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Res 28-03RESOLUTION NO. 28-03 A RESOLUTION OF THE CITY COMMISSION OF THE CITY OF DELRAY BEACH, FLORIDA, AMENDING RESOLUTION NO. 77-02 ADOPTED SEPTEMBER 17, 2002, WHICH MADE APPROPRIATIONS OF SUMS OF MONEY FOR ALL NECESSARY EXPENDITURES OF THE CITY OF DELRAY BEACH, FLORIDA, FOR THE FISCAL YEAR 2002/2003, BY SETFING FORTH THE ANTICIPATED REVENUES AND EXPENDITURES FOR THE OPERATING FUNDS OF THE CITY FOR THE FISCAL YEAR 2002/2003; REPEALING ALL RESOLUTIONS INCONSISTENT HEREWITH. NOW, THEREFORE, BE IT RESOLVED BY THE CITY COMMISSION OF THE CITY OF DELRAY BEACH, FLORIDA, AS FOLLOWS: Section 1. That Section 1 of Resolution No. 77-02 adopted by the City Commission of the City of Delray Beach, Florida, on September 17, 2002, is hereby repealed, and a new Section 1 is enacted and amended to read as follows: That the following sums of money, attached hereto and marked Exhibit "A", are hereby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 mounts here'm named if necessary and then only in the event the aggregate revenues collected and other resources available during the period commencing the lS~ day of October, 2002, and ending the 30th day of September, 2003, 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 mount of revenues estimated by the City Commission to be available in the period commencing the 1s~ day of October, 2002, and ending the 30th day of September, 2003. 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, 2002, 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 l't day of October, 2002. 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 fnaancing the proposed expenditures of these Funds for the fiscal year commencing the 1't day of October, 2002. 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 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 3, 2002, and September 17, 2002. Section 10. That this resolution shall become effective immediately upon passage. PASSED AND ADOPTED in regular session on this the 20~ day of May, 2003. ATTEST: City Clerk 2 RES. NO. 28-03 EXHI~I' A BIJDGET SUMMARY CITY OF DELRAY BEACH, FLORIDA FISCAL YEAR 2002-2003 TAXES AD VALOREM TAXES AD VALOREM TAXES AD VALOREM-DELINQUENT AD VALOREM - DDA Sales & Use Taxes Franchise Taxes Utility 'rs~es Other Taxes Licer, sse & Permits Firte~ & Forfeitures Miscellaneous Rever~es Other Fm~ng So~ces Millages 7.37 0.63 DOINt~TOWN SPECIAL GENERAL DEVELOPMENT ENTERPRISE REVENUE FUND FUND FUND~ FUND~ TOTAL 359,792 101,053 4,895,094 924,8~4 6,280,923 29,670,460 29,670,46O 2,2~7,540 2,217,540 89.000 89,000 180,065 180,065 1,693,000 1,693,000 3,185,600 3,185,600 3,944,000 3,~,4,000 4,030,000 4,030,0O0 2,824,130 2,824,130 6,689,750 276,400 2,175,987 9,142,137 5,406,455 30,315,967 35,722,422 847,500 28,000 875,500 2,566,130 6,000 1,341,198 (92,223) 3,821,105 21,837,460 1,913,436 1.359,020 25,1(3~,916 85,001,025 186,065 33,901,111 3,470,784 122,558,985 $ 85,360,817 $ 287,118 $ 38,798,205 $ 4,395,768 $ 128,839,908 Put~i¢ Safety Physk~l Economic Environment Human Services Culture & Recmaf~m Debt Senace O~m' Financing Uses TOTAL 7,074,980 7,074,090 37,644,228 47,540 37,691,768 337,920 20,683,789 21,021,709 1,525~769 1,525,769 2,528,886 287,118 2,541,137 5,357.141 113,000 113,0D0 9,443,018 4,814,046 1,560,721 15,817,785 23,654,470 7,156,260 30,810,730 2,847,422 5,569,460 223,960 8,640,842 85,168,803 287,118 3~,223,555 4,373,358 128,052,834 192,014 572,6S0 22,410 787,074 85,360,817 $ 287,118 $ 38,796,205 $ 4,395~768 $ 128,839,908 RES. NO. 2~-03 Mid Year Budget Amendment Fiscal Year 2002-2003 GeneralFundSummar~ The General Fund budget as of the six-month period ending March 31, 2003 totaled $66,092,061. Adjustments of $19,268,756 were mode for an amended total of $85,360,81Z Adjustments greater than $5,000 have been noted Ad Valorem Taxes The City can anticipate a surplus of $227,280, which represents a surplus of $212,280 in current ad valorem tax revenue and $15,000 in delinquent mx revenues. Sales and Use Taxes The City can expect a surplus of $50,000 in local option taxes based on actual revenue to-date. Franchise Taxes The City can anticipate a sho~Iall of $21,400 stemming from a decrease in the projection for franchise fees on gas $20,000 and beach services $1,400. Utility Taxes The City can expect a smplus of $100,000 by fiscal year end based on YTD utility taxes received on electricity. Other Taxes Thc City can anticipate a surplus of $30,000 for communication services tax revenue. Licenses and Permits A surplus of $77,100 is ~ based primarily on a projected inenmse of $90,000 in building permit revenue, offset in part by an estimated decrease of $10,000 in tenant/landlord permit revenue. Intereovermnentai Reveaues The City can expect a surplus of $352,860 due mainly lI~ recording revenues for a FDOT DUI Enforcement federal grant ($104,057), sales tax collected ($79,000), Cops in School grant - Year 1 of 3 ($43,000), FDOT Speed Enforcement grant ($39,308), EMS EKG Defibrillalor grant ($37,259), FEMA assignment reimbursement agreement for Wayne Yoder ($23,820), a grant-funded part-time kennel assistant position ($7,739), nnanticipated local grant assistance for School District of Palm Beach County program fees ($7,100), and a Historic District Design Guidelines grant ($6,000). Mid Year Budget Amendment Fiscal Year 2002-2003 General Fund Summa~ - (cont~nued~ Char~es for Services The City can expect a shortfall of $103,745. The shortfall is primarily due to a decreaso in thc projections for sponsorsinps ($150,000), tennis memberships ($40,000), tennis lesson sales ($40,000), parking fees-lots A&B ($13,500), sales of merchandise ($i0,000), commission ticket sales ($10,000), and zoning fees ($4,200). These shortfalls arc offset in part by surplus balances expected in transport fees - Highland Beach ($75,000), police security services ($46,000), and project inspection fees ($38,000). Please note that there are corresponding decreases on the expense side relative to tennis lessons and the sale of merchandise. Fines and Forfeitures The City can expect a slight deficit of $10,000 at fiscal year end. This is primafly due to a decrease in parking fines ($35,000), offset by an estimated surplus in general fines ($15,000), code enforcement fines ($3,000), penalties levied for not having building permits (5,000), and penalties on ad valorem ($2,000). Contribution from Other Funds No variance is expected at this time. Recovery of Administrative Costs No variance is expected at this time. Miscellaneous Revenues A surplus of $36,860 is e. XlX~ed at fiscal year end. Thc increase is p~narily due to an estimated surplus in donated property ($51,180), the sale of surplus propefq ($15,220), conm3~a_rlions & donations ($10,840), CRA- Downtown Business Area reimbursement ($9,000), a refund of prior year expenditures ($7,000), and interest on accounts receivable ($7,000). This is partly offset by a decline in interest earnings on investments ($38,580), and decreased revenues from the tennis sladium ($11,500), and Seacrcst Del Ida ($10,000). The surplus relative to the donated property is offset by a con'esponding expense. Other Financing Sources A surplus of $18,409,050 is anticipated due primarily to the issuance of Utility Tax Revenue Bonds, Series 2002 and General Obligation Refunding Bonds, Series 2002. Thc General Obligation Refunding Bonds were issued to refund the City's General Obligation Bonds, Series 1993A & B and generated economic savings. The Utility Tax Revenue Bonds were issued primarily to refund the City's outstanding Utilities Tax Revenue Refunding and Improvement Bonds, Series 1992 and 1994, its Utilities Tax Revenue Bonds, Series 1995, and its Utilities Tax Revenue Bonds, Subordinate Series 1996 and 1998. This issuance was also completed primarily to realize economic savings. Surolus Brought Forward Enmlmbrances will be reduced by $6,000 which will be offset by a reduction in expenditures. Surplus brought forward will be increased by $126,751 which rcprcso~ $112,500 brought forward for the new Match Point contract and local cash matches for the "Cops in Schools" and Historic District grants. CATEGORY Ad Valorem Taxes Sales and Use Taxes Franchise Taxes Utility Taxes Other Taxes Licenses and Permits Intergovernmental Revenues Charges for Services Fines and Forfeitures Miscellaneous Revenues Other Financ'mg Sources Surplus Brought Forward Total General Fund Revenues GeneraI Fund Reve~mes FY 2002/03 APPROVED PROPOSED BUDGET ADJUSTMENT FY 2002/03 REVISED BUDGET 239,041 120,751 359,792 $66,092,061 $19,268,756 $85,360,817 31,749,720 227,280 31,977,000 1,643,000 50,000 1,693,000 3,207,000 (21,400) 3,185,600 3,844,000 I00,000 3,944,000 4,000,000 30,000 4,030,000 2,747,030 77,100 2,824,130 6,336,890 352,860 6,689,750 5,510,200 (103,745) 5,406,455 857,500 (10,000) 847,500 2,529,270 36,860 2,566,130 3,428,410 18,409,050 21,837,460 Mid Year Budget Amendment Fiscal Year 2002-2003 General Fund Expenditures General Government Service~ This category includes the legislative and administrative departmants of the City and the miscellaneous division. The increase in General Government expenditures totals $309,904~ The increase of $28,240 in the City Attorney' s budget covers additional legal expenses associated primarily with pension and cable franchising issues. Management Information Systems budget increase of $100,370 inclmles funding the costs associated with the unanticipated retirement of the department's Director, a long-time employee of the City, with substantial sick and vacation leave accrued. Miscellaneous Expenditure shows an increase of $51,180 due to the accq~anee of a land donation from Palm Beach County. The increase relative to the donated property is offset by a corresponding revenue. Adjustments were also made in all the departments in this catego~d to fired the actual General Employee Pension contribution made December 2002, and a 3% across-the-buard adjustment in base salary rates in December 2002. In addition, other adjustments reflect the impact of a higher than budgeted 15% hike in health insurance costs. Public Safety This eategoxy includes the Police and Fire Departments and Community Improvement. The increase in Public Safety expenditures totals $977,478. The Police Department's budget increase of $992,257 includes $735,762 in salmy and benefit increases, with $370,250 of the funding needed to cover additiOllal overtime co~5 and the remainder required to cover increases in health insurance rates, grant funding for a School Resource Officer and a DUI Enforcement Specialist, and higher than anticipated salary increases. Adjustments also include the addition of grant binding for equipment and two new vehicles relating to the two positions. In addition, increases in vehicle fuel. parts, and maintenance costs added $167,472 to the total funding request. Partly offsetting the overall increase in funding is a decrease in the Police Retirement Plan payment for fiscal year 2002/03. The Fire Department shows a net deereaso in funding of $110,048, reflecting a lower than budgeted annual Fire Retirement Plan payment and lower salaries and benefits due to YTD vaeancie~ Palely offsetting the overall net decrease are increases in vehicle fuel, parts and maintenance costs of $110,647. Adjustments for thc impact of a one-time, base-pay rate increase approved trader the new Collective Bargaining Agreement, and higher health insurance and worker's compensation rates are also included. In addition, a $37,259 Palm Beach County Countywide State EMS grant award to purchase 6 Zoll AED's has been added. The Community Improvement budget shows a net increase of $95,269, due primarily to health insurance rate hikes, an adjustment to reflect the actual annual pension payment mount, the addition of a grant-funded part-time kennel assistant for half the year, and increases in vehicle fuel, parts, and maintenance costs. Physical Environment This eategory, which collsists of Public Works Administration and the Cemetery, reflects a decrease of $20,375, primarily due to Y1D vacancies. Mid Year Budget Amendment Fiscal Year 2002-2003 General Fund Expenditures - (continued~ Transportation The net change in t~s category is an increase of $64,245. This unfavorable variance is due mainly to a $26,ooo increase stemming from the impact to the Street Lighting Division of a 10% hike in FPL rates, effective April 1, 2003, and $43,000 in unbudgeted lease payments on the new Reino multi-space parking meters. Economic Environment This grouping shows a small ~ ~ of $3,881, a result of a lower than budgeted net transfer to the CRA based on ad valorem revenue. Also included in this category is the balance of the Downtown Business Area Plan, which is offset by revenues brought forward from the MacArthur Foundation. 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 increase of $439,065. $337,500 of this increase is a result of the new Matchpnlnt contract. The adjustments also reflect a $65,000 retroactive increase in salaries in the Ocean Rescue division based on the new Collective Bargaining Agreement, a 3% across-the-board increase in base-pay rates implemented in December 2002, an increase of $28,750 in the PIM conlmet, higher than budgeted health insurance rates, and the impact of the unexpected retirement of three long-term employees. Debt Service $17,961,620 of ttds increase is in the Debt Sctvice division, with $16,428,420 to fund debt service costs associated with issuance of General Obligation Refunding Bonds, Series 2002 and $2,085,660 to fimd debt service costs associated with issuance of Utility Tax Bonds, Scades 2002. This additional funding is partly offset by a reduction of $490,000 associated with the issuance of Revonne Bonds, Series 2003. Other Financine Uses This category accounts for interf~ ~n~s. The aecrease in expenditures totals $497,588 to record the budget for disbursement of GIC proceeds, which ate being transfen~ from the General Construction Fond, and to record the issuance of the Utility Tax Bonds, Series 2002. Pardy offsetting the net decrease in interfund transfers is a $41,982 transfer to the Garage Fund to fund a portion of the unanticipated cost of purchasing five new take-home vehicles and a raotorcycle. The remaining balance, a~er all revenue and expense adjustments were made, resulted in an increase of $38,288 to contingency funds, bringing the balance to $192,014. CATEGORY/DEPARTMENT General Governme~ Servioes City Commission City Manager Human Resour~s Public Information City Clerk Finan~ Admini~xalion Purchasing city ^ttomoy Administrative Serviems Management Information Systems Plating & Zoning PW Building Maintenance Miscellaneous Expenditure Total G, encral G~v't Servie~ Public ,Safety Police Fire Community lmtxovemont Total Public Safety Phy~eM Envtr~lme~ Public Works AdminiMrafion Total Physical Environment Trampormtlon Streets Maintenan~ Traffic Operations Parking Facilities FY 2002/03 FY 2002/03 APPROVED PROPOSED REVISED BUDGET ADJUSTMENT BUDGET 211,945 (2355) 209,490 292,869 3,306 296,175 392,510 8,589 401,099 79,937 (8,048) 71,889 478.030 13.612 491.642 1.058,400 31,669 1.090,069 116,710 6,050 122,760 667.995 28,240 696,235 499.405 22,522 521.927 1,068,636 100.370 1,169.006 907,335 26,010 933,345 541,609 15,793 557,402 367,415 13.066 380,481 81,390 51,180 132,570 $ 6,764,186 $ 309,904 $ 7,074~90 19,664,379 992,257 20,656,636 14,529,928 (110,048) 14,419,880 2,472,443 95,269 2,567,712 36,666,750 $ 977,478 $ 37,644,228 151,385 (23,651) 127,734 206,910 3,276 210,186 $ 358,295 $ (20,~75) $ 337,920 555,208 (12,377) 542,831 290,714 48,863 339,577 553,44O 26,000 579,440 62,162 1,759 63,921 Total Transportation $ 1~61,524 $ 64,245 $ 1,525,769 F, eonomle Envirmmamt Downtown Business A~a Plan Mk~ellanco~ C-lants Othe~ Finandmg U~ Total Economic Environment Human Services Misc~llamom Or. ts Total Humsn Sem'ic~ 10,627 13,599 24,226 120000 140 120,140 2,402,140 (17,620) 2,384,520 $ 2,532367 $ 0~81) $ 2,528,886 113,000 113,000 P~xka and Recvoation 7,699,063 439~5 8,138,1~ ~~ 71,~ 71,~ Old ~1 ~ 187~ 187~ ~ 1,~,8~ 1 ,~,8~ T~ ~ ~d R~ $ 9~ $ 439,~ $ 9~43,018 ~bt ~ $ 5,692~0 $ 17~61~20 $ ~,470 ~r ~ U~ $ 3~5,010 $ (497~) $ 2~7~22 R~ $ 1~,7~ $ ~ $ 1~14 To~ ~ ~d E~ $ ~2~1 $ 19~,7~ $ ~17 S 113,000 $ $ l13~e0 Mid Year Budget Amendment Fiscal Year 2002-2003 O~ker Fu~ Law Enforcement Trust Fund This budget is being adjusted to account for the actual revenues received during this fiscal year and to adjust the balance brought forward from fiscal year 2001/2002 to the actual fund balance as of September 30, 2002. A small amount of funds are 10eing used to offset negative accounts. Community Develunmant Fund Fiscal Year 2001/02 b~lances for Neighborhood Housings, SHIP, Hope IH prog~m~ and remaining Housing Rehabilitation Block Grant balances were brought forward. The adjuslments also include a small increase to tie to the aclual retirement plan amount paid for fiscal year 2002/03. Beautification Trust Fund Cuntn'butions for tbe Piueapple Grove FPL Poles Project will be paid directly to FPL, not the City of Delray Beach. This will reduce revenue and expense budgets by $140,406. Sanitation Fund The change in the Sanitation Fund totals $5,543. Adjusanonts include $1,350 to record a Solid Waste Authority Grant to purchase products from Florida Waste Tires, and additional funds needed to cover the impact of higher salaries and health insurance rates. Water and Sewer Fund No changes to the total Water and Sower fund are projcetcd. Municioal Goff Course The revenue increase of $439,498 in this fund is due primarily to the proceeds and interest earnings of $312,190 relating to the issuance of Utility Tax Bonds, Series 2002 and the recording of $112,500 of Trade-In Allowances on the purchase of 80 Goff Carts. Additional funding of $50,000 is included for the architectural fees associated with the t~novation of the greens. Lakeview Golf Course The revenue increase of $396,770 in this fund is due mainly, to the proceeds and interest earnings of $503,770 from the issuance of Utility Tax Bonds, Series 2002; offset partly by projected shortfalls of $50,000 in Cneens Fees and $75,500 in Cart Fees. Stormwater Utility Fund Thc increase in this fund of $14,212 is due to a large increase in sod laid to-date, the impact of a 3% across-the- board addition to base-pay rates in December 2002, and higher Health Insurance rates. Mid Year Budget Amendment Fiscal Year 2002-2003 Other Funds (continuer0 Gara2e Fund Adjustments in this fund combine for a net increase of $617,104. These adjustments include recording the budget for disbursement of the $275,300 of GIC proceeds covering the pm-chase of ten additional take-home vehicles. In addition, $102,014 is being budgeted to fund the sharp rise in fuel costs and additions to the City fleet. $114,390 bas also been added to reflect increased outside service expenses. Based on YTD trends, the cost of parts for inventory bas been increased by $78,372. These changes are reflected in both thc garage expenditures and lhe departmental revenues. Adjuslmcnts are also being made based on YTD vacancies and increases in health insurance rates. Insurance Fund Liability premium revenues and associated expenses are being adjusted downward to reflect actual ~venues received from the departments. A portion of the decrease, however, is offset by the impact of the three new Bargaining Unit agreements which require that the City absorb dependent health insurance increases covering the first pay period in February 2002 through the last pay period in October 2002. MEMORANDUM TO: FROM: SUBJECT: MAYOR AND CITY COMMISSIONERS CITY MANAGER ~ AGENDA ITEM # '-~ o REGULAR MEETING OF MAY 20. 2003 RESOLUTION NO. 28-03 (MID-YEAR BUDGET AD_IUSTMENT) DATE: MAY 16, 2003 Resolution No. 28-03 makes mid-year adjustments to the adopted budget for Fiscal Year 2003. Also attached are support schedules and backup documentation for your review. Recommend approval of Resolution No. 28-03 amending the mid-year budget. S:\City Clerk\chevelle folder\agenda memos\Rcs.28-03.MidYear Budget.5.20.03 MEMORANDUM TO: FROM: THROUGH: SUBJECT: DATE: David T. Harden, City Manager Jeffrey C. Chapman, Budget Administrator ~ Joseph M. SafFord, Director of Finance Mid-Year Budget Amendment for FY 2002/03 May 07, 2003 Attached please find Resolution Number 28-03 which amends the budget for Fiscal Year 2002/03. Also attached are supporting schedules and backup documentation for your review. Please let me know if you have any questions. ce: Rebecca O'Connor, Treasurer RESOLUTION NO. 28-03 A RESOLUTION OF THE CITY COMMISSION OF THE CITY OF DELRAY BEACH, FLORIDA, AMENDING RESOLUTION NO. 77-02 ADOPTED SEPTEMBER 17, 2002, WHICH MADE APPROPRIATIONS OF SUMS OF MONEY FOR ALL NECESSARY EXPENDITURES OF THE CITY OF DELRAY BEACH, FLORIDA, FOR THE FISCAL YEAR 2002/2003, BY SETTING FORTH THE ANTICIPATED REVENUES AND EXPENDITURES FOR THE OPERATING FUNDS OF THE CITY FOR THE FISCAL YEAR 2002/2003; REPEALING ALL RESOLUTIONS INCONSISTENT HEREWITH. NOW, THEREFORE, BE IT RESOLVED BY THE CITY COMMISSION OF THE CITY OF DELRAY BEACH, FLORIDA, AS FOLLOWS: Section 1. That Section 1 of Resolution No. 77-02 adopted by the City Commission of the City of Delray Beach, Florida, on September 17, 2002, 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', ate hereby appropriated upon the terms and conditions herein set forth. Section 2. That, subject to the qualifications contained in this resolution, all approp~ations made out of the General Fund are declared to be maximum, conditional and propornonate 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 1st day of October, 2002, and ending the 3ffh day of September, 2003, for which the appropriations are made, are sufficient to pay all the appropriations hi 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 1et day of October, 2002, and ending the 30~ day of September, 2003. Section 3. That all balances of the appropriations payable out of the General Fund of the City Treasury unencumbered at the dose of business on the 30th day of September, 2002, 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, 2002. 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" day of October, 2002. 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 admimstrative officer or individual, m 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 heatings were held on the tax levy and the budget on September 3, 2002, and September 17, 2002. Section 10. That this resolution shall become effective immediately upon passage. PASSED AND ADOPTED in regular session on this the 20~' day of May, 2003. ATI'NST: MAYOR City Clerk 2 RES. NO. 28-03 BUDGET SUMMARY CITY OF DELRAY BEACH, FLORIDA FISCAL YEAR 2002-2003 TAXES AD VALOREM TAXES AD VALOREM TAXES AD VALOREM.DELINQUENT AD VALOREM - DDA Sa~e & U~e Taxe~ Ufiity T~ ~ T~ Licer,~es & Permits F~ne~ & Fcmreitures Mi~bmeous Reve~u~ DOWNTOWN SPECIAL GENERAL DEVELOPMENT ENTERPRISE REVENUE FUND FUND FUND~ FUNDS 2,2~?,540 2,~7,540 3,185,600 3,185,600 3,944,000 3,944,000 2,824,130 2,824,130 6,689,750 276,400 2,175,~7 9,142,137 5,406,455 30,315,967 35,722,422 2.566,130 6.000 1.341.198 (92.223) 3.821.105 21.837.460 1.913.436 1.359.020 25.109.916 85,001,025 186,065 33,901,111 3,470,784 122,558,985 287.118 $ 38,796,205 $ 4.395,768 $ 128.839.908 $ 85.380,817 Eoanom~ ~ Hunmn ~ Culture& Deid: 8en~:e Othe~ Finm,~,,,u Ueee 2,528,886 287,118 2,541,137 5,357,141 113,0(30 113,000 9,443,018 4,814,046 1,560,721 15,817,785 23.654,470 7,156,260 30,810,730 2,847,422 5.569.460 223.960 8,640.842 85.168,803 287.118 38,223.555 4.373.358 128.~52.834 192,014 572,650 22,410 787,074 85,360,817 $ :2871118 $ 38,796,205 $ 4,395,768 $ 1:28,839,908 Mid Year Budget Amendment Fiscal Year 2002-2003 GeneralFundSummalV Ttte General Fund budget as of the six-month period ending Marctt 31, 2003 totaled $66,092,061. Adjustments of $19,268,756 were mnd_e for an amended total of $85,360,81Z Adjustments greater than $5,000 have been note& Ad Valorem Taxes The City can anticipate a surplus of $227,280, which reprcscms a surplus of $212,280 in current ad valorem lax revenue and $15,000 in delinquent tax revonues. Franchise Taxes The City can anticipate a ~Offfnll of $21,400 ~-nnmin_.o from a decrease in the projection for f~mchise fees based on gas $20,000 and beach services $1,400. Utility Taxes The City can expect a surplus of $100,000 by fiscal year ond based on yrD utility taxes recoived on electricity. Other Taxes The City can anticipate a surplus of $30,000 for cx.~-.-micafion services tax revenue. A surplus of $77,100 is ~ based p~,n~ily on a project~l increase of $90,000 in building permit revenue, offset in part by an es~malecl decrease of $10,000 in t~ant/landlord pc'llIlit revenue. l~ter~overnmmtal Revmues The City can expec~ a surplus of $352,860 due nmlnly to re~,.::n~ revenues for a FDOT DUI Enforcement federal gram ($104,057). sales tax collected ($79,000), Cops in School grant - Year 1 of 3 ($43,000), FDOT Speed Enforcement tgtmi ($39,308). EMS EKG Defibrillator gram ($37,259), FEMA assignment reimbursement agreement for Wayne Yoder ($23,820), a grant-funded part-time kennel n~intant pos'ilion ($7,739), nnnnticip~ local grant assistance for School District of Palm Be~ch County program fi~s ($7,100), and a Historic District Mid Year Budget Amendment Fiscal Year 2002-2003 General Fund Summar~ - (continued} The City can expect a shortfall of $103,745. The shortfall ia primarily clue to a decrease ia the projections for sponsorships ($150,000), tennis memberships ($40,000), tennis lesson sales ($40,000}, parking fees-lots ~g,R ($13,500), sales of merchandise ($10,000), commission ticket sales ($10,000), and zoning fees ($4,200). These shortfalls are offset ia part by sm-plus balances expected ia transport fees - Highland Beach ($75,000), police security services ($46,000), and project inspection fees ($38,000). Please noto that there are conesponding decreases on the expense side relative to tennis lessons and the sale of merchandise. Fines and Forfeitures Thc City can expect a siight deficit of $10,000 at fiscal year emi. This is primar0y due to a deerease in parkiag fmcs ($35,000), ~sct by an estinm~l surplus ia gencxal fmcs ($15,000), code enforcement fines ($3,000), penalties levied for not having building permits (5,000), and penalties on ad valorem ($2,000). Contribution from Other Funds No variance is expectod at this time. Reggvery of Admlni~'ative Corn No variance is ~ at this time. us R nues A surplus of $36,860 is expected at fi~al year cml. The ia~rease is pl~marily di~ tO an esfimntod surplus in donated property ($51,180), thc sale of sm'pins ps~e~ly ($15,220), conm~o~ons & donations ($10,840), CRA- Downtown Business Area reimbursement ($9,000), a reft,nd of prior year expenditures ($7,000), and iatorest on accounts ~ivable ($7,000). This i8 ~ offr~ by a de~line ia ~ ~lrnin~ OB lilv~ellts ($38,580), mid decreased revenues from the tennis stadium ($11,500), and Seacrest Del Ida ($10,000). The surplus relative to the donated ~,v~crty is offset by a corresponding expense. Other Fiagnt~ing SOlll't~S A smplns o~ $18,409,050 is anticipated due primarily to the issuance of Ulility Tax Revenue Bonds, Series 2002 and General Obligation Refunding Bonds, Series 2002. The General Obligation Refunding Bonds were issued to refund the City's General Obligation Bonds, Series 1993A & B and generated economic savings. The Utility Tax R~v~ BoRds ~ ~ primarily tO r~ the City'S OIII~nnding ~fi[ities Tax Revenue Refugdin~ and Improvement ]50lids, Series 1992 and 1994, ils Utilities Tax Rcn~nue Bonds, Series 1995, and its Utilities Tax Revenlle BondS, Sllborclinate S4~rie$ 1996 alld 1998. This issuance was also ~ompletod primarily to I~xli7e ~urplus Brouv_ht Forward Encumbrances will be reduced by $6,000 which will be offset by a reduction in expenditures. Surplus brought fomard will be increased by $126,751 which rcpmseats $112,500 bsu.,..ght fomrard for the new Match Point oontract and local cash matches for thc "Cops in Schools" and Historic District grants. CATEGORY General Fund Revetmes FY 2002/03 APPROVED PROPOSED BUDGET ADJUSTMENT FY 2O02/03 REVISED BUDGET Ad Valorem Taxes Sales and Use Taxes Frm~chise Taxes Utility Taxes Other Taxes Licenses and Permits Intergovernmental Revenues Charges for Services Fines and Forfeitures Miscellaneous Revenues Other Financing Sources 31,749,720 227,280 31,977,000 1,643,000 50,000 1,693,000 3,207,000 (21,400) 3,185,600 3,844,000 100,000 3,944,000 4,000,000 30,000 4,030,000 2,747,030 77,100 2,824,130 6,336,890 352,860 6,689,750 5,510,200 (103,745) 5,406,455 857,500 (10,000) 847,500 2,529,270 36,860 2,566,130 3,428,410 18,409,050 21,837,460 Surplus Brought Forward 239,041 120,751 359,792 Total General Fund Revenues $66,092,061 $19,268,756 $85,360,817 Mid Year Budget Amendment Fiscal Year 2002-2003 General Fund Expend~res GeneraI Government Services Tiffs categozy includes the legi~'~l~five and m4mini~fiv~ delmmmmts of the City and the miscell,neous division. The increase in General Cmvernme~t expenditures totals $309,904. The increase of $28,240 in the City Attorney's budget covers additional legal ~ associated prlmnrily with pension and cable franchising is~mes. Mntmgement Inform~ion Sys~ms Imdget i-,mmse of $100,370 includes fimdlng thc costs associated with the nn~nticipated re~-c~nent of the depamnent's Director, a long-ffme employee of the City, with substantial sick and vacation leave accrued. Adjustments were also made in all the depmXmants in this catego~ to fund the actual General Employee Pension contribution made Deeember 2002, and a 3% across-the-board adjustment in base satiny rates in December 2002. In addition, other adjusm~ents reflect the impact of a higher than bodg~tcd 15% hike in health insurance costs. Public Safety This catogo~y includes the Police and Fire Delmmnems and Comnn,ni~y l?rov~. The increase in Public Safety expenditures totals $977,478. The Police Department's budget increase of $992,257 includes $735,762 in satiny and benefit ~, with $370,250 of the funding needed to cover ~tlditional overtime cests and the renmlnder required to cover inereases in health insurance rates, grant fllDding for a School P,~mree Officer and a DUI Enforcement SpOgiallgt, alld high~ lh~n anticipated ~nlnny increases. Adjustments also include the addition of grant !fimding for equipment and two new vehicles relating to the two positions. In addition, increases in v~hicle fuek parts, and mainteBflnee co~s added $167,472 to the total funding requesL Partly offsetting the overall inereaso in fimding is a deerease in the Police Retirement Plan payment for fiscal year 2002/03. The Fire Department shows a n~t deereaso in funding of $110,04g, reflecting a lower titan budgeted ammal Fire ~ Plan paymont and lower ~lnries and boneflts due to YTD v'aeanCieS. Partly offsolfing the overall net ~ai~iner~l~invchiclcfllel, pal~alidnmintellall~of $110,647. Adjustmonts for theimpact of a one-time, baso-pay rate increase approved under the new Collective Bargaining Agreement, and higher health insurance and worker's compensation rates are also included. In addition, a $37,259 palm Beach County Gountywide State EMS gnmt award to purchase 6 Zoli AED's Ires been -dried. Physical Enviroment This'eategozy, which con~i~,~s of Public Works ~dmini~ralion and ~ C~'~I~, ~ a ~ of $20,375, Mid Year Budget Amendment Fiscal Year 2002-2003 Generat Fund Expenditures - (continuedl Transportation The net Chan§e in this categcny is an increase of $64,245. This -nf'nvolable vaxian~ in due mainly to a $26,000 ~ Stennming from the ~ to the ~ Lighting Division of a 10% hike in FPL ra~s, effective April 1, 2003, and $43,000 in unbudgetcd lease payments on the new Reino multi-space paP, ting meters. Economic Environment This grouping shows a emnll net decrease of $3,881, a result of a lower lhan hildgc~d net tr~nnfer to the CRA bas~ on ad valorem revenue. Aiso included in this catego~ is the balance of the Downtown B,gines~ Area Plan, which is offset by revenues bro~gh~ forward fxom the MacArthur Foundation. Culture and Recreation This catcgoxy inchidcs thc Parks and Recrcalion Dcpamacm, thc Old School Square Grant and thc Ia~nuy. Thc changes in this catcgoxy equate to a net increase of $439,065. $337,500 of this increa~ is a result of the new Matchpoint oontracl The adjustments also retlect a $65,000 ,~uuaetive increase in salaries in the Ocean Rescue division ba$~ on the flew Collgetive Bal-~ inin~ A~'ment, a 3% aeross-thc-board increaso in base-pay rates implemented in December 2002, an increase of $28,750 in the PIM conlxact, higher than budgeted health insurance rates, and the impact of the uncxpccted ~Lrcngnt of three long-term employees. Debt Service $17,961,620 of this inercasc is in the D~ Service division, with $16,428,420 to fund debt sea-vice costs a~s~x:iated with issuaacc of General Obligation Re~onding Bonds, Series 2002 and $2,085,660 to fund defot sc~ce costs associated with is~amnec of Utility Tax Bonds, Series 2002. This additional futading is paltly offset by a reduction of $490,000 ~ with the i~nnnt'~ of Revenue Bonds, Sexies 2003. Other Finnncinn Uses This caleb, oxy ncx:o,,n~ for intcnfund tmn~ers. The decrease in expenditures totals $497,588 to record the budget for di.qom~ment of GIC proceeds, which ar~ being t~annferred from the Geneaal Construction Fund, anti to record the issuance of the Utility Tax Bonds, Series 2002. Pardy offsettin~ the net decrease in interhind tranO'ers is a $4 1,982 a'ansfer to thc Garage Fund to fund a portion of the mmmicipated coet of purchaning five new ~nke,-home vehicles and a motorcycle. Tho lx'~maining bal:mcg, atica' all revemlo ~Dd gxtgllso I~'jRllUIIOI~ W~'~g nmtlg, re~ultezl in an inca'ga~ o~ $35,288 m contingency funds, bringing thc ba!~n~e to $192,014. FY 2~2/~3 APPROVE~) CATEGORY/DEPARTMENT BUDGET General Govemmeut Services City Commission 211,945 City Msnssex 292,869 Human Resouxces 392,510 Public Iaformati~ 79,937 City Clerk 478,03O Financ~ ~dminlntmlion 1,05~,400 pure. l~ ~ing 116,710 plnnnin~ ~ Zonln~' 907,335 PW Builc~E Mainlemnce 367,415 Mi~ Ex~aditu~ Sl,390 To~! Ge~erM Gov't Services $ 6,764,186 PROPOSED ADJUSTMENT FY 2OO2/O3 REVISED BUDGET 3,306 296,175 8,589 401,099 (a,04~) 71,889 13,612 491,642 31,669 1,090,069 6,050 122,760 28,24O 696,235 22,522 521,927 100,370 1,169,006 26,010 933,345 15,793 557,402 13,066 380,481 51,180 132,570 $ 309,904 S 7,0'/4,090 Public Safety Police 19,664,379 992,257 20,656,636 Fixe 14,529,928 (110,048) 14,419,880 C_,~mity ImprovmneGt 2,472,443 95,269 2,567,712 Total Pubic Safety S 34,666,7S0 S 9T7,478 $ Y7,644,228 Public Works A,'lmlni~a'ati~n Total Physienl Envtrumnent Torsi Tramimrtnfl~ Ec~mm~ ~ Downtown Businms Arm Phm Otha' Fi,~-~in~ Uses Total F. conomlc EllVJlmnm~t 151,385 (23,651) 127,734 206,910 3,276 210,186 555~o8 (12,377) 290,714 48,863 553,440 26,000 62,162 1,759 $ 1,4~1,S24 S 64,245 10,627 13,599 120,O00 140 2,402,140 (17,620) S 2~2,767 S (3,~Jl) 542,831 339,577 579,440 63,921 S 1,525,769 113,O00 113,000 S 120,140 2,384,520 Osltm, e and Reereat~m Pmk~ and ~ 7,699,063 439,065 Other Grants and Aicls 71,000 Old Sohool ~ 157,0O0 TmdCuUureandRecmaim s ~ s Debt Set. ce S fl,692,8S0 S 17,961,620 Other lrbme~ u~ S 3,.~,o 1o S (4~7,sss) Reserves S 1~,726 S 38,288 T~C,a~-ar,,,dr.-~,,dh~ S ~l S 113,000 S 113,000 8,138,128 71,000 187,000 1,046,890 S 9,443,018 s · 23,~1,47o s 2~47~22 S 192,014 s Mid Year Budget Amendment Fiscal Year 2002-2003 L~w Enforcement Trust Fund This budget is being adjustexl to acxx~nt for the a~tual revenues rex~i~xl &n'ing this fis~l Year and to ~ ~ bnlance brought forward from fiscal year 2001/20021o the actual fund tml~nce as of September 30, 2002. A mil amount of funds are being used to offset negative accounts. Cgmmnnlty Devdoomeut Fund Fiscal Year 2001/02 bnlnru'es for Neighborhood Ho~z~in~. SHIP, Hope III programs and remnining Hoaz~in~ Rehabilitation Block Grant bnlances we~ bfoo~lt forward. The adjusUncn~s nlso include a small increase to fie to thc actual refiremem plan amount paid for fiscal year 2002/03. l~*,~ficntlon Trust Fond Cont~'butions for the pin~lpple Grove FPL Poles Pn:~ject will be paid directly to FPL, not thc City of DcimY IBcach- This will ~cducc revenue and expense ~ by $140,406. Sanitation Fund The change in the Sanitation Fund totals $5,543. Adjustments include $1,350 to record a Solid Waste Authority Grant to pumhase products from Florida Waste T im~s, and ~aalrional funds nezxled to cover the impact of higher ~lnries and health ~ rates. Water and Sewer F~md NO chnnL, eS to the total Water and Sower fund are p~o.~ed- The revenue increase of $439,498 in this fund is due prlrrmrily to the PrOceeds and interest earnin~ of $312,1 ~ ~clating Io the is,~nnce ~'Utility Tax Bonds, Series 2002 and the x~dlng ~' $112,500 of Trade-In AHowanccs on the purchase of $0 Golf Carts. Additional Jhnding of $50,000 is included for the a~hite~m'al fees associated Lskeview Golf Coupe The revenue incr~ of $396,770 in this fund is due nmlnly Io the proceeds nnd interest earnings of $503,T/0 from the is.,amnce of Utility Tax BOnd*. Series 2002; ettset ~ by ~ shov~llg of $50,000 in Caeens Fees and S75,500 in Cart Fee~ t rm~ster '' The increase in this ~md of $14,212 is due to a large increase in sod laid to-date, the impact of a 3% across'the- Mid Year Budget Amendment Fiscal Year 2002-2003 Orker Funds (con~inuea~ Garage Fund Adjustments in this fund combine for a net increase of $617,104. These adjustments include recording the budget for disbursement of the $275,300 of GIC proc~xls covering the purehase of ten additional take-home vehicles. In addition, $102,014 is being budgeted to fund the sharp rise in fuel costs and additions to the CIE,' fleet. $114,390 has also been added to reflect increased outside service expenses. Based on YTD trends, the cost of parts for inventory has been increased by $78,372. These chan~es are fl~flecled in beth the garage expenditures and the departmental revenues. Adjustments m-e also being made based on YTD vacancies and increases in health insurance rates. Insurance Fund Liability premium revenues and associated expenses are being adjusted downward to refleet actual revenues received from the departments. A portion of the decrease, however, is offset by the im?aet of the thr~ new Bargaimng umt agreements which require that the City absorb dependem health insurance increases covering the first pay period in February 2002 through the last pay period in Oc~oer 2002.