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Res 45-94 RESOLUTION NO. 45-94 A RESOLUTION OF THE CITY COMMISSION OF THE CITY OF DELRAY BEACH, FLORIDA, AMENDING RESOLUTION NO. 94-93 WHICH MADE APPROPRIATIONS OF SUMS OF MONEY FOR ALL NECESSARY EXPENDITURES OF THE CITY OF DELRAY BEACH, FLORIDA, FOR THE FISCAL YEAR 1993-94, BY SETTING FORTH THE ANTICIPATED REVENUES AND EXPENDITURES FOR THE OPERATING FUNDS OF THE CITY FOR THE FISCAL YEAR 1993-94; 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 of Resolution No. 94-93 is hereby repealed, and a new Section 1.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, 1993, and ending the 30th day of September, 1994, 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, 1993, and ending the 30th day of September, 1994. 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, 1993, 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, 1993, 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, 1993. 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; and 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 14, 1993, and September 28, 1993. Section 10 That this resolution shall be effective immediately upon passage. PASSED AND ADOPTED in regular session on this the 7th day of June, 1994. ATTEST: ~i~y Clerk - 2 - Res. No. 45-94 BUDGET SUMMARY EXHIBIT A SPECIAL iNTERNAL GENERAL ENTERPRISE REVENUE SERVICE FUND FUNDS FUNDS FUNDS TOTAL CASH BALANCES BROUGHT FORWARD 33,080 61484,271 19/',.010 18,911 6,734, 172 ESTIMATED REVENUES: TAXES Millages AD VALOREM TAXES 6.86 16,130,930 16,130,930 AD VALOREM TAXES 1 14 2,514,800 2,514,800 AD VALOREM-DELINQUENT 89,000 89,000 AD VALOREM - DDA 1 O0 30,450 30,450 Sales & Use Taxes 1,280,000 1,280.000 Fra nchise Taxes 2,599,560 2,599,560 Utility Taxes 4,360,000 4,360,000 Licenses & Permits I, 46 ?, 010 1,467,010 Intergovernmental 4,199,350 1,600,782 6,118,1/'5 11,918,307 Charges for Services 2.114.750 22,245.640 24,360.390 Fines & Forfe~tules 251,500 123,690 375,190 Miscellaneous Revenues 2.235,250 438,130 139,340 70,000 2,882,720 Other F~nancing Sources 13,537,095 50,000 727,950 14,315,045 TOTAL REVENUES AND OTHER FINANCING SOURCES 50,809.695 22,733,770 2,591,762 6,188,175 82,323,402 TOTAL ESTIMATED REVENUES AND BALANCES 50,842,775 29,218,041 2,789,672 6,207,086 89,057,574 EXPENDITURES/EXPENSES: General Government Services 5.147,348 5,147,348 Public Safety 21,419,876 129,910 21,549,786 Physical Environment 299,679 15,693,763 15,993,442 Trans portation 1,243, 407 1,243,407 Economic Environment 446,522 2.053,172 2,499,694 Human Services 185,470 185,470 Culture & Recreation 5,256,704 1,998,0)'8 306,140 7,560,922 Intergovernmental Service 76,950 6,177,451 6,254,401 Debt Service 13,788,305 4,371,620 18,159,925 Other Financing Uses 2,410,950 6.824,498 300,450 9,535,898 TOTAL EXPENDITURES/EXPENSES 50,275,211 28,887,959 2,789,672 6,177,451 88,130,293 Reserves 567,564 330,082 0 29,635 927,281 TOTAL EXPENDITURES AND RESERVES 50,842,775 29,218,041 2,789,672 6,207,086 89,057,574 MEMORANDUM TO: MAYOR AND CITY COMMISSIONERS FROM: CITY MANAGER ~/ SUBJECT: AGENDA ITEM ~ ~ - ME~TIN~ OF JUNE 7, ~994 RESOLUTION NO. 45-94 DATE: JUNE 3, 1994 This is a resolution amending Resolution No. 94-93 which made appropriations of sums of money for all necessary expenditures of the City for the Fiscal Year 1993-94, by setting forth the anticipated revenues and expenditures for operating funds of the City. Recommend approval of Resolution No. 45-94. Agenda Item No.: -{~ AGENDA REQUEST Date: 05-10-94 Request to be placed on: X Regular Agenda Special Agenda Workshop Agenda When: 05-17-94 Description of agenda item (who, what, where, how much): Mid-year Budget Resolution for Fiscal Year 1993-94 ~ ~. ~_c~q> ORDINANCE/ ~.REQUIRED: ~NO Draft Attached: YES~ Recommendation: Approval is recommended by the Finance Director Department Head Signature: Determination of Consistency ~i/~ Comprehensive Plan: City Attorney Review/ Recommendation (if applicable): n/a Budget Director Review (required on all items involving expenditure of funds): Funding available: YES/ NO Funding alternatives: (if applicable) Account No. & Description: Account Balance: City Manager Review: Approved for agenda: YES/ NO Hold Until: Agenda Coordinator Review: Received: Action: Approved/Disapproved MID YEAR BUDGET AMENDMENT GENERAL FUND REVENUES ]"AXES 001 0000-311 10-00 Ad Valorem Tax (62,000) Based on reduction in Taxable Value. Projections for Discounts, Warrants, & Suits are based on prior year history 001-0000-311 20 00 Del Ad Valorem (61,000) Based on prior 2 yr history of % of prior yr receivable collected in current (123,000) year FRANCHISE 001-0000-313.10-00 Francbise-FPL 80,000 Electric Usage is higher than anhclpated 001-0000-313.20-00 Franchise-Telephone 4,440 Based on actual one time payment 001-0000-313.40-00 Franchise-gas (7,000) Based on current rate of collection 001-0000-31350-00 Franchise-Cable TV 10,000 Based on current rate of collection. 87,440 UTILITY TAXES 001-0000-314.10-00 Util Tax-Electric 40,000 Electric LIsage is higher than anticipated. 001-0000-314 20-00 Util. "['ax $o Bell 20,000 Telephone sales are better than anticipated. 001-0000-314 21-00 Util. Tax-Other Telephone (6,000) Ottrer Tele-Comm sales less than expected 001-0000-314.40-00 Uti[ Tax-Gas (13,000) Based on current rate of collection, gas sales less than expected. 41,000 LICENSES & PERMITS 001-0000-321.10-00 Occupational License 15,000 Based on receipts to date plus last year's receipts for time remaining 001-0000-322.10-00 Buildin9 Permits 30.000 Based on Projected proiects coming on line. 001-0000-322.20-00 Electrical Permits 10,000 Based on current rate of collection/Pr Yr History 001-0000-322.40-00 Sign Pe~ mits (10,000)" 001-0000-322 50-00 AC/Heat Permits 15,000" 001-0000-32922-00 Roof Permits 5,000" 001-0000-329.27-00 Tsee Permits 8,000" 001-0000-329 35--00 M~sc Pernuts 6,000" 79,000 INTERGOVERNMENTAL 001-0000-335 11-00 Cigarette Tax (5,000)" 001-0000 335 12-00 State Rev. Sharing 62,000" 001 0000-335 13 00 Sales Tax Coil (20,000)" 001 1)000 338 20-00 Occupational Lic.-County (5,000)" 001 O000-339 10 00 Housing Auth -PILOT 4,450 Based on one time actual payment 36,450 CHARGES FOR SERVICES 001-0000~341.21-00 Zoning Fees 10,000 Based on current sate of collection 001-0000-341.23-00 Plat Approval 7,500" 001-0000-341.30-00 Sale of Maps & Publications 1,000" 001-0000-341 90-00 Other Gert Gov't Charges 5,000" 001-0000-343.81-00 Nuis Abate/Admm Rec Fee (5,000) Reduction due to new Code Enforcement Program. 001-0000-343 86-00 Accounts Receivable (24,000) Reduction due to new Code Enforcement Program. 001-0000-344.51-00 Parking Fees (10,000) Based on current rate of collection plus estimated for remaining months. 001-0000-347.24-00 Pompey Park (5,000) Revenues are now going to fund 115 expenses Re: Teen Socials 001-0000-347.25-00 Recreational Facility rental 9,000 Due to change in accounting of weekend rentals; rev's now consolidated. 001-0000-347.31-00 Tennis Memberships (7,500) Based on receipts to date plus last year's receipts for time remaining 001-0000-347.38-00 Tennis Gen Admission (16,500)" 001-0000-347 79-00 Sale of Mdse (10,000) Not carrying as large of inventory as Foster. Program did not start until Nov (45,500) FINES & FORFEITS 001-0000-351.90-00 Penalties on Ad Valorem (17,000) Interpolabon based on penalhes collected on prior yr delinquent tax receipts 001~0000-35920-00 Bldg Reinspectlon Fee 4,000 Based on current rate of collection 001-0000-359.21-00 PenaltyNo Bldg Permit (19,000) Based oil current rate of collection: more compliance from builders. (32,000) MID YEAR BUDGET AMENDMENT GENERAL FUND REVENUES MISCELLANEOUS 001-0000-361.01-00 Interest fr Tax Collector (33,000) Based on last year's rate of .20% of the projected collection. 001-0000-361 10-00 Interest on Investments 80,000 Better than expected interest rates. 001-0000-362.32-00 Tennis Stadium 9,600 Rental fees from commercial production 001-0000-364.40-00 SaFe of Surplus Properly 3,440 Based on actual receipts 001-0000.362.50-00 Commission on Ramblin Rose 2,000 Correction from Ramblin Rose- Rents 001-0000-362.51-00 Ramblin Rose Riverboat-Rent (2,000) Minus Commtss,on 001-0000-366.06-00 E. Foster Pro Court 15,000 Donation by former Tennis Center Member. 001-0000-36999-00 Misc Revenue 14,000 Based on current rate of collection. 89,040 OTHER FINANCING SOURCES 001-0000-381.75-00 Auburn Trace 155,600 Note payments received by Auburn Trace. 155,600 288,030 Summary of Adjustments Expenditures By Depadment FY 93/94 City Manager $4,755 Budget Merit increase. Human Resources (8,440) Reduction in ICMA and Health Benefits for Interim Director. Public Information 715 Budget annual maintenance for Risograph. City Clerk (4,500) Reduce Election expenses. Finance 405 Balance negative accounts. Purchasing (9,260) Reduce vacant Purchasing Officer's surplus salary, less termination pay. City Attorney 1,000 Increase in electric. Original budget estimated for the flew facility. Admin Services (10,453) Reduce vacant Office Assistant salary less termination pay and Pad-time help; decrease in utility accounts; purchase of a new laser printer. MIS (3,371) Reduction in operating and capital accounts. Police 140,110 Administration: Final payment 1o terminated Captain(S35,000); funding of Janitorial Service; reduction of several operating accounts. Suppod: Decrease in salaries from vacancies to fund ovedime and pad-time expenditures; reduction of several operating accounts. Investigation: Decrease in salaries for vacant Officer to fund increase in Clothing Allowance per new contract. Several operating accounts were reduced to fund the increase in Vehicle Maintenance of $48,000. Patrol: Increase in Vehicle Maintenance of $63,000. The Depadment has subslantially reduced the operating accounts to fund tl~e $118.150 needed in the Vehicle Maintenance accounts. The remaining balances in equipment maintenance will be sufficient for the remaining 4 months with a reduction in a number of planned purchases. Fire 373 Surpluses in the personal services of each division were reduced to offset Termination Pay in the Administrative division. Planning & Zoning (3,050) Surplus personal services accounts. Community lmprovement (4,210) Surplus pelsonal services, less minimal increases in vehicle maintenance. Engineering (371) Balance operating accounts, surplus in electric. Public Works 7,603 Surpluses resulling from vacancies offset payments for Termination Pay and increases in the Vehicle Maintenance accounts. Parks&Recreation 20,857 Surpluses resulting from attrition offset Termination Pay's, Overtime at Pompey Park and various Operating expenses. Additional funding in the amount of $46,300 is required [or Vehicle Maintenance. Additional surplus funds resulted from Contracts that were budgeted for the entire year for maintenance at Currie Park and Atlantic High School. Adjuslments include the payment of Water & Sewer Connection Fees at Miller Park $18,532 and Lake Ida Park $2,042 Cemetery 23,680 Increases for Overtime, Temporary Services and Irrigation Maintenance. Includes payment of Water & Sewer Connection Fees of $18,180. Debl Service (251,570) Interest was less than anticipaled due to the refunding of some of the 1990 General Obligation Bonds. ($153,720). Tennis Center interest was overestimated due to conservative estimates for both Draws and Interest ($97,850). Transfers (38,548) Actual payment to CRA reduced based on final assessed valuations(S48,548). Transfer of $10,000 to the General Construction Fund for the Beautification of Pelican Harbor entrance. MID YEAR BUDGET AMENDMENT OTHER OPERATING FUNDS PUBLIC SAFETY-LAW ENFORCEMENT TRUST FUND 112-2172~521.12-10 Regular Salaries 1,700 112-2172-521,23-10 Life Insurance (40) 112-2172-521.23-20 Disability Insurance 40 112-2172-521.41-15 Portable Radio/Beeper (2,830) No expenses for this division 112-2172-521.46-20 Equipment Maintenance (600) No expenses for this division 112-2172-521.42-10 Postage (400) Surplus 112-2172-521.52-20 General Operating Supplies 2,130 Additional supplies for DARE, Kids & Cops and Crime Prevention Programs 0 CULTURE/RECREATION-BEAUTIFICATION TRUST FUND 119-0000-301 19-00 Prior Year Surplus 28,570 1190000-381 43-00 Rec'd fr Sanitation 9,000 To fund weekly scheduled trash pick up on Atlantic Ave. 119-0000-361 10-00 Interest on Investments 2,000 Originally unbudgeted 39.570 119-4144-572.12-10 Regular Salaries (2,500) Vacant General Maintenance Worker 119-4144-572 14-10 Overtime 20,200 Weekly scheduled trash Pickup on Atlantic Ave $9,000, Landscape mainten for contract areas $11,200 119-4144-572.21-10 FICA 1,500 119-4144-572.23-10 Life Insurance (60) 119-4144-572.23-20 Disability Insurance (70) 119-4144-572.52-26 Gardening Supplies 4,200 Planting annuals on E Atlantic Ave, planting N. Congress Ave., mulch for ~ areas and fertilizer 119-4144-572.46-90 Other Repair Maintenance 14,600 Rust-off and well repairs 119-4144-572.46-45 Irrigation Maintenance 1,700 Irrigation materials and expense 39,570 ECONOMIC ENVIRONMENT-CDBG 118-0000-301.18-00 Prior Year Surplus 36,241 118-1962-554.63-40 Recreation Improvements 36,241 Historic Marker Project & assist in lighting of Pompey Tennis Courts if nece: 118-0000-331.03-00 HOPE 3 h-nplementation Grant 430,000 Appropriation of Grant Funding 118~1922-554.31-90 Othe~ Professienal Services 6,000 Property Management and Holding Costs 118-1922-554.49-19 Housing Rehabilitation 101,100 Rehabilitation of acquired properties 118-1922-554.49-90 Othe~ Current Charges 22,200 Administrative Costs 118-1922-554.61-10 Land Acquisition Costs 287,800 Acquisition of Eligible Properties and Closing Costs 118-1922-554.83-01 Other Grants & Aid 12,900 Financial Assistant to Homebuyers 430,000 118-1965-554.63-11 Bikepalhs/Sidewalks (15,851) Balance in projectto Emergency Repairs 118-1963-554 62-08 Emergency Repairs 15,851 PHYSICAL ENVIRON M ENT-S'TORMWATER 448 0000-366-15-00 Conrb-Tropic Harbor 10,430 Reconnect A/C coolant water discharge lines 448~5411-53863-32 Tropic Harbor Drainage 10,430 448-5411-538 41-10 Telephone Expense 210 Originally unbudgeted 448-5411-538.42-10 Postage 50" 448-5411-538.31-90 Other Professional Services (1.500) To fund Vehicle Maintenance 448~5411-538.49-90 Other Current Charges 100 Postage expense from Tax Collector 448-5416-538.46-30 Vehicle Maintenance 7,000 448-5416-53846-90 Other Repair & Maintenance (4,360) To fund Vehicle Maintenance 448-5416-538.52-10 Fuel/Lube Vehicles (1,500)" 0 MID YEAR BUDGET AMENDMENT OTHER OPERATING FUNDS PHYSICAL ENVIRONMENT-SANITATION FUND 433-0000-361.10-00 Interest on Investments 3,000 Originally unbudgeted 433-0000-34343-00 Franchise-Waste Mgmt 3% 27,300 Based on actual receipts 30,300 433.3711-534.99-01 Project Reselve 21,300 433-9111-58'1 90-19 Transfer to Beautification 9,000 To cover overtime for weekly scheduled trash pick up on Atlantic Ave. 30,300 CULTURE/RECREATION-CITY MARINA 426-0000-347.82-00 Late Fee 650 Based on actual receipts 426-0000-361.10-00 Interest on Investments 1,800 Originally unbudgeted 426-0000-369.99-00 Miscellaneous Revenue 100 Marina Sales fax Collection 2,550 426-4311-581.99-01 Project Reserve 2,550 PHYSICAL ENVIRONMENT-WATER & SEWER FUND 441-0000-343.52-00 Sewer Connection Charges 92,000 Based on current receipts, at minimum have been $20,000 per month 441-0000-343-33-00 Meter Installations 60,000 Collections from $16,000-20,000 per month 441-0000-343-55-00 Other Income 2,000 154,000 Administration 441-5111-536.31-10 Legal 7,000 Additional actual expenses for AeroDri. 441-5111-536.34-90 Other Contractual Services 335 44%5111-536.46-10 Building Maintenance (5,000) 441-5111-536.51-10 Stationary/PapedForms (400) 441-5111-536 51-20 Office Equipment <500 1,000 441-5111-536.51-90 Other Office Supplies (100) 441-5111-536.52-10 Medical 55 Water Treatment & Storage 441-5122-536.12-10 Regular Salaries (1,720) 441-5122-53612-30 Termination Pay 1,720 441 5122-53634-90 Other Contractual Service (25,000) Surplus from Alternative sludge site 441 5122--536.46 30 Vehicle Maintenance 8,000 441-5122 536.52-10 l: uel/Lube Vehicle 800 Water Distribution 441-5123-536 34-90 Other Contractual Service (1,000) 441-5123-536.46-30 Vehicle Maintenance 10,000 441-5123-536.52-10 Fuel/Lube Vehicle 2,000 441-5123-536.52-20 General Operating Supplies (1,500) Wastewater Collections 441-5141-536.46-30 Vehicle Maintenance 10,000 441-5141-536.52-20 General Operating Supplies (4,000) Water Maintenance 441-5143-536.52-10 Fuel/Lube Vehicle 200 441-5143-536.46-10 Building Maintenance (2,000) 441-5143-536.54-30 Training & Education Costs 70 MID YEAR BUDGET AMENDMENT OTHER OPERATING FUNDS WATER & SEWER FUND CONT'D Liffstation Maintenance 441-5144-536.43-10 Electricity (10,600) 441-5144-536.43-20 Water & Sewer 400 441-5144-536.43-25 Irrigation Water 200 441-5144-536.46-30 Vehicle Maintenance 10,000 Transmission & Storage Projects 441-5181-536.99-01 Project Reserve 92,000 Addition Sewel Connection Revenues 441-6511-581.99-02 Contingency 61,540 154,000