Res 40-13Coversheet
MEMORANDUM
TO: Mayor and City Commissioners
FROM: Lisa M. Herrmann, Budget Officer
David A. Boyd, Finance Director
THROUGH: Louie Chapman, Jr., City Manager
DATE: August 27, 2013
Page 1 of 1
SUBJECT: AGENDA ITEM 10.C. - REGULAR COMMISSION MEETING OF SEPTEMBER 3, 2013
RESOLUTION NO. 40-13/TENTATIVE BUDGET ADOPTION FOR FY 2014
ITEM BEFORE COMMISSION
Resolution No. 40 -13 provides for tentative appropriations of sums of money for all necessary
expenditures of the City for the period from the 1st of October, 2013 to the 30th of September 2014.
BACKGROUND
The tentative FY 2014 Budget appropriations are set forth in Exhibit A of the attached Resolution No.
40 -13. The tentative budget utilizes an operating millage rate of 7.4546 and a debt service millage rate
of 0.3453. Final millage rates will be determined by the City Commission prior to final adoption of the
budget on September 17, 2013. Any recommended amendments to Exhibit A will also be addressed in
the resolution for final budget adoption.
Pursuant to the City Charter and TRIM requirements, a public hearing must be held prior to adoption of
the tentative budget.
Final adoption of the budget for FY 2014 is scheduled for September 17, 2013.
RECOMMENDATION
Recommend approval of Resolution No. 40 -13 - Tentative Budget Adoption for FY 2014.
http:// itwebapp / Agendalntranet /Bluesheet.aspx ?ItemID =7111 &MeetingID =459 9/10/2013
RESOLUTION NO. 40 -13
A RESOLUTION OF THE CITY COMMISSION OF THE CITY
OF DELRAY BEACH, FLORIDA, MAKLNG TENTATIVE
APPROPRIATIONS OF SUMS OF MONEY FOR ALL
NECESSARY EXPENDITURES OF THE CITY OF DELRAY
BEACH FOR THE PERIOD FROM THE I" DAY OF
OCTOBER, 2013, TO THE 3e DAY OF SEPTEMBER, 2014; TO
PRESCRIBE THE TERMS, CONDITIONS AND PROVISIONS
WITH RESPECT TO THE ITEMS OF APPROPRIATIONS AND
THEIR PAYMENT; AND TO REPEAL ALL RESOLUTIONS
WHOLLY IN CONFLICT WITH THIS RESOLUTION AND
ALL RESOLUTIONS INCONSISTENT WITH THIS
RESOLUTION TO THE EXTENT OF SUCH
INCONSISTENCY.
NOW, THEREFORE, BE IT RESOLVED BY THE CITY COMMISSION
OF THE CITY OF DELRAY BEACH, FLORIDA, AS FOLLOWS:
Section 1. That the following sums of money, attached hereto and marked Exhibit
"A ", are hereby tentatively 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 mare the appropriations payable in full in the
amounts herein named if necessary and then only in the event the aggregate revenues collected and
other resources available during the period commencing the 1" day of October, 2013, and ending
the 30`f' day of September, 2014, 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 swn 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 I" day of
October, 2013, and ending the 30"' day of September, 2014.
Section 3. That all balances of the appropriations payable out of the General Fund
of the City Treasury unencumbered at the close of .business on the 30 " day of September, 2013,
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 I" day of October, 2013. However, nothing in this section shall be construed
to be applicable to unencumbered balances remaining to the credit of the Water and Sewer Fund,
Sanitation Fund or any Fund created by the setting up of special revenue, but such balances shall be
used in financing the proposed expenditures of these Funds for the fiscal year commencing the 1"
day of October, 2013.
Section 4. That no department, bureau, agency or individual free. .
appropriations under the provisions of t1-is 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
therefore.
Section 5. That nothing in this resolution shall be construed as authorizing any
reduction to be made in the amounts appropriated in this resolution for the payment of interest on,
or retirement of, the debt of the City of Delray Beach, Florida.
Section G. That none of the monies enumerated in this resolution in connection
with the General Fund, Water and Sewer Fund, Sanitation Fund or any other Fund of the City shall
be expended for any purposes other than those for which they are appropriated, and it shall be the
duty of the Budget Officer and /or Finance Director to report known violations of this section to
the City Manager.
Section 7. That all monies collected by any department, bureau, agency or
individual of the City goverrirnent shall be paid promptly into the City Treasury.
Section S. That the foregoing budget is hereby tentatively 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 surer
amounts for classes of expenditures /expenses which have been included in this resolution.
Section 9. That a public hearing was held on the tentative tax levy and the tentative
budget on September 3, 2013.
Section 10. That this resolution shall become effective immediately upon its
passage.
PASSED AND ADOPTED in regular session on this the Std day of September,
2013.
A Y 0 R
ATTEST-
City Clerk
RES. NO. 40-13
Exhibit A
Budget Summary
DOWNTOWN SPECIAL
CASH BALANCES BROUGHT FORWARD
1,541,660
0
1,554,250
0
3,095,910
ESTIMATED REVENUES:
TAXES Mirages
AD VALOREM TAXES 7.4546
47,304,160
0
0
0
47,304,160
AD VALOREM TAXES 0,453
2,168,970
0
0
0
2,168,970
AD VALORLM - DELINQUENT
350,000
0
0
6
350,000
AD VALOREM - DDA 1.0000
0
535,706
0
0
535,706
Sales & Use Taxes
1,305,000
0
0
0
1,305,000
Utility Taxes
5,235,000
0
0
0
5,235,000
Other Taxes
4,174,000
0
0
0
4,174,000
Franchise, Licenses & Permits
8,991,630
0
1,200
0
8,992,830
Intergovernmental
6,599,600
0
245,750
651,100
7,496,450
Charges for Services
10,517,540
0
43,029,310
0
53,546,850
Fines & Forfeitures
998,500
0
D
93,750
1,092,250
Miscellaneous Revenues
5,916,510
57,000
250,930
618,040
6,842,480
Other Financing Sources
4,553,240
0
1,075,000
1,024,620
6,652,860
TOTAL. REVENUES AND OTHER
FINANCING SOURCES
98,114,150
592,706
44,602,190
2,387,510
145,696,556
TOTAL FS11MATED REVENUES
AND BALANCES
99,655,810
592,705
46,156,440
2,387,510
148,792,466
E XP EN D I T U RES IEX P E N S E S:
General Government Services
10,106,640
0
0
0
10,106,640
Public Safety
56,125,660
0
0
93,750
56,219,410
Physical Environment
560,870
0
27,611,360
D
28,172,230
Transportation
3,523,710
0
0
0
3,523,710
Economic Environment
7,315,770
591,223
0
1,397,620
9,304,613
Human Services
59,750
0
0
0
59,750
Culture & Recreation
14,499,550
0
3,667,720
893,680
19,0.60,950
Debt Service
3,996,990
0
6,588,980
0
10,585,970
Other Financing Uses
3,216,870
0
7,256,630
0
10,473,500
TOTAL EXPENDITURESIEXP£NSES
99,405,810
591,223
45,124,690
2,385,050
147,506,773
Reserves
250,000
1,483
1,031,756
2,450
1,285,693
TOTAL EXPENDITURES AND RESERVES
991655,810
592,706
46 ,156,440
2,387,510
148,792,466
B2 THE PALM BEACH POST REAL NEWS STARTS HERE I TUESDAY, AUGUST 27, 2013
NOTICE OF.,_PUBUC HEARING
TENTATIVE BUDGET AND PROPOSED MILLAGE _RATE
CITY OF DELRAY BEACH
OCTOBER 1, 2013 SEPTEMBER 30, 2014
The City of Delray Beach, Florida will be 'holding a Public Heoring.on the Proposed Budget for 2013 -201A on
Tuesday. September 3.201,3 at 7:00 PM in the Commission Chambers at City Hall, 100 N.W. 1st Avenue. All citizens
are invited to attend the hearing and may make written or oral comments or ask questions regarding the budget.
Exkibit A
Budget Summary
GENERAL DEVELOPMENT ENTERPRISE REVENUE
FUND FUND FUNDS FUNDS TOTAL
CASH IU,IAMCESBROUWFORWARD 1,541,660 0 1;554,250 0 3,095,910
ESTIMATED REVENUES: +
TAXES Milluges
AD VALOREM TAXES 7.4546 47,304,160 - 0 0 0 47,304,160
ADVALOREMTAXES 0AA53 2,168,970 0 0 0 2,168,970
AD VALOREM- DEUNQUEW 350,000 0 0 0 35D,000
AD VALOREM • ODA 1.0000 0 535,706 .0 0 535,706
Sales &Use Taxes 1,305,000 0 0 0 1,305,000
UfilityTaxes 5,235,000 0 _ 0 - 0 5,235,000
Other Taxes 4,174,000 0 0 0� 4,174;000
Franchise, Licenses & Permits 5,991,630 0 1,200 0 8,992,830
Inlergavernmental 6,599,600 0 245,750 651,100, 7,496,450
Cho rgas for 5e__ 10,517,540 0 43,029,310 0 53,546,850
Fines &For(eiMes 99BAO 0 0 93,750 1;092,250
Miscellaneous Revenues 5,916,510 57,000 250,930 618,040 6;842,480
Olher Financing Sources 4,553,240 0 1,075,000 1,024,620 6,652,860
TOTALREVENUES AND OTHER
FINANCING SOURCES 98,114,1,50 592,706 44,602,190 2,387,510 . 145,696,556
TOTAL ESTIMATED REVENUES
AND BALANCES 94,655,810 592,706 46,156,440 2;387,510 148,792,466
EXPENDMiRES /EXPENSES:
General Government Services 10,106,640 0 0 10,106,640
Public Safety 56,125,660 4 0 93,750 56,219,410
Physical Environment 560,870 0 27,611,360 0 _ 28,172,230
Transportation 3,523,710 0 0 0 3,523,710
Economic Environment 7,315,770. 591,223 0' 1,397,620, 9,304,613
Human Services 59,750 0' 0 0 59,750
Culture & Recreation 14,499,550 0 3,667,720 893,680 19,060,950
Debt Service 3,996,990 0 6,388,980 0 10,585,970
Other Financing USES 3,216,870 0 7,256,630 0 70,473,500
TOTAL EXPENDITURES /EXPENSES 99,405,810 591 223 . 45,124,690 2,38$,050 147,506,773
Reserves 250,000 1,483 1,031,750 2,460 1,285,693
TOTAL EXPENDITURES AND RESERVES 99, $,810 592,706 46,156,440 2,387,510 148,792,446
THE TENTATIVE, ADOPTED AND /QR FINAL BUDGETS ARE ON FILE- IN.THE OFFICE OF THE ABOVE MENTIONED
TAXING AUTHORITY AS'A PUBLIC RECORD,
The proposed budget may be Inspected atihe office of the City Clerk at City Hall, 100 KW..1 st Avenue, Delray
Beach, Florida from 8:00 A.M. to 5:00 P.M. Monday through Friday except holidays. The Commission will meet
in the Commission Chambers of City Hall on the 3rd day of September, 2013 at 7:00 PM. [or at any continuation
of such meeting which is set by the Commission] at which time the resolutions will be read by title only and all
persons interested will be given an opportunity to be heard. Please be advised that if a person or persons decides to
appeal any decision made by the City Commission with respect to any matter considered at this meeting or hearing,
such person will need a record of these proceedings, and for this pu "-pose such persons may need to ensure that,
a verbatim record of the proceedings is made, which record includes the les6mony and evidence updn which the
appeal �s to be based. The City does not provide or prepare such record..
CITY OF DELRAY BEACH
CHEVELLE D. NUBIPI, MMC
PUB: Tuesday August 2yj 2013 CITY CLERK