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Res 18-06 , o..l RESOLUTION NO. 18-06 A RESOLUTION OF THE CI1Y COMMISSION OF THE CI1Y OF DELRA Y BEACH, FLORIDA, AMENDING RESOLUTION NO. 72-05 ADOPTED SEPTEMBER 20, 2005, WHICH MADE APPROPRIATIONS OF SUMS OF MONEY FOR ALL NECESSARY EXPENDITURES OF THE CI1Y OF DELRAY BEACH, FLORIDA, FOR THE FISCAL YEAR 2005/2006, BY SETTING FORTH THE ANTICIPATED REVENUES AND EXPENDITURES FOR THE OPERATING FUNDS OF THE CI1Y FOR THE FISCAL YEAR 2005/2006; REPEALING ALL RESOLUTIONS INCONSISTENT HEREWITH. NOW, THEREFORE, BE IT RESOLVED BY THE CI1Y COMMISSION OF THE CI1Y OF DELRA Y BEACH, FLORIDA, AS FOLLOWS: Section 1. That Section 1 of Resolution No. 72-05 adopted by the City Commission of the City of Delray Beach, Florida, on September 20, 2005, is hereby repealed, and a new Section 1 is enacted and amended to read as follows: That the following sums of money, attached hereto and marked Exhibit "A", are hereby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 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 1 st day of October, 2005, and ending the 30th day of September, 2006, 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 st day of October, 2005, and ending the 30th day of September, 2006. 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, 2005, 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 st day of October, 2005. 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, 2005. (" 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 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 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 6, 2005, and September 20, 2005. Section 10. That this resolution shall become effective immediately upon passage. PASSED AND ADOPTED in regular session on this the 18th day of April, 2006. ~lt.J. OR '- ATTEST: ~ ~~ W~-/ City Clerk 2 RES. NO. 18-06 l EXHIBIT A (As Amended) BUDGET SUMMARY CITY OF DELRAY BEACH, FLORIDA FISCAL YEAR 2005-2006 General Fund DOWNTOWN SPECIAL AMENDED DEVELOPMENT ENTERPRISE REVENUE FY 05106 FUND FUNDS FUNDS TOTAL CASH BALANCES BROUGHT FORWARD 724,086 12,760 5,626,475 1,837,957 8,201,278 ESTIMATED REVENUES: TAXES MUlages AD VALOREM TAXES 7.45 46,409,380 46,409,380 AD VALOREM TAXES 0.55 3,375,620 3,375,620 AD VALOREM-DELINQUENT 83,000 83,000 AD VALOREM - DDA 1.00 366,930 366,930 Sales & Use Taxes 1,500,000 1,500,000 Franchise Taxes 4,435,250 4,435,250 UtiUty Taxes 4,370,000 4,370,000 Other Taxes 4,350,000 4,350,000 Uc:enIea & Permits 4,273,450 4,273,450 Intergovernmental 8,932,989 6,495,140 4,175,785 19,603,914 Charges for Services 6,131,180 36,357,360 42,488,540 Fines & Forfeitures 955,800 59,595 1,015,395 Miscellaneous Revenues 4,700,043 300 535,050 133,676 5,369,069 Other Financing Sources 3,228,690 7,120,331 1,453,070 11,802,091 TOTAL REVENUES AND OTHER FINANCING SOURCES 92,745,402 367,230 50,507,881 5,822,126 149,442,639 TOTAL ESTIMATED REVENUES AND BALANCES 93,469,488 379,990 56,134,356 7,660,083 157,643,917 EXPENDITURES/EXPENSES: GerwaI Government Services 9,709,266 9,709,266 Public: Safety 47,519,979 77 ,390 47,597,369 Physical Environment 557,398 39,403,048 39,960,446 Transportation 2,122,810 2,122,810 Economic Environment 7,047,589 379,990 3,461,271 10,888,850 Human ServIces 153,300 795,550 948,850 Culture & Recreation 12,910,549 4,200,809 3,018,135 20,129,493 Debt Service 4,897,090 5,910,860 10,807,950 Other Financing Uses 6,720,930 5,925,110 257,410 12,903,450 TOTAL EXPENDITUREs/EXPENSES 91,638,911 379,990 55,439,827 7,609,756 155,068,484 Reserves 1,830,577 694,529 50,327 2,575,433 TOTAL EXPENDITURES AND RESERVES 93,469,488 379,990 56,134,356 7,660,083 157,643,917 MEMORANDUM TO: FROM: Through: SUBJECT: DATE: David T. Harden City Manager Lisa M. Herrmann IJK/ Budget Officer Joseph Safford~ Finance Director Mid-Year Budget Amendment for FY 200512006 April 12,2006 Attached please find Resolution 18-06 which amends the budget for Fiscal Year 2005-2006. Also attached are supporting schedules for your review. Please let me know if you have any questions cc: Becky O'Connor, Treasurer Attachments %i Cl6 RESOLUTION NO. 18-06 A RESOLUTION OF THE CI1Y COMMISSION OF THE CITY OF DELRA Y BEACH, FLORIDA, AMENDING RESOLUTION NO. 72-05 ADOPTED SEPTEMBER 20, 2005, WHICH MADE APPROPRIATIONS OF SUMS OF MONEY FOR ALL NECESSARY EXPENDITURES OF THE CI1Y OF DELRA Y BEACH, FLORIDA, FOR THE FISCAL YEAR 2005/2006, BY SETTING FORTH THE ANTICIPATED REVENUES AND EXPENDITURES FOR THE OPERATING FUNDS OF THE CI1Y FOR THE FISCAL YEAR 2005/2006; REPEALING ALL RESOLUTIONS INCONSISTENT HEREWITH. NOW, THEREFORE, BE IT RESOLVED BY THE CI1Y COMMISSION OF THE CI1Y OF DELRA Y BEACH, FLORIDA, AS FOLLOWS: Section 1. That Section 1 of Resolution No. 72-05 adopted by the City Commission of the City of Delray Beach, Florida, on September 20, 2005, 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 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 1 st day of October, 2005, and ending the 30th day of September, 2006, 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 st day of October, 2005, and ending the 30th day of September, 2006. 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, 2005, 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 st day of October, 2005. 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, 2005. 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 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 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 6, 2005, and September 20, 2005. Section 10. That this resolution shall become effective immediately upon passage. PASSED AND ADOPTED in regular session on this the 18th day of April, 2006. MAYOR ATTEST: City Clerk EXHIBIT A (As Amended) BUDGET SUMMARY CITY OF DELRAY BEACH, FLORIDA FISCAL YEAR 2005-2006 General Fund DOWNTOWN SP~CIAL AMENDED DEVELOPMENT ENTERPRISE REVENUE FY 05106 FUND FUNDS FUNDS TOTAL CASH BALANCES BROUGHT FORWARD 724,086 12,760 5,626,475 1,837,957 8,201,278 ESTIMATED REVENUES: TAXES Millages AD VALOREM TAXES 7.45 46,409,380 46,409,380 AD VALOREM TAXES 0.55 3,375,620 3,375,620 AD VALOREM-DELINQUENT 83,000 83,000 AD VALOREM. DDA 1.00 366,930 366,930 Sales & Use Taxes 1,500,000 1,500,000 Franchise Taxes 4,435,250 4,435,250 Utility Taxes 4,370,000 4,370,000 Other Taxes 4,350,000 4,350,000 Licenses & Permits 4,273,450 4,273,450 Intergovernmental 8,932,989 6,495,140 4,175,785 19,603,914 Charges for Services 6,131,180 36,357,360 42,488,540 Fines & Forfeitures 955,800 59,595 1,015,395 Miscellaneous Revenues 4,700,043 300 535,050 133,676 5,369,069 Other Financing Sources 3,228,690 7,120,331 1,453,070 11,802,091 TOTAL REVENUES AND OTHER FINANCING SOURCES 92,745,402 367,230 50,507,881 5,822,126 149,442,639 TOTAL ESTIMATED REVENUES AND BALANCES 93,469,488 379,990 56,134,356 7,660,083 157,643,917 EXPENDlTURESlEXPENSES: General Government Services 9,709,266 9,709,266 Public Safety 47,519,979 77,390 47,597,369 Physical Environment 557,398 39,403,048 39,960,446 Transportation 2,122,810 2,122,810 Economic Environment 7,047,589 379,990 3,461,271 10,888,850 Human Services 153,300 795,550 948,850 Culture & Recreation 12,910,549 4,200,809 3,018,135 20,129,493 Debt Service 4,897,090 5,910,860 10,807,950 Other Financing Uses 6,720,930 5,925,110 257,410 12,903,450 TOTAL EXPENDITURESIEXPENSES 91,638,911 379,990 55,439,827 7,609,756 155,068,484 Reserves 1,830,577 694,529 50,327 2,575,433 TOTAL EXPENDITURES AND RESERVES 93,469,488 379,990 56,134,356 7,660,083 157,643,917 FILE: REV2005 DATED: 4/10106 2006 2006 ACCOUNT BUDGET FINANCE BUDGET CODE DESCRIPTION PROJECTION ADJUSTMENT 1000030110 surplus brought forward 486,100 1000030310 prior yr encumbrances 285,343 1000031110 current advalorem tax 49,092,410 49,785,000 692,590 1000031120 del advalorem taxes 72,000 83,000 11,000 703,590 1000031241 local option tax 1,882,000 1,500,000 (382,000) (382,000) 1000031310 franchlse-fpl 3,672,000 4,175,000 503,000 503,000 1000031410 util tax-electric 4,030,000 4,200,000 170,000 1000031440 util tax-gas 161,000 170,000 9,000 179,000 1000031912 communications svc tax 3,650,000 4,350,000 700,000 700,000 1000032211 building permits 1,650,000 2,000,000 350,000 1000032220 electrical permits 190,000 225,000 35,000 1000032230 plumbing permits 110,000 120,000 10,000 1 000032240 sign permits 32,000 18,000 (14,000) 1000032250 air condlheat permit 180,000 220,000 40,000 1000032914 shutter permits 32,000 40,000 8,000 1000032915 demolition permit 5,000 6,000 1,000 1000032918 gas permits 10,500 15,000 4,500 1000032922 roof permits 130,000 400,000 270,000 1000032923 seawalVdock permit 15,000 35,000 20,000 1000032924 conditional cert-occ 5,000 12,500 7,500 1000032927 tree permit 18,000 27,000 9,000 1000032928 tenantllandlord permit 145,000 160,000 15,000 1000032930 change of contractor 12,500 14,000 1,500 757,500 1000033132 state homeland security grant 94,186 94,186 1000033140 historic structures grant 5,000 (5,000) 1000033159 fema mutual aid 775,000 775,000 1000033159 fema mutual aid adm cost 77,000 77,000 1000033159 PBC barwick park air potato remov 7,430 7,430 1000033177 cops in school 1,168 1,168 1000033179 highway safety fd grant 41,780 41,603 (177) 1000033180 fed grantemergency relief prog 46,062 46,062 1000033436 pbc ems grant 43,707 43,707 1000033451 state - disaster relief 81,090 81,090 1000033512 state rev sharing 2,000,000 2,075,000 75,000 1000033513 sales tax coli 4,820,000 4,950,000 130,000 1000033710 metlife foundation comm 9,000 9,000 1000033713 chlldrens 88rv council 294,220 294,224 4 1000033755 macarther foundation 23,499 23,499 1 000033759 pbc agreements 48,000 48,000 1,405,969 1000034121 zoning fees 14,000 22,800 8,800 1000034123 plat approval 24,300 21,720 (2,580) 1000034126 abandonment 4,100 2,960 (1,140) 1000034130 nontax maps&publlcations 1,000 1,500 500 1000034130 taxable items 6,000 5,300 (700) 1000034131 mise land use appl 104,200 33,350 (70,850) 1000034132 beach overlays 10,250 10,250 1000034140 certlfic,copy & record 56,000 41,000 (15,000) 1000034190 other gen govt chg 12,000 4,000 (8,000) 1000034227 fire safety plan review 60,000 70,000 10,000 FILE: REV2005 DATED: 4110106 2006 2006 ACCOUNT BUDGET FINANCE BUDGET CODE DESCRIPTION PROJECTION ADJUSTMENT 1000034240 police security serv 115,000 87,000 (28,000) 1000034291 alarm registrations 3,000 2,000 (1,000) 1000034364 project inspection fee 20,000 35,000 15,000 1000034724 memberships 2,600 200 (2,400) 1000034724 rec facil rental-comm ctr 14,000 10,000 (4,000) 1000034724 rec facil rental-admin 6,000 4,000 (2,000) 1000034728 beach sailboat fees 12,000 6,000 (6,000) (97,120) 1000035110 fines general 330,000 300,000 (30,000) 1000035110 parking ticket. PD 225,000 200,000 (25,000) 1000035110 $12.50 traffic fines 91,000 76,000 (15,000) 1000035140 fines-code enforcement 15,000 25,000 10,000 1000035921 penalty-no bldg permit 22,000 18,000 (4,000) (64,000) 1000036101 int fr tax collector 19,000 52,000 33,000 1000036110 interest on investments 925,000 1,350,000 425,000 1000036420 land 92,880 92,880 1000036440 sale of surplus prop 28,000 900 (27,100) 1 000036629 reimbursable salary-prkg planner 100,000 128,000 28,000 1000036901 visa rebate 2,850 (2,850) 1000036998 solid waste/stormwater 14,450 20,750 53 1000036999 mise revenue 25,000 12,000 (13,000) 1000036999 match point charity 51. 550 (51.550) 484.433 TOTAL: 75,329,903 78,755.079 4,190.372 4.190.372 GENERAL FUND REVENUES MARCH 31, 2006 (PERIOD 6) , FISCAL YEAR 2005-06 General Fund Summa" The General Fund Budget as of the six month period ending March 31, 2006 totalled $89,279,116. Adjustments of $4,190,372 were made for an amended total of $93,469,488. General Fund Revenue Introduction General Fund revenue collection for the six-month period ending March 31, 2006 totalled $68,278,487 or 76% of the total budget. This includes surplus brought forward ($486,100), and encumbrances brought forward ($285,343). The City can expect a surplus of$4,190,372 at fiscal year end. Variances are discussed in more detail below. Ad Valorem Tax Revenue A total of $45,311,881 or 92% of the budget was collected for this revenue category. The City can expect a surplus of $703,590 by fiscal year end based on a three year historical trending analysis of both current ad valorem tax revenue ($692,590) and delinquent tax revenue ($11,000). Sales and Use Taxes Sales and Use Taxes totalled $694,566 or 37% of the budget. A shortfall of $382,000 is expected at fiscal year end due to the fact that optional gas tax revenues are coming in less than anticipated. Optional gas tax revenues are down $211,379 or 23% from last year. The shortfall is due to the fact that the distribution factor for the City changed substantially. Lane miles for alleyways that were included in prior year calculations were excluded in the current year. Franchise Taxes The City has collected $2,075,363 or 53% of the budget for this category. A surplus of $503,000 is expected at fiscal year end primarily due to an increase in the projection for franchise fees based on electric usage. Franchise fees based on electric are up 18% from last year for the same time period. Utility Taxes Utility Tax revenues totalled $2,212,950 or 53% of the budget. A surplus of $179,000 is expected at fiscal year end primarily due to a surplus in utility taxes based on electric ($170,000) and on gas ($9,000). Utility taxes based on electric are up 7% from last year for the same time period. Other Taxes The communication service tax (CST) revenue collections totalled $2,317,085 or 63% of the budget. This revenue source is coming in better than anticipated resulting in an anticipated surplus of $700,000 at fiscal year end. The increase is primarily due to a one time payment from MCIof$221,000. Licenses License revenues totalled $706,173 or 9901r> of the budget. The City can expect to be at budget at fiscal year end. Permit Revenues Permit revenues totalled $2,128,431 or 76% of the budget. Permit revenue collections are slightly up from last year. We are projecting a surplus of$757,500 based on the following surplus balances: building permits ($350,000), electrical ($35,000), plumbing ($10,000), air conditioninglheat ($40,000), shutter ($8,000), demolition ($1,000), gas ($4,500), roof ($270,000), seawall/dock ($20,000), conditional certificate ($7,500), tree ($9,000), tenant landlord ($15,000), and change of contractor ($1,500) offset by a shortfall in sign pennits ($14,000). Inten!Ovemmental Revenues Intergovernmental revenues are at $4,653,281 or 62% of the budget. The City can anticipate a surplus of $1,405,969 at fiscal year end. This is due to an estimated surplus in State Homeland Security Grant ($94,186), FEMA Mutual Aid ($775,000), FEMA Mutual Aid - Administrative ($77,000), PBC Barwick Park Air Potato Removal ($7,430), COPS In School ($1,168), Federal Grant Emergency Rrelief ($46,062), PBC EMS grant ($43,707), State Disaster Relief ($81,090), state revenue sharing revenues ($75,000), state sales tax collections ($100,000), Metlife Foundation Grant ($9,000), Macarthur Foundation ($23,499), PBCO agreements ($48,000) offset by an estimated shortfalls in the Historic Structures Grant ($5,000) and in Highway Safety Federal Grant ($177) line items. Chan:es for Services Charges for Services totalled $3,093,841 or 50% of the budget. The City can expect to be a shortfall of $97,120 at fiscal year end. The City can expect shortfalls in plat approval fees ($2,580), abandonment fees ($1,140), taxable items ($700), miscellaneous land use application fees ($70,850), certification/copies ($15,000), and other general government charges ($8,000), police security service fees ($28,000), memberships ($2,400), recreation facility rental ($4,000), recreation facility rental-administrative ($2,000), and beach sailboat fees ($6,000) offset by surplus balances in zoning fees ($8,800), non-taxable maps ($500), beach overlays ($10,250), fire safety plan review fees ($10,000) and project inspection fees ($15,000) which will offset expected shortfalls in copies ($16,000), other general government charges ($7,000), road impact fees ($20,000), police security service fees ($28,000), project inspection fees ($15,000). Fines and Forfeitures Fines and Forfeitures totalled $499,617 or 49% of the budget. The City can expect to be a shortfall of $64,000 budget at fiscal year end. This projection is due to projected shortfalls in general fines ($30,000), parking ticketsIPD ($25,000), $12.50 traffic fines ($15,000), and penalty- no building pennits ($4,000) offset by an estimated surplus in code enforcement fines ($10,000). General fines are down $9,000 from last year due to the fact that there hasn't been a traffic task force in effect since Hurricane Wilma because of a shortage of personnel. Interfund Transfen Interfund Transfers are at $156,000 or 42% 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 $1,458,345 or 50% of the budget. The City can expect to be at budget at fiscal year end. Recovery of Administrative Costs Recovery of Administrative Costs is at $1,015,000 or 500fc>> of the budget. The City can expect to be at budget at fiscal year end. Miscellaneous Revenue Miscellaneous revenues totalled $1,184,511 or 54% of the budget. The City can expect a surplus of$484,433 at fiscal year end primarily due to interest from the tax collector ($52,000), interest earnings ($425,000), land proceeds ($92,880), and CRA reimbursable ($28,000), offset by estimated shortfalls in sale of surplus property ($27,100), VISA rebate ($2,850), miscellaneous revenue ($13,000), and Match Point Charity ($51,550). Mid Year Budget Amendment Fiscal Year 2005-2006 General Fund ExDenditllres The General Fund expenditures total $48,419,662 or 52% of the proposed amended budget of $93,469,488. The deparbnental adjustments overall total $4,190,372. A brief justification of deparbnental adjustments is as follows: General Government Services This category includes the legislative and administrative departments of the City and the miscellaneous division. The increase in General Government expenditures totals $602,027. The increase of $108,500 in the City Commission's budget covers a $500 contribution to the Rainbow Tennis Tournament, a $38,000 grant advance to the Delray Beach Film Festival which has a revenue offset, $3,000 in additional health insurance premiums and $67,000 in other contractual services. The City Manager's budget is increasing $9,071 mainly as a result of additional salary and unbudgeted items for the Assistant City Manager offset slightly by a reduction in the amount budgeted for General Employee Pension. The Human Resources' Deparbnent's increase of$22,226 is due to term pay for a Human Resources Consultant and additional funds requested for tuition reimbursement program. The Public Information Deparbnent's increase of$9,073 is due mainly to funds needed for additional part time hours and unanticipated higher costs for printing for the News for Neighborhoods and Village Academy Expansion. The City Clerk's Deparbnent surplus of $8,833 is due to a reduction in the premium from the budgeted amount for General Employee Pension. The Finance Administration Department's increase of $2,879 is due to funds need for overtime due to Hurricane Wilma ($6,600), procurement card software ($16,910) and other miscellaneous items such as printing and advertising. These expenses are offset almost entirely by a reduction in the premium from the budgeted amount in the General Employee Pension account of$27, 111. The City Attorney's budget increase of $139,616 is needed to offset anticipated budget shortfall in the legal account due to arbitrations, civil service hearings, Boca Raton dispatch case and pension cases. Administrative Services Divisions' request of$15,449 covers projected increase in electric, monthly ale maintenance for the new library, and an overage for Christmas tree repair and maintenance. The increase to the IT budget of $2,549 is a result of additional funds needed ($21,749) in the Other Repair and Maintenance account for a 3 year license for Websense ($14,560), maintenance renewal for Solar Winds ($1,100), Worksright software ($2,200), DNS Made Easy ($85) CrossTec program renewal ($900) and two outstanding ffiM invoices ($2,904). Most of these costs are offset by a decrease of$20,328 in the General Employee Pension account. The decrease of $21,414 to the Planning and Zoning division is a result of the removal of the match for the Historic Preservation Grant and a decrease in the General Employee pension account. Additional funding is being added for the professional services, postage and overtime accounts. The reduction in the Engineering budget of $9,615 is due to a reduction in the premium from the budgeted amount for General Employee Pension and a slight increase to the electricity account. The increase in the Public Works Building Maintenance division of $7,621 is due mainly to increased overtime costs due to Hurricane Wilma and a reduction in General Employee pension. The increase to miscellaneous expenditures in the other current charges account ($330,235) are hurricane related expenses that are offset by FEMA funds and a $5,330 decrease in the payment to ABC Carpet. Mid Year Budget Amendment Fiscal Year 2005-2006 Cultural and Recreation This category includes the Parks and Recreation Department, the Old School Square Grant and Library and miscellaneous cultural and recreational grants. The increase in this category is $658,624. The Parks and Recreation Department's decrease of only $34,492 is due mainly to the reduction in the Soccer Complex division budget as a result of the delay in construction and reduced General Employee pension rates in all divisions. There are adjustments of $44,382 in the Ocean Rescue division due to contract changes, $10,000 for a feasibility study for athletics, $10,000 for architectural design to enclose the electric/storage room at Pompey Park, and $51,000 for remedial tree trimming services for Parks Maintenance. The Tennis Operations Department's net increase is $693,116 due mainly to an increase in the Matchpoint contract of$660,260. Public Safety This category includes the Police and Fire Departments and Community Improvement. The Department budgets in this category represent 52% of the general fund budget total. The increase in the Public Safety budget category equals $701,459. The Police Department's budget is 43% expended at 42% budget period lapsed. The bulk of the anticipated shortfalls are in police overtime, $301,760, and electric, 25,586, but are offset by decreases in the General Employee Pension and Police and Fire Pension to reduce the total increase needed for Police to only $126,739. The Fire Department's budget increase of $596,798 includes $598,430 to cover adjustments to personal service line items due to the new Fire contract, $20,098 in anticipated electric increase, $16,580 in vehicle maintenance, $78,155 to budget the domestic assistance grant (revenue offset), and $68,933 in miscellaneous items. These are offset by decreases in General Employee pension and Police and Fire pension of$185,398. The Community Improvement budget shows a decrease of $22,078. This includes funds to cover overtime in all three divisions as a result of Hurricane Wilma and an additional $10,000 needed for contract services for inspections. These costs are offset by a decrease in General Employee pension costs that total $55,635 for the three divisions. Pbvsical Environment This category consists of Public Works Administration and the Cemetery, reflects a decrease of $5,468. Each division has a reduction in General Employee pension which covers the increases in electric and stormwater assessment fees. TransDOrtation This category includes the Public Works Department. The department has fOUT divisions, Streets, Traffic Operations, Parking, and Street Lighting. There is net departmental increase ofS212,876. A $113,265 increase is in electric for street lighting is being projected, $30,000 in additional funds for road materials, $13,995 for overtime and FICA related to Hurricane Wilma, and $50,000 in Traffic Operations' Operating supplies for Hurricane Wilma expenditures which have a revenue offset. There is a slight offset in the department's General Employee pension reductions ofS15,186 Economic Environment This grouping shows a net increase of $56,967. This balance includes $50,317 for the remaining project balance for the SW Neighborhood Plan and $6,650 decrease in the transfer to the CRA. Mid Year Budget Amendment Fiscal Year 2005-2006 Debt Service The $214,390 decrease in debt service category is due to a reduction in interest expense relative to a delay in the Old School Square projects. Other Financml! Uses This category accounts for inter-fund transfers. The increase in the budget of $1,150,040 is a transfer to the Beautification Fund ($171,000), a transfer to the general construction fund ($141,799) for the SW 8th Road construction project and the City's cash match for the Firefighter's Assistance Grant, a transfer to the Tennis Stadium Fund ($67,050) to close out the fund, a transfer to the Lakeview Golf Course Fund ($17,661) to fund a deficit in the fund, and a transfer to the Sanitation Fund ($759,180) needed for Wilma debris collection and disposal. Reserves City Manager's Contingency, after all adjustments to balance revenues to expenditures were made, reflected a net increase of $1,034,887. Transfers to the deparbnents totaled $2,768,657 which were partially offset by deparbnent surpluses of $924,044. OtIIe, Funds Law Enforcement Trust Fund There will be an overall fund increase of $35,590 to fund additional training, meeting expenses, advertising and crime prevention programs. Tennis Stadium Fund The overall fund will increase by $67,050 due to additional transfer from the General Fund which will close out the Stadium Fund. Sneeial Projects Fund No changes or adjustment to this fund. Community DeveloDment Fund Fiscal Year 2004/05 balances for Neighborhood Housing, SHIP, Hope III programs and remaining Housing Rehabilitation Block Grant balances were brought forward. Total brought forward is $1,924,104. Beautification Trust Fund This fund will result in an overall increase of $387,885. Revenues are being increased due to an increase in the transfer from the General Fund of $160,000 and the addition of the Urban and Forestry Grant agreement for $172,209. Beach Restoration Fund No changes or adjustment to this fund. General Construction Fund This fund will result in an overall increase of$186,320 due to a transfer from the General Fund of$141,799 to cover funds previously transferred out from the SW 8th Road Construction Project ($121,000) and for the City's cash Mid Year Budget Amendment Fiscal Year 2005-2006 match for the Firefighter's Assistance Grant ($20,799), budgeting the CRA's contribution towards the NE 4th Avenue project and budgeting the Rainberry Woods HOA contribution for neighborhood enhancements. 2004 GO Bond This fund will have an increase of$103,450 to cover increases to the Catherine Strong Center project. City Marina Fund The will be no change in the overall fund for the City Marina. A transfer of $3,307 will be made from the project reserve account to cover an underbudgeted amount for stormwater assessment charge ($10) and projected increase in electric charges for the remainder of the fiscal year ($3,297). Sanitation Fund This fund will result in an overall increase of $6,300,620 due to collection of FEMA Funds. This amount plus a small amount for reduction in General Employee pension costs and salaries are being added to the hurricane charges and overtime accounts in sanitation to cover unanticipated costs due to the hurricanes. Water and Sewer Fund This fund will include a decrease in revenue and expenditure of $309,880 each due mainly to the decrease in the SFWMD Grant of $420,000. An additional $110,120 will be collected for FEMA and State revenues due to Hurricane Wilma. Other expenditures include $223,257 for electric increase projections, $83,386 in term pay, $13,600 in repairs to the Vac Con truck, and $58,131 in overtime and FICA related to Hurricane Wilma. Water and Sewer Renewal and Replacement Fund This fund will increase $161,850 due to an increase in prior year surplus needed to fund a shortfall SRAIA - E Atlantic Ave to Pelican Ave project. Municipal Golf Coune Changes in revenues and expenditures were made based on year to date figures and staff changes. The net result is an overall fund reduction of $355, II 0 due mainly to the reduction of $390,000 for roof replacement which is now being funded through the insurance fund. Lakeview Golf Course Changes in revenues and expenditures were made based in year to date figures. The net result is an overall fund increase of$45,621. Stormwater Utility Fund This fund will decrease by $60,000 due to a reduction in prior year surplus for the Country Club Acres project. Gara2e Fund This fund will increase by $598,718 as a result of increased operating costs due to Hurricane Wilma and unanticipated garage activities. Insurance Fund An increase of $3,604,557 will be made to this fund to record hurricane related costs covered by FEMA of $3,547,800 and $45,000 for the new voluntary life insurance costs that are paid for by the employees.