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Res 27-99RESOLUTION NO. 27-99 A RESOLUTION OF THE CITY COMMISSION OF THE CITY OF DELRAY BEACH, FLORIDA, AMENDING RESOLUTION NO. 63- 98 ADOPTED SEPTEMBER 22, 1998, WHICH MADE APPROPRIATIONS OF SUMS OF MONEY FOR ALL NECESSARY EXPENDITURES OF THE CITY OF DELRAY BEACH, FLORIDA, FOR THE FISCAL YEAR 1998/99, BY SETTING FORTH THE ANTICIPATED REVENUES AND EXPENDITURES FOR THE OPERATING FUNDS OF THE CITY FOR THE FISCAL YEAR 1998/99; TO REPEAL 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. 63-98 adopted September 22, 1998, is hereby re~ealed, and a new Section 1. is enacted and amended to read as follows: That the Exhibit "A", are herein set forth. following sums of money, hereby appropriated upon attached hereto and marked the terms and conditions Section 2. That, subject to the qualifications contained in this res9lution, 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 1st day of October, 1998, and ending the 30th day of September, 1999, 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 1st day of October, 1998, and ending the 30th day of September, 1999. 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, 1998, 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 1st day of October, 1998. However, nothing in this section shall be construed to be applicable to unencumbered balances remaining to the credit of the Water and Sewer Fund, Sanitation Fund or any Fund created by the setting up of special revenue, but such balances shall be used in financing the proposed expenditures of these Funds for the fiscal year commencing the 1st day of October, 1998. 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 approprigtion 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. 2 Res. No. 27-99 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 15, 1998, and September 22, 1998. Section 10. That this resolution shall become effective immediately upon its passage. PASSED AND ADOPTED in regular session on this the 20th day of April, 1999. ATTEST: City Clerk Res. No. 27-99 Exhibit A BUDGET SUMMARY CITY OF DELRAY BEACH, FLORIDA FISCAL YEAR t998-t999 CASH BAL.N~ICE$ BROUGHT FORWN~D ESTBATED REVE#UEa: TAXES AD VALOREM TAXES AD VALOREM TAXES AD VALOREM - DELINQUENT AD VALOREM - DDA Sales & Use Taxes Franchise Taxes Utll~ Taxes Licenses & Permits IntergovErnmental Charges for Se~ces Fines & Forfeitures Miscellaneous Revenues Other Financing Sources TOTAL aEVENUE$ ANn OTHER TOTAL £$1'IMA?EO REVENUES AND ~AL.ANCE$ ~O1~¢ SPECIAL GENERAL DEVELOPMENT ENTERPRISE REVENUE FUND FUND FUND8 FUNDS TOTAL 658,743 47,000 3,010,730 815,109 4,531,582 6.91 19,626,970 0.7~ 2,243,900 62,000 1.00 1,385,400 3,287,000 5,892,000 2,215,460 5,467,200 4,349,053 621,500 2,836,880 2,359,800 19,626,970 2,243,900 62,000 97,530 97,530 1,385,400 3,287,000 5,892,000 2,215,460 49,461 1,559,458 7,076,119 26,944,010 31,293,063 621,500 4,330 1,163,990 11,200 4,016,400 50,000 950,620 3,360,420 50,347,163 101~860 51,005,906 148,860 28~207,461 2~521,278 81,177,762 31,218,191 3,336,387 85,709,344 General Government Services Public Safety Physical Environment Transportation Economic Environment Human Services Culture & Recreation Debt Service Other Financing Uses TOTAL EXPENDITURE~EXPENSE$ Reserves TOTAL EXPENDITURES AND RESERVES 5,884,943 5,884,943 28,165,357 28,165,357 312,255 17,636,239 17,948,494 1,323,394 1,323,394 1,025,070 127,830 2,521,857 3,674,757 133,300 133,300 6,889,957 3,706,433 420,530 11,016,920 4,049,020 4,549,240 8,598,260 3,1581761 41574~330 297,230 8~030,321 50,942,057 127,830 30,466,242 3,239,617 94,775,746 63,949 211030 51,005,906 148,860 7511949 96,770 933~598 31,218,191 3,336,387 85,709,344 RES. NO. 27-99 MEMORANDUM TO: FROM: THROUGH: SUBJECT: DATE: David T. Harden, City Manager Regi~ M. ~_~.~udget ^dmini~tr~to~ Mid-Year Budget Amendment for FY 98/99 April 15, 1999 Attached please find Resolution Number 27-99 which amends the budget for Fiscal Year 1998/99. Also attached are supporting schedules and backup documentation for your review. Please let me know if you have any questions. cc: Rebecca O'Connor, Treasurer RESOLUTION NO. 27-99 A RESOLUTION OF THE CITY COMMISSION OF THE CITY OF DELRAY BEACH, FLORIDA, AMENDING RESOLUTION NO. 63- 98 ADOPTED SEPTEMBER 22, 1998, WHICH FL%DE APPROPRIATIONS OF SUMS OF MONEY FOR ALL NECESSARY EXPENDITURES OF THE CITY OF DELRAY BEACH, FLORIDA, FOR THE FISCAL YEAR 1998/99, BY SETTING FORTH THE ANTICIPATED REVENUES AND EXPENDITURES FOR THE OPERATING FUNDS OF THE CITY FOR THE FISCAL YEAR 1998/99; TO REPEAL 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. 63-98 adopted September 22, 1998, is hereby repealed, and a new Section 1. is enacted and amended to read as follows: That the Exhibit "A", are herein set forth. following sums of money, attached hereto hereby appropriated upon the terms and and marked conditions Section 2. That, subject to the qualifications contained in this resplution, 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 1st day of October, 1998, and ending the 30th day of September, 1999, 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 1st day of October, 1998, and ending the 30th day of September, 1999. 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, 1998, 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 1st day of October, 1998. However, nothing in this section shall be construed to be applicable to unencumbered balances remaining to the credit of the Water and Sewer Fund, Sanitation Fund or any Fund created by the setting up of special revenue, but such balances shall be used in financing the proposed expenditures of these Funds for the fiscal year commencing the 1st day of October, 1998. 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 approprigtion 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. 2 Res. No. 27-99 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 15, 1998, and September 22, 1998. Section 10. That this resolution shall become effective immediately upon its passage. PASSED AND ADOPTED in regular session on this the 20th day of April, 1999. MAYOR ATTEST: City Clerk 3 Res. No. 27-99 Exhibit A BUDGET SUMMARY CITY OF DELRAY BEACH, FLORIDA FISCAL YEAR 1998-t999 CASH B~d. ANCES BROUGHT FOR'WARD ESTIMATED REVENUES: TAXES AD VALOREM TAXES AD VALOREM TAXES AD VALOREM - DELINQUENT AD VALOREM - DDA Sales 8, Use Taxes Franchise Taxes Utility Taxes Licenses & Permits Intergovernmental Charges for Services Fines & Forfeitures Miscellaneous Revenues Other Financing Sources TOT,N. REVENUES AND OTHER FINANCING SOURCES TOTAL ESTIE~ATED REVENUES AND BN.M, ICES DOWNTOWN SPECIAL GENERAL DEVELOPMENT ENTERPRISE REVENUE FUND FUND FUNDS FUNDS TOTAL 658,743 47,000 3,010,730 815,109 4,531,582 6.91 19,626,970 19,626,970 0.79 2,243,900 2,243,900 62,000 82,000 1.00 97,530 97,530 1,385,400 1,385,400 3,287,000 3,287,000 5,892,000 5,892,000 2,215,460 2,215,460 5,467,200 49,461 1,559,458 7,076,119 4,349,053 26,944,010 31,293,063 621,500 621,500 2,836,880 4,330 1,163,990 11,200 4,016,400 2,359,800 50,000 950,620 3,360,420 50,347,163 101,860 28~207,461 61,005,906 148,860 31,218,191 2,521,278 81,177,762 3,336,387 85,709,344 EXPENDfruRES/EXPENSES: General Government Sewices Public Safety Physical Environment Transportation Economic Environment Human Sawices Culture & Recreation Other Financing Uses TOTAL EXPENDiTURES/EXPENSES Reserves TOTAL EXPEND(TURES AND RESERVES 5,884,943 5,884,943 28,165,357 28,165,357 312,255 17,636,239 17,948,494 1,323,394 1,323,394 1,025,070 127,830 2,521,857 3,674,757 133,300 133,300 6,889,957 3,706,433 420,530 11,016,920 4,049,020 4,549,240 8,598,260 3~158~761 4,574r330 297,230 81030,321 50,942,057 127,830 30,466,242 3,239,617 84,775,746 63~849 21,030 751~949 96,770 933,598 51,005,906 311218,191 3,336,387 85,709,344 148,860 RES. NO. 2%99 Mid Year Budget Amendment Fiscal Year 1998/99 General Fund Summary All departmental budgets have been amended from the period ending March 31, 1999 at which time the General Fund Budget totaled $50,272,546. Adjustments of $733,360 were made for an amended total of $51,005,906. Adjustments greater than $5,000 have been notea~ General Fund Revenues Ad Valorem Taxes The City can expect a surplus of $60,250 in this category. A surplus of $113,250 is expected for Current Ad Valorem Tax revenue and a shortfall of $53,000 expected for Delinquent Taxes. Estimates are based on historical trending. Sales and Use Taxes The City can expect a shortfall of $28,000 due to Local Option Gas Tax revenues not coming in as expected. Franchise Taxes A surplus of $10,000 is expected in this category due to an increase in the projection for Cable TV. Sales are surpassing original expectations. Utility Taxes The Utility Tax Revenue category increased by $126,000. Revenue relative to the Other Telecommunication line item exceeds the original estimate by $136,000. This is mainly due to cellular phone technology. This surplus is offset by a decrease in the projection for BellSouth ($10,000). The shortfall is due to a recent refund given to customers. Licenses and Permits No changes have been made to revenue line items in this category. Intergovernmental Revenues Intergovernmental revenues are increased by $ 124,150 based on estimated surplus balances in the following line items: Problem Solving Cops Grant ($62,940), Sales Tax collections ($30,000), EMS Grant - Cardiac Equipment ($17,000), and the School District Grant - Seacrest property ($25,000). The surplus will be offset by estimated shortfalls in Cigarette Tax revenues ($8,000) and State Revenue Sharing ($11,000). Cha~ ~r Services Revenues for this category increased by $242,970. The increase is primarily due to Site Plan Approval fees ($9,600), Other Public Safety ($34,670), Other Transportation revenue ($27,900), Program Fees - After School ($16,000), Tennis Memberships ($95,000), Tennis Lesson Sales ($60,000), and League and Tournament fees ($15,000). Shortfalls are expected in the Accounts Receivable - Nuisance Abatement line item ($5,000). Fines and Forfeitures Fines and Forfeitures increased by $22,600. The City can expect a surplus in General Fines ($17,000). 1Vfiscellnneous Revenues Revenues for this category increased by $171,390. The increase is mainly due to an increase in projections for interest on investments ($110,000), MadDads Salary Reimbursement ($16,030) and Miscellaneous Revenues ($47,000). Other Financin~ Sourcea The Other Financing Sources category increased by $4,000. The increase is due an increase in the Transfer of interest to the Utility Tax Debt Service Fund. General Fund Revenues CATEGORY Ad Valorem Taxes Sales and Use Taxes Franchise Taxes Utility Taxes Licenses and Permits Intergovernmental Revenues Charges for Services Fines and Forfeitures Miscellaneous Revenues Other Financing Sources Surplus Brought Forward Total General Fund Revenues FY99 APPROVED BUDGET 21,872,620 1,413,400 3,277,000 5,766,000 2,215,460 5,343,050 4,106,083 598,900 2,665,490 2,355,800 658,743 $50,272,546 FY99 PROPOSED REVISED ADJUSTMENT BUDGET 60,250 21,932,870 (28,000) 1,385,400 10,000 3,287,000 126,000 5,892,000 0 2,215,460 124,150 5,467,200 242,970 4,349,053 22,600 621,500 171,390 2,836,880 4,000 2,359,800 0 0 658,743 $733~360 $51,005,906 Mid Year Budget Amendment Fiscal Year 1998/99 General Fund Expenditures General Government This category includes the legislative and administrative departments of the City and the miscellaneous division. The increase in General Govermnent expenditures totals $32,504. Management Information Systems funds are required in order to continue the services of a contract programmer needed to cover the vacancy leR by the Senior Analyst as well as the additional funding needed to cover the increased salaries of the Technical Services Administrator and the Network Engineers. The increase in the City Attorney's Office budget is due to the costs associated with the increased need for outside legal counsel this year. The additional funds in the Miscellaneous division are for the purchase of land associated with the expansion of the Tennis Center. Most other divisions show a net decrease due to the removal of surplus pension funds. The revised actuarial study eliminated the city contribution to the General Employees Pension for this fiscal year. A total of $339,270 was deducted from the various divisions within the General Fund. Public Safety This category includes the Police and Fire Departments and Community Improvement. The increase in Public Safety expenditures totals $429,602. The Police Department's budget increase includes money to cover unanticipated termination pay expenses due to staff attrition as well as additional overtime expenses. The increase in the Fire Department totals $410,280. This includes increased salaries resulting from the ratification of the labor agreement as well as additional overtime due to vacancies. The Community Improvement budget shows a net decrease of $67,170 due to staff vacancies as well as reduced pension requirements. Physical Emdronment Includes a $13,001 decrease resulting from surplus funds in the Cemetery due to staffvacancies as well as the reduced pension requirements in both the Cemetery and Public Works Administration. Tramportafion The net change in this category is a decrease of $18,042 mainly resulting from surplus funds in the Streets Maintenance division due to vacant positions as well as the reduced pension requirements. Mid Year Budget Amendment Fiscal Year 1998/99 .Economic Environment This category shows a net decrease of $37,500. This is due to a decrease in the contribution to ABC Carpet of $56,000. Partially offsetting this decrease is the increase in other financing uses, which includes payment to the CRA for the West Atlantic Redevelopment Coalition. Culture ~md R~reafion This category includes the Parks and Recreation Department, the Old School Square Grant and the Library. The changes in this category equate to a net decrease of $86,766. The majority of this surplus is the result of vacancies in the Parks Maintenance division as well as the surplus pension funds thr6ughout the department. Funding in the amount of $8,000 is included for partial payment to Enterprise Contractors on behalf of the Sandoway House. The decrease in debt service is due to the delay in financing for the 800 MHz communications equipment. This decrease is partially offset by an increase in debt service for the lease purchase of the AS/400s for both City Hall and the Police Department. This category aeoounts for Interfund transfers. The increase in expenditures totals $582,737. Included in this total is a transfer to the Tennis Stadium Fund for contract payments to Match Point as well as expenses associated with the Citrix Tournament. An additional $8,440 is being transferred to the Community Development Fund to offset the administrative expenses not covered by the SHIP grant. The General Construction Fund is receiving additional funding in the amount of $310,297. Major projects are listed below. SeacresffDel Ida Traffic Calming 90,000 City Match for the Cops More Grant 196,731 Additional funds needed for the A/C energy management system at 7,500 the Police Department Additional computer replacements needed for Y2K compliance 16,066 g~rves The remaining balance after all revenue and expense adjustments were made resulted in an increase in contingency funds of $30,436 for a balance of $63,849. GeneralFundExpenditures CATEGORY/DEPARTMENT General Government Services City Commission City Manager Public Information Hmnan Resom'ces cB C~erk Finance Administration p~rchasing Management Information Systems City Aaorney Administrative S~rvices En~eefin~ PW Building Maimemnce Miscellaneous Expenditure Total Generel Gov't Servires Publie Safety ?oklce Fire Community Improvement Total Public Safety Physical Environment Public Works Administration Cemetery Total Physical Environment Transportation Streets Maintenance Traffic Operatiom Sttcet Lighting Parking Facilities FY99 FY99 APPROVED PROPOSED REVISED BUDGET ADJUSTMENT BUDGET 198,585 0 198,585 241,227 (5,790) 235,437 71,242 (2A80) 68,762 336,180 (15,920) 320,260 456,040 (10,050) 445,990 842,125 (14,354) 827,771 180,732 (1,440) 179,292 663,737 82,620 746,357 585,803 11,930 597,733 452,705 (4~94) 448,411 793,325 (39,290) 754,035 461,491 (9,490) 452,001 299,647 (10,658) 288,989 269,600 51,720 321,320 $5,852,439 $32~04 $5,884,943 15,035,043 86,492 15,121,535 10,509,550 410,280 10,919,830 2,191,162 ~67,170) 2,123,992 $27,735,755 $429,602 $28,165,357 130,716 (1,431) 129,285 194,540 (11,570) 182,970 $325,256 ($13,001) $312~55 467,911 (14,590) 453,321 252,400 (2~56) 250,144 563,775 0 563,775 57,350 (1,196) 56,154 Total Transportation $1,341,436 ($18,042) $1,323,394 Miscellaneous Gran~ Oiher Financing Uses Mis~llaneous Grams Total Human Services 208,000 (56,000) 152,000 854,570 18,500 873,070 $1,062,570 ($3%500) $1,025,070 133,300 0 133,300 $133,300 $6 $133,300 Culture and Recreation Parks and Recmation 5,943,773 (94,766) 5,849,007 Other Gran~ and Aids 50,450 8,000 58,450 Old School Square 182,500 0 182,500 Library 800,000 0 800,000 Total Culture and Recreation $6,976,723 ($86,766) $6,889,957 Debt Service $4,235,630 (186,610) $4,049,020 Other Financing Uses $2,576,024 $582,737 $3,158,761 Reserves $33,413 $30,436 $63,849 Total General Fund Expenditures $50,272~____~ $733,360 __$51'0°5'906 Mid Year Budget Amendment Fiscal Year 1998/99 Community Development Fund Revenue was increased $60,000 to account for the increase in the Substance Abuse Grant award. This increase was directly offset by expenditures for salaries and benefits. Also, Fiscal Year 1997/98 balances for CDBG, HOME, SHIP, Hope3, and the Renaissance Program were brought forward. Sanitation Fund The change in the Sanitation Fund totals $4,961 which brings the total Recycling Grant to $42,461 based on the actual award amount. Water and Sewer Fund Cbanges in the Water and Sewer Fund amounted to an increase in the budget of $131,000 for a total budget of $22,176,122. An additional $35,000 is needed for payments to the Wastewater Treatment Plant based on actual billings this fiscal year. Also included is $10,600 for emergency repairs which were approved by the South Central Regional Wastewater Treatment and Disposal Board on April 13, 1999. Additional funding in the amount of $60,500 is included for the construction project at the Chemical Storage Building. The surplus pension fimds as well as an increase in Miscellaneous Revenues offset these expenses. Lakeview.~Golf Course No increases were made to this fund, however, changes were made within the fund due to the financing of the Clubhouse. These changes resulted in a net decrease in project reserve of $620.