Res 52-05
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RESOLUTION NO. 52-05
I: A RESOLUTION OF THE CITY COMMISSION OF THE CITY
OF DELRA Y BEACH, FLORIDA, AMENDING RESOLUTION
NO. 75-04 ADOPTED SEPTEMBER 21, 2004, AND
RESOLUTION NO. 24-05 ADOPTED JUNE 7, 2005 WHICH
MADE APPROPRIATIONS OF SUMS OF MONEY FOR ALL
NECESSARY EXPENDITURES OF THE CITY OF DELRAY
BEACH, FLORIDA, FOR THE FISCAL YEAR 2004/2005, BY
SETTING FORTH THE ANTICIPATED REVENUES AND
EXPENDITURES FOR THE OPERATING FUNDS OF THE
CITY FOR THE FISCAL YEAR 2004/2005; REPEALING ALL
RESOLUTIONS INCONSISTENT HEREWITH.
NOW, THEREFORE, BE IT RESOLVED BY THE CITY COMMISSION OF
THE CITY OF DELRA Y BEACH, FLORIDA, AS FOLLOWS:
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, and Section 1 of Resolution No. 24-05
i passed June 7, 2005 are hereby repealed, and a new Section 1 is enacted and amended to read as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 "Au, are hereby appropriated upon the terms and conditions
herein set forth.
Section 2. That, subject to the qualifications contained in this resolution, all
appropriations made out of the General Fund are declared to be maximum, conditional and
proportionate appropriations, the purpose being to make the appropriations payable in full in the
amounts herein named if necessary and then only in the event the aggregate revenues collected and
other resources available during the period commencing the 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 1 It 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
used for the payment of the appropriations which may be made in any appropriation for the fiscal
year commencing the 151 day of October, 2004. However, nothing in this section shall be construed
to be applicable to unencumbered balances remaining to the credit of the Water and Sewer Fund,
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Sanitation Fund or any Fund created by the setting up of special revenue, but such balances shall be
used in financing the proposed expenditures of these Funds for the fiscal year commencing the 151
day of October, 2004.
Section 4. That no department, bureau, agency or individual receIVIng
appropnations 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 wmch 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 16th day of August, 2005.
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ATTEST:
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City Clerk - rì d- i ~
2 RES. NO. 52-05
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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 8,337,380 3,186.197 12.059.191
ESTIMATED REVENUES: - - -
TAXES Mülages - - -
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
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 - 45.000 1,074.300
Miscellaneous Revenues 4,062,800 852.372 149.568 5.064,740
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 36.500,039 4,133.650 121,028,821
TOTAL ESTIMATED REVENUES
AND BALANCES 80,674,886 255.860 44,837,419 7,319.847 133,088.012
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 29,143,340 - 29.650,488
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 3,936,356 2.485,488 17,228,710
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 44,231,076 7,227,699 131,962,617
Reserves 426,904 - 606,343 92,148 1,125,395
TOTAL EXPENDITURES AND RESERVES 80,674,886 255,860 44,837,419 7,319,847 133,088,012
( "- /"'1
Budget Amendment
Fiscal Year 2004-2005
Sanitation Fund
This fund will result in an overall increase of $22,000 due to collection the need to maintain a supply of garbage
carts and recycling containers for the residents of the City.
Municioal Golf Course
This fund will increase by $97,740 to record insurance proceeds for damages during the 2004 hurricane season.
$24,330 will fund the removal and trinuning of trees for the contract to Conununity Tree Service awarded at the July
12, 2005 City Cormnission Meeting. The remaining funds will be dispersed to other maintenance and equipment
accounts in the Municipal Golf Course Fund.
Lakeview Golf Course
This fund will increase by $31,707 to record insurance proceeds for damages during the 2004 hurricane season. The
funds will be distributed to accounts for debris removal ($5,000), gardening supplies ($2,500) and a project reserve
($24,207).
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MEMORANDUM
TO: David T. Harden RECEIVED
City Manager
FROM' \ Lisa M. Herrmann IJ!v AUG 3 - 2005
\
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Budget Analyst CIty MANAGER
Through: Joseph Saffo~
Finance Director
SUBJECT: Budget Amendment for FY 2004/2005
DATE: August 3, 2005
Attached please find Resolution 52-05 which amends the budget for Fiscal Year 2004-2005.
I have also attached copies of the budget transfers that are incorporated in the Budget
Amendment for your review
Please let me know if you have any questions
cc: Becky O'Connor. Treasurer
Attachments
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RESOLUTION NO. 52-05
A RESOLUTION OF THE CITY COMMISSION OF THE CITY
OF DELRA Y BEACH, FLORIDA, AMENDING RESOLUTION
NO. 75-04 ADOPTED SEPTEMBER 21, 2004, AND
RESOLUTION NO. 24-05 ADOPTED JUNE 7, 2005 WHICH
MADE APPROPRIATIONS OF SUMS OF MONEY FOR ALL
NECESSARY EXPENDITURES OF THE CITY OF DELRA Y
BEACH, FLORIDA, FOR THE FISCAL YEAR 2004/2005, BY
SETTING FORTH THE ANTICIPATED REVENUES AND
EXPENDITURES FOR THE OPERATING FUNDS OF THE
CITY FOR THE FISCAL YEAR 2004/2005; REPEALING ALL
RESOLUTIONS INCONSISTENT HEREWITH.
NOW, THEREFORE, BE IT RESOLVED BY THE CITY COMMISSION OF
THE CITY OF DELRA Y BEACH, FLORIDA, AS FOLLOWS:
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, and Section 1 of Resolution No. 24-05
passed June 7, 2005 are hereby repealed, and a new Section 1 is enacted and amended to read as
follows:
That the following sums of money, attached hereto and marked
Exhibit "A", are hereby appropriated upon the terms and conditions
herein set forth.
Section 2. That, subject to the qualifications contained in this resolution, all
appropriations made out of the General Fund are declared to be maximum, conditional and
proportionate appropriations, the purpose being to make the appropriations payable in full in the
amounts herein named if necessary and then only in the event the aggregate revenues collected and
other resources available during the period commencing the 15t 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 15t 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
used for the payment of the appropriations which may be made in any appropriation for the fiscal
year commencing the 151 day of October, 2004. However, nothing in this section shall be construed
to be applicable to unencumbered balances remaining to the credit of the Water and Sewer Fund,
Sanitation Fund or any Fund created by the setting up of special revenue, but such balances shall be
used in financing the proposed expenditures of these Funds for the fiscal year commencing the 1 st
day of October, 2004.
Section 4. That no department, bureau, agency or individual rece1V11lg
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 mdividual 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 16th day of August, 2005.
MAYOR
ATTEST:
City Clerk
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 8,337,380 3,186,197 12,059,191
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
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 - 45,000 1,074,300
Miscellaneous Revenues 4,062,800 852,372 149,568 5,064,740
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 36,500,039 4,133,650 121,028,821
TOTAL ESTIMATED REVENUES
AND BALANCES 80,674,886 255,860 44,837,419 7,319,847 133,088,012
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 29,143,340 - 29,650,488
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 3,936,356 2,485,488 17,228,710
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 44,231,076 7,227,699 131,962,617
Reserves 426,904 - 606,343 92,148 1,125,395
TOTAL EXPENDITURES AND RESERVES 80.674,886 255,860 44,837,419 7,319,847 133,088,012
,
Budget Amendment
Fiscal Year 2004-05
Sanitation Fund
This fund will result in an overall increase of $22,000 due to the need to maintain a supply of garbage carts
and recycling containers for the residents of the City.
MuniciDal Golf Course
This fund will increase by $97,740 to record insurance proceeds for damages during the 2004 hurricane
season. $24,330 will fund the removal and trimming of trees for the contract to Community Tree Service
awarded at the July 12, 2005 City Commission Meeting. The remaining funds will be dispersed to other
maintenance and equipment accounts in the Municipal Golf Course Fund.
Lakeview Golf Course
This fund will increase by $31,707 to record insurance proceeds for damages during the 2004 hurricane
season. The funds will be distributed to accounts for debris removal ($5,000), gardening supplies ($2,500)
and a project reserve (24,707).