Res 30-98 RESOLUTION NO. 30-98
A RESOLUTION OF THE CITY COMMISSION OF THE CITY OF
DELP~tY BEACH. FLORIDA. AMENDING RESOLUTION NO. 75-97
ADOPTED SEPTEMBER 23, 1997, WHICH MADE APPROPRIATIONS
OF SUMS OF MONEY FOR ALL NECESSARY EXPENDITURES OF THE
CITY OF DELRAY BEACH, FLORIDA, FOR THE FISCAL YEAR
1997/98, BY SETTING FORTH THE ANTICIPATED REVENUES AND
EXPENDITURES FOR THE OPERATING FUNDS OF THE CITY FOR
THE FISCAL YEAR 1997/98; 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. 75-97 adopted
September 23, 1997, is hereby repealed, and a new Section 1.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 1st day of October, 1997, and ending the 30th day
of September, 1998, 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, 1997, and ending the 30th day
of September, 1998.
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, 1997, 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, 1997. 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, 1997.
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 9, 1997, and September 23, 1997.
Section 10. That this resolution shall become effective
immediately upon its passage.
PASSED AND ADOPTED in regular session on this the 21st day of
April, 1998.
ATTEST:
City C~e~k '
- 2 - Res. No. 30-98
Exhibit A
BUDGET SUMMARY
CITY OF DELRAY BEACH, FLORIDA
FISCAL YEAR 1997-1998
DOWNTOWN SPECIAL
GENERAL DEVELOPMENT ENTERPRISE REVENUE
FUND FUND FUNDS FUNDS TOTAL
CASH BALANCES BROUGHT FORWARD 529,142 47,000 2,744,492 419,764 3,740,398
ESTIMATED REVENUES:
TAXES Millages
AD VALOREM TAXES 6.95 18,442,840 18,442,840
AD VALOREM TAXES 0.85 2,237,220 2,237,220
AD VALOREM - DELINQUENT 233,770 233,770
AD VALOREM - DDA 1.oo 97,530 97,530
Sales & Use Taxes 1,385,500 1,385,500
Franchise Taxes 3,095,000 3,095,000
Utility Taxes 5,540,000 5,540,000
Licenses & Permits 2,190,390 2,190,390
Intergovernmental 5,292,980 44,170 1,832,394 7,169,544
Charges for Services 3,693,410 25,995,010 29,688,420
Fines & Forfeitures 601,580 601,580
Miscellaneous Revenues 2,696,960 4,330 1,004,450 86,610 3,792,350
Other Financing Sources 2,252,680 812,510 857,680 3,922,870
TOTAL REVENUES AND OTHER
FINANCING SOURCES 47,662,330 101,860 27,856,140 2,776,684 78,397,014
TOTAL ESTIMATED REVENUES
AND BALANCES 48,191,472 148,860 30,600,632 3,196,448 82,137,412
EXPENDITURES/EXPENSES:
General Government Services 5,595,330 5,595,330
Public Safety 26,430,649 26,430,649
Physical Environment 332,230 17,594,457 17,926,687
Transportation 1,324,352 1,324,352
Economic Environment 814,640 127,830 2,482,338 3,424,808
Human Services 167,340 167,340
Culture & Recreation 6,618,380 3,315,108 406,740 10,340,228
Debt Service 3,960,210 4,660,763 8,620,973
Other Financing Uses 2,549,522 4,576,520 297,440 7,423,482
TOTAL EXPENDITURES/EXPENSES 47,792,653 127,830 30,146,848 3,186,518 81,253,849
Reserves 398,819 21,030 453,784 9,930 883,563
TOTAL EXPENDITURES AND RESERVES 48,191,472 148,860 30,600,632 3,196,448 82,137,412
MEMORANDUM
TO: Sherry Muehlberg, Administrative Manager
FROM: Alison MacGregor Harty, City Clerk
SUBJECT: Resolution No. 30-98 (Mid-Year Budqet Adjustment)
DATE: April 29, 1998
Attached for your file is an executed copy of Resolution No.
30-98 (mid-year budget adjustment).
The resolution was approved by the City Commission on April 21,
1998.
If you have any questions, please call.
AMH/m
Attachment
cc: Regina Frazier, Budget Administrator
MEMORANDUM
TO: MAYOR AND CITY COMMISSIONERS
FROM: CITY MANAGER~
SUBJECT: AGENDA ITEM # ~'.~' - MEETING OF APRIL 21, 1998
MID-YEAR BUDGET AMENDMENT FOR FY 97-98
DATE: APRIL 17, 1998
Attached you will find Resolution No. 30-98 which amends the
budget for Fiscal Year 97-98. Supporting documents and schedules
are attached for your review.
Also attached is a letter from Pete Daniels requesting an
additional $50,000.00 for the library to be used for purchase of
research and reference books. The budget amendment in your
notebook includes the full $50,000.00. I would be more
comfortable, however, with $20,000.00 so that our contingency
amount would be about $400,000.00. We have a dispute with the
CSX Railroad over a bill for $77,000.00 and other potential needs
which, in my opinion, make it prudent to keep the larger amount
in contingencies.
MEMORANDUM
TO: David T. Harden, City Manager
FROM: Regina M. Frazier,_Budget Administrato~
THROUGH: Joseph M. Sfiff~nance Director ~
SUBJECT: Mid-Year Budg6t Amendment for FY 97/98
DATE: April 16, 1998
Attached please find Resolution Number 30-98 which amends the budget
for Fiscal Year 1997/98. 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
March 9, 1998
David Harden, City Manager
City of Delray Beach
100 NW 1 st Avenue
Delray Beach, FL 33444
Dear Mr. Harden:
As I recall, the Commission discussed the possibility of further funding for
the library at the mid-year point. I understand that this possibility depended
upon there being funds available due to a change in the projections and
anticipated revenues.
I am writing to request an additional $50,000 for the library materials
budget. We have been able to fund our library materials budget at $129,000
for this fiscal year. The additional funds would be spent on reference and
research books, which is an area of great need.
On behalf of the Board and users of the library, we appreciate your
consideration.
Sincerely,
Peter Daniels, Library Director
29 Southeast Fourth Avenue · Delray Beach, Florida 33483 · (561) 266-0194 Fax (561) 266-9757
Mid Year Budget Amendment
Fiscal Year 1997/98
General Fund Summar~
All departmental budgets have been amended from the period ending March 31, 1998 at
which time the General Fund Budget totaled $47,168,912. Adjustments of $1,022,$60 were
made for an amended total of $48,191,472. Adjustments greater than $$,000 have been noted
General Fund Revenues
General Fund revenue collection for the six-month period ending March 31, 1998 totaled
$32,979,838 or 70% of the total Budget. Based on current collections, the City can anticipate a
surplus of $1,022,560 by fiscal year end. An analysis of each revenue category is as follows:
Ad Valorem Tax Revenue
The total collected for this category through March 31, 1998 was $18,723,389 or 91% of the
budget. The period of collection for this revenue category is from November 15th through July
31 st. Based on a current trending analysis, the City should have a surplus of $286,060. This is
based on estimated surplus balances in current ad valorem taxes ($150,290) and in delinquent ad
valorem taxes ($135,770).
Sales and Use Taxes
Sales and Use Taxes totaled $677,316 or 49% of the budget. The City can expect to be at budget
at fiscal year end.
Franchise Taxes
The City has collected $1,377,014 or 45% of the budget for this category. The City can anticipate
a surplus of $49,000 by fiscal year end. This is based primarily on an expected surplus balances in
franchise electric revenues ($33,000), franchise gas revenues ($5,000), and franchise cable
revenues ($11,000).
Utility Taxes
Utility Tax revenues totaled $2,864,991 or 53% of the budget. The City can expect a surplus of
$154,000. This is attributed to an increase in the estimate for utility taxes based on electric
($42,000), BellSouth ($20,000) and on other communications ($85,000). The increase with
respect to other communications is due to an increase in cellular phone use.
Mid Year Budget Amendment
Fiscal Year 1997/98
Licenses and Permits
License revenues totaled $508,897 or 97% of the budget. The City can expect a surplus of
$2,000 at fiscal year end. This is due to an estimated surplus of $12,000 in occupational license
revenues and an estimated shortfall of $10,000 in occupational license inspection revenues. The
shortfall in the latter can be attributed to the fact that the program relative to occupational license
inspections has not yet been instituted.
Permit revenues collected for the six-month period totaled $893,599 or 54% of the budget. The
City can expect a surplus of $24,000. Building permits are at 49%, electrical permits are at 61%,
plumbing permits are at 60%, and paving permits are at 71%. It should also be noted that tree
permits are at (-25%), no final inspections are at 11%, and miscellaneous permits are at 35%
through March, 1998. It should be noted that the collection rate for this category is variable.
lnter2overnmental Revenues
Intergovernmental revenues are at $2,592,878 or 52% of the budget. The City can anticipate a
surplus of $319,680. This is largely due to anticipated surplus balances in COPS MORE
($7,830), COPS Problem Solving Grant ($150,000), cigarette tax ($8,000), sales tax ($125,000),
children service council ($8,850), and occupational licenses from the County ($20,000). This
surplus is offset by an estimated shortfall in State Revenue Sharing ($8,000). It should be noted
that the COPS Problem Solving Grant has offsetting expenditures.
Char2es for Services
Charges for Services totaled $1,931,270 or 51% of the budget. The City can expect a shortfall of
$66,420. This can be attributed to estimated shortfalls in zoning fees ($12,500), plat approval
fees ($3,650), conditional use fees ($9,400), cemetery fees ($8,000), parking meter fees
($15,000), beach parking permits ($6,050), tennis memberships ($13,000), and tennis general
admissions ($4,000). Surplus balances are expected in commission on merchandise ($1,000) and
league and tournament fees ($5,000).
Fines and Forfeitures
Fines and Forfeitures totaled $299,117 or 63% of the budget. A surplus of $128,380 is expected
at fiscal year end. The expected surplus is due to expected surplus balances in general fines
($87,000), police education fines ($9,000), code enforcement fines ($3,800), building reinspection
fees ($5,000), and penalties on ad valorem taxes ($25,680).
Mid Year Budget Amendment
Fiscal Year 1997/98
Miscellaneous Revenue
Miscellaneous revenue totaled $591,130 or 70% of the budget. The City can anticipate a surplus
of $135,860. This surplus is due to surplus balances in interest earnings ($150,000), refund of
prior year expenditures ($16,400), Ramblin Rose ($1,200), and solid waste/stormwater ($2,530)
The surplus is offset by an estimated shortfall in interest on accounts receivable ($4,300), tennis
stadium revenues, sale of surplus property, and vending revenue ($4,000).
Recovery of Administrative Costs are at $859,755 or 50% of the budget. This category should
be at budget at fiscal year end.
Other Financing Sources
Interfund transfers are at $44,000 or 50% of the budget. A shortfall of $10,000 is expected in the
transfer from the Utility Tax Debt Service Fund. This can be attributed to lower interest earnings.
Contributions from Other Funds are at $1,087,340 or 50% of the budget. This category should
be at budget at fiscal year end.
General Fund Revenues
FY 98 FY 98
APPROVED PROPOSED REVISED
CATEGORY BUDGET ADJUSTMENT BUDGET
Ad Valorem Taxes 20,627,770 286,060 20,913,830
Sales and Use Taxes 1,385,500 0 1,385,500
Franchise Taxes 3,046,000 49,000 3,095,000
Utility Taxes 5,386,000 154,000 5,540,000
Licenses and Permits 2,164,390 26,000 2,190,390
Intergovernmental Revenues 4,973,300 319,680 5,292,980
Charges for Services 3,759,830 (66,420) 3,693,410
Fines and Forfeitures 473,200 128,380 601,580
Miscellaneous Revenues 2,561,100 135,860 2,696,960
Other Financing Sources 2,262,680 (10,000) 2,252,680
0
Surplus Brought Forward 529,142 0 529,142
Total General Fund Revenues $47,168,912 $1,022,560 $48,191,472
Mid Year Budget Amendment
Fiscal Year 1997/98
GENERAL FUND EXPENDITURES
General Government
Includes the legislative and administrative departments of the City and the Miscellaneous division.
The increase in General Government expenditures totals $53,440.
There is a decrease in the City Clerk's Office budget of $19,320 since we did not hold an election
this year.
Management Information Systems funds are required in order to hire a contract programmer to
cover the vacancy left by the Senior Analyst as well as the additional funding needed to cover the
increased salaries of 2 new 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 Building Maintenance division has a net surplus of $12,500 due to staff vacancies.
Public Safety
Includes the Police and Fire Departments and Community Improvement. The increase in Public
Safety expenditures totals $301,789.
The Police Department's budget increase includes money for equipment, training and personnel
relating to the Problem Solving Grant. A matching revenue in the amount of $150,000 has been
incorporated. Also included is funds to cover unanticipated termination pay expenses due to staff
attrition.
The increase in the Fire Department totals $112,000 for increased overtime resulting from staff
shortages due to vacancies, leaves and employees on light duty.
Included in the Community Improvement budget is the expensing of the Direct Talk 2 equipment
which was previously going to be leased.
p...hysical Environment
Includes a $4,000 increase in the Public Works Administration division to cover additional costs
due to temporary staffing for the Administrative Assistant position.
Mid Year Budget Amendment
Fiscal Year 1997/98
Transportation
The net change in this category is an increase of $14,190. The Street Lighting division includes
$9,500 to complete various neighborhood lighting upgrades. The Parking division includes funds
for parking meters at Ingraham and Sandoway. These expenses are partially offset by a surplus in
the Traffic Operations division due to vacant positions.
Culture and Recreation
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 $41,150. Included is additional funding
to replace 3 royal palm trees on Seabreeze as well as additional funds for Irrigation water. Funds
are also being transferred out of Parks and Recreation to fund improvements at Miller Park and
Pompey Park as listed below. The Library will receive additional funding in the amount of
$50,000.
Other Financing, Uses
Accounts for Interfund transfers. The increase in expenditures totals $252,815. Included in this
total is a decrease of $23,620 in Ad Valorem taxes being transferred to the CRA as well as an
additional $7,760 which 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 $268,675. Major projects are listed below.
Sidewalk Inventory Program 20,765
Repairs at Old School Square 32,000
New roof for the Community Center 60,000
Sidewalk repairs and new sidewalk link for Lake Ida Road 37,500
Additional building repairs (money taken from original budget to 35,000
help fund Tennis Center ticket booth)
Pompey Park Ballfield improvements 7,500
Pompey Park fencing* 20,000
Miller Park pavilion* 20,000
Miller Park lighting 59,000
Pineapple Grove streetscape improvements 43,600
E. Atlantic traffic signal modifications 21,650
* Costs offset by a surplus of $40,000 in the Parks and Recreation Department due to staff
vacancies in the Athletics and Special Events, Pompey Park and Parks Maintenance divisions.
Reserves
The remaining balance at~er all revenue and expense adjustments were made resulted in an
increase in contingency funds of $355,176 for a balance of 368,819.
General Fund Expenditures
FY 98 FY 98
APPROVED PROPOSED REVISED
CATEGORY/DEPARTMENT BUDGET ADJUSTMENT BUDGET
General Government Services
City Commission 197,840 0 197,840
City Manager 228,966 0 228,966
Public Information 69,607 0 69,607
Human Resources 320,825 2,400 323,225
City Clerk 449,900 (19,320) 430,580
Finance Administration 788,877 0 788,877
Purchasing 209,742 350 210,092
Management Information Systems 581,823 14,450 596,273
City Attorney 554,040 70,000 624,040
Administrative Services 421,930 (1,940) 419,990
Planning & Zoning 765,919 0 765,919
Engineering 388,730 0 388,730
PW Building Maintenance 283,841 (12,500) 271,341
Miscellaneous Expenditure 279,850 0 279,850
Total General Gov't Services $5,541,890 $53,440 $5,595,330
Public Safety
Police 14,185,333 175,245 14,360,578
Fire 9,794,750 112,000 9,906,750
Community Improvement 2,148,777 14,544 2,163,321
Total Public Safety $26,128,860 $301,789 $26,430,649
Physical Environment
Public Works Administration 143,850 4,000 147,850
Cemetery 184,380 0 184,380
Total Physical Environment $328,230 $4,000 $332,230
Transportation
Streets Maintenance 455,921 5,200 461,121
Traffic Operations 263,706 (9,000) 254,706
Street Lighting 532,031 9,500 541,531
Parking Facilities 58,504 8,490 66,994
Total Transportation $1,310,162 $14,190 $1,324,352
Economic Environment
Miscellaneous Grants 180,580 0 180,580
Other Financing Uses 634,060 0 634,060
Total Economic Environment $814,640 $0 $814,640
Human Services
Miscellaneous Grants 167,340 0 167,340
Total Human Services $167,340 $0 $167,340
Culture and Recreation
Parks and Recreation 5,714,570 (7,530) 5,707,040
Other Grants and Aids 16,900 (1,320) 15,580
Old School Square 182,500 0 182,500
Library 693,260 50,000 743,260
Total Culture and Recreation $6,607,230 $41,150 $6,648,380
Debt Service $3,960,210 $0 $3,960,210
Other Financing Uses $2,296,707 $252,815 $2,549,522
Reserves $13,643 $355,176 $368,819
Total General Fund Expenditures $47,168,912 $1,022,560 $48,191,472
Mid Year Budget Amendment
Fiscal Year 1997/98
Water and Sewer Fund
Changes in debt service budgeted amounts are due to the issuance of 1997 Water and Sewer
Bonds which refunded $14,585,000 in 1991 Water and Sewer Bonds.
Community Development Fund
Revenue was increased $67,810 to account for the salary reimbursement by the Delray Beach
Housing Authority for the Director position. This increase was directly offset by expenditures for
salary and benefits. Also, Fiscal Year 1996/97 balances for CDBG, HOME and the Renaissance
Program were brought forward.
City Garaee Fund (not on exhibit)
An increase in funding for automobile purchases in the amount of $153,000 is partially offset by
the receipt of grant funding in the amount of $100,000 from the state for CNG vehicles, training
and promotional expenses. Also included is an increase in proceeds from the city auction in the
amount of $62,050. The changes in the budgets for parts, fuel and outside service are directly
offset by corresponding revenues.