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Res 53-92 RESOLUTION NO. 53-92 A RESOLUTION OF THE CITY COMMISSION OF THE CITY OF DELRAY BEACH, FLORIDA, AMENDING RESOLUTION NO. 71-91 WHICH MADE APPROPRIATIONS OF SUMS OF MONEY FOR ALL NECESSARY EXPENDITURES OF THE CITY OF DELRAY BEACH, FLORIDA, FOR THE FISCAL YEAR 1991-92, BY SETTING FORTH THE ANTICIPATED REVENUES AND EXPENDITURES FOR THE WATER AND SEWER FUND FOR THE FISCAL YEAR 1991-92; 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 Resolution No. 71-91 be, and the same is hereby amended to read as follows: That the following sums of money, attached hereto and marked Exhibit A, be, and the same are hereby appropriated upon terms, conditions and provisions herein set forth: Section 2. That all monies appropriated herein are appropriated upon the terms, conditions and provisions herein set forth. Section 3. 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, 1991, and terminating the 30th day of September, 1992, for which the appropriations are made, are sufficient to pay all the appropriations in full; otherwise the 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 to be available in the period commencing the 1st day of October, 1991, and terminating the 30th day of September, 1992. Section 4. 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, 1991, except as otherwise provided for, are hereby declared to be lapsed into the City Treasury and may be used for payment of the appropriations which may be made in any appropriation for the fiscal year commencing the 1st day of October, 1991, 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 Funds created by 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, 1991. Section 5. 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 appropriations 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 6. 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 7. That none of the monies en~erated 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 Assistant City Manager/A~inistrative Services based on data provided by the Budget Officer and Finance Director to report known violations of this section to the City Manager. Section~ 8. That all monies collected by any department, bureau, agency or individual of the City Government shall be paid promptly into the City Treasury. Section 9. That the foregoing budget be and hereby is adopted as the official budget of the City of Delray Beach for the aforesaid period provided, however, that the restrictions with respect to the expenditures/expenses of the funds appropriated shall apply only to the lump s~ amounts for classes of expenditures/expenses which have been included in this resolution. Section 10. That public hearings were held on the tax levy and the budget on Septe~er 10, 1991, Septe~er 24, 1991, and October 8, 1991. Section 11. That this resolution shall be effective immediately upon passage. PASSED AND ADOPTED in regular session on this the 12th day of May, 1992. ATTEST: -2- Res. NO. 53-92 Exhibit A Internal General Special Enterprise Service Total Fund Revenue Funds Funds Funds Cash Balances Brought Forward: $400,544 $534,298 $4,719,027 30,754 $5,684,623 Estimated Revenues: TAXES: Millages Ad Valorem Taxes 6.20 $15,083,357 $t5,083,357 Ad Valorem Taxes 0.95 2,288,861 $2,288,861 Ad Valorem-Delinq, Pen. & Interest 260,000 $260,000 Sales and Use Taxes 858,430 $858,430 Franchise & Utility Taxes 6,683,100 $6,683,100 Licenses and Permits 1,348,510 $1,348,510 Intergovermental Revenue 4,056,989 1,321,267 57,000 5,218,005 $10,653,261 Charges for Services 763,425 20,908,082 $21,671,507 Fines and Forfeitures 360,500 135,000 $495,500 Miscellaneous Revenues 2,012,270 142,500 737,917 209,060 $3,101,747 Other Financing Sources 2,544,048 841,821 1,635,789 $5,021,658 Total Revenues and other Financing Sources $36,259,490 $2,440,588 23,338,788 5,427,065 $67,465,931 Total Estimated Revenues $36,660,034 $2,974,886 28,057,815 5,457,819 $73,150,554 and Balances Expenditures/Expenses: General Government $4,947,244 $128,400 65,000 1,990,534 $7,131,178 Public Safety 19,708,684 390,049 $20,098,733 Physical Environment 296,752 18,188,709 $18,485,461 Transportation 1,207,528 $1,207,528 Economic Environment 425,679 1,676,696 $2,102,375 Culture/Recreation 4,678,916 779,741 1,783,618 $7,242,275 Human Services 102,708 $102,708 Debt Service 4,085,654 4,725,617 $8,811,271 Interfund Transfers 1,134,479 3,294,871 $4,429,350 Internal Services 72,390 3,467,285 $3,539,675 Total Expenditures/Expenses $36,660,034 $2,974,886 28,057,815 5,457,819 $73,150,554 Reserv es 0 0 278,738 278,738 Total Expenditures/Expenses Unappropriated/appropriated $36,660,034 $2,974,886 28,336,553 5,457,819 $73,429,292 File: res92 EXHIBIT B GENERAL FUNO BUDGET AS OF MID-YEAR 36,502,616 Revenues: 1000031110 current advalorem tax 90,000 1000031120 del aclvalorem taxes (65.000) 1000031241 local OPtion tax 11.000 1000031310 francl~ise--fpl (14.000) 10000,31410 u!il tax-electric 185,000 1000031420 util tax-so bell (75.000) 1000031421 other tele-util tax (30,000) 1000031440 util tax-gas 36.000 1000031911 pen &int advalorem (35,000) 1000032110 occupational license 11,000 1000032220 electrical permits 15,000 1000032230 plumbing permits (4.000) 1000032920 paving permits 14,000 1000032922 roof perm its 6,000 1000033511 cigarette tax (10,000) 1000033512 state rev sharing 57,000 1000033513 sales tax coil (215.000) 1000033715 historical resource grnt 12,000 1000033717 reimbursement from cra (22,000) 1000033721 school crossing guard 4,500 1000033736 ems grant - equip/trailer (22,000) 1000033795 annexation tax fr cnty 49,000 1000033890 interest from tax coil 10,000 1000033910 hO~Jsing auth. p.i.l.o.t. 4,500 1000034123 plat approval (13,000) 1000034124 site plan approval 17,000 1000034125 conditional use 5,500 1000034190 other gen govt chg 10,000 1000034229 ems fees 4,000 t000034230 road impect-admin fee 7,000 ! 000034380 cemetery fees 7,000 10C0034381 nuis abate/adm recov fee 9,000 1000034382 crypt sale proceeds (5,000) 1000034383 niche sale proceeds (5,000) 1000034384 vault sale proceeds (5,000) 1000034385 memorial sale proceeds (3,000) 1000034722 adult center 9,000 1000035910 business licenses/penalty 9,000 1000035920 bldg reinspection fee (8,000) 1000035921 ~3enalty-no bldg permit (4,000) 1000036110 imerest on investments (335,000) 1000036112 interest on accts rec 8,500 1000036931 recover of prior yr expend 12,000 1000036971 interest cra bond snare (36,000) 1000036999 rnisc revenue (56,100) 1000038123 1987 util tax sink fd 32,000 1000038133 87 utility tax fund 87,100 Total Increases/(Decreases) to Current Revenue Base: (240,000) BUDGET AS OF MID-YEAR 36,502,616 City Commission 1111-51 ~ 33-19 5,000 Ortner Professional Service (ma~l out) 1111-511 ~33-81 6,700 Unfunded special events 1111-511.33-32 (250) Repair & Upkeep Equipment 1111-511.33-54 (100) Postage 1111-511.33-57 (250) Travel & Training 1111-511.35-15 (400) Operating Supplies City Manager 1211-512.33-27 (100) Te~epi~one 1211-512.33-32 (500) Repair & Upkeep Equipment 1211-512.33-56 (100) Memberships & Publications 12! 1-5!2.33-57 (100) Travel & Training 1211-512.35-11 (50) Office Supplies City Clerk 114-512.60-86 41,359 Microfiche Workstation Support Services 1501-512.32-17 (3,500) QIP 1501-512.33-32 (2,600) Repair & Upkeep Equipment Finance 1511-513.11-12 (20,000) Vacant Budget Officer 1511-513.11-21 (4,300) FICA 1511-513.11-23 (2,200) Health, Life. Disability 1511-513.33-12 9,500 Acctg & Auditing-Arbitrage Report Purchasing 1531-513.11-12 (1,000) Vacant Purchasing Specialist 1531-513.11-23 (900) Health, Life, Disability 1531-5 ~ 3.33-27 (300) Telephone Expense 1531-513.33-51 (100) Advertising 1531-513.34-57 (400) Computer Training MIS 1611-513.33-27 (1,000) Telepl~one Expense 1811-513.33-32 (5,000) Repair & Upkeep Equipment 1811-513.33-57 (500) Travel & Training 1811-513.34-57 (2,500) Computer Training 1811-513.35-15 (6,000) Operating Supplies Police Administration 2111-521.11 -12 21,400 Due to re-org 20 to 26 positions 2111-521.11-14 5,000 Overtime 2111-521.11-21 2,600 Due to re-org 20 to 26 positions 2111-521.11-23 6,500 Due to re-org 20 to 26 positions 2111-521.32-15 (2,000) Annual Pl~ysicals Program 2111-521.33-14 (1,000) Medical Services 2111-521.33-15 (3,000) Consulting 2111-521.33-32 (3,000) Repair & Upkeep Equipment Police Support 2113-521.11 -12 (150,000) Due to re-org 49 to 35 posmtions 2113-521.11-14 30,000 Overtime 2113-521.11-21 (9,000) Due to re-org 2113-521.11-23 (17,000) Due to re-org & FT to PT 2113-521.11-18 (15,110) Correct account code 2113-521.33-21 (10,000) Electric 2113-521.33-42 (3,000) Rental Equipment Investigation 2115-521.11 ~ 12 203,000 Due to re-org 29 to 41 positions 2115-521.1 ~-14 (9,000) Overtime 2115-521.11-21 15,000 Due to re-org 29 to 41 positions 2115-521.11-23 16,000 Due to re-org 29 to 41 positions Patrol 2117-521.11-12 (100,000) Due to re-org 110 I:o 106 positions 2117-521.11-14 115,000 Overtime 2117-521.11-18 (75,000) Correct account code 2117-521.11-23 (4,000) Due to re-org 110 to 106 positions Fire Administration 2311-522.11 - 12 (7,280) Secretary I vacant Nov-Mar 2311-522.11-21 (1,200) FICA 2311-522.11-23 (600) Health, Life & Disability Operations 2315-526.11-12 (65,000) Delays in hiring new staff Oct. - Dec.2 2315-526.11-21 (3,000) FICA 2315-526.11-23 (3,100) Health, Life & Disability P&Z 2511-515.11-12 6,000 Change in staff 2511-515.11-23 (700) Vacancies Community Improv Administration 2721-524.11 - 12 (14,000) Vacant Bldg Inspector 2721-524.11-21 (2,000) FICA · 2721-524.11-23 (1,700) Health, Life & Disability Engineering 2911-519.11-12 (7,500) Del:)uty Director position 2911-519.11-21 (600) FICA 2911-519.11-23 (1,400) Health, Life & Disability 2911-519.11-27 (4,277) ICMA 2911-519.33-11 (20,000) Engineering Services 2911-519.34-57 (2,000) Computer Training Publi~ Works Administration 3111-534.11 - 12 (5,470) Change in staff 3111-534.11-21 (550) FICA 3111-534.11-23 (250) Health, Life & Disability P.W. Parking 3151-545.35-15 (1,000) Ol:)erating Supplies Facility Maintenance 3431-519.33-21 (12,000) Electric Current 3431-519.33-24 7,000 Water, Sewer & Garbage 3431-519.33-27 (5,000) Teleohone P & R Administration '~ 4111-572.11 - 12 (3,000) Vacant A.A. III 4111-572.11-21 (300) FICA 4111-572.11-23 (350) Health, Life & Disability Athletics & Special Events 4121-572.11-12 (1,300) Vacant Rec Sup II Beach Operations 4123-572.33-24 15,100 water, Sewer & Garbage Tennis Center 4124-572.33-24 1,800 Water, Sewer & Garbage Community Center 4125-572.11-12 (2,000) Vacant Secr II Feb-Apr 4125-572.1'f-21 (150) FICA 4125-572.11-23 (400) Health, Life & Disability 4125-572.33-21 (500) Electric Veteran's Park 4126-572.33-24 3,860 Water, Sewer & Garbage 4126-572.33-21 (400) Electric Pompey Park 4127-572.33-21 (1,500) Electric 4127-572.33-24 3,550 Water, Sewer & Garbage 4127-572.60-89 (1,150) Surplus buffing machine Parks Maintenance 4131-572.11-12 (6,000) Laborer I vacant Jan-Apr, Sprinkler Mtn Person Oct-Jan 4131-572.11-21 (500) FICA 4131-572.11-23 (4,100) Health, Life & Disability 4131-572.33-21 (2,500) Electric 4131-572.33-24 47,500 Water, Sewer & Garbage Cemetery 4511-539.11 - 12 (4,000) Vacant Laborer I Nov-Feb 4511-539.11-21 (300) FICA 4511-539.11-23 (700) Health, Life & Disability Miscellaneous EXD. 6111-519.34-11 260 Miscellaneous 6111-519.34-35 15,735 Refunds - Ad Valorem Debt Service Continued Next Page Debt Service 7111-581.70-21 (173,944) 1985 G.O. 7111-581.70-21 (28,050) 1980 G.O. 7111-581.70-21 157,758 1992 G.O. 7111-581.70-77 (24,754) 1989 Utility Tax Note Interest 7111-581.70.24 (31,582) 1978 Utility Tax Interest 7111-581.70.24 (3,125) 1967 Utility Tax Interest 7111-581.70.14 (36,025) 1978 Utility Tax Princioal 7111-581.70.14 (100,000) 1967 Utility Tax Princi0al 7111-581.70-91 (1,045,700) 1987 Utility Tax Monthly Xfr 7111-581.70-91 1,442,468 1992 Utility Tax Monthly Xfr 7111-581.90-25 63,545 Issuance Cost - 1992 G.O. NET EXPENDITURE ADJUSTMENT 157,418 ADJUSTED EXPENDITURE TOTAL 36,660,034 SPECIAL REVENUE FUNDS: LAW ENFORCMENT TRUST FUND 11221725213435 200,706 SEGREGATE FORFEITURE FUNDS 11200003011200 72,306 t 12217~ 5197017 128,400 COMPUTER LEASE PAID OFF 11221725213313 3,500 11221725213361 3,500 COMMUNITY REDEVELOPMENT FUND 11819215543354 300 POSTAGE 11819215543356 1,000 MEMBERSHIPS, PUBLICATIONS 11819215543357 1,800 TRAVEL & TRAINING 118196'~ 5546021 2,539 DEMOLITION & CLEARANCE 11819625546020 24,000 POMPEY PARK IMPROVEMENTS 11819635546019 4,230 CARVER ESTATES LANDSCAPE 11819635546208 9,000 EMERGENCY REPAIR 11819635546023 36,212 HOUSING REHAB 11819645546024 17,558 WATER & SEWER IMPROVMENT 11865115549011 4,231 CONTINGENCY 11800003314800 100,870 1990/1 GRANT REVENUE RENTAL REHABILITATION PROGRAM 11819755543481 101,511 CITIZENS MATCH/RENT REHAB 11819755546023 110,634 HOUSING REHAB 11819755546209 21,252 AOMINISTRATIVE FUND ~ 1800003691800 233,397 CITIZEN MATCH/REHAB ENTERPRISE FUNDS WATER AND SEWER 44151115363312 11,000 SEE FILE FOR B/U 44151115363351 500 44151125363314 500 44151235361114 70,000 44151235363333 2,000 44151415363321 1,500 44151415363335 15,000 44151435363311 35,000 44151435363353 700 44151615366058 8,000 44151625366089 100 44191115819012 42,409 ENTERPRISE FUNOS CONT' 44151~15363327 1,313 44151115361112 11,000 4415111536332~ 2,000 44151115363511 409 44151125363354 4,000 44151125363515 3,000 44151125361112 10,000 44151225361124 1,500 44151225361142 35,000 44151225363515 1,000 4415122536336? 10,000 44151235361112 10,000 44151235363324 500 44151235363334 4,000 4~151235363551 4,000 44151415361112 35,000 44151415363379 1,000 44151415363515 2,000 44151415366089 5,000 44151425363362 5,000 44151435363331 3,000 4415~445361!12 10,000 44151445363334 2,000 44151415363353 700 44171115817023 11,812 44171115817013 13,475 44151125363319 65,000 LOCKBOX FEES 44100003014100 65,000 GOLF COURSE FUND 44547115723324 7,533 COVER NEGATIVE BALANC 44547145723332 6,000 COVER NEGATIVE BALANC 44591115819012 100,005 UTIL TAX REFUNDING 44571115827015 60,500 UTIL TAX REFUNDING 44571115827025 53,038 UTIL TAX REFUNDING INTERNAL SERVICE FUNDS HEALTH INSURANCE FUND 55500003991300 (20,090) BALANCE FUND 55500003991400 (86,790) 55500003991500 77,971 55515755913,469 10,620 MEMORANDUM TO: MAYOR AND CITY COMMISSIONERS FROM: CITY MANAGERt~ RESOLUTION NO. 53-92/MID-YEAR BUDGET REVIEW DATE: May 8, 1992 This is a resolution amending Resolution No. 71-91 which made appropriations of sums of money for all necessary expenditures of the City for fiscal year 1991-92, by setting forth the anticipated revenues and expenditures for the General Fund, Special Revenue Funds, Enterprise Funds and Internal Service Funds for fiscal year 1991-92 and making appropriate adjustments to budget line items in various departmental budgets. Staff will make a presentation at the May 12th regular meeting with regard to this item. Recommend approval of Resolution No. 53-92. RESOLUTION NO. 53-92 A RESOLUTION OF THE CITY COMMISSION OF THE CITY OF DELRAY BEACH, FLORIDA, AMENDING RESOLUTION NO. 71-91 WHICH MADE APPROPRIATIONS OF SUMS OF MONEY FOR ALL NECESSARY EXPENDITURES OF THE CITY OF DELRAY BEACH, FLORIDA, FOR THE FISCAL YEAR 1991-92, BY SETTING FORTH THE ANTICIPATED REVENUES AND EXPENDITURES FOR THE WATER AND SEWER FUND FOR THE FISCAL YEAR 1991-92; 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 Resolution No. 71-91 be, and the same is hereby amended to read as follows: That the following sums of money, attached hereto and marked Exhibit A, be, and the same are hereby appropriated upon terms, conditions and provisions herein set forth: Section 2. That all monies appropriated herein are appropriated upon the terms, conditions and provisions herein set forth. Section 3. 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, 1991, and terminating the 30th day of September, 1992, for which the appropriations are made, are sufficient to pay all the appropriations in full; otherwise the 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 to be available in the period commencing the 1st day of October, 1991, and terminating the 30th day of September, 1992. Section 4. 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, 1991, except as otherwise provided for, are hereby declared to be lapsed into the City Treasury and may be used for payment of the appropriations which may be made in any appropriation for the fiscal year commencing the 1st day of October, 1991, 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 Funds created by 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, 1991. Section 5. 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 appropriations 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 6. 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 7. That none of the monies en~erated 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 Assistant City Manager/Administrative Services based on data provided by the Budget Officer and Finance Director to report known violations of this section to the City Manager. Section 8. That all monies collected by any department, bureau, agency or individual of the City Government shall be paid promptly into the City Treasury. Section 9. That the foregoing budget be and hereby is adopted as the official budget of the City of Delray Beach for the aforesaid period provided, however, that 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 10. That public hearings were held on the tax levy and the budget on Septe~er 10, 1991, Septe~er 24, 1991, and October 8, 1991. Section 11. That this resolution shall be effective immediately upon passage. PASSED AND ADOPTED in regular session on this the 12th day of May, 1992. ATTEST: City 6flerk -2- Res. NO. 53-92 Exhibit A Internal General Special Enterprise Service Total Fund Revenue Funds Funds Funds Cash Balances Brought Forward: $400,544 $534,298 $4,719,027 30,754 $5,684.623 Estimated Revenues: TAXES: Millages Ad Valorem Taxes 6.20 $15,083,357 $15,083,357 Ad Valorem Taxes 0.95 2,288,861 $2,288,861 Ad Valorem-Delinq, Pen. & Interest 260,000 $260,000 Sales and Use Taxes 858,430 $858,430 Franchise & Utility Taxes 6,683,100 $6,683,100 Licenses and Permits 1,348,510 $1,348,510 Intergovermental Revenue 4,056,989 1,321,267 57,000 5,218,005 $10,653,261 Charges for Services 763,425 20,908,082 $21,671,507 Fines and Forfeitures 360,500 135,000 $495,500 Miscellaneous Revenues 2,012,270 142,500 737,917 209,060 $3,101,747 Other Financing Sources 2,544,048 841,821 1,635,789 $5,021,658 Total Revenues and other Financing Sources $36,259,490 $2,440,588 23,338,788 5,427,065 $67,465,931 Total Estimated Revenues $36,660,034 $2,974,886 28,057,815 5,457,819 $73,150,554 and Balances Expenditures/Expenses: General Government $4,947,244 $128,400 65,000 1,990,534 $7,131,178 Public Safety 19,708,684 390,049 $20,098,733 Physical Environment 296,752 18,188,709 $18,485,461 Transportation 1,207,528 $1,207,528 Economic Environment 425,679 1,676,696 $2,102,375 Culture/Recreation 4,678,916 779,741 1,783,618 $7,242,275 Human Services 102,708 $102,708 Debt Service 4,085,654 4,725,617 $8,811,271 Interfund Transfers 1,134,479 3,294,871 $4,429,350 Internal Services 72,390 3,467,285 $3,539,675 Total Expenditures/Expenses $36,660,034 $2,974,886 28,057,815 5,457,819 $73,150,554 Reserv es 0 0 278,738 278,738 Total Expenditures/Expenses Unappropriated/appropriated $36,660,034 $2,974,886 28,336,553 5,457,819 $73,429,292 File: res92 EXHIBIT B GENERAL FUND BUDGET AS OF MID-YEAR 36,502,616 Revenues: 1000031110 current advalorem tax 90,000 1000031120 del advalorem taxes (65.000) 1000031241 Ioca. I option tax 11.000 10000313 !0 franct~ise--fpl (14.000) 1000031410 util tax-electric 185.000 1000031420 util tax-so bell (75,000) 1000031421 other tele-util tax (30,000) 1000031440 util tax-gas 36,000 1000031911 pen & iht advalorem (35,000) 1000032110 occupational license 11,000 1000032220 electrical permits 15,000 1000032230 plumbing permits (4,000) 1000032920 paving permits 14,000 1000032922 roof permits 6,000 1000033511 cigarette tax (10,000) 1000033512 state rev sharing 57.000 1000033513 sales tax colt (215.000) 1000033715 historical resource grnt 12,000 1000033717 reimbursement from cra (22,000) 1000033721 school crossing guard 4,500 1000033736 ems grant - equip/trailer (22,000) 1000033795 annexation tax fr cnty 49,000 1000033890 interest from tax coil 10.000 1000033910 housing auth. p.i.l.O.t. 4,500 1000034123 plat approval (13,000) 1000034124 site plan approval 17,000 100003,/125 conditional use 5,500 1000034190 other gen govt chg 10,000 1000034229 ems fees 4,000 1000034230 road impact-admin fee 7,000 ~ 000034380 cemetery fees 7,000 1000034381 nuis abate/adm recov fee 9,000 1000034382 crypt sale proceeds (5,000) 1000034383 nicl~e sate proceeds (5,000) 1000034384 vault sale proceeds (5,000) 1000034385 memorial sale proceeds (3,000) 1000034722 adult center 9,000 1000035910 business licenses/penalty 9,000 1000035920 bldg relnspection fee (8,000) 1000035921 benalty-no bldg permit (4,000) 1000036110 interest on investments (335,000) 1000036112 interest on accts rec 8,500 1000036931 recover of prior yr expend 12,000 1000036971 interest cra bond share (36,000) 1000036999 misc revenue (56,100) 1000038123 1987 util tax sink fd 32,000 1000038133 87 utility tax fund 87,100 Total Increases/(Decreases) to Current Revenue Base: (240,000) Adjustment to Revenues: 10000381 ~4 xfr from utility tax sinking fund 150,000 1000038141 xfr from water & sewer fund 42,409 1000038145 xfr from golf cse fund 190.406 1000038145 xfr from golf cse fund (xfr less due (90,401) due to Iow retained earnings) 100~)038414 installment purchase 41,359 1000038415 92 multiple G.O. refunding 63,645 397,418 NET REVENUE ADJUSTMENT 157,418 ADJUSTED REVENUE TOTAL: 36,660,034 FILE: resbud92 BUDGET AS OF MID-YEAR 36,502,616 Cily Commission 1111-51 ~ 33-19 5,000 Other Professional Service (mail out) 111 ~ -511.33-81 6,700 Unfuncled special events 1 ! 11-511.33-32 (250) Repair & Upkeep Equipment 1111-511.33-54 (100) Postage 1111-511.33-57 (250) Travel & Training 1111-511.35-15 (400) Operating Supplies City Manager 1211-512,33-27 (100) Telephone 1211-512.33-32 (500) Repair & Upkeep Equipment 1211-512,33-56 (100) Memberships & Publications 12! 1-5!Z33-57 (100) Travel & Training 1211-512.35-11 (50) Office Supplies City Clerk 114-512.60-86 41,359 Microfiche Workstation Support Services 1501-512.32-17 (3,500) QIP 1501-512.33-32 (2,600) Repair & Upkeep Equipment Finance 1511-513.11-12 (20,000) Vacant Buclget Officer 1511-513,11-21 (4,300) FICA 1511-513.11-23 (2,200) Health, Life, Disability 1511-513.33-12 9,500 Acctg & Auctiting-Arbitrage Report Purchasing 1531-513.11-12 (1,000) Vacant Purchasing Specialist 1531-513.11-23 (900) Health, Life, Disability 1531-5! 3.33- 27 (300) Telephone Expense 1531-513.33-51 (100) Advertising 1531-513.34-57 (400) Computer Training MIS 1811-513.33-27 (1,000) Telephone Expense 1811-513.33-32 (5,000) Repair & Upkeep Equipment 1811-513.33-57 (500) Travel & Training 1811-513.34-57 (2,500) Computer Training 1811-513.35-15 (6,000) Operating Supplies Police Administration 2111-521.11-12 21,400 Due to re-org 20 to 26 positions 2111-521.11-14 5,000 Overtime 2111-521.11-21 2.600 Due to re-org 20 to 26 positions 2111-521.11-23 6,500 Due to re-org 20 to 26 positions 2111-521.32-15 (2,000) Annual Physicals Program 2111-521.33-14 (1,000) Medical Services 2111-521.33-15 (3,000) Consulting 2111-521.33-32 (3,000) Repair & Upkeep Equipment Police Support 2113-521.11 -12 (150,000) Due to re-org 49 to 35 positions 2113-521.11-14 30,000 Overtime 2113-521.11-21 (9,000) Due to re-org 2113-521.11-23 (17,000) Due to re-org & FT to PT 2113-521.11-18 (15,110) Correct account code 2113-521.33-21 (10,000) Electric 2113-521.33-42 (3,000) Rental Equipment Investigation 2115-521.11 -12 203,000 Due to re-org 29 to 41 positions 2115-521.11-14 (9,000) Overtime 2115-521.11-21 15,000 Due to re-org 29 to 41 positions 2115-521.11-23 16,000 Due to re-org 29 to 41 positions Patrol 2117-521.11-12 (100,000) Due to re-org 110 to 106 positions 2117-521.11-14 115,000 Overtime 2117-521.11 - t8 (75,000) Correct account code 2117-521.11-23 (4,000) Due to re-org 110 to 106 positions Fire Administration 2311-522.11-12 (7,280) Secretary I vacant Nov-Mar 2311-522.11-21 (1,200) FICA 2311-522.11-23 (600) Health, Life & Disability Operations 2315-526.11-12 (65,000) Delays in hiring new staff Oct. - Dec.2 2315-526.11-21 (3,000) FICA 2315-526.11-23 (3,100) Health, Life & Disability P&Z 2511-515.11-12 6,000 Change in staff 2511-515.11-23 (700) Vacancies Community Improv Administration 2721-524.11 - 12 (14,000) Vacant Bldg Inspector 2721-524.11-21 (2,000) FICA 2721-524.11-23 (1,700) Health, Life & Disability Engineering 2911-519.11-12 (7,500) Deputy Director position 2911-519.11-21 (600) FICA 2911-519.11-23 (1,400) Health, Life & Disability 2911-519.11-27 (4,2773 ICMA 2911-519.33-11 (20,000) Engineering Services 2911-519.34-57 (2,000) Computer Training Public Works Administration 3111-534.11 - 12 (5,470) Change in staff 3111-534.11-21 (550) FICA 3111-534.11-23 (250) Healtl~, Life & Disability P.W. Parking 3151-545.35-15 (1,000) Operating Supplies Facility Maintenance 3431-519.33-21 (12,000) Electric Current 3431-519.33-24 7,000 Water, Sewer & Garbage 3431-519.33-27 (5,000) Telephone P & R Administration 4111-572.11-12 (3,000) Vacant A.A. III 4111-572.11-21 (300) FICA 4111-572.11-23 (350) Health, Life & Disability Athletics & Special Events 4121-572.11-12 (1,300) Vacant Rec Sup II Beach Operations 4123-572.33-24 15,100 Water, Sewer & Garbage Tennis Center 4124-572.33-24 1,800 Water, Sewer & Garbage Community Center 4125-572.11-12 (2,000) Vacant Sect II Feb-Apr 4125-572.11-21 (150) FICA 4125-572.11-23 (400) Health, Life & Disability 4125-572.33-21 (500) Electric Veteran's Park 4126-572.33-24 3,860 Water, Sewer & Garbage 4126-572.33-21 (400) Electric Pompey Park 4127-572.33-21 (1,500) Electric 4127-572.33-24 3,550 Water, Sewer & Garbage 4127-572.60-89 (1,150) Surplus buffing machine Parks Maintenance 4131-572.11-12 (6,000) Laborer I vacant Jan-Apr, Sprinkler Mtn Person Oct-Jan 4131-572.11-21 (500) FICA 4131-572.11-23 (4,100) Health, Life & Disability 4131-57233-21 (2,500) Electric 4131-572.33-24 47,500 Water, Sewer & Garbage Cemetery 4511-539.11 - 12 (4,000) Vacant Laborer I Nov-Feb 4511-539.11-21 (300) FICA 4511-539.11-23 (700) Health, Life & Disability Miscellaneous ExD. 6111-519.34-11 260 Miscellaneous 6111-519.34-35 15,735 Refunds - Ad Valorem Debt Service Continued Next Page Debt Service 7111-581.70-21 (173,944) 1985 G.O. 7111-581.70-21 (28,050) 1980 G.O. 7111-581.70-21 157,758 1992 G.O. 7111-581.70-77 (24,754) 1989 Utility Tax Note Interest 7111-581.70.24 (31,582) 1978 Utility Tax Interest 7111-581.70.24 (3,125) 1967 Utility Tax Interest 7111-581.70.14 (36,025) 1978 Utility Tax Principal 7111-581.70.14 (100,000) 1967 Utility Tax Principal 7111-581.70-91 (1,045,700) 1987 Utility Tax Monthly Xfr 7111-581.70-91 1,442,468 1992 Utility Tax Monthly Xfr 7111-581.90-25 63,545 Issuance Cost - 1992 G.O. NET EXPENDITURE ADJUSTMENT 157,418 ADJUSTED EXPENDITURE TOTAL 36,660,034 SPECIAL REVENUE FUNDS: LAW ENFORCMENT TRUST FUND 11221725213435 200,706 SEGREGATE FORFEITURE FUNDS ! 1200003011200 72,306 11221715197017 128,400 COMPUTER LEASE PAID OFF 11221725213313 3,500 11221725213361 3,500 COMMUNITY REDEVELOPMENT FUND 11819215543354 300 POSTAGE 11819215543356 1,000 MEMBERSHIPS, PUBLICATIONS 11819215543357 1,800 TRAVEL & TRAINING 11819615546021 2,539 DEMOLITION & CLEARANCE 11819625546020 24,000 POMPEY PARK IMPROVEMENTS 11819635546019 4,230 CARVER ESTATES LANDSCAPE 11819635546208 9,000 EMERGENCY REPAIR 11819635546023 36,212 HOUSING REHAB 11819645546024 17,558 WATER & SEWER IMPROVMENT 11865115549011 4,231 CONTINGENCY 11800003314800 100,870 1990/1 GRANT REVENUE RENTAL REHABILITATION PROGRAM 11819755543481 101,511 CITIZENS MATCH/RENT REHAB 11819755546023 110,634 HOUSING REHAB 11819755546209 21,252 ADMINISTRATIVE FUND ! 1800003691800 233,397 CITIZEN MATCH/REHAB ENTERPRISE FUNDS WATER AND SEWER 44151115363312 11,000 SEE FILE FOR B/U 44151115363351 500 44151125363314 500 44151235361114 70,000 44151235363333 2,000 44151415363321 1,500 44151415363335 15,000 44151435363311 35,000 44151435363353 700 44151615366058 8,000 44151625366089 100 44191115819012 42,409 ENTERPRISEFUNDS CONT' 44t51t15363327 1.313 44151115361112 11,000 44151115363321 2,000 44151115363511 409 44151125363354 4,000 44151125363515 3,000 44151125361112 10,000 44151225361124 1,500 44151225361142 35,000 44151225363515 1,000 44151225363367 10,000 44151235361112 10,000 44151235363324 500 44151235363334 4,000 44151235363551 4,000 44151415361112 35,000 44151415363379 1,000 44151415363515 2.000 44151415366089 5,000 44151425363362 5,000 44151435363331 3,000 44151445361112 10,000 44151445363334 2,000 44151415363353 700 44171115817023 11,812 44171115817013 13,475 44151125363319 65,000 LOCKBOX FEES 44100003014100 65,000 GOLF COURSE FUND 44547115723324 7,533 COVER NEGATIVE BALANC 44547145723332 6,000 COVER NEGATIVE BALANC 445911 t 5819012 100,005 UTIL TAX REFUNDING 44571115827015 60,500 UTIL TAX REFUNDING 44571115827025 53,038 UTIL TAX REFUNDING INTERNAL SERVICE FUNDS HEALTH INSURANCE FUND 55500003991300 (20,090) BALANCE FUND 55500003991400 (86,790) 55500003991500 77,971 55515755913,-1.69 10,620 Gen~'a{ Soe~ial Enterprise Total FunO I=l~v~ul Fun~ Fum~ Cash 8a;ancM Brough! Forwara: $75.000 $~9~,$18 $1,050,4~4. $1.419,002 TAXES: Ad Val~ T~ 6.~ $14,~3,~7 A~ Val~ T~ 0.~ 2,2M.~ ~1~ a~ U~ T~ ~7,~ ~7.4~ Fra~fl~ Lm~ ~ P~m~ 1 ,~,510 ~ .3~.510 ~1 ~~t · 2~,~ .12,7~ 2.~7 ~ 2.~9,552 Tran~ati~ 1,1 ~,~ t. ~ 50.~ Hum~ ~ ~,~ ~ ~e 3,~.~ 4,~.61 ? 8.5~.~ Im~ ~ ~,~ 0 72.3~ Un~r~r~at~~ ~.~ .0~ S2.~.~ ~.~.~47 ~ .~g.~2