Res. No. 175-24RE SOLUTION 175-24
A RESOLUTION OF THE CITY COMM ISSION OF THE CITY OF
DELRAY BEACH,FLORID A,AP PROVING A FINAL BUDGET AND
MAKIN G APPROPRIA TI ONS OF SUMS OF MONEY FOR ALL
EXPENDITURE S OF THE CITY OF DELRA Y BEACH FOR THE
FISCAL YEAR BEGINN ING ON OCTOBER 1,2024 AND ENDING
ON SEPTEMBER 30,2025;PRESCRIBING THE TERM S,
CONDITIONS,AND PROVISIONS WITH RESPECT TO THE ITEMS
OF APPROPRIA TIONS AND PAYMENTS THERE FOR;PRO VJ DING
FOR SUPPLEME NT AL APPROPRIA TI ONS AND RE-
APPROPRIATIONS;PROVIDING FOR SEVERAB ILITY OF PAR TS
HEREOF IF DECLARE D INVALID;PROVIDING AN EFFECTIVE
DA TE;AND FOR OTHER PURPOSES.
WHEREAS,the City Commission of the City of Delray Beach is required to hold two public hearings
on its estimates of the necessary and ordinary expenses and all extraordinary and special expenditures
contemplated for the fiscal year beginning on October I,2024 and ending September 30,2025,prior to
adopting the final budget;and
WH EREAS,Florida Statute 200.065(2)(c),specifically requires that the final public hearing be held
for the adoption of the City's final millage rate and final budget.
NOW,THEREFORE,BE IT RESOLVED BY THE CITY COMMISSION OF THE CITY OF
DELRA Y BEACH,FLORIDA,AS FOLLOWS:
Section 1.This Resolution shall be known as the Fiscal Year 2024-25 Final Budget Resolution of
the City of Delray Beach.Said Fiscal Year 2024-25 Final Budget is summarized in the attachment hereto,
labeled as Exhibit "A".Said Final Budget is fully detailed in the Fiscal Year 2024-25 Adopted Financial Plan
and the line-item revenue and expenditure budgets,which collectively comprise the Final Budget of the City
of Delray Beach,and all of which may be reviewed on the City's website,and available upon request.The sums
provided for in the Fiscal Year 2024-25 Final Budget are hereby appropriated upon the terms and conditions
set forth hereafter.
Section 2.No money shall be drawn from the treasury of the City,nor shall any obligations for
expenditure of money be incurred,except pursuant to the budget appropriations.The City Commission may
transfer any unencumbered appropriation balance,or any portion thereof from one department,fund,or
agency to another.The balance in any General Fund Appropriation which has not been encumbered at the
end of the fiscal year shall revert to the General Fund and be reappropriated during the next fiscal year.
Section 3.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.
Section 4.All funds received from specific grant/entitlement sources,pursuant to statutes of the
State of Florida or federal law shall be deposited in the manner specified and said revenue is hereby
appropriated solely for the purposes or uses authorized by applicable law,whether State or Federal,which
created the revenue entitlement of the City of Delray Beach,Florida.
Section 5.None of the monies enumerated in this Resolution in connection with any Fund of the
City shall be expended for any purpose other than a qualified public purpose,and it shall be the duty of the
Chief Financial Officer to report kn own violations of this Section to the City Manager.
Section 6.All monies collected by any departm ent,bureau,agency,or individual of the City
government shall be promptly deposited into the City Treasury .
Section 7.The Chief Financial Officer shall proceed with the collection and enforcement of all
revenue entitlement of the City of Delray Beach,including taxes levied,as shall be necessary to obtain the
revenue funds provided for in this Resolution.Further,the Chief Financial Officer shall be responsible for
receiving the ad valorem taxes collected by the Tax Collector for Palm Beach County,Florida,at the millage
rate certified to the Property Appraiser for Palm Beach County,Florida,by the action of the City
Commission.
Section 8.On September 30,2024,the Chief Financial Officer is authorized to reserve unpaid
purchase orders,outstanding contracts,and other comm itments.Said amounts reserved shall be designated as
assigned fun d balance under fund equity and shall be carried forward into the next fiscal year as additions to
the respective budgets.
Section 9.The first public hearing on the Tentative budget was held on September 3,2024.
Section 1 O.This Resolution shall become effective immediately upon its adoption.
PASSED AND AD OPTED upon reading by title only,after posting on the City's website and available
upon request,for at least two (2)days prior to adoption,pursuant to s.200.065,this 16"day of September
2024.
L
d Legal Sufficiency:
EXHIBIT A (REVISED)
BUDGET SUMMARY
CITY OF DELRAY BEACH,FLORIDA-FISCAL YEAR 2024-25
'THE FINAL BUDGET EXPENDITURES OF CITY OF DELRAY BEACH ARE 36.1%
MORE THAN LAST YEAR'S TOTAL EXPENDITURES
DEBT DOWNTOWN SPECIAL INTERNAL CAPITAL
GENERAL SERVICE DEVELOPMENT ENTERPRISE REVENUE SERVICE PROJECT
FUND FUNDS FUND FUNDS FUNDS FUNDS FUNDS TOTAL
CASH BALANCES BROUGHT FORWARD 8,328,588 o o 1,997,476 10,476,806 876,985 43,173,406 64,853,261
ESTIMATED REVENUES:
TAXES Millages
AD VALOREM TAXES 5.9063 103,198,190 o o o o o o 103,198,190
AD VALOREM TAXES 0.0337 580,056 o o o o o 580,056
AD VALOREM-DELINQUENT 109,000 o o o o o o 109,000
AD VALOREM -DDA 1.0000 o o 1,835,662 o o o o 1,835,662
Sales &Use Taxes o o o o 1,707,510 o o 1,707,510
Utility Taxes 8,865,500 o o o o o o 8,865,500
Other Taxes 4,869,000 o o o o o o 4,869,000
Franchise,Licenses,Permits &Spec
Assesments 9,991,453 o o 1,520 10,683,000 o o 20,675,973
Intergovernmental 12,702,580 o o 33,600 955,642 o 35,717,186 49,409,008
Charges for Services 13,195,397 o o 69,527,352 305,150 o o 83,027,899
Fines &Forfeitures 1,122,298 o o o 165,000 o o 1,287,298
Miscellaneous Revenues 17,782,700 o 1,700 1,589,620 1,058,426 5,955,850 36,274,000 62,662,296
Internal Services Charges o o o o o 28,828,086 o 28,828,086
Other Financing Sources 6,815,283 3 434 900 o 53 278 113 1907081 5.000 000 67.438.481 137,873,858
TOTAL REVENUES AND OTHER
FINANCING SOURCES 178.651.401 4 014 956 1,837.362 124,430205 16.781.809 39 783 936 139429 667 504,929,336
TOTAL ESTIMATED REVENUES o o
AND BALANCES 186979_989 4.014.956 1,837 362 126_427,681 27 258 615 40,660921 182,603 073 569.782_597
EXPENDITURES/EXPENSES:
General Government Services 27,258,632 o o o 4,168 o 4,232,500 31,495,300
Public Safety 100,693,554 o o o 1,117,000 o 8,514,000 110,324,554
Physical Environment 1,648,250 o o 105,644,832 14,407,552 o 129,804,236 251,504,870
Transportation 5,388,793 o o o o o o 5,388,793
Economic Environment 22,448,204 o 1,833,881 o 5,637,279 o o 29,919,364
Human Services 473,732 o o o o o o 473,732
Culture &Recreation 23,395,175 o o 5,276,421 3,725,435 o 26,796,615 59,193,646
Debt Service o 4,014,956 o 99,287 o 1,800,000 4,162,825 10,077,068
Internal Services o o o o o 35,272,781 o 35,272,781
Other Financing Uses 5 603 649 o o 5.291 957 2 064.139 o 5.815 657 18_775_402
TOTAL EXPENDITURES/186,909,989 4,014,956 1,833,881 116,312,497 26,955,573 37,072,781 179,325,833 552,425,510
EXPENSES
Reserves 70,000 o 3,481 10.115.184 303 042 3 588 140 3 277 240 17,357,087
TOTAL EXPENDITURES 186979_989 4,014 956 1,837,362 126427,681 27_258_615 40 660.921 182.603 073 569782597
AND RESERVES
The tentative,adopted,and/or final budgets are on file in the office of the above referenced taxing authority as a public record.
KATERRI JOHNSON,CMC
Publish:Thursday,September 12,2024 CITY CLERK