Res 32-01RESOLUTION NO. 32-01
A RESOLUTION OF THE CITY COMI~SSION OF THE CITY
OF DELRAY BEACH, FLORIDA, AMENDING RESOLUTION
NO. 71-00 ADOPTED SEPTEMBER 19, 2000, WHICH MADE
APPROPRIATIONS OF SUMS OF MONEY FOR ALL
NECESSARY EXPENDITURES OF THE CITY OF DELRAY
BEACH, FLORIDA, FOR THE FISCAL YEAR 2000/2001, BY
SETI'ING FORTH THE ANTICIPATED REVENUES AND
EXPENDITIJRES FOR THE OPERATING FUNDS OF THE
C1TY FOR THE FISCAL YEAR 2000/2001; REPEALING ALL
RESOLUTIONS INCONSISTENT HEREWITH.
NOW, THEREFORE, BE IT RESOLVED BY THE C1TY COMMISSION OF
THE CITY OF DELRAY BEACH, FLORIDA, AS FOLLOWS:
Section 1. That Section 1 of Resolution No. 71-00 adopted by the City Commission
of the City of Delray Beach, Florida, on September 19, 2000, is hereby repealed, and a new Section 1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 dedared 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 1't day of October, 2000, and ending
the 30~h day of September, 2001, 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'~ day of
October, 2000, and ending the 30~h day of September, 2001.
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, 2000,
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 1 ~ day of October, 2000. 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't
day of October, 2000.
Section 4. That no department, bureau, agency or individual receiving
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 promptly 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 induded in this resolution.
Section 9. That public hearings were held on the tax levy and the budget on
'September 7, 2000, and September 19, 2000.
Section 10. That this resolution shall become effective immediately upon passage.
PASSED AND ADOPTED in regular session on this the 1st day of May, 2001.
MAYOR
Acting City Clerk
-2-
Res. No. 32-01
Exhibit A
BUDGET SUMMARY
crrY OF DELRAY BEACH, FLORIDA
FISCAL YEAR 2000-2001
TAXES
AD VALOREM TAXES
AD VALOREM TAXES
AD VALOREM - DELINQUENT
AD VALOREM - DDA
Sales & Use Taxes
Franchise Taxes
Ulility Taxes
Licenses & Permits
Intergovernmental
Charges for Services
Fines & Forfeitures
Miscellaneous Revenues
Other Financing Sources
TOT,N. REVENUE1 ANO OTHER
FINANCING SOURCES
TOTAL ESTIMTED REVENUES
AND BALANCES
GENERAL DEVELOPMENT ENTERPRISE
FUND FUND FUND8
1,803,054 60,520 7,691,722
23,576,020
2,221,170
64,380
1,560,400
3,296,600
6,575,00O
2,373,310
6,135,810
4,931,690
703,100
3,074,000
2,968,910
140,080
6,000
57,480,390
146,080
59,283,4~
206,600
SPECIAL
REVENUE
FUNDS
1,482,001
113,070 1,279,520
28,533,750 101,400
25,130
1,480,098 73,180
, 57~000 1~432,180
30,183,918
37,8~5,640
2~91,1,,,;410
4,393,,411
TOTAL
11,037,297
23,576,020
2,221,170
64,380
140,080
1,560,400
3,296,600
6,575,000
2,373,310
7,528,400
33,566,840
728,230
4,633,278
4,458r090
90,721 ~798
101,759,095
EXPENDiTURES/EXPENSES:
Genera! Govemment Services
Public Safety
Physical Environment
Tran~oortation
Economic Environment
Human Services
Culture & Recra~tion
Debt Service
Other Financing Uses
TOTAL EXPE#DrrURE~.XPEN~E$
TOTAL EXPENDITUI~S AND RESERVES
6,157,664
31,966,543
326,795
1,372,658
1,762,859
131,000
7,811,025
5,040,560
4,644~684
59,213,788
69,656
206,600
206,600
0
206,600
22,506,413
3,895,289
5,944,890
5~079~700
37,426,292
449~348
37,875,640
39,170
2,808,172
996,450
297~ 130
4,140,922
252~489
4,393,411
6,157,664
32,005,713
22,833,208
1,372,658
4,777,631
131,000
12,702,764
10,985,450
10,021,514
100,987,602
771,493
101,759,095
RES. NO. 32-0l
Mid Year Budget Amendment
Fiscal Year 2000-2001
Trite General Fund revenue budget as of tke six-montk period ending Marck 31, 2001 totaled
$57,199,039. Adjustments of $2,084,405 were made for an amended total of $$9,283,444.
Adjustments greater tkan $4,000 bare been noted.
General Fund Revenues
Prior Yq~r Sm'~lm/~mbra~es
An addJ6ona! amount of $1,186,633 will be trought f~rward fr~n prior ye~ surplus. This is c~mprised of
I;103,753 in additional b~d otmstru~cm and grant interest ~xnings used to off~t relative eacpmclitures as w~ll as
$1,082,880 for a CRA ~ relative to the W. Atlantic Avenue Beautification pro, ct. This category also includes
rzduction of $2,578 in incumbrances brought fotxvard.
,Ad V#lgrem Tax Revenue
A surplus of $22g,130 is expected from ad valorem taxes (I;208,750) and delinquent taxes ($19,380).
Sales and Use Taxes
A surplus of $15,000 is expected at this time due to an incrense in the projection for optional gas tax revenues.
A surplus of S128,100 is expected for l~is category.
tnsed on FPL sales ($125,000) and on gm ($4,000).
The surplus is mainly due to an increase in franchise fees
Utility Taxes
~The City can expect a surplus of $136,000 in this category. The sm-plus is due to an increase in the projectio~ for
'utility taxes Ixtsed on FPL sales ($150,000) and o~ gas sales ($31,000). This is offset by an estimated shortfall for
utility taxes based on BellSouth sales ($25,000) and telecommunication sales other than BellSou'd~ ($20,000).
The City can
inspections.
anticipate a short. Il of $7,000
due to a decrease in the projection for occupational license
A surplus of $29,700 is expected at this time. The surplus is mainly due to an increase in the projection for ~ee
permits ($19,000) and change ofcentractor fees ($5,000).
Mid Year Budget Amendment
Fiscal Year 2000-2001
~;encrt~l Fund Revenues {continuedJ
[sjternoverlglne~ Revem~
A surplus of $267,350 is expected due to an increase in the projections for state sales tax ($45,000), revenue
sharing ($159,000), as well as the Ma~Arthur Foundation Grant funding ($30,000). This is off~ by an estimated
shortfall in School District program fe~ ($32,000).
The City can anticipate a shortfall of $74,260 in this category. The shortfall is a result of an estimated shortfall in
site plan approval fees ($6,950), conditional use fees ($3,600), 1-Iighland Beach ($26,960), tennis memberships -
both sites ($13,000), tennis lesson ales ($45,000), and tennis gmeral admissions ($40,000). This is offset by an
increase in the projection for zoning fees ($6,800), certification/copies ($5,400), other general government fees
($4,000), transport fees - Highland Beach ($7,850), road impact administration fees ($9,000), Command Security
Corp. fees ($6,680), project inspection fees ($19,500), and a___~et~nts receivable for nuisance abatement ($10,000).
A shortfall of $36,400 is expected primarily due to a decrease in the projections for general fines ($50,000) and
penalties with respect to contractors not pulling building permits ($5,000). This is off~ by an increase in the
projection for code enforcement fines ($12,000) and ad valorem tax penalties ($5,600).
Interfund Transfers
A surplus of $232,000 is expected due to an increase in the projection for interest earnings on 1999 and 2000 Note
proceeds ($242,000) offset by a shortfall in the transfer from the Debt Service Fund ($10,000).
i Contributiom from Other Funds
A shortfall of $22,000 is expected due to a reduction in the in lieu of tax transfer from the Storm Water Fund
($1,000) and the Water and Sewer Fund ($26,000). This is offset by an increase in the contn"mstion from the both
the Municipal Golf Course Fund and Lakeview Golf Course Fund ($5,000).
Mbcellaneous Reyenue
A surplus of $3,730 is expected. The surplus is mainly due to an estimated surplus in interest on ad valorem tax
revenue ($7,490), interest on accounts receivable ($6,000), interest on investments ($9,000), and donated property
(I;22,750). This is offset by a shortfall in the interest on accounts receivable for Woods of Southridge ($5,000),
reimbursement of salary expense relative to the CRA ($25,950) and the Friends of Palm Beach County - Weed &
Seed revenue ($12,880).
Mid Year Budget Amendment
Fiscal Year 2000-2001
General Ftmd Ert~nditttres
General Government
'l'nis category includes the legislative and administrative departments ofthe City and the miscellaneous division.
The increase in General Government expenditures totals $147,482.
The majority of this incresse is in the Miscellaneous division in order to fund the $57,000 lean to EPOCH which
will be repaid in fiscal year 2002 as well as the $57,290 due to Langton Associates for grant writing services.
Also included in all the departments in this category is the additional funding needed to ~over the inereasod health
insurance premiums as a result of a new contract with Cigna Healthcare.
Public S~e~v
This category includes the Police and Fire Depamnents and Community Improvement. The increase in Public
Saf~y expenditures totals $393,843.
The Police Department's budget increase includes money to cover additional health insurance expenses as well as
the cos~ of adding disability insurance for all sworn positions.
The increase/n the Fire Department totals $187,863. This includes $25,000 for the new clinic contract as well as
money to cover increased health premiums and the ~_,M~on of disability insurance for certi6ed personnel. Also
included is the purchase of 6 capnography units funded by a State of Florida EMS Grant.
The Community Improvement budget shows a net increase of S! 7,139 mainly due to the increase in the cost of
health insurance.
Physical Environment
This category, which c, onsists of Public Works Administration and the Cemetery, includes a decrease of S21,26S
mainly resulting from salary surpluses due to vacancies in these divisions.
The net change in this category is an increase of $14,909 mainly due to increased utility expenses for street
lighting. Also included is funding to cover termination pay and increased health insurance pr~niums which are
partially offset by salary savings from vacancies.
F. eonomic Environment
This category shows a net increase of $122,179 largely due to the purchase of the Back Roam. Also included in
this category is the additional $30,000 for the Downtown Business Area Design Charette and Physical Plan which
is offset by revenues ~'om the b~a~rthur Foundation.
Mid Year Budget Ameudment
Fiscal Year 2000-2001
General Fund F. zoenditures (continued?
Culture and Recreation
This category includes the Parks and Recreation Depar~ent, the Old School Squnre Grant and the Library. The
changes in this category equate to a net decrease of $89,105. The majority of this surplus is the result ofvncancies
in the Parks Maintenance division. Additional funding is included to cover termination pay as n result of the
r~iretnent of the Assistant Parks and Recreation Director as well as the additional cost of health insurance due to
Debt Service
The decrease in debt setwice is due to a change in the actual expense corning in less than anticipated.
This category accounts for lnterfund transfers. The increase in expenditures to, als $1,459,724. included in this
total is a transfer to the Tennis Stadium Fund orS150,300 to cover the decrease in revenues associated with the
naming fights and the Citrix Tournament. An additional $24,000 is being transferred to the Beautification Fund
due to increased revenue from utility taxes. A transfer to the Special Projects Fund of 539,1 ]4 is included as the
City's matching portion of the 1999 and 2000 Block Grants.
The General Construction Fund transfer increase includes additional funding for expenses associated with the
Delray Swim and Tennis Club renovations as well as court rehabilitation and irrigation at the Tennis Center. Also
included in this transfer is funding for n_ _,4d_ i ti on al computer equipment including a City web server which will
enable the MIS division to establish a City web page to eventually house all departmental web pages. A transfer of
$1,052,8g0 is included for a CRA loan relative to the W. Atlantic Avenue Beautification project with funding
The remaining balance aRer all revenue and expense adjustxnents were made resulted in an increase in contingency
funds of $60,631 for a balance of $69,656.
Mid Year Budget Amendment
Fiscal Year 2000-2001
O~bcr Funds
Law Enforcement Trust Fund
This budget is being adjusted to a__ccount for the actual revenues received during this fiscal year and to adjust the
balance brought forward from fiscal year 2000 to the actual fund balance as of September 30, 2000. A small
amount of funds are being used to offset negative a__,x~mnts and the balance is being placed in reserves.
Tenab Stadium Fund
An additional $! 50,300 is being brought over from the General Fund to cover the deficit in the sponsorships and
CJtrix revenues. Also included is the donation from Palm Beach County f~r the Venus and Serma Williams
Tournament, which was held in April and benefits the OWL Foundation. 'Vnis $25,000 adjustment is reflected in
both the revenues and expenses.
CommllI~ DeveloDmeM Fund
Fiscal Year 1999/00 belances for CDBG, HOME, SHIP, Substance Alxue, Hope3, and the Renaissance Program
were brought forward. Also included is a reduction in the Substance Alxtse Grant based on the actual award for
fiscal year 2001.
Beautifa~tion Trust Fund
Due to increased revenue from utility taxes, an additional $24,000 is being ~ransferred into this fund bom the
General Fund. A portion of this is being utilized to cover the increased health insurance premiums for employees
in this fired and the balance, $23,010, is being placed in reserves.
,~qsdtation Fund
'.The change in the Sanitation Fund totals $6,500 to record the Waste Tire Grant which was awarded November 27,
2000. This money was used to replace the gym floor at the Fire Department.
Wa~er and Sewer Fund
Changes in the Water and Sewer Fund amounted to an inere~se in the budget of $1,075,450 for a total budget of
$26,423,172. Included is $916,750 for emergency repairs that were approved by the South Central Regional
Wastewater Treatment and Disposal Board These repairs were funded and approved in fiscal year 2000 but were
not incurred until this year. Funding bom prior year surplus is included to offset this expense. Also included is
additional funding to cover the increased health insurance premiums.
Munleioal Golf Course
The revenue increase of $23,780 in this fund is due to the recovery of prior year expenses. The majority of this
additional funding is being set aside in reserves.
Mid Year Budget Amendment
Fiscal Year 2000-2001
Other Funds t'continuedJ
Minor adjus~ents are being made to severn] line items in this bt,d~oet, however the net total remains unchanged in
this fund.
StormWater UIt~Jfies
An increase of $65,518 is mainly due to bond interest earnings as well as minor adjustments in other miscellaneom
Gnrsme Fund
Adjustments in this fund combine for a net increase of $31,950. An additional $120,000 is being budgeted due to
the increasing costs of fuel. This change is reflected in both the garage expenditures and the departmmtal
revenues. This increase is partially offset by a reduction in both the Outside Service and the Labor Charges.
Adjustments are also being made to cover the increased health insurance premiums.
Insurance Fund
Adjustments to this fund include the increased exposes for the City's health insurance plan through Cigna
Healthcare, which went into effect March 1, 2001. Revenues received from the departments and the associa~
expenses are both being adjusted based on these new rates. Other minor adjustments ~re being made to correspond
to changes made in various benefit line items due to staff vacancies throughout the City.