Res 27-06
RESOLUTION NO. 27-06
A RESOLUTION OF THE CITY COMMISSION OF THE CITY
OF DELRA Y BEACH, FLORIDA, AMENDING RESOLUTION
NO. 72-05 ADOPTED SEPTEMBER 20, 2005, AND
RESOLUTION NO. 18-06 ADOPTED APRIL 18, 2006 WHICH
MADE APPROPRIATIONS OF SUMS OF MONEY FOR ALL
NECESSARY EXPENDITURES OF THE CITY 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
CITY FOR THE FISCAL YEAR 2005/2006; REPEALING ALL
RESOLUTIONS INCONSISTENT HEREWITH.
NOW, THEREFORE, BE IT RESOLVED BY THE CITY COMMISSION OF
THE CITY 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, and Section 1 of Resolution No. 18-06
adopted by the City Commission of the City of Delray Beach, Florida on April 18, 2006 are 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repealed, and a new Section 1 is enacted and amended to read as follows: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 151 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 It 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 151 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
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used in financing the proposed expenditures of these Funds for the fiscal year commencing the 151
day of October, 2005.
Section 4. That no department, bureau, agency or individual rece1vtng
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 prompdy 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 16th day of May, 2006.
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A OR
A1TEST:
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City Clerk
2
RES. NO. 27-06
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EXHIBIT A
(As Amended)
BUDGET SUMMARY
CITY OF DELRAY BEACH, FLORIDA
FISCAL YEAR 2005-2006
General Fund DOWNTOWN SPECIAL
GENERAL AMENDED DEVELOPMENT ENTERPRISE REVENUE
FUND FY 05106 FUND FUNDS FUNDS TOTAL
CASH BALANCES BROUGHT FORWARD 724,086 724,086 12,760 5,620,715 1,837,957 8,195,518
ESnMATED REVENUES:
TAXES Millages
AD VALOREM TAXES 7.45 46,409,380 46,409,380 46,409,380
AD VALOREM TAXES 0.55 3,375,620 3,375,620 3,375,620
AD VALOREM-DELINQUENT 83,000 83,000 83,000
AD VALOREM. DDA 1.00 366,930 366,930
Sales & Use Taxes 1,500,000 1,500,000 1,500,000
Franchise Taxes 4,435,250 4,435,250 4,435,250
Utility Taxes 4,370,000 4,370,000 4,370,000
Other Taxes 4,350,000 4,350,000 4,350,000
Licenses & Permits 4,273,450 4,273,450 4,273,450
Intergovernmental 8,932,989 8,932,989 6,495,140 4,175,785 19,603,914
Charges for Services 6,131,180 6,131,180 36,357,360 42,488,540
Fines & Forfeitures 955,800 955,800 59,595 1,015,395
Miscellaneous Revenues 4,700,043 4,700,043 300 535,050 189,136 5,424,529
Other Financing Sources 3,228,690 3,628,690 8,120,331 1,453,070 13,202,091
TOTAL REVENUES AND OTHER
FINANCING SOURCES 92,745,402 93,145,402 367 ,230 51,507,881 5,877,586 150,898,099
TOTAL ESnMATED REVENUES
AND BALANCES 93,469,488 93,869,488 379,990 57,128,596 7,715,543 159,093,617
EXPENDITURESlEXPENSES:
Gener81 Govemment Services 9,709,266 9,709,266 9,709,266
Public Sefety 47,519,979 47,519,979 77,390 47,597,369
Physical environment 557,398 557,398 40,397,288 40,954,686
Transportation 2,122,810 2,122,810 2,122,810
EoonomIc Environment 7,047,589 7,047,589 379,990 3,516,731 10,944,310
Human Services 153,300 153,300 795,550 948,850
Culture & Recreation 12,910,549 12,910,549 4,200,809 2,992,394 20,103,752
Debt ServIce 4,897,090 4,897,090 5,910,860 10,807,950
Other Financing Uses 6,720,930 6,720,930 5,925,110 283,151 12,929,191
TOTAL EXPENDITURESlEXPENSES 91,638,911 91,638,911 379,990 56,434,067 7,665,216 156,118,184
Reserves 1,830,577 2,230,577 694,529 50,327 2,975,433
TOTAL EXPENDITURES AND RESERVES 93,469,488 93,869,488 379,990 57,128,596 7,715,543 159,093,617
MEMORANDUM
TO:
FROM:
Through:
SUBJECT:
DATE:
David T. Harden
City Manager
Lisa M. Herrmann vJv
Budget Officer .
Joseph Saffo~
Finance Director
RECEIVED
MAY 1 0 2006'
CITY MANAGER
Budget Amendment for FY 200512006
May 10, 2006
Attached please find Resolution 27-06 which amends the budget for Fiscal Year 2005-2006.
I have also attached copies of the budget transfers that are incorporated in the Budget
Amendment for your review.
Please let me know if you have any questions
cc:
Becky O'Connor, Treasurer
Attachments
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RESOLUTION NO. 27-06
A RESOLUTION OF THE CITY COMMISSION OF THE CITY
OF DELRA Y BEACH, FLORIDA, AMENDING RESOLUTION
NO. 72-05 ADOPTED SEPTEMBER 20, 2005, AND
RESOLUTION NO. 18-06 ADOPTED APRIL 18, 2006 WHICH
MADE APPROPRIATIONS OF SUMS OF MONEY FOR ALL
NECESSARY EXPENDITURES OF THE CITY OF DELRA Y
BEACH, FLORIDA, FOR TIlE FISCAL YEAR 2005/2006, BY
SETfING FORTIl THE ANTICIPATED REVENUES AND
EXPENDITURES FOR THE OPERATING FUNDS OF THE
CITY FOR THE FISCAL YEAR 2005/2006; REPEALING ALL
RESOLUTIONS INCONSISTENT HEREWITH.
NOW, THEREFORE, BE IT RESOLVED BY THE CITY COMMISSION OF
THE CITY 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, and Section 1 of Resolution No. 18-06
adopted by the City Commission of the City of Delray Beach, Florida on April 18, 2006 are 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 151 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 151 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 It 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 ls1
day of October, 2005.
Section 4. That no department, bureau, agency or individual recelvtng
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.
~ection 7. That all monies collected by any department, bureau, agency or individual
of the City government shall be paid prompdy 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 16th day of May, 2006.
MAYOR
AlTEST:
City Clerk
EXHIBIT A
(As Amended)
BUDGET SUMMARY
CITY OF DELRAY BEACH, FLORIDA
FISCAL YEAR 2005-2006
General Fund DOWNTOWN SPECIAL
GENERAL AMENDED DEVELOPMENT ENTERPRISE REVENUE
FUND FY 06106 FUND FUNDS FUNDS TOTAL
CASH BALANCES BROUGHT FORWARD 724,086 724,086 12,760 5,620,715 1,837,957 8,195,518
ESnMATED REVENUES:
TAXES Millages
AD VALOREM TAXES 7.45 46,409,380 46,409,380 46,409,380
AD VALOREM TAXES 0.55 3,375,620 3,375,620 3,375,620
AD VALOREM-DELINQUENT 83,000 83,000 83,000
AD VALOREM - DDA 1.00 366,930 366,930
Seles & Use Taxes 1,500,000 1,500,000 1,500,000
Franchise Taxes 4,435,250 4,435,250 4,435,250
UtIlity Taxes 4,370,000 4,370,000 4,370,000
Other Taxes 4,350,000 4,350,000 4,350,000
Licenses & Permits 4,273,450 4,273,450 4,273,450
Intergovernmental 8,932,989 8,932,989 6,495,140 4,175,785 19,603,914
Charges for Services 6,131,180 6,131,180 36,357,360 42,488,540
FInes & Forfeitures 955,800 955,800 59,595 1,015,395
Miscellaneous Revenues 4,700,043 4,700,043 300 535,050 189,136 5,424,529
0Iher Financing Sources 3,228,690 3,628,690 8,120,331 1,453,070 13,202,091
TOTAL REVENUES AND OTHER
FINANCING SOURCES 92,745,402 93,145,402 367,230 51,507,881 5,877,586 150,898,099
TOTAL ESnMATED REVENUES
AND BALANCES 93,469,488 93,869,488 379,990 57,128,596 7,715,543 159,093,617
EXPENDlTURESlEXPENSES:
General Government Services 9,709,266 9,709,266 9,709,266
Public Safety 47,519,979 47,519,979 77,390 47,597,369
Physical Environment 557,398 557,398 40,397,288 40,954,686
Transportation 2,122,810 2,122,810 2,122,810
Economic Environment 7,047,589 7,047,589 379,990 3,516,731 10,944,310
Human Services 153,300 153,300 795,550 948,850
Culture & Reaeation 12,910,549 12,910,549 4,200,809 2,992,394 20,103,752
Debt Service 4,897,090 4,897,090 5,910,860 10,807,950
0Iher Financing Uses 6,720,930 6,720,930 5,925,110 283,151 12,929,191
TOTAL EXPENDlTURESlEXPENSES 91,638,911 91,638,911 379,990 56,434,067 7,665,216 156,118,184
Reserves 1,830,577 2,230,577 694,529 50,327 2,975,433
TOTAL EXPENDITURES AND RESERVES 93,469,488 93,869,488 379,990 57,128,596 7,715,543 159,093,617
Budget Amendment
Fiseal Year 2005-2006
Genertll Fund ExDenditllres
The departmental adjustments overall total $400,000. A brief justification of departmental adjustments is as follows:
Reserves
The contingency account in the general fund will increase by $400,000. These funds are to record a repayment from
the general construction fund to the general fund for monies prepaid for the Delray Beach Library.
OtIIer Funds
Communltv Develooment Fund
This fund will increase by $55,460. A citizen contribution towards the emergency repairs at 501 SW 6th St. in the
amount of $5,400 will be recorded as well as an insurance proceed check received from a homeowner to repair home
damaged by Hurricane Wilma in the amount ofS50,060.
General Construction Fund
This fund will result in an overall increase of $400,000 to record a repayment from the general construction fund to
the general fund for monies prepaid for the Delray Beach Library.
Water and Sewer Fund
This fund will increase $1,000,000 to record the additional bond revenue needed to fund the Pelletization Project.
Stormwater UtiUtv Fund
This fund will decrease by $5,760 due to a reduction in prior year surplus for the NE 4th Ave project.