Res 75-97 RESOLUTION NO. 75-97
A RESOLUTION OF THE CITY COMMISSION OF THE CITY OF
DELRAY BEACH, FLORIDA, MAKING APPROPRIATIONS OF
SUMS OF MONEY FOR ALL NECESSARY EXPENDITURES OF
THE CITY OF DELRAY BEACH, FLORIDA, FOR THE PERIOD
FROM THE 1ST DAY OF OCTOBER, 1997, TO THE 30TH DAY
OF SEPTEMBER, 1998; TO PRESCRIBE THE TERMS,
CONDITIONS AND PROVISIONS WITH RESPECT TO THE
ITEMS OF APPROPRIATIONS AND THEIR PAYMENT; AND TO
REPEAL ALL RESOLUTIONS WHOLLY IN CONFLICT WITH
THIS RESOLUTION AND ALL RESOLUTIONS INCONSISTENT
WITH THIS RESOLUTION TO THE EXTENT OF SUCH
INCONSISTENCY.
NOW, THEREFORE, BE IT RESOLVED BY THE CITY COMMISSION OF
THE CITY OF DELRAY BEACH, FLORIDA, AS FOLLOWS:
Section 1. 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. Provided, 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 this resolution shall be effective on
October 1, 1997.
PASSED AND ADOPTED in regular session on this the 23rd day
of September, 1997.
ATTEST: ~A~
City Clerk
- 2 - Res. No. 75-97
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 250,000 47,000 804,680 1,101,680
ESTIMATED REVENUES:
TAXES Millage Per $1,000
AD VALOREM TAXES 6.95 18,292,550 18,292,550
AD VALOREM TAXES 0.85 2,237,220 2,237,220
AD VALOREM - DELINQUENT 98,000 98,000
AD VALOREM - DDA 1.0o 97,530 97,530
Sales & Use Taxes 1,385,500 1,385,500
Franchise Taxes 3,046,000 3,046,000
Utility Taxes 5,386,000 5,386,000
Licenses & Permits 2,164,390 2,164,390
Intergovernmental 4,973,300 44,170 1,544,360 6,561,830
Charges for Services 3,759,830 25,995,010 29,754,840
Fines & Forfeitures 473,200 473,200
Miscellaneous Revenues 2,561,100 4,330 1,004,450 11,500 3,581,380
Other Financing Sources 2,262,680 812,510 849,920 3,925,110
TOTAL REVENUES AND OTHER
FINANCING SOURCES 46,639,770 101,860 27,856,140 2,405,780 77,003,550
TOTAL ESTIMATED REVENUES
AND ~LANCES 46,889,770 148,860 28,660,820 2,405,780 78,105,230
EXPENDITURES/EXPENSES:
General Government Services 5,519,920 5, 519,920
Public Safety 26,079,140 26,079,140
Physica~ Environment 317,230 15,624,200 15,941,430
Transportation 1,305,270 1,305,270
Economic Environment 814,640 127,830 1,691,670 2,634,140
Human Services 184,240 184,240
Culture & Recreation 6,570,180 3,294,440 406,740 10,271,360
Debt Service 3,960,210 4,669,910 8,630,120
Other Financing Uses 2,119,240 4,576,520 297,440 6,993,200
TOTAL EXPENDITURES/EXPENSES 46,870,070 127,830 28,165,070 2,395,850 77,558,820
Reserves 19,700 21,030 495,750 9,930 546,410
TOTAL EXPENDITURES AND RESERVES 46,889,770 148,860 28,660,820 2,405,780 78, 105,230
THE TENTATIVE, ADOPTED AND/OR FINAL BUDGETS ARE ON FILE IN THE OFFICE OF THE ABOVE MENTIONED TAXING AUTHORITY AS A
PUBLIC RECORD.
MEMORANDUM
TO: MAYOR AND CITY COMMISSIONERS
FROM: ~CITY MJX~AGER
SUBJECT: AGENDA ITEM #~ - REGULAR MEETING OF SEPTEMBER 23, 1997
RESOLUTION NO. 75-97 (FY 1998 BUDGET) & APPROVAL OF FIVE
YEAR CAPITAL IMPROVEMENT PLAN
DATE: SEPTEMBER 19, 1997
Resolution No. 75-97 makes appropriations of sums of money for all
necessary expenditures of the City for fiscal year 1998. The
appropriations are set forth in Exhibit "A" to the resolution.
Pursuant to the City's Charter and TRIM requirements, a public
hearing must be held prior to the adoption of the budget.
Recommend approval of Resolution No. 75-97 adopting the City's
budget for FY 1998.
As a related item, Commission is asked to approve the Five Year
Capital Improvement Plan for fiscal years 1998 through 2002 and
the Capital Improvement Budget.
The Capital Improvement Plan (CIP) is a listing of the projects
with capital expenditures over $25,000 which the City plans to
initiate over the next five fiscal years. The Capital Improvement
Budget (CIB) is the first year of that plan to which the City
Commission will commit as part of the adopted annual budget.
On September 15, 1997, the Planning and Zoning Board, as Local
Planning Agency, formally reviewed the Capital Improvement Plan
and Capital Improvement Budget as required by the Capital
Improvement Element of the Comprehensive Plan and, by motion, made
a finding that both the CIP and CIB are consistent with the
Comprehensive Plan.
The CIP document was provided to the City Commission under
separate cover prior to the September 9th regular meeting.
~~I recommend that the City Commission accept the finding of the
Planning and Zoning Board that the Capital Improvement Plan and
the Capital Improvement Budget are consistent with the
Comprehensive Plan, and approve same.
ref: agmemol2
PLANNING AND ZONING DEPARTMENT MEMORANDUM
TO: David Harden, City Manager
FROM: John Walker, Project Coordinator~Y~
DATE: September 16, 1997
SUBJECT: CAPITAL IMPROVEMENT PLAN AND CAPITAL IMPROVEMENT
BUDGET
The Planning and Zoning Board has the responsibility to review the proposed
CIP and CIB relative to their consistency with the Comprehensive Plan. That
review took place on September 15th. Attached for your information is the staff
report.
After consideration, the Board made a finding that the proposed CIP and CB are
consistent with the Comprehensive Plan.
MEETING OF: SEPTEMBER 15, 1997
AGENDA ITEM: VI.A. STATEMENT OF FINDING REGARDING CONSISTENCY
OF THE PROPOSED CAPITAL IMPROVEMENT PLAN (CIP)
WITH THE COMPREHENSIVE PLAN
The item before the Board is that of making a finding that the proposed Capital
Improvement Plan (ClP) is consistent with the Comprehensive Plan.
The Capital Improvement Plan (CIP) is a listing of the projects with capital expenditures
over $25,000, which the City plans to initiatb"over the next five fiscal years. The Capital
Improvement Budget (CIB) is the first year of that plan, to which the City Commission
will commit as part of the adopted annual budget. The Planning and Zoning Board,
acting as the Local Planning Agency, has the responsibility to review the ClB and ClP
annually, prior to their adoption by the City Commission, and to issue a statement of
consistency with the Comprehensive Plan. This responsibility is expressed in Capital
Improvement Element Policies A-3.3 and A-3.4.
The attached draft CIP is described by funds, and includes both the sources of funds
(revenues) and the use of funds (expenditures). In addition to the required five years,
the CIP includes the current fiscal year account balances for clarity. Expenditures on
current projects which are not completed in the current fiscal year will "carry over" into
the next fiscal year. In the case of bond funds such as the Decade of Excellence Bond,
all projects are shown in the current fiscal year, since these funds are committed at the
time of the bond sale.
Line items shown in the CIP include both discrete projects (Pompey Park Gym Floor)
and annual allocations for repair and replacement (Street Reconstruction).
VI.A.
Planning and Zoning Board Staff Report
Statement of Finding Regarding Consistency of the Proposed Capital Improvement Plan (CIP) with the
Comprehensive Plan
Page 2
ANALYSIS:
As the CIP is compared to the Comprehensive Plan, there should be consistency with
regard to the list of projects, cost estimates, and time frame. For the current proposed
CIP, there is overall consistency. Projects listed in the CIP closely track the
Comprehensive Plan, and are projected to be done within a comparable time frame.
The following items are noteworthy:
· There is a consistent level of funding allocated to the water and sewer funds.
Although specific projects are not necessarily identified, sufficient funds are
allocated to meet maintenance needs as they appear, in addition to scheduled
projects identified in the master plans. In this way, both system maintenance and
upgrades can be accomplished in an ordedy manner.
· Most projects in the CIP represent either implementation of adopted master plan
components, or renewal and replacement (maintenance) items for existing systems.
· Stormwater fee projects, formerly listed by drainage area, have been retitled as
individual projects have been designed.
Projects committed in the Comprehensive Plan are included in the CIP. There are no
projects proposed in the CIP which are inconsistent with the directives of the
Comprehensive Plan. Adjustments to the Five Year Schedule of Improvements will be
proposed with Comprehensive Plan Amendment 97-1 (EAR-based amendment) to
reflect the adopted CIP.
An additional analysis of the proposed CIP was made relative to citizen comments at
the Town Hall meeting. This review found that the infrastructure needs identified have
been accomplished, included in departmental operating budgets, or included in the CIP,
as appropriate to the scope of the work.
..... · . ........ x-.',~.......x ........... ..<....~.,~.~..~..,...~ .~.~....Y.- .:~ ,~.~,~+ ..... .':. . · ~<- ..... ~..~. ~ '...~'. ~:.~-~.~:-~'~.-:.'~.'+',..~ ......... ~'<...'..~..: ....
By motion, make a finding that the proposed Capital Improvement Plan (CIP) and
Capital Improvement Budget (ClB) is consistent with the Comprehensive Plan.
Attachment:
· Proposed CIP
S:ADV~COMP\PZCIP
FY 1998 BUDGET CALENDAR
OPERATING BUDGET
May 30 Donation applications to be returned to the Budget Division.
June 4 Receive revenue estimates.
July 1 Receive Certificate of Taxable Value on Form DR-420 from Property
Appraisers Office. The time periods specified herein are determined by
using the date of certification of value or July 1, whichever date is later, as
day 1.
July 8 Present Proposed Budget Document to Commission.
July 15 Regular Commission Meeting to include an item establishing a tentative
millage rate to be submitted on Form DR-420 by Monday, August 4.
August 4 Within 35 days of certification of value, the City shall advise the Property
Appraiser of the following via the completed DR 420 form:
1) Proposed Millage Rate.
2) Current Year rolled-back rate.
3) Date, Time & Place of the Tentative Budget Hearing.
August 5-31 Commission Workshops.
August 25 Not later than 55 days after certification of value (Sunday, August 24) the
Property Appraiser shall mail out the Notice of Proposed Property Taxes
(TRIM Notice).
If the City fails to return the completed DR 420 form within 35 days, as
indicated above, the City shall be prohibited from levying a millage rate
greater than the rolled-back rate for the upcoming year. In this instance,
the rolled-back rate shall be computed by the Property Appraiser. :
September 2 Per City Charter the City shall advertise its intent to tentatively levy a
millage and budget. The Notice of Public Hearing must be published at
least one week prior to the meeting date of September 9. Advertisement to
be submitted to the Clerk's Office upon notification of newspaper deadline
date.
September9 Within 80 days of certification of value (Thursday, Sept. 18) but not
earlier than 65 days after certification (Wednesday, Sept, 3), the
Commission shall hold a public hearing on the tentative budget and
proposed millage rate to include the adoption of resolutions tentatively
levying a tax and appropriating sums of money. This hearing is publicized
via the TRIM Notice mailed by the Property Appraiser.
FY 1998 BUDGET CALENDAR
OPERATING BUDGET
September 18-21 Within 15 days following the budget hearing (Tuesday, Sept. 24),
tentative
the City shall advertise its intent to adopt a final millage and budget. The
advertisement is to be published not less than 2 days or more than 5 days
from the date of the Public To determine the
Hearing.
required
language
and advertisement see pages 64-81 of the TRIM Manual.
September 23 Public Hearing to adopt the final Budget shall include: 1) Separate
Resolutions to levy a tax on all City properties and the Downtown
Development Authority, 2) A resolution appropriating sums of money.
Date must not conflict with those of the School Board (561) 434-8837
or Palm Beach County (561) 355-4987.
September 26 Within 3 days of the final hearing the resolutions adopting the final
millage rate shall be forwarded to the Property Appraiser and the Tax
Collector.
October 22 Not later than 30 days following the adoption of the budget and millage
resolutions the City shall certify its compliance with provisions of Chapter
200, F.S. to the Division of Ad Valorem Tax and the Department of
Revenue. This is to be completed via the Certification of Compliance,
Form DR-487 and required attachments.
Mid January Property Appraiser notifies taxing authority of the final adjusted tax roll.
Within 3 days the city must complete and return the DR-422 Form to the
Property Appraiser.
!