennal as 10,000 - (10,000) 525,082 1000034121 zon1ng fees 17,720 13,320 (4,400) 1000034123 plat approval 28,050 21,450 (6,600) 1000034124 s1te plan approval 74,650 83,450 8,800 1000034125 condit1onal use 13,650 22,650 9,000 1000034126 abandonment 5,940 3,300 (2,640) 100003413 0 nontax maps&publications 1,800 1,200 (600) 1000034130 .01 taxable 1tems 9,000 7,000 (2,000) 1000034131 misc land use appl 21,350 20,110 (1,240) 1000034140 certific,copy & record 50,000 52,000 2,000 1000034364 proJect 1nspect10n fee 35,000 10,000 (25,000) 1000034451 park1ng fees 385,000 350,000 (35,000) 1000034451 .01 parking fees-lots a&b 35,000 30,000 (5,000) 2005 2005 CURRENT ACCOUNT FINANCE YEAR CODE DESCRIPTION BUDGET PROJECTION VARIANCE 1000034724 .07 sWJ.m memberships 4,800 - (4,800) 1000034750 special event revenue 2,000 50,000 48,000 1000034759 special event-misc. 5,000 - (5,000) 1000034770 .02 tennJ.s lesson sales 250,000 220,000 (30,000) 1000034770 .05 tennis gen admissJ.ons 86,000 75,000 (11,000) 1000034770 .06 sale of merchandise 23,500 19,500 (4,000) 1000034770 0.7 misc. tennJ.s nontaxable 5,500 2,000 (3,500) 1000034770 0.17 misc. tennis taxable 1,000 8,000 7,000 (65,980) 1000035110 fines general 330,000 320,000 (10,000) 1000035110 .01 handicap tJ.cket - PD 95,000 115,000 20,000 1000035110 .03 $12.50 traffic fJ.nes 120,000 91,000 (29,000) 1000035110 .04 eollectJ.on agency 7,500 7,500 (11,500) 1000036101 int fr tax collector 11,000 16,000 5,000 1000036110 interest on J.nvestments 270,000 690,000 420,000 1000036112 interest on accts rec 15,000 10,000 (5,000) 1000036221 vending 14,500 12,000 (2,500) 1000036232 tennJ.s stadium 5,000 250 (4,750) 1000036420 land - 729,820 729,820 1000036611 adelphia-cap access grant - 87,500 87,500 1000036670 era eontrJ.butJ.on - 40,000 40,000 1000036930 refund prJ.or yr expend 13,500 27,000 13,500 1000036999 match pOJ.nt charity 50,000 - (50,000) 1,233,570 1000038114 utJ.l tax sink fd 6,000 9,000 3,000 1000038114 special proj fd - 20,000 20,000 23,000 TOTAL: 61,414,114 64,056,681 2,642,567 2,642,567 ---- GENERAL FUND REVENUES MARCH 31, 2005 (PERIOD 6) FISCAL YEAR 2004-05 General Fund Summary The General Fund budget as of the six month period ending March 31, 2005 totalled $78,032,319. Adjustments of $2,642,567 were made for an amended total of$80,674,886 General Fund Revenue Introduction General Fund revenue collection for the six-month period ending March 31, 2005 totalled $57,939,139 or 74% of the total budget. The City can expect a surplus of $1,399,175. This excludes encumbrances brought forward totaling $76,759. A brief analysis of each revenue category IS as follows: SurDlus Broul!ht Forward The surplus amount brought forward ($458,855) is to offset an increase in amount due for Police & Fire Pension contributions ($581,516) and for the balance due for the purchase of the property at 80 Depot Ave ($380,530). This amount is offset by a reduction in the worker's compensation accounts of $473,988 and an additional FEMA reimbursement of $29,203. Encumbrances Broue:ht Forward The encumbrance amount brought forward ($104,469) will be reduced $27,710 totaling $76,759. This is due to a reclass relative to the MacArthur Foundation Grant. Ad Valorem Tax Revenue Ad valorem tax revenue totalled $38,008,088 or 93% of budget through this period. The City can expect a surplus of $473,000 based on an increase in the projection for current advalorem taxes ($475,000) offset by a decrease in delinquent ad valorem taxes ($2,000). Sales and Use Taxes Sales and Use Taxes totalled $905,945 or 50% of the budget. The City can anticipate realizing a surplus of $50,000 at fiscal year end based on an increase in the projection for optional gas tax revenues. Franchise Taxes The City has collected $1,761,834 or 45% of the budget for this category. The City can anticipate a shortfall of $100,000 at fiscal year end due to a decrease in the projection for franchise fees based on electric. Utility Taxes Utility Tax revenues totalled $2,075,443 or 50% ofthe budget. The City can expect a shortfall of $75,000 at budget at fiscal year end due to a decrease in the projection for utility taxes based on electric usage ($80,000) offset by an increase in utility taxes based on gas ($5,000). Other Taxes The communication service tax (CST) revenue collections totalled $1,865,053 or 51% of the budget. The City can expect to be at budget by fiscal year end. Licenses License revenues totalled $648222 or 95% of the budget. The City can anticipate being at budget at year end. Permit Revenues Pennit revenues totalled $1,996,954 or 75% of the budget. This compares favorably to prior year history for the same period of time. The City can expect a surplus of $159.250 This is based on expected surplus balances in building permits ($75.000), electric permits ($16,750), plumbing permits ($5,000), air conditioning permits ($28,250), shutter permits ($8,500), seawall/dock permits ($4,500), roof permits ($22,000), no final inspection fees ($4,000), landscaping permits ($3,250) and miscellaneous permits ($2,000). This is offset by an anticipated shortfall in landlord/permit revenues ($10,000) Interl!overnmental Revenues Intergovernmental revenues are at $3,539,160 or 52% of the budget. The City can anticipate a surplus of $525,082 at fiscal year end. This is due to anticipated surplus balances expected in state revenue sharing ($265,000), state sales tax collection ($65,000), MacArthur Foundation Grant ($29,170), grants from local units ($2,000), AAA of PBCO ImmunizatIOn Grant ($400), and FEMA grant ($191,787). This is offset by a decrease in the projection for Historic Education Grant ($5,000), Highway Safety Grant ($13,000), PBCO EMS Grant ($275), and Animal Services Grant ($10,000) The increase in the state revenue sharing line item is based on a revision of the State of FlorIda's estimate as a result of a law that was effective July 1,2004 which Increased the percentage of state sales tax revenue distributed into this fund. Charl!es for Services Charges for Services totalled $3,080,695 or 51% of the budget. The City can anticipate being a shortfall of $65,980 at fiscal year end This is due to an anticipated shortfall in zoning fees ($4,400), plat approval fees ($6,600), abandonment fees ($2,640), non-tax maps ($600), taxable maps ($2,000), miscellaneous land use application fees ($1,240), project inspection fees ($25,000), parking fees ($35,000), parking meter revenues lots A & B ($5,000), sWim memberships ($4,800), miscellaneous special event fees ($5,000), tennis lesson sales ($30,000), tennis general admission fees ($ 11 ,000), sale of merchandise ($4,000), miscellaneous tennis/non taxable ($3,500). This is offset by anticipated surplus balances expected in site plan approval fees ($8,800), conditional use fees ($9,000), certification/copy fees ($2,000), miscellaneous tennis/taxable ($7,000), and special event revenue ($48,000). Fines and Forfeitures Fines and Forfeitures totalled $508,636 or 49% of the budget. The City can anticipate a shortfall of$II,500 at fiscal year end. This is due to a decrease in the projections for general fines ($10,000), and $1250 traffic fines ($29,000). This is offset by an increase In the projections for handicap fines ($20.000) and collectIOn agency ticket revenues ($7,500). Interfund Transfers Interfund Transfers are at $3,000 or 50% of the budget. The City can anticipate a surplus of $23,000 due to an increase in the projection for the transfer from the Utility Tax Fund ($3,000) and for a transfer from the Special Projects Fund ($20,000). Contribution from Other Funds Contributions from Other Funds are at $1,605,730 or 50% of the budget. The City can anticipate being at budget at fiscal year end. Recoverv of Administrative Costs Recovery of Administrative Costs is at $991,000 or 50% of the budget. The City can anticipate being at budget at fiscal year end. Miscellaneous Revenue Miscellaneous revenues totalled $884,910 or 100% of the budget. The City can anticipate a surplus of $538,840 fiscal year end. This is primarily due to an increase in the projection for interest earnings ($420,000), sale of land ($729.820), Adelphia Cap Access Grant ($87,500), CRA contribution ($40,000). interest from tax collections ($5,000), and refund of prior year expenditures ($13,500). This is offset by a decrease in the projectIOn for interest on account receivable ($5,000), vending ($2,500), tennis stadium ($4,750), and Match Point charity revenue ($50,000). It should be noted that there is an additional surplus in assessment revenue ($78,000) and the Hurricane Charley revenue ($46,000). The surplus for these two items will not be allocated at mid-year since it is a reimbursement of prIor year expenditures. Mid Year Budget Amendment Fiscal Year 2004-2005 General Fund EXDenditures The General Fund expenditures total $41,712,913 or 52% of the proposed amended budget of $80,674,886. The departmental adjustments overall total $2,554,253. 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 $55,635. The increase of $9,570 in the City Commission's budget covers the City Commission Salary increase in April 2005 (and related benefits). The City Manager's and Human Resources' Departments surplus of $2,223 and $2,679, respectively, are due to a reduction in the premium from the budgeted amount for General Employee Pension and worker's compensation. The Public InformatIon Department's increase of $15,490 is due mainly to the Adelphia Franchise and I-Net Agreement which has a revenue offset. The City Clerk's and Finance Administration's Departments surplus of$4,306 and $12,084, respectively, are due to a reduction in the premium from the budgeted amount for General Employee Pension and worker's compensation. The City Attorney's budget increase of $44,574 is needed to offset anticipated budget shortfall in the professional services account. Administrative Services Divisions' request of $7,247 covers projected overruns for temporary services and also a computer and desk for the Assistant City Manager in the amount of$2,735. The increase to the MIS budget of $62,430 is due mainly to items related to the Adelphia Franchise and I-Net agreement which has a revenue offset. The increase of $4,988 to the Planning and Zoning division will cover the budget for the Historic Preservation Grant and additional mailing. Some of these expenses are offset in the department due to a reduction in the general employee pension contributions and the removal of the Historic Education Brochure Grant. The reduction in the Engineering budget of $17,073 is due to a reduction in the premium from the budgeted amount for General Employee Pension and worker's compensation. The reduction in the PublIc Works Building Maintenance division of $50,299 is due mainly to partial removal of salary and related benefits for the Building Maintenance Supervisor position which has been vacant for six months. The increase to miscellaneous expenditures in the other current charges account ($88,314) are hurricane related expenses that are offset by FEMA funds. Cultural and Recreation This category includes the Parks and Recreation Department, the Old School Square Grant and Library and miscellaneous cultural and recreational grants. The increase in this category is $304. The Parks and Recreation Department's decrease of$164,006 is due mainly to reduction in the Catherine Strong and Cultural and Facilities Maintenance division budgets as a result of the delay in parks being completed and $93,904 in reduced worker's compensation rates. Mid Year Budget Amendment Fiscal Year 2004-2005 The Tennis Operations Department's net increase is $164,310 due mainly to expenses related to the Federation Cup Tournament. Public Safety This category includes the Police and Fire Departments and Community Improvement. The Department budgets in this category represent 54% of the general fund budget total. The increase in the Public Safety budget category equals $1,175,072. The Police Department's budget is 52% expended at 50% budget period lapsed. The bulk of the anticipated shortfalls are in police overtime, $195,870, termination pay for employees who are choosing the early retirement option, $380,088, related expenses such as FICA and an additional $296,869 needed for Police & Fire Pension contributions. The Fire Department's budget increase of $141,426 includes $100,000 to cover an anticipated shortfall in the overtime account for the Fire Operations divisIOn, $13,180 for radio maintenance that is no longer under warranty, an anticipated shortage of$14,600 in the vehicle maintenance account and an additional $284,647 needed for Police & Fire Pension contributions. Most ofthese costs are offset by anticipated overages in salary accounts. The Community Improvement budget shows a decrease of $72,191. This includes the cost of two new lenses for a nine year old microfiche machine, but is offset by the partial reduction of salary and benefits of two positions (Plan Reviewer II and Rental Housing Inspector) which have been vacant for six months. Phvsical Environment This category consists of Public Works Administration and the Cemetery, reflects an increase of $52,868. The increase primanly covers the Cemetery"s irrigation budget over run of $45,745 and the cost to repair the hydraulic irrigation system of $12,500. TransDortation This category includes the Public Works Department. The department has four divisions, Streets, Traffic Operations, Parking, and Street Lighting. There is net departmental increase of $12,273. A $12,000 increase is requested by the Streets division to cover cost of concrete that has increased from $72 a yard to $96 a yard. $10,645 is being requested by the Traffic Operations division for additIOnal signs and supplies that were needed after last year's hurricanes. Economic Environment This grouping shows a net increase of $59,460. This balance includes $19,460 for the remaining project balance for the MacArthur Foundation and $40,000 to budget the CRA"s contribution for services associated with the SW Area Neighborhood Plan. Debt Service The $40,900 decrease in debt service category is due to a decrease in budgeted principal. Other Financine: Uses This category accounts for inter-fund transfers. The increase in the budget of $1 ,392,867 is a transfer to the Garage Fund ($317,607) and a transfer to the general construction fund ($ 1 ,075,260) for the purchase of the property at 80 Depot Ave. · Mid Year Budget Amendment Fiscal Year 2004-2005 Reserves City Manager's Contingency, after all adjustments to balance revenues to expenditures were made, reflected a net decrease of $153,326. Transfers to the departments totaled $2,657,377 which were partially offset by department surpluses of $887,237 Other Funds Law Enforcement Trust Fund No changes or adjustment to this fund. SDecial Proiects Fund This fund will have an increase of $20,000 which will be transferred to the general fund as a repayment for the Public Arts Trust Account which has been closed. Community DeveloDment Fund Fiscal Year 2003/04 balances for Neighborhood Housing, SHIP, Hope III programs and remaining Housing Rehabilitation Block Grant balances were brought forward Total brought forward is $1,912,252. Beautification Trust Fund This fund will result in a overall decrease of $37,500. Revenues are being decreased due to a project removal. Additional expenses include irrigation which is offset by partial reduction in salary and benefits for a position that was vacant for 5 months and a $29,512 reduction in the project reserve. Beach Restoration Fund This fund will offset requests for increased sea turtle monitoring and an additional task of emergency monitoring with an increase ofPY surplus of $79,060. General Construction Fund This fund will result in an overall increase of $1,731,943 due in part to an increase in PBC Grant of $202,100, developer contribution for bus shelters of $15,000, budgeting the remaining balance of CRA contribution towards the SWINW Project of $68,000, budgeting of $315,018 of Delray Beach library funds received for a change order and a transfer ITom the general fund of$1,075,260 for the purchase of the property at 80 Depot Ave. Sanitation Fund This fund will result in an overall increase of $1,127,682 due to collection ofFEMA Funds. This amount plus a small amount for reduction in general employee pension costs are being added to the other current charges account in sanitation to cover unanticipated costs due to the hurricanes. Water and Sewer Fund This fund will include a decrease in revenue and expenditure of $150,000 each due to the decrease in the SFWMD Grant. An additional $415,240 will be collected for reimbursement of construction costs for the reclaim water transmission project approved at the City Commission Meeting on 211/2005. Other expenditures totaling $32,810 are related to hiring a new Water Meter Reader at mid year. There will also be an increase in revenue and expenditure in the amount of $7,150 to record receipt of reimbursement from Wood Partners for items installed at Alta Meadows. Overall this fund will increase by $272,390. --~- ------ · ' , , Mid Year Budget Amendment Fiscal Year 2004-2005 Municipal Golf Course Changes in revenues and expenditures were made based on year to date figures and staff changes. The net result is an overall fund reduction of $3],] 85. Lakeview Golf Course Changes in revenues and expenditures were made based in year to date figures. The net result is an overall fund reduction of$43,l1O. Stormwater Utilitv Fund This fund will increase by $3,216 due to an increased encumbrance for the SE 7th Ave project Gara2e Fund This fund will increase by $587,230 to correct under budgeted line items and to provide funding for purchase of eight vehicles and one fire apparatus. Insurance Fund An increase of $134,600 will be made to this fund to record hurricane related costs covered by FEMA.