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Res 35-00RESOLUTION NO. 35-00 A RESOLUTION OF THE CITY COMMISSION OF THE CITY OF DF.I.RAY BEACH, FLORIDA, AMENDING RF~OLUTION NO. 62-99 ADOPTED SEPTEMBER 21, 1999, WHICH MADE APPROPRIATIONS OF SUMS OF MONEY FOR Ali. NECESSARY EXPENDITURES OF THE CITY OF DELRAY BEACH, FLORIDA, FOR THE FISCAL YEAR 1999/2000, BY SETTING FORTH THE ANTICIPATED REVENUES AND EXPENDITURES FOR THE OPERATING FUNDS OF THE CITY FOR THE FISCAL YEAR 1999/2000; REPEALING .AI.I. RESOLUTIONS INCONSISTENT HEREWITH. NOW, THEREFORE, BE IT RESOLVED BY THE CITY COMMISSION OF THE CITY OF DFJ.RAY BEACH, FLORIDA, AS FOLLOWS: .Section 1. That Section 1 of Resolution No. 62-99 adopted by the City Commission of the City of Delray Beach, Florida, on September 21, 1999, is hereby repealed, and a new Section 1 is enacted and amended to read as follows: That the following sums of money, attached hereto and marked Exhibit "A", are hereby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 qmlificafions 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 1s' day of October, 1999, and ending the 30~' day of September, 2000, 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 awil_~ble in the period commencing the 1s' day of October, 1999, and ending the 30~ day of September, 2000. 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, 1999, 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, 1999. 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 1st day of October, 1999. Section 4. That no depaxtment, 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 dep~unent, 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 included in this resolution. Section 9. That public hearings were held on the tax levy and the budget on September 7, 1999, and September 21, 1999. Section 10. That this resolution shall become effective immediately upon passage. PASSED AND ADOPTED in regulur session on this the 18m day of April, 2000. MAYOR ATI~ST: city Clerk Exhibit A BUDGET SUMMARY CITY OF DELRAY BEACH, FLORIDA FISCAL YEAR 1999-2000 REVISED CASH BALANCES BROUGHT FORWARD ESTIMATED REVENUES: TAXES AD VALOREM TAXES AD VALOREM TAXES AD VALOREM - DELINQUENT AD VALOREM - DDA Sales & Use Taxes Franchise Taxes Utility Taxes Licenses & Permits Intergovernmental Charges for Services Fines & Forfeitures Miscellaneous Revenues Other Financing Sources TOTAL REVENUES AND OTHER FINANCING SOURCES TOTAL ESTIMATED REVENUES AND BALANCES 6.91 0.74 1.00 GENERAL FUND 284,478 20,975,220 2,233,110 39,620 1,510,400 3,044,000 6,062,000 2,273,830 5,463,520 4,420,980 725,500 3,322,340 2,662,830 52,733,350 53,017,828 DOWNTOWN DEVELOPMENT ENTERPRISE FUND FUNDS SPECIAL REVENUE FUNDS 0 3,620,497 892,843 128,620 3,000 131,620 131,620 555,570 1,565,384 28,484,084 1,378,960 11,200 1,820,000 1,014,420 32,238~614 2,591,004 35,859,111 3,483,847 TOTAL 4,797,818 20,975,220 2,233,110 39,620 128,620 1,510,400 3,044,000 6,062,000 2,273,830 7,584,474 32,905,064 725,500 4,715,500 5~497,250 ,87,694,588 92,492,406 EXPENDfTURES/EXPENSE$: General Govemment Services Public Safety Physical Environment Transportation Economic Environment Human Services Culture & Recreation Debt Service Other Financing Uses TOTAL EXPENDITURES/EXPENSES Reserves TOTAL EXPENDITURES AND RESERVES 6,280,256 29,532,875 331,000 1,291,330 1,181,690 136,000 7,189,561 4,251,900 2,681,000 131,620 21,390,501 2,411,869 3,615,087 434,470 5,046,130 4,874,510 297,090 52,875,612 131,620 34,926,228 3,143,429 142,216 0 932,883 340,418 53,017,828 131,620 35,859,111 3,483,847 6,280,256 29,532,875 21,721,501 1,291,330 3,725,179 136,000 11,239,118 9,298,030 7,852,600 91,076,889 1,415,517 92,492,406 RES. NO. 35-00 MEMORANDUM TO: FROM: SUBJECT: DATE: MAYOR AND CITY COMMISSIONERS CITY MANAGER ~/6~ AGENDA ITEM # q ~ - REGULAR MEETING OF APRIL 18, 2000 RESOLUTION NO. 35-00 (MID-YEAR BUDGET ADJUSTMENT) APRIL 14, 2000 Resolution No. 35-00 makes mid-year adjustments to the adopted budget for Fiscal Year 2000. attached are support schedules and backup documentation for your remew. Recommend approval of Resolution No. 35-00 amending the mid-year budget. Also RefiAgmemo20.Res 35-00 Amending Ivhd-Year 2000 Budget TO: FROM: SUBJECT: DATE: MEMORANDUM MAYOR AND CITY COMMISSIONERS CITY MANAGER AGENDA ITEM # 9G - MEETING OF APRIL 18, 2000 RESOLUTION No. 35-99 - MID-YEAR BUDGET ADJUSTMENT APRIL 17, 2000 Please replace Exhibit A, Thank you item 9G, with the revised copy attached hereto. S/CITY CLERKJMEMO2000EXHIBIT A Mid Year Budget Amendment Fiscal Year 1999-2000 General Fund Summary The General Fund Revenue Budget for the period ending March 31, 2000 totalled $52,017,558. Adjustments of $1,000,270 were made for an amended total of $$3,017,828. Adjustments greater than $10,000 have been noted. Prior Year Surplus The amount of $50,000 was brought forward from prior year ending September 30, 1999. This represents funds that were budgeted but unspent in thc prior year with respect to the Washington property. Ad Valorem Tax Revenue The City can expect a surplus of $100,430 in this category. A surplus of $122,810 is expected for Current Ad Valorem Tax revenue and a shortfall of $22,380 is expected for Delinquent Taxes. Estimates are based on historical trending. Sales and Use Taxes A surplus of $90,000 is anticipated due to an increase in the projection for optional gas tax revenues. Franchise Taxes The City can expect a shortfall of $133,000 for this category. The shortfall is due to an estimated decrease in franchise fees based on electric usage ($140,000) offset by an increase in the projection for franchise fees based on cable service ($7,000). Franchise fees are down due to a decrease in electric rates by FPL. Utili .ty Taxes The City can anticipate a surplus of $262,000. The surplus is due to an increase in the projection for utility taxes based on Bellsouth telecommunication sales ($50,000) and on sales provided by finns other than Bellsouth ($462,000) offset by a shortfall in utility taxes based on electric sales ($250,000). The increase for Bellsouth utility taxes is based on historical trending. The increase in Telecommunication Other is mainly due to an increase in cellular phone usage. The decrease in utility taxes based on electric is due to a decrease in rates. Licenses A surplus of $20,150 is anticipated for this category. This is due to an increase in the projection for occupational license revenues ($29,000) offset by a decrease in the projection for occupational license Mid Year Budget Amendment Fiscal Year 1999-2000 inspections ($8,000) and sidewalk permits ($1,000). Occupational license revenues are up due to more business start-ups. Permit Revenues A surplus of 20,000 is anticipated for this category. This is due to increased projections for parking licenses ($7,000), shutter permits ($5,000), roof permits ($5,000), and no final inspection fees ($6,000) offset by a decrease in the projection for enzymes juice bar ($3,300). Intergovernmental Revenues A shortfall of $244,650 is expected at September 30, 2000. The shortfall is primarily due to decreases in the projections for the Weed & Seed Program ($100,150), Historic Preservation Grant ($10,000), cigarette tax ($5,000), state revenue sharing ($252,000) and the Historical Sites Survey ($2,800). This is offset by a surplus in state sales tax ($50,000), program fees from Palm Beach County School District ($34,000), Local Mitigation Strategy Grant ($12,000), County occupational license revenues ($6,000), and the Problem Solving Grant ($4,600). The reduction in the Weed & Seed program is due to the fact that the hiring of new employees did not take place at the beginning of the year. It should be noted that there is a corresponding decrease in expenditures for this program. The Historic Preservation Grant will not be received until FY01. A decrease in cigarette sales impacts both the revenue sharing line item and cigarette taxes. The decrease in the state revenue sharing line item is also due to a reversal of a prior year accounting entry that was made inadvertently. The increase for program fees from Palm Beach County is offset by a decrease in the program fees for after school in the Charges for Services category (see below). The Local Mitigation Strategy Grant was not anticipated at budget preparation time and, therefore, needs to be included. Charges for Services The City can anticipate a shortfall of $23,530 in this category. The surplus is primarily due to an estimated shortfall in program fees for after school ($34,000) and Police Security Services ($2,000). The program fees are offset by an increase in the Intergovernmental Revenue category as mentioned above. This shortfall will be offset by an increase in conditional use charges ($7,200), plat approvals ($3,000), project inspection fees ($14,500) and other governmental charges ($2,000). The increase in conditional use charges is due to historical trending. Fines and Forfeitures A surplus of $87,600 is expected primarily due to increase in the projections for general fines ($75,000), code enforcement fines ($10,000), and for penalties levied for not having a building permit ($5,000) offset by a decrease in the projection for penalties on ad valorem taxes ($7,000). General fines and code enforcement fines are up due to increased enforcement. Mid Year Budget Amendment Fiscal Year 1999-2000 lnterfund Transfers The City can expect a surplus of $292,270 in this category. This is due to transfers from the General Construction Fund to pay for debt service with respect to the 2000 Streets Note as well as the 1999 Communications Note. Contribution from Other Funds No variance is anticipated. Recovery of Administrative Costs No variance is anticipated. Miscellaneous Revenue A surplus of $479,000 is expected. The surplus is due to an estimated surplus in interest earnings ($140,000) and donated property ($333,500). Interest earnings are up due to the increase in investment rates. The revenue relative to the donated property is for the Williams and Comell properties. This revenue is offset directly on the expenditure side as reflected in the Miscellaneous Expense category. General Fund Revenues CATEGORY Ad Valorem Taxes Sales and Use Taxes Franchise Taxes Utility Taxes Licenses and Permits Intergovernmental Revenues Charges for Services Fines and Forfeitures Miscellaneous Revenues Other Financing Sources Surplus Brought Forward Total General Fund Revenues FY 00 APPROVED BUDGET 23,147,520 1,420,400 3,177,000 5,800,000 2,233,680 5,708,170 4,q~d,510 637,900 2,843,340 2,370,560 234,478 $52,017,558 PROPOSED ADJUSTMENT 100,430 90,000 (133,000) 262,000 40,150 (244,650) (23,530) 87,600 479,000 292,270 50,000 $1,000,270 FY 00 REVISED BUDGET 23,247,950 1,510,400 3,044,000 6,062,000 2,273,830 5,463,520 4,420,980 725,500 3,322,340 2,662,830 0 284,478 $53,017,828 Mid Year Budget Amendment Fiscal Year 1999-2000 General Fund Expenditures General Government This category includes the legislative and administrative departments of the City and the miscellaneous division. The increase in General Government expenditures totals $596,503. Management Information Systems funds are required in order to cover the deficit due to the need for continued services of a contract programmer continuing longer than we had anticipated. The additional funds in the Miscellaneous division are for the purchase of land associated with the expansion of the Tennis Center. The purchase of the Renner property is being funded from Recreation Impact Fees so a revenue transfer in from Fund 117 offsets this expense. The purchase of the Washington property was partially funded in fiscal year 1999, these funds are being brought forward from prior year surplus. Also included are funds to record the property donations by Williams and Cornell. There are matching revenues for these donations. Planning and Zoning shows a decrease largely due to the elimination of the Historic Preservation Grant which will not be received until next fiscal year. The increase in Engineering of $37,978 is due to the expenses associated with property surveys for the Tropic Isle canals, the Lavers property and the Tennis Center expansion. Public Safety This category includes the Police and Fire Departments and Community Improvement. The increase in Public Safety expenditures totals $518,943. The Police Department's budget increase includes money to cover additional overtime expenses. Also included is a net decrease of $96,155 for the Weed and Seed Program due to a decrease of $100,155 in grant funding from the Palm Beach County Sheriff's Office. The recording of donations received from the Friends of Palm Beach County for expenses not covered by the Sheriffs Office grant partially offsets this decrease. The increase in the Fire Department totals $474,129. This includes increased salaries resulting from the ratification of the labor agreement as well as additional overtime due to vacancies. Also included is the recording of the Community Emergency Response Team (CERT) grant awarded by the Department of Community Affairs in the amount of $13,100. The Community Improvement budget shows a net increase of $7,683 mainly due to funding the purchase of a personal computer and the necessary software to install a public kiosk in the lobby. This kiosk will enable customers to access information on the status of permits and site plan submissions eliminating the need to wait in lines or on the telephone. Physical Environment Includes an increase of $4,306 mainly due to additional funding needed for temporary services to assist with cemetery maintenance and upkeep. Mid Year Budget Amendment Fiscal Year 1999-2000 General Fund Expenditures (continued) The net change in this category is a decrease of $23,506 mainly resulting from surplus funds in the Traffic division due to vacant positions. Economic Environment This category shows a net decrease of $4,890 due to the adjustment in the share of ad valorem taxes due to the CRA. Culture and Recreation This category includes the Parks and Recreation Department, the Old School Square Grant and the Library. The changes in this category equate to a net decrease of $65,124. The majority of this surplus is the result of vacancies in the Parks Maintenance division. Additional funding is included in the amount of $37,000 for the resurfaeing of the Tennis Courts as well as $20,000 for increased staffat the Tennis Center. Debt Service The decrease in debt service is due to a change in the actual numbers for the 1999 and 2000 Revenue Bonds. Other Financin~ Uses This category accounts for Interfund transfers. The increase in expenditures totals $22,900. Included in this total is a transfer to the Tennis Stadium Fund of$11,900 for increased expenses associated with the Citrix Tournament. An additional $10,000 is being transferred to the Beautification Fund due to increased revenue from utility taxes. The remaining balance aider all revenue and expense adjustments were made resulted in an increase in contingency funds of $42,578 for a balance of $142,216. General Fund Expenditures CATEGORY/DEPARTMENT General Government Services City Commission City Manager Public Information Human Resources City Clerk Finance Administration Management Information Systems city Attorney Administrative Services Planning & Zoning Entailing PW Building Maintenance Miscellaneous Expenditure Total General Gov't Services Public Safety Police Fire Community Improvement Total Public Safety Physical Environment Public Works Administration Cemetery Total Physical Environment Transportation Streets Maintenance Traffic Operations Street Lighting Parking Facilities Total Transportation Economic Environment Miscellaneous Grants Other Financing Uses Total Economic Environment Human Services Miscellaneous Grants Total Human Services Culture and Recreation Parks and Recreation Other Grants and Aids Old School Square Library Total Cultur~ and Recreation Debt Service Other Financing Uses Reserves Total General Fund Expenditures FY00 APPROVED BUDGET 206,064 245,4O5 71,850 326,411 439,513 863,850 187,060 705,334 611,539 439,021 795,915 460,061 311,780 19,950 $5,683,753 15,825,723 10,980,650 2,194,459 $29,000,832 136,744 189,950 472,210 25%995 524)15 57,716 t;1,314,836 121,500 1,065,080 $1,186,580 136,000 $136,000 6,127,165 60,520 187,000 880,000 $7,254,685 S4,356,440 $2,658,100 $99,638 $52,017,558 PROPOSED ADJUSTMENT FY00 REVISED BUDGET (300) 3,150 0 0 (8,393) i,200 (422) 5,555 0 (7,018) (13,701) 37,978 (2OO) 578,654 $596,5O3 205,764 248,555 71,850 326,411 431,120 865,O50 186,638 710,889 611,539 432,003 782,214 498,039 311,580 598,604 ~,280,2~ 37,131 487,229 7,683 $532,043 15,862,854 11,467,879 2,202,142 $29,532~75 (885) 5,191 135,859 195,141 ~331,000 (300) (23,000) 0 (206) ($2~,5o6) 471,910 236,995 524,915 57,510 $1,291,330 0 (4,89O) (~4,890) 121,500 1,060,190 $1,181,690 0 136,000 $0 $136,000 (65,124) 0 0 0 ($65,124) (104,54o) $22,,900 $42,578 $1,000,270 6,062,041 60,520 187,000 880,000 $7,189,561 $4,281,900 $2,681,000 $142,216 $53,017,828 Mid Year Budget Amendment Fiscal Year 1999-2000 Other Funds Commullity, Development Fund Fiscal Year 1998/99 balances for CDBG, HOME, SHIP, Hope3, and the Renaissance Program were brought forward. Sanitation Fund The change in the Sanitation Fund totals $140 to record the donation received from BF[ to partially offset the cost of new benches for Pine Grove Elementary. Water and Sewer Fund Changes in the Water and Sewer Fund amounted to an increase in the budget of $288,734 for a total budget of $24,357,778. An additional $180,000 is needed for payments to the Wastewater Treatment Plant based on actual billings this fiscal year. Also included is $85,000 for emergency repairs which were approved by the South Central Regional Wastewater Treatment and Disposal Board. These repairs were funded and approved in fiscal year 1999 but were not incurred until this year. Funding from prior year surplus is included to offset this expense. Also included is a transfer to the Water/Sewer Repair and Replacement Fund in the amount of $62,000 for the replacement of outdated chlorinating equipment at the Water Treatment Plant. These expenses are partially offset by surplus money in several divisions due to vacant positions. Municipal Golf Course The net decrease of $18,500 in this fund is mainly due to a decrease in prepaid fees of $26,500. This decrease is partially offset by an increase in interest earnings. An increase in expenses of $6,500 is mainly the result of the cost of irrigation maintenance due to the age of the system. Lakeview Golf Course An increase of $65,000 is included resulting from revenues based on increased usage of this executive course. This increase is partially offset by $40,000 in additional expenses with the balance being held in project reserve. Stormwater Utilities An increase of $96,850 is mainly due to an increase interest earnings. Partially offsetting this is the cost of the interest associated with the 2000 Revenue Bond. Funding in the amount of $56,150 is included to partially cover the expenses associated with the dredging of the canals at Tropic Isle.