Res 24-14 RESOLUTION NO. 24-14
A RESOLUTION OF THE CITY COMMISSION OF THE CITY
OF DELRAY BEACH, FLORIDA, AMENDING RESOLUTION
NO. 44-13 ADOPTED SEPTEMBER 17, 2013 WHICH NIA-DE
APPROPRIATIONS OF SUMS OF MONEY FOR ALL
NECESSARY EXPENDITURES OF THE CITY OF DELRAY
BEACH, FLORIDA, FOR THE FISCAL YEAR 2013/2014, BY
SETTING FORTH THE ANTICIPATED REVENUES AND
E1�'1?ENDITURES FOR THE OPERATING FUNDS OF THE
CITY FOR THE FISCAL YEAR 2013/2014; REPEALING ALL
RESOLUTIONS INCONSISTENT HEREWITH.
NOW, THEREFORE, BE IT RESOLVED BY THE CITY COMMISSION OF
TILE CITY OF DELRAY BEACH, FLORIDA, AS FOLLOWS:
Section 1. That Section 1 of Resolution No. 44-13 adopted by the City Commission
of the City of Delray Beach, Florida, on September 17, 2013,is hereby repealed, and a new Section 1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 die qualifications contained in this resolution, all
approptiations made out of the General Fund are declared to be waxitnutm, conditional and
proportionate appropriations, the purpose being to inake the appropriations payable v1 full it7 die
amounts herein named if necessar�T and then only in the event the aggregate tevenues collected and
other resources available dnU- g die period cornnnencing the 1" da�T of October, 2013, and ending
the 30"' day of September, 2014, for which the appropriations are trade, ate sufficient to pay all the
appropriations in full. Otherwise, said appropriations shall be deemed to be payable in such
proportion as the total sure of realized revenue of the General Fund is to the total amount of
revenues estimated by the City Con-11-f ssion to be available ill the period cornnzencing the 1" day of
October, 2013, and ending the 30`x' day of September, 2014-
Section 3. That all balances of the appropriations payable out of the General Fund
of the Cit, Treasurys 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 1" day of October, 2013. However, nothing in Ibis 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 dze 1"
day of October, 2013.
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 obtai ned. if such depatttatent,
bureau, agency or individual shall exceed the amount of its appropriation without such consent and
approval of the City Commission, the adtn_ilustrativ c officer or individual, in the discretion of the
City Cornnaission, may be deeincd guilty of neglect of official duty and may be subject to removal
therefor.
Section 5. That nothing in this resolution shall be construed as authotizi g any
reduction to be inade in the amounts appropriated in this resolution for the payriient 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 Server Fund, Sanitation Fund of any oilier Fund of the City shall be
expended for any purposes other than those for which they axe appropriated, and it shall be.tine duty
of the Budget Officer andlot: Chief Financial Officer to report known violations of dais section to
the City Nlanager.
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 S. That the foregoing budget is hereby adopted as the official budget of the
City of Delray Beach, Florida, for die aforesaid period. However, the restrictions with respect to die
expenditures/expenses of the fluids appropriated shall apply only to die lump sum ainounts for
classes of expenditures/expenses wlaich have been inchxded.in this resolution.
Section 9. Tliat public hearings were held on the tax levy and the budget on
Septeinber 3, 2013, and September 17, 2013.
Section 10. That this resolution shall become effective immediately upon passage.
PASSED AND ADOPTED in regular session on t ay of May, 2014.
MAYOR
ATTEST:
City Clerk
2 RES.NO.24-14
Fxhibit A(As amended)
Budget Summary
General Fund DOWNTOWN SPECIAL
Amended DEVELOPMENT ENTERPRISE REVENUE
FY 13114 FUND FUNDS FUNDS TOTAL
CASH BALANCES BROUGHT FORWARD 1,506,528 3,699,844 256,082 5,640,116
ESTIMATED REVENUES:
TAXES Millages
AD VALOREM TAXES T1511 45,441,720 0 0 0 45,441,720
AD VALOREM TAXES 03453 2,168,970 0 0 0 2,168,970
AD VALOREM-DELINQUENT 350,000 0 0 0 350,000
AD VALOREM-DDA 1.0000 0 535,706 0 0 535,706
Sales&Use Taxes 1,315,000 0 0 ❑ 1,305,000
Utility Taxes 5,635,000 0 0 0 5,235,000
Other Taxes 4,064,000 0 0 0 4,174,000
Franchise, Licenses&Permits 9,224,580 0 1,200 0 8,992,830
Intergovernmental 6,820,006 0 217,750 1,718,041 8,535,391
Charges for Services 1 0,639,900 0 42,797,310 0 53,314,850
Fines&Forfeitures 958,000 0 0 93,750 1,092,250
Miscellaneous Revenues 6,231,555 57,000 249,950 632,116 6,855,576
Other Financing Sources 12,528,360 0 1,075,000 1,024,620 6,652,860
TOTAL REVENUES AND OTHER
FINANCING SOURCES 105,377,091 592,706 44,341,210 3,468,527 144,654,153
TOTAL ESTIMATED REVENUES
AND BALANCES 106,883,619 592,706 48,041,054 3,724,609 150,294,269
EXPEN DITURESIEXPENS ES:
General Government Services 10,154,463 0 0 0 9,843,550
Public Safety 55,236,756 0 0 138,750 55,640,080
Physical Environment 557,510 0 29,093,411 0 29,646,861
Transportation 3,398,495 0 0 0 3,362,190
Economic Environment 7,030,610 591,223 0 2,644,432 10,266,265
Human Services 59,750 0 0 39,607 99,357
Culture&Recreation 14,372,175 0 3,718,283 896,680 18,936,123
Debt Service 12,806,990 0 6,588,980 0 10,585,970
Other Financing Uses 3,216,870 0 7,421,750 D 10,638,620
TOTAL EXPEND[TURESIEXPENSES 406,833,619 591,223 46,822,424 3,719,469 149,019,016
Reserves 50,000 1,483 1,218,630 5,140 1,275,253
TOTAL EXPENDITURES AND RESERVES 106,883,619 592,706 48,041,054 3,724,609 150,294,269
i
The General Fund Budget as of the six month period ending March 31, 2014
totaled $98,145,575. Adjustments of$8,738,044 were made for an amended total
of$106,883,619.
Variances are discussed in more detail below.
Surplus Brought Forward: Surplus brought forward was decreased by $387,337. This represents
an amount which is not needed to balance this current year's budget.
Ad Valorem Tax Revenue
A total of $42,728,785 or 89% of the budget was collected for this revenue category. The City
can expect to be at budget at fiscal year-end.
Sales and Use Taxes
Sales and Use Taxes totaled $656,221 or 50% of the budget. The City can expect a surplus of
$10,000 due to optional gas tax revenues coming in better than anticipated.
Utility Taxes
Utility Tax revenues totaled $2,569,855 or 49% of the budget. The City can expect a surplus of
$400,000 at fiscal year-end based on a projected increase in utility taxes based on electric.
Business Tax Receipts
License revenues totaled $715,191 or 100% of the budget. The City can expect a surplus of
$25,000 at fiscal year-end based on prior year history.
Other Taxes
The communication service tax (CST) revenue collections totaled $1,667,935 or 48% of the
budget. The City can expect a shortfall of $135,000 due to revenues coming in less than
anticipated.
Licenses& Permit Revenues
Permit revenues totaled $2,556,566 or 58% of the budget. The City can expect a surplus of
$39,500 at fiscal year-end. The revenue collection is up 12% from the prior year. Notable
percentages to date are as follows: general building permits (52%), electrical (48%), plumbing
permits (52%), air conditioning permits (51%), gas permits (63%), paving permits (87%), roof
permits (49%) and landscape permits (110%).
Franchise Fees
The City has collected $2,567,278 or 56% of the budget for this category. The City can expect a
surplus of$193,450 primarily due to an increase in the franchise fees based on electric and to a
change in the beach services contract ($38,750).
Intergovernmental Revenues
Intergovernmental revenues are at $3,354,459 or 51% of the budget. The City can anticipate a
surplus of $220,406 at fiscal year-end due to state sales tax revenue ($199,000), Justice
Assistance Grant ($18,868), PBCO occupational license revenue ($15,000) coming in better than
anticipated offset by an estimated shortfall in state revenue sharing ($45,000).
Charges for Services
Charges for Services totaled $5,519,534 or 52% of the budget. The City can expect a surplus of
$122,360 at fiscal year-end. Notable percentages to date are as follows: zoning fees (78%), plat
approval fees (53%), site plan approval fees (43%), conditional use fees (43%), miscellaneous
land use applications (51%), beach overlays (39%), certifications/copies (66%), road impact fees
(18%), beach parking (40%) and beach parking permits (144%).
Fines and Forfeitures
Fines and Forfeitures totaled $552,077 or 55% of the budget. The City can expect a shortfall of
$40,500 at fiscal year-end due to an estimated shortfall relative to ticket revenue ($20,000),
civil violations ($4,000) and false alarm fees ($20,000) offset by an estimated surplus in
fines/code enforcement ($4,000).
Miscellaneous Revenue
Miscellaneous revenues totaled $1,472,602 or 54%of the budget. The City can expect a surplus
of$315,045 based on an expected surplus due to a CRA/reverter clause contract ($266,000),
Auburn Trace interest ($93,000) as well as VISA rebates ($15,000). This is offset by lower than
expected interest earnings ($20,000), interest from tax collections ($16,000) and Caron House
PILOT ($18,170).
Recovery of Administrative Costs
Recovery of Administrative Costs is at $1,229,500 or 50% of the budget. The City can expect to
be at budget at fiscal year-end.
Interfund Transfers
Interfund Transfers are at $6,000 or 43% of the budget. The City can expect to be at budget at
fiscal year-end.
Contribution from Other Funds
Contributions from Other Funds are at $1,787,979 or 39% of the budget. The City can expect a
shortfall of $834,880 at fiscal year-end due to an incorrect budget for the sale of SCRWTDB
capacity ($963,000) offset by an increase for funding the Buyer's position for 5 months
($18,120) and funding for legal fees related to the Waste Management contract ($110,000).
Extraordinary Item
The extraordinary item totals $8,810,000 and represents debt proceeds relative to the 2013
General Obligation Refunding bonds.
Budget Amendment
Fiscal Year 2013-2014
General Fund Expenditures
The departmental adjustments overall total an increase of $8,738,044. 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 decrease in General Government expenditures totals$239,658.
Due to vacancies in the Human Resources, City Manager, Finance Administration, Planning & Zoning, and
Engineering divisions, salaries and benefits were reduced by$303,250.Unanticipated term pays and severance were
added to the Finance Administration, City Attorney,Administrative Services and Planning&Zoning divisions in the
amount of$325,168. The Public Information division is reducing expenses by $3,000 for funds not needed in the
other contractual services account as the Peak Democracy forum will not be held. The City Clerk's department is
increasing $1,000 due to the increase in costs related to the March election. The Finance Administration division is
adding a Buyer position for the remainder of the year which is funded by a transfer from the Water and Sewer fund
for $18,120 and increasing the temporary services account by $23,600 due to covering vacancies with temporary
employees. The City Attorney's department is increasing by$153,000 for costs related to the Police and Fire pension
actuarial studies, lobbying services and legal costs related to Waste Management which is funded by a transfer of
$110,000 from the Sanitation Fund. The Administrative Services division is decreasing $3,500 for decreased utility
costs at City Hall. The Clean & Safe division is decreasing $840 due to funding the salaries for the SEIU contract
increase ($1,160) offset by a decrease in gardening supplies ($2,000). The Planning& Zoning division is increasing
$22,610 for additional part time needed due to vacancies ($8,980), additional for beach overlay fees ($11,270) and
express messenger charges ($2,360). The Building Maintenance division is increasing by$6,750 for salary increases
due to the SEW contract.
Cultural and Recreation
This function will increase$41,940 overall with increases of$51,440 due to salary increases from the SEIU contract
and a reduction of$9,500 in costs in the Tennis Stadium division.
Public Safety
This category includes the Police and Fire Departments and Community Improvement. The decrease in the Public
Safety budget category equals$393,254.
The Police and Fire pension accounts are being reduced by $659,520 to match the budgeted amounts to the actual
payment for the fiscal year. Police personnel services are being reduced$10,000 overall for reduction in salaries due
to vacancies ($40,000) offset by increases in overtime ($20,000) and part time ($10,000). An additional $51,676 is
being added to the Police Operations overtime accounts, but is offset by grant revenue. Various police operating
accounts are being increased$137,000 for anticipated expenses for the remainder of the fiscal year.
The Fire personnel services is increasing by$21,540 overall due to a reduction in salaries due to vacancies($75,000)
offset by an increase to overtime($96,540).
The Building Inspection division is increasing$66,050 to include transferring the Litter Prevention Coordinator from
the Sanitation fund to the general fund($60,090), the hiring of an additional Building Inspector on June 1 ($16,960)
and plan review services($8,000)offset slightly by savings in salaries due to a vacancy($19,000).
Budget Amendment
Fiscal Year 2013-2014
Phvsical Environment
This function will increase by$4,060 for salary increases from the SETU contract in the cemetery division.
Transportation
This category includes the Public Works Deparbrient. The department has four divisions, Streets, Traffic Operations,
Parking, and Street Lighting. There is net departmental increase of$35,640. The funding for salary increases due to
the SEIU contract is$16,640 and$19,000 is requested in the Parking Facilities division to increase OSS garage staff
during construction of NE I"St and NE 1"Ave intersection and the purchase of additional smart cards.
Economic Environment
There will be no changes to this function.
Human Services
There will be no changes to this function.
Debt Service
This function will increase $8,810,000 overall to record the 2013 GO Refunding Bonds issued November 21, 2013
and approved by the City Commission on November 19,2013. There is a revenue offset for this item.
Transfers
There will be no changes to this function.
Reserves
There will be no changes to this function.
Other Funds
Law Enforcement Trust Fund
This fund is increasing by $45,000 overall for anticipated purchases for the remainder of the year taken from fund
reserves.
Special Prom cts Fund
No changes or adjustment to this fund.
Neighborhood Services Fund
Fiscal Year 2012113 balances for CDBG,Neighborhood Housing, SHIP,Hope 111, and Curb Appeal programs were
brought forward and NSP proceeds from the sale of properties were budgeted. The overall increase for this fund is
$1,101,977.
Beautification Trust Fund
This fund will increase$3,000 overall to budget additional CRA funding for the SW 2nd St Beautification project.
Budget Amendment
Fiscal Year 2013-2014
Beach Restoration Fund
No changes or adjustment to this fund.
General Construction Fund
No changes or adjustment to this fund.
City Marina Fund
No changes or adjustment to this fund.
Sanitation Fund
This fund will decrease $194,640 overall. Adjustments were made in revenues to reflect decreased rates and other
anticipated changes for a decrease of$260,980. Personnel changes in the amount of$60,090 were made for the
transfer of the Litter Control Coordinator to the General Fund. Additional expense adjustments are$100,000 in other
professional services for costs related to the garbage services bid, $110,000 in a transfer to the general fund for legal
fees pertaining to Waste Management and a reduction in the project reserve of$344,550. Prior year surplus in the
amount of$66,340 is being used to balance the fund.
Water and Sewer Fund
This fund will increase by $574,990 overall. The transfer to the Water and Sewer Renewal and Replacement fund
will be increasing by $1,000,000 to accelerate the Automatic Metering Infrastructure project. Other expense
increases are $18,120 for the transfer to the General Fund for the Buyer position and $56,870 in various salary
accounts for the SEIU contract increase. The project reserve account is being reduced by $500,000 to offset part of
this increase.Prior year surplus in the amount of$574,990 is being used to balance the fund.
Water and Sewer Renewal and Replacement Fund
This fund will increase$1,000,000 overall to accelerate the Automatic Metering Infrastructure project.
Municipal Golf Course
No changes or adjustments to this fund.
Lakeview Golf Course
No changes or adjustment to this fund.
Storm water Utility Fund
No changes or adjustment to this fund.
Garaize Fund
No changes or adjustment to this fund_
Insurance Fund
The revenues are being adjusted in this fund to decrease prior year surplus used to balance by $305,205 offset by
additional revenue for recovery of prior year experience.
Coversheet Page 1 of 1
•
MEMORANDUM
TO: Mayor and City Commissioners
FROM: Jack Warner, Chief Financial Officer
Lisa Herrmann, Budget Officer
THROUGH: Robert A. Barcinski, Acting City Manager
DATE: May 1, 2014
SUBJECT: AGENDA ITEM 9.C.-REGULAR COMMISSION MEETING OF MAY 20,2014
RESOLUTION NO.24-141MID YEAR BUDGET AMENDMENT
BACKGROUND
This is the mid year budget amendment for FY 2013-14. Overall expenses in the general fund will
be decreasing by $71,956 and revenues will be increasing by $315,381. This allowed the reduction of
prior year surplus that was used to balance the budget by $387,337. There is an extraordinary item
added to the budget which is $8,810,000 to record the 2013 GO Refunding Bonds approved by the City
Commission on November 19, 2013. The addition of this item results in an overall increase to the
general fund of$8,738,044.
Detailed explanations of the changes in the revenues and expenses are attached.
City Attorney Review: This item complies with all applicable City ordinances.
Finance Department Review: This item was submitted by the Finance Department.
Discussion: The Commission is requested to consider Resolution No. 24-14 which amends the FY
2013-14 budget.
RECOMMENDATION
Recommend approval of Resolution No. 24-14 amending the FY 2013-14 budget.
http://itwebapp/Agendalntranet/Bluesheet.aspx?ItemID=7881&MeetingID=504 12/8/2014