Res 35-97 RESOLUTION NO. 35-97
A RESOLUTION OF THE CITY COMMISSION OF THE CITY OF
DELPcAY BEACH, FLORIDA, AMENDING RESOLUTION NO. 72-96
ADOPTED SEPTEMBER 17, 1996, AND RESOLUTION NO. 87-96
ADOPTED DECEMBER 10, 1996, WHICH MADE APPROPRIATIONS
OF SUMS OF MONEY FOR ALL NECESSARY EXPENDITURES OF
THE CITY OF DELRAY BEACH, FLORIDA, FOR THE FISCAL
YEAR 1996/97, BY SETTING FORTH THE ANTICIPATED
REVENUES AND EXPENDITURES FOR THE OPERATING FUNDS OF
THE CITY FOR THE FISCAL YEAR 1996/97; 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. 72-96 adopted
September 17, 1996, and Section 1o of Resolution No. 87-96 adopted
December 10, 1996, are hereby repealed, and a new Section 1. is
enacted and amended to read as follows:
That the following sums of money, attached hereto and marked
Exhibit "A", are hereby appropriated upon the terms and conditions
herein set forth.
Section 2. That, subject to the qualifications contained in
this resolution, all appropriations made out of the General Fund are
declared to be maximum, conditional, and proportionate appropriations,
the purpose being to make the appropriations payable in full in the
amounts herein named if necessary and then only in the event the
aggregate revenues collected and other resources available during the
period commencing the 1st day of October, 1996, and ending the 30th day
of September, 1997, 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, 1996, and ending the 30th day
of September, 1997.
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, 1996, 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, 1996. 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, 1996.
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, 1996, September 17, 1996, and December 10,
1996.
Section 10. That this resolution shall become effective
immediately upon its passage.
PASSED AND ADOPTED in regular session on this the 15th day of
April, 1997.
ATTEST: ~A 0 R~
JCity Cl~rk -
- 2 - Res. No. 35-97
Exhibit A
BUDGET SUMMARY
CITY OF DELRAY BEACH, FLORIDA
FISCAL YEAR 1996-1997
DOWNTOWN SPECIAL
GENERAL DEVELOPMENT ENTERPRISE REVENUE
FUND FUND FUNDS FUNDS TOTAL
CASH 9ALANC~a l~ROUGffr I~ORWA~ 251,886 40,000 3,379,687 994,608 4,666,181
TAXES ~.tua~ Per $1
AD VALOREM TAXES 6.95 17,554,220 17,554,220
AD VALOREM TAXES o.9o 2,252,620 2,252,620
AD VALOREM-DELINQUENT 103,340 103
AD VALOREM - DDA 1.0o 94,070 94,070
Sales & Uae Taxes 1,525,600 1,525,600
Franchise Taxes 3,002,000 3,002,000
Utility Taxes 5,174,000 5,174,000
Licenses & Permits 1,996,320 1,996,320
Intergovernmental 4,913,750 49,390 1,863,601 6,826,741
Charges for Services 3,561,050 25,104,880 28,665,930
Fines & Forfeitures 473,600 473,600
Miscellaneous Revenues 1,356,830 4,330 3,673,450 77,440 5,112,050
Other Fimmcing Sources 3,916,790 544,410 775,990 5,237,190
TOTAI~ RgVlraNI~$ AND OTI-IgR
~cmG sot~cgs 45,830,120 98,400 29,372,130 2,717,031 78,017,681
~OTAL gA"Fll~'l~D ~S
AN~ ~CgS 46,082,006 138,400 32,751,817 3,711,639 82,683,862
General Government Services 5,844,544 5,844,544
Public Safety 25,161,035 25,161,035
Physioal Environment 304,062 20,606,384 20,910,446
Tranaporlation 1,291,873 1,291,873
Economic Environment 687,980 90,200 2,964,019 3,742,199
Human Services 170,030 170,030
Culture & Recreation 6,064,426 2,962,298 401,940 9,428,664
Debt S~rvice 2,871,900 4,964,010 298,040 8,133,950
Other Financing Uses 3,532,408 3.602,160 7,134,568
TO ?AL n~o,~n-D~S/gya,~s~s 45,928,258 90,200 32,134,852 3,663,999 81,817,309
Re~rv~s 153,748 48,200 616,965 47,640 866,553
~O?AL gXPKn~rrURg$ n~ R~S~RV~S , 46,082,006 138,400 32,751,817 3,711,639 82,683,862
MEMORANDUM
F ROM:
SUBJECT: Distribution of Ordinances/Resolutions
DATE: ~
Attached for your use/file/information is an executed copy of the
following:
If you need additional information, please contact the City Clerk's
Office.
AMH/m
Attachment(s)
MEMORANDUM
DATE: April 11, 1997
TO: David T. Harden, City Manager ~..--~-'~
FROM: Regina F~et Administrate5
THRU: Joseph bl~a~f, Cl~:~rector of Finance
RE: Mid-Year Bud~j~t Amendment for FY 96/97
Attached please find Resolution Number 35-97 which amends the budget for
Fiscal Year 1996/97. Also attached are supporting schedules and backup
documentation for your review.
Also included in the backup is the detailed budget adjustment for the City Garage
which amounts to an overall increase of $52,570 due to the addition of the fire
apparatus maintenance program. The change to the Insurance Fund resulting
from the decreased cost of health insurance premiums amounts to $250,440.
These two funds are not part of the normal budget exhibit.
Please let me know if you have any questions.
CC: Becky O'Connor, Treasurer
Mid Year Budget Amendment
FY96197
General Fund Summary
Ail departmental budgets have been amended from the period ending
March 31, 1997 at which time the General Fund Budget totalled
$45,142,876. Adjustments of $939,130 were made for an amended total of
$46,082,006. Adjustments greater than $5,000 have been noted.
GENERAL FUND REVENUES
Ad Valorem Taxes
The City can expect a surplus of $151,000 in this category. A surplus of $159,000 is
expected in current ad valorem tax revenue and a shortfall of $8,000 is expected for
delinquent taxes. Estimates are based on historical trending.
Sales and Use Taxes
No adjustment has been made to the line items in this category.
Franchise Taxes
A surplus of $75,000 is expected in this category. Surplus balances are expected for
franchise fees based on electric ($45,000), gas ($27,000) and cable TV ($3,000). Sales
surpassed original expectations.
Utility Taxes
The Utility Tax Revenue category increased by $164,000. Revenue from utility taxes on
BellSouth, other telecommunication, and gas exceed original estimates by $35,000,
$127,000 and $2,000, respectively. The surplus in the other telecommunication line
item is due to a new provider coming on line.
Licenses and Permits
Revenues for this category increased by $192,300. The increase is mainly due to
increased projections for building permits ($100,000), electrical permits ($50,000),
plumbing permits ($20,000), air conditioning/heating permits ($20,000), paving permits
($5,000), and tree permits ($14,000). There is an also estimated shortfall in tennis
stadium license fees ($24,000).
Intergovernmental Revenues
Intergovernmental revenues are increased by $44,240 based estimated surplus
balances in state revenue sharing ($30,000), state sales tax collections ($112,000), and
the Florida Motor Vehicle Grant ($13,890). The surplus will be offset by estimated
shortfalls in cigarette tax revenues ($23,000), alcoholic beverage tax ($13,000), Palm
Beach School grant funding for Carver Middle School ($66,200), and grant funding from
the Children's Service Council ($11,250). There is an expenditure offset relative to the
Carver Middle School and Children's Service Council funding.
Charges for Services
Revenues for this category increased by $146,100. The increase is primarily due to
increased projections for Highland Beach Fire Service Fees ($109,890), Gulfstream Fire
Service Fees ($9,340), transport fees ($45,000), administrative fees relative to road
impact fees ($6,000), tennis lesson sales ($20,000), league and tournament fees
($11,000), concert revenue ($20,700) and sale of tennis merchandise ($10,000).
Shortfalls are expected in police security charges ($7,860), beach parking permits
($5,500), after school program fees ($40,900), day camp fees ($20,420) and tennis
general admissions ($5,000). The increase to the Highland Beach and Gulfstream line
items is due to a correction to a prior year accounting entry.
Fines and Forfeitures
Fines and Forfeitures decreased by $2,100. The City can expect a shortfall in penalties
relative to ad valorem tax revenues ($11,100) as well as for those contractors working
without a permit ($5,000). A surplus balance is expected for the false alarm line item
($10,000).
Miscellaneous Revenues
Revenues for this category increased by $127,590. The increase is mainly due to an
increase in projections for interest on investments ($20,000), rental revenue from the
Chamber of Commerce ($65,000), the sale of land ($36,010), sale of surplus property
($12,330) and interest on the Old School Square Note ($10,300). Shortfalls are
expected for vending ($5,000), and tennis stadium fees ($12,000).
Other Financing Sources
The Other Financing Sources category increased by $41,000. The increase is due to
the recording of the microfiche machine and the Direct Talk communications equipment
lease agreements. There is a direct offset on the expenditure side for this category.
General Fund Revenues
FY 97 FY 97
APPROVED PROPOSED REVISED
CATEGORY BUDGET ADJUSTMENT BUDGET
Ad Valorem Taxes 19,759,180 151,000 19,910,180
Sales and Use Taxes 1,525,600 0 1,525,600
Franchise Taxes 2,927,000 75,000 3,002,000
Utility Taxes 5,010,000 164,000 5,174,000
Licenses and Permits 1,804,020 192,300 1,996,320
Intergovernmental Revenues 4,869,510 44,240 4,913,750
Charges for Services 3,414,950 146,100 3,561,050
Fines and Forfeitures 475,700 (2, I00) 473,600
Miscellaneous R~wenues 1,229,240 127,590 1,356,830
Other Financing Sources 3,875,790 41,000 3,916,790
Surplus Brought Forward 251,886 0 251,886
Total General Fund Revenues $45,142,876 $939,130 $46,082,006
GENERAL FUND EXPENDITURES
General Government
Includes the legislative and administrative departments of the City and the Miscellaneous
Expenditures division. The increase in General Government expenditures totals
$681,272.
The increase in the City Commission budget includes an additional $11,275 in special
event funding as well as $1,500 and $2,500 for consulting services provided by Florida
Innovation Group and PBC Cultural Council, respectively.
The City Manager's budget increase is the result of the promotion of an employee from
another department and is offset by a decrease in the Administrative Services
Departmental budget.
The Miscellaneous division includes the cost associated with the purchase of property
adjacent to the Chamber (76 SE 5th Ave), which is offset by $65,000 in lease revenue to
be received by September 30, 1997. Also included is the costs associated with Phase I
and Phase II of the Omnicom contract (approved 3/12/97).
Public Safety
Includes the Police and Fire Departments and Community Improvement. The increase in
Public Safety expenditures totals $72,057.
The Police Department's budget increase includes the purchase of specialized equipment
for a surveillance van. Also included is the additional premium for increased life
insurance benefits approved in the new PBA contract. These costs are both largely offset
by the decrease in health care premiums.
The increase in the Fire Department totals $28,755 which includes increased overtime
costs, higher premiums for life insurance benefits, and unanticipated repairs to vehicles
and equipment.
Included in the Community Improvement budget is the recording of two lease purchases
(Direct Talk 2 and microfiche equipment) which is offset by corresponding revenues.
Transportation
The net change in this category is an increase of $18,800. The Street Lighting Division
includes a shortfall of $25,000 in the cost of electricity due to the addition of new street
lights. The Streets Maintenance, Traffic Operations, and Parking Facilities Divisions show
a decrease due to the reduction in health insurance premiums.
Economic Environment
Includes a decrease in payment of $10,530 to the Community Redevelopment Agency
due to a reduction in the final assessed valuation.
Human Services
There are no changes in this category.
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 decrease of $92,607 largely due to
the reduction in the After School Program.
Also included in this category is a grant award of $10,000 to EPOCH for the renovation of
the Spady House.
Other Financing Uses
Accounts for Interfund transfers. The increase in expenditures totals $124,850 to the
General Construction Fund for various items as listed below.
NUM ITEM AND JUSTIFICATION AMOUNT
REQUESTED
I Fibermux FX4400 to replace current hardware at City Hall 14,700
2 Source router bridges to improve the integrity of the fiber 10,000
backbone
3 Network Dial-in for Remote Fire Stations 14,030
4 Fibermux equipment to replace obsolete IBM 8220s which is 6,120
necessary to support the Fire Stations network dial-in.
5 Structural repairs to the 100' Christmas Tree 40,000
6 Air conditioning repairs at the Police Department 40,000
General Fund Expenditures
FY 97 FY 97
APPROVED PROPOSED REVISED
CATEGORY/DEPARTMENT BUDGET ADJUSTMENT BUDGET
General Government Services
City Commission 182,541 12,127 194,668
City Manager 208,973 14,475 223,448
Public Information 67,708 1,310 69,018
Human Resources 323,494 (400) 323,094
City Clerk 421,690 1,870 423,560
Finance Administration 792,886 (5,400) 787,486
Purchasing 208,516 (2,410) 206,106
Management Information Systems 531,636 3,700 535,336
City Attorney 557,250 (1,730) 555,520
Administrative Services 424,346 (6,480) 417,866
Planning & Zoning 754,809 (3,200) 751,609
Engineering 373,113 (1,750) 371,363
PW Building Maintenance 286,460 (3,280) 283,180
Miscellaneous Expenditure 29,850 672,440 702,290
Total General Gov't Services $5,163,272 $681,272 $5,844,544
Public Safety
Police 13,708,612 9,236 13,717,848
Fire 9,281,109 28,755 9,309,864
Community Improvement 2,099,257 34,066 2,133,323
Total Public Safety $25,088,978 $72,057 $25,161,035
Physical Environment
Public Works Admin 131,999 (580) 131,419
Cemetery 173,713 ( 1,070) 172,643
Total Physical Environment $305,712 ($1,650) $304,062
Transportation
Streets Maintenance 457,263 (4,520) 452,743
Traffic Operations 261,210 (1,400) 259,810
Street Lighting 503,130 25,000 528,130
Parking Facilities 51,470 (280) 51,190
Total Transportation $1,273,073 $18,800 $1,291,873
Economic Environment
Miscellaneous Grants 157,790 0 157,790
Other Financing Uses 540,720 / 10,530) 530,190
Total Economic Environment $698,510 ($10,530) $687,980
Human Services
Miscellaneous Grants $170,030 0 170,030
Total Human Services $170,030 0 $170,030
Culture and Recreation
Parks and Recreation 5,401,273 ( 102,607) 5,298,666
Other Grants & Aids 0 10,000 10,000
Old School Square 122,500 0 122,500
Library 633,260 0 633,260
Total Culture & Recreation $6,157,033 ($92,607) $6,064,426
Debt Service $2,878,450 ($6,550) $2,871,900
Other Financing Uses $3,407,558 $124,850 $3,532,408
Reserves $260 $153,488 $153,748
Total General Fund Expenditures $45,142,876 $939,130 $46,082,.~...~.~
Enterprise Funds
Water/Sewer Fund
The net effect on this fund is an increase in project reserve of $36,620 due to the reduction
in health insurance premiums.
Sanitation Fund
An increase in operating costs of $1,724 for "No Dumping" signs on vacant lots, along
with the decrease in health insurance premiums of $920 results in a net decrease in project
reserve of $804.
Stormwater Utility Fund
The increase in project reserve for this fund is $3,000.
Special Revenue Funds
Beautification Trust Fund
Personal services costs were reduced by $1,870 in this fund to account for the decrease in
health insurance premiums.
Community Development Fund
Revenue was increased $54,440 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. Contingency was increased $1,840 due to the
reduction in health premiums.
Also, Fiscal Year 1995/96 balances for CDBG, HOME, SHIP, Hope3 and the Bootstrap
Program were brought forward.
Internal Service Funds (not on exhibit)
Insurance Fund
An increase in project reserve of $930 to account for the decrease in personal services costs
in this fund, as well as a decrease in revenue and expenditures for the City-wide reduction
in health insurance premiums of $250,440.
City Garage Fund
The revenues and expenditures in this fund are increasing $52,570 due to the addition of
the Fire Apparatus maintenance which was previously handled within the Fire Department.
Detailed adjustments are shown on the following pages.
Also included is the decrease in health premiums resulting in an increase in project reserve
of $3,240.
BUDGET ADJUSTMENT CITY GARAGE
FOR FIRE APPARATUS MAINTENANCE
Revenue
Account Number Description Amount
501-395-0200 Labor Charge-700 billable hours for Fire $29,400.00
Mechanic/Supt. @ $42.00 per hour
Heavy Equipment Rate
501-395-0500 Parts fee 20% x parts charges and $3,860.00
outside services
501-395-0800 Parts charges $11,590.00
501-395-0900 Outside Service $7,720.00
TOTAL [ $52,570.00 J
Expenses
Account Number D_~ Amount
501-3311-591-12.10 Salaries - 12 pay days Fire Mech/Supt $17,820,00
501-3311-591-13.10 Part-time - 12 pay days $4,400.00
501-3311-591-14.10 Overtime - for Fire Mech/$upt $1,000.00
501-3311-591-21.10 FICA $1,580.00
501-3311-591-22.10 Pension $1,115.00
501-3311-591-23.10 Life Insurance $145.00
501-3311-591-23.20 Disability $195.00
501-3311-591-23.30 Health Insurance $2,040.00
501-3311-591-24.10 Workers Compensation $1,390.00
501-3311-591-25.10 Unemployment $25.00
501-3311-591-25.20 EAP $40.00
SUBTOTAL $29,750.00
Ex.Denses Continued
501-3311-591-44.45 Vehicle Rental - vehicle #8981 Ford $1,140.00
501-3311-591-46.20 Equipment Maint. various pieces of $500.00
equipment
501-3311-591-46.30 Vehicle Maint. - for vehicle #8981 Ford $500.00
501-3311-591-52.10 Fuel/Lube vehicle - for vehicle #8981 Ford $300.00
501-3311-591-52.20 General operating supplies $1,070.00
Subtotal $3,510.00
'501-3311-591-52.50 External Parts - 60% of balance of total $11,590.00
accounts 001-2313-522-46.31 and 46.90
($4,500) account 001-2315-522-46.31
and 46.90 ($11,500) and mid-year budget
amend ($7,130) less 20% mark up
'501-3311-591-52.52 City Garage outside service 40% of $7,720.00
balance same as 52.50
TOTAL I $52,570.00 ]
*Total from Fire accounts $23,170.00 includes mark up 20%
Total for parts outside service -' $19,310.00
20% mark up = $3,860.00
Total = $23,170.00
Parts 60% x $19,310.00 = $11,590.00
Outside service 40% x $19,310.00 = $7,720.00
Total $19,310.00