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Agenda 09-04-03The City of Boynton Beach City Clerk's Office 100 E BOYNTON BEACH BLVD BOYNTON BEACH FL 33435 (561) 742-6060 FAX: (561) 742-6090 e-mail: prainitoj@ci.boynton-beach.fl.us www.boynton-beach.org NOTICE OF SPECIAL CITY COMMISSION MEETING THURSDAY, SEPTEMBER 4, 2003 AT 6:00 P.M. COMMISSION CHAMBERS - CITY HALL 100 E. BOYNTON BEACH BLVD. BOYNTON BEACH, FLORIDA In accordance with Section 22 of the City Charter of the City of Boynton Beach, you are hereby notified of a Special City Commission meeting on Thursday, September 4, 2003 at 6:00 p.m. for the following purpose: 1. First Budget Public Hearing for Fiscal Year 2003/04 Budget Proposed Resolution No. R03-157 Re: Year Millage Rate for Fiscal Year 2003/04 Adopting the Proposed Millage Rate for Fiscal 3. Proposed Resolution No. R03-158 Re: 2003/04 Adopting the Tentative Budget for Fiscal Year 4. First Reading of Proposed Ordinance No. 03-051 Re: Fiscal Year 2003/04 Adopting the Final Budget for Gerald Broening, Mayor Mike Ferguson, Vice Mayor Pon Weiland, Commissioner Mack McCray, Commissioner Carl McKoy, Commissioner NOTICE IF A PERSON DECIDES TO APPEAL ANY DECISION MADE BY THE CITY COMMISSION WITH RESPECT TO ANY MATTER CONSIDERED AT THIS MEETING, HE/SHE WILL NEED A RECORD OF THE PROCEEDINGS AND, FOR SUCH PURPOSE, HE/SHE MAY NEED TO ENSURE THAT A VERBATIM RECORD OF THE PROCEEDING IS MADE, WHICH RECORD INCLUDES THE TESTIMONY AND EVIDENCE UPON WHICH THE APPEAL IS TO BE BASED. (F.S. 286.0105) THE CITY SHALL FURNISH APPROPRIATE AUXILIARY AIDS AND SERVICES WHERE NECESSARY TO AFFORD AN INDIVIDUAL WITH A DISABILITY AN EQUAL-OPPORTUNITY TO PARTICIPATE IN AND ENJOY THE BENEFITS OF A SERVICE, PROGRAM, OR ACTIVITY CONDUCTED BY THE CITY. PLEASE CONTACT JOYCE COSTELLO, (561) 742-6013 AT LEAST TWENTY-FOUR HOURS PRIOR TO THE PROGRAM OR ACTIVITY IN ORDER FOR THE CITY TO REASONABLY ACCOMMODATE YOUR REQUEST. 9/4/03 10:46 AM S:\CC\WP\CCAGENDA~GENDAS\Year 2003\090403 special meeting.doc America's Gateway to the Gulfstream City of Boynton Beach Financial Services Memorandum TO: FROM: DATE: SUBJECT: City Commission Diane Reese, Director of Financial Services September 4, 2003 2003/2004 Budget Adjustments have been made to the 2003/2004 Budget since the Commission's Budget Workshop held on July 15, 2003. The major adjustments were made in the General Fund Budget. Attached to this memo are two packets that give the Commission the option of staying with the proposed Tax Rate of 7.6% or decreasing the Tax Rate to 7.5%. The 7.6% packet will be on blue paper and the 7.5% will be on green paper. This is the same information the City Commission received last week. If the Commission elects to reduce the Tax Rate to 7.5% this will mean using $1,838,624 of prior year fund balance. If the Tax Rate remains at 7.6% then only $1,547,227 of prior year fund balance will be used. Significant adjustments to the General Fund Revenues are, an increase in the FPL Franchise Fee due to a new Franchise Agreement; State Revenue Sharing - States estimated amount was higher than previously indicated; Communication Service Tax decreased from original estimate; transferred $200,000 of the estimated $400,000 savings from refunding the Public Service Tax Bonds. Expenses increased in the line items for Commission Salary (based on changes approved by Commission); Holiday Bonus for city employees which was not included in the draft budget and a re-budgeting of professional services in both the Building Division and Planning Division. These monies were budgeted in the 2002/2003 budget, however the projects will not be completed until next year thus the need to re-budget in 2003/2004 budget. The funds unused in the 2002/2003 budget will go into fund balance. Other areas where the bottom lines changed were in the Capital Improvement Fund where there were additional Grant income and moving the receipt of fund from the Proposed GO Bond issue to the 2004/2005 FY since the vote will be too late to add to this years tax bill. If the bonds are approved the first principal payment would not be until November 2004 thus that expenses was moved to the 2004/2005 FY. Re-budgeted funds for the Southeast Neighborhood Park that will not be spent in the 2002/2003 budget. Added funds for restrooms at Barton Park. Fire Assessment Fund - expenses had to be cut as they exceeded the proposed revenues. All other funds had minor changes due to the Holiday Bonus being added, ho~vever it did not affect their total budget. 7.5000 Base Rate RESOLUTION R03- A RESOLUTION OF THE CITY COMMISSION OF THE CITY OF BOYNTON BEACH, FLORIDA, ADOPTING A PROPOSED MILLAGE RATE OF 7.5000 FOR THE CITY'S GENERAL OPERATING FUND FOR THE FISCAL YEAR BEGINNING OCTOBER 1, 2003 AND ENDING SEPTEMBER 30, 2004; ANNOUNCING THE PERCENT, I1: ANY, THE PROPOSED MILLAGE RATE EXCEED THE ROLLED-BACK RATE; ANNOUNCING THE DATE TIME AND PLACE OF THE SECOND AND FINAL PUBLIC HEARZNG ON THE BUDGET AND MILLAGE RATE; PROVIDING FOR SEVERABILITY, CONFLICTS AND PROVIDING AN EFFECTIVE DATE. WHEREAS, a tentative budget has been prepared estimating expenses and revenues of thi City of Boynton Beach, Florida, for the ensuing year, with detailed information, including revenue to be derived from sources other than ad valorem levy, and the administrative staff of the City ha made recommendations as to the amount necessary to be appropriated for the ensuing year; and WHEREAS, the City Commission has met and considered the recommendations, tha suggested tentative budget, and the proposed millage necessary, to be levied to carry on th! government of the CitYy for the ensuing year; / WHEREA~,' the City of Boynton Beach, Florida, has followed the procedures as outlinel in Florida Statutes Section 200.065; and WHEREAS, Florida Statutes Section 200.065(5) provides for a ministerial adjustment o the aggregate millage rate after receipt of the final tax roll. NOW, THEREFORE, BE IT RESOLVED BY THE CITY COMMISSION OF TH! CITY OF BOYNTON BEACH, FLORIDA THAT: Section 1. The proposed Millage Rate for the 2003-2004 Fiscal Year shall be __ (for the General Fund), plus 0.3804 for Voted Debt Ser¥ice for a total Proposed' Tentative Millage Levy of 7.8804 for the 2003-2004 Fiscal Year. Section2. A copy of the tentative budget shall be published in one issue of a newspaper published in Palm Beach County, Florida. and at the same time the public ~vill be notified ora public hearing to be held on the 16th day of Sevtember. 2003, at 6:00 S:\CAXRESO~BudgetL2003434 Bu.4,get\7.5000 Base Rate\7.5000 Base Rate Proposed Millage.doc 7.5000 Base Rate for the purpose of hearing objections or criticisms of the tentative budget and millage. This is for the purpose of setting a final tax levy and final budget. Section 3. The proposed millage rate is 7.34% above the computed rolled back Section 4. If any clause, section, or other part of this Resolution shall be held by any of competent jurisdiction to be unconstitutional or invalid, such unconstitutional or invalid shall be considered as eliminated and shall in no way affect the validity of the other · ' of this Resolution. Section 5. This Resolution shall become effective immediately upon passage. PASSED AND ADOPTED this day of September, 2003. CITY OF BOYNTON BEACH, FLORIDA Mayor Vice Mayor Commissioner Commissioner Commissioner , Clerk (Corporate Seal) etk2003-04 Budget\7.5000 Base Rate\7.5000 Base Rate Proposed Millage.doc 7.500 Base Rate RESOLUTION R03- A RESOLUTION OF THE CITY COMMISSION OF THE CITY OF BOY'NTON BEACH, FLORIDA, ADOPTING A TENTATIVE BUDGET FOR THE FISCAL YEAR BEGINNING OCTOBER 1, 2003, AND ENDING SEPTEMBER 30, 2004; PROVIDING FOR SEVERABILITY, CONFLICTS, AND AN EFFECTIVE DATE. WHEREAS, a tentative budget has been prepared by the City Manager estimating expenditures and revenues of the City for the ensuing year, with detailed information, including revenues to be derived from sources other than ad valorem levy, and he has made recommendations as to the amount necessary to be appropriated for the ensuing year; and WHEREAS, the City Commission has met and considered the recommendations, the suggested budget, and the proposed millage necessary to be levied to carry on the government of the city for the ensuing year; NOW, THEREFORE, BE IT RESOLVED BY THE CITY COMMISSION OF THE CITY O~F BOYNTON BEACH, FLORIDA: Section 1. ' - That the f'mal budget of the City of Boynton Beach, Flor/da, for the fiscal year beginning October 1, 2003, and ending September 30, 2004, is hereby adopted and the appropriations set out therein are hereby made to maintain and carry on the government of the City of Boynton Beach, Florida. There is hereby appropriated the sum of $50,348,805 ($.48,510,181.00 in new revenue plus $1,838,624.00 allocated from reserve fund balance) to the General Fund for the payment of operating expenses and necessary capital outlays for the City Govermnent pursuant to the terms of the above budget. Section 2. That there is hereby appropriated the sum of $1,193,244.00 to the interest and sinking fund for the general debt service for the purpose of pa.ving the interest, principal and reserve due on the general obligation bonds or' the City not subject to statutory. exemptions and for redeeming such bonds as they mature. Section 3. That there is hereby appropriated the sum of $48.445,800.00 to the ~:\CA\RESO\Bud~et\2003-04 Budge~7.5000 Base Rate~?.5000 ~ase Ra~e Ten-. budge~ - Sept 2003 · doc - 7.500 Base Rate Capital Improvement Fund for the payment of capital outlays pursuant to the terms of the above budget. Section 4. That there is hereby appropriated the sum of $6,619.888.00 to the Solid Waste Fund for the payment of operating expenses and necessary capital outlays. Section 5. That there is hereby appropriated the sum of $2,586.279 00 to the Golf Course Revenue Fund for operating expenses and necessary capital outlays. Section 6. That there is hereby appropriated the sum of $2.963.610.00 to the Fleet Maintenance Fund for the payment of operating expenses and necessary capital outlays. Section 7. That there is hereby appropriated the sum of $1.371.988.00 to the Local Option Gas Tax Fund for the payment of operating expenses and necessary capital outlays. Section 8. That there is hereby appropriated the sum of $21,301,971.00 to the Water and Sewer Utility Fund for operating expenses and necessary capital outlay. Section 9. That there is hereby appropriated the sum of S3.800,733.00 to the Water and Sewer Utility Fund for the purpose of paying debt service due on the Water and Sewer Revenue Boqds, the sum of $3,330,000.00 for renexval and replacement and amortization of it.s~.evenue Bond discounts, for a total of $28,432.704.00. Section 10. That there is hereby appropriated the sum of 5242,587.00 to the Warehouse Fund for the payment of operating expenses and necessary capital outlays. Section 11. That there is hereby appropriated the sum of $249,000.00 to Cemetery Fund for the payment of operating expenses and necessary capital outlays. Section 12. That there is hereby appropriated the sum of $4.371.600.00 to the interest and sinking fund for general debt service for the purpose of paying the interest, principal and reserve due on the public service tax bonds of the City not subject to statutory exemptions and for redeeming such bonds as they mature. Section 13. That there is hereby appropriated the ~um ~r' 52.!30,259.00 to the Self-Insurance Fund for the payment of operating ~xpenses. Section 14. That there is hereby, appropriated the sum of 524.4.2..t ).01) to the Mass :S:\C-A\RESO\Bud[ioE\2003-04 Budge~:~7.5000 Base Ra~e~7.5000 Base Rar_e Ten'~ ~'adge~ - Ser~z 2003 - · doc 7.500 Base Rate Transit Fund for the payment of operating expenses and necessary capital outlays. Section 15. That there is hereby appropriated the sum of S1.078,125.00 to the Recreation Program Revenue Fund for the payment of operating expenses and necessary capital outlays. Section 16. That there is hereby appropriated the sum of $663.868.00 to the Community Improvements Fund for the payment of operating expenses and necessary capital outlays. Section 17. That there is hereby appropriated the sum of $7,673,675.00 to the Fire Assessment Fund for the payment of operating expenses and necessary capital outlays. A copy of the tentative budget summary shall be published in one issue of a newspaper published in Palm Beach County and at the same time the public will be notified of a public hearing to be held on the 16t_._bh day of September, 2003, at 6:00 P.M. for the purpose of hearing objections or criticisms of the final budget and millage. This meeting is for the purpose of setting a final tax levy and final budget. Section 19. All delinquent taxes collected during the ensuing fiscal year as proceeds fi.om levies of operation millages of prior years are hereby specifically appropriated for the use of the General Fund. Section 20. ' ' If any clause, section or other part of this Resolution shall be held by any court of competent jurisdiction to be unconstitutional or invalid, such unconstitutional or invalid part shall be considered as eliminated and shall in no way affect the validity of the remaining portions of this Resolution. Section 21. All Resolutions or parts of Resolutions in conflict herewith are hereby repealed to the extent of such conflict. Section 22. This Resolution shall become effective immediately upon passage. PASSED AND ADOPTED this day ofSeptember, ' ~ ~ · .00.~. S:\CA\RESO\Budget~2003-04 Budget~7.5000 Base Rate\?.500o Base Raue Tent budget - Sept 2003 .doc ~ - Base Rate CITY OF BOYNTON BEACH, FLORIDA Mayor Vice Mayor Commissioner ATTEST: Commissioner City Clerk (Corporate Seal) Commissioner ;:\CA\RESO\Budget\2003-04 Budget\7.5000 Base Rate\7.5000 Base Rate Tent budget - Sept 2003 - doc Rate ORDINANCE 03- AN ORDINANCE OF THE CITY COMMISSION OF THE CITY OF BOYNTON BEACH, FLORIDA, ADOPTING A FINAL BUDGET FOR THE FISCAL YEAR BEGINNING OCTOBER 1, 2003, AND ENDING SEPTEMBER 30, 2004; DETERMINING AND FIXING THE AMOUNTS NECESSARY TO CARRY ON THE GOVERNMENT OF THE CITY FOR THE ENSUING YEAR; PROVIDING FOR SEVERABILITY, CONFLICTS, AND AN EFFECTIVE DATE. WHEREAS, a final budget has been prepared by the City Manager estimating expenditures and revenues of the City for the ensuing year, with detailed information, including revenues to be derived from sources other than ad valorem levy, and she has made recommendations as to the amount necessary to be appropriated for the ensuing year; and WHEREAS, the City Commission has met and considered the recommendations, the suggested budget, and the proposed millage necessary to be levied to carry on the government of the city for the ensuing year; NOW, THEREFORE, BE IT ORDAINED BY THE CITY COMMISSION OF THE CITY OF BOYNTON BEACH, FLORIDA: Section 1. '- That the final budget of' the City o£ Boynton Beach, Florida, for the fiscal year beginning October 1, 2003, and ending September 30, 2004, is hereby adopted and the appropriations set out therein are hereby made to maintain and carry on the government of the City of' Boynton Beach, Florida. There is hereby appropriated the sum of' $50,348,805.00 ($48,510,181.00 in new revenue plus $ 1,838,624.00 allocated from reserve fired balance) the General Fund for the payment o£ operating expenses and necessary capital outlays for the City Government pursuant to the terms of' the above budget. Section 2. That there is hereby appropriated the sum of' $1,193,244.00 to the interest and sinking fund for the general debt setwice for the purpose of paying the interest, principal and reserve due on the general obligation bonds of the City not sUbject to statutory udgetX2003-04 Budget\7.5000 Base Rate\7.5000 Base Rate Ord Final Budget Sept 2003.doc Rate exemptions and for redeeming such bonds as they mature. Section 3. That there is hereby appropriated the sum of $48,445,800.00 to the Capital Improvement Fund for the payment of capital outlays pursuant to the terms of the above budget. Section 4. That there is hereby appropriated the sum of $6,619,888.00 to the Solid Waste Fund for the payment of operating expenses and necessary capital outlays. Section 5. That there is hereby appropriated the sum of $2,586,279.00 to the Golf Course Revenue Fund for operating expenses and necessary capital outlays. Section 6. That there is hereby appropriated the sum of $2,963,610.00 to the Fleet Maintenance Fund for the payment of operating expenses and necessary capital outlays. ..Section 7. That there is hereby appropriated the sum of $1,371,988.00 to the Local Option Gas Tax Fund for the payment of operating expenses and necessary capital outlays. Section 8. That there is hereby appropriated the sum of $21,301,971.00 to the Water and Sewer Utility Fund for operating expenses and necessary capital outlay. Section 9. .~That there is hereby appropriated the sum of $3,800,733.00 to the Water and Sewer~Ufility Fund for the purpose of paying debt service due on the Water and Sewer Revenue Bonds, the sum of $3,330,000.00 for renewal and replacement and amortization of its Revenue Bond discounts, for a total of $28,432,704.00. Section 10. That there is hereby appropriated the sum of $242,587.00 to the Warehouse Fund for the payment of operating expenses and necessary capital outlays. Section 11. That there is hereby appropriated the sum of $249,000.00 to Cemetery Fund for the payment of operating expenses and necessary capital outlays. Section 12. That there is hereby appropriated the sum of $4,371,600.00 to the interest and s inking fund for general debt service for the purpose of paying the interest, principal and reserve due on the public service tax bonds of the City not subject to statutory exemptions and for redeeming such bonds as they mature. Section 13. That there is hereby appropriated the sum of $2,130,259.00 to the adget\7.5000 Base Rate\7.5000 Base Rate Ord Final Budget Sept 2003.doc 7.$000 Base Rate Self-Insurance Fund for the payment of operating expenses. Section 14. That there is hereby appropriated the sum of $244,240.00 to the Mass Transit Fund for the payment of operating expenses and necessary capital outlays. Section 15. That there is hereby appropriated the sum of $1,078~128.00 to the Recreation Program Revenue Fund for the payment of operating expenses and necessary capital outlays. Section 16. That there is hereby appropriated the sum of $663,868.00 to the Community Improvements Fund for the payment of operating expenses and necessary capital outlays. Section 17. That there is hereby appropriated the sum of $7,673~675.00 to the Assessment Fund for the payment of operating expenses and necessary capital outlays. Section 18. All delinquent taxes collected during the ensuing fiscal year as proceeds fi-om levies of operation millages of prior years are hereby specifically appropriated for the use of the General Fund. Section 19. If any clause, section or other part of this Resolution shall be held by any court of competent jurisdiction to be unconstitutional or invalid, such unconstitutional or invalid part shall be considered as eliminated and shall in no way affect the validity of the remaining port/ohs of this Resolution. Section 20. If any clause, section or other part of this Ordinance shall be held by any court of competent jurisdiction to be unconstitutional or invalid, such unconstitutional or invalid part shall be considered as eliminated and shall in no way affect the validity of the remaining portions of this Ordinance. Section 21. All Ordinances or parts of Ordinances in conflict herewith are hereby repealed to the extent of such conflict. FIRST READING THIS ~ day of September, 2003. ,udgetL2003-04 Budget\7.5000 Base Rate\7.5000 Base Rate Ord Final Budget Sept 2003.doc 3 Base Rate SECOND, FINAL READING AND PASSAGE, this __ day of September, 2003. CITY OF BOYNTON BEACH, FLORIDA Mayor Vice Mayor Commissioner Commissioner ATTEST: Commissioner City Clerk (Corporate Seal) Budget\7.5000 Base Rate\7.5000 Base Rate Ord Final Budget Sept 2003.doc Z Z x ~ E Z 0 -~ '~ 0 ~E O0~O 0 0 0 0 0 0 p-,. 0 0 C) 0 C) 0 Lt') O ~ '~ 0 3-< rr- c~ z o ' 0 0 Imm o ~ '~ o ~-< o o Z ::3 o.z,= g~ 't' 13. 0 ~, ~ ,.,. ,,x, g = °l o o co cc) ' o o o'3 o C) C, CCC) CC) 0.41'-.. 0 0 0 IJ_ LU LU 0 0 0 0 0 Z <D "ID §§1 Z "3 Z .__ 'ID ~D x c~ 0 ' 0 ' 2~ 7.6000 Base Rate RESOLUTION R03- A RESOLUTION OF THE CITY COMMISSION OF THE CITY OF BOYNTON BEACH, FLORIDA, ADOPTING A PROPOSED MILLAGE RATE OF 7.6000 FOR THE CITY'S GENERAL OPERATEqG FUND FOR THE FISCAL YEAR BEGINNING OCTOBER 1, 2003 AND ENDING SEPTEMBER 30, 2004; ANNOUNCING THE PERCENT, W ANY, THE PROPOSED MILLAGE RATE EXCEED THE ROLLED-BACK RATE; ANNOUNCING THE DATE TIME AND PLACE OF THE SECOND AND FINAL PUBLIC HEARING ON THE BUDGET AND MILLAGE RATE; PROVIDING FOR SEVERABILITY, CONFLICTS AND PROVIDING AN EFFECTIVE DATE. WHEREAS, a tentative budget has been prepared estimating expenses and revenues City of Boynton Beach, Florida, for the ensuing year, with detailed information, including revenm to be derived from sources other than ad valorem levy, and the administrative staff of the City made recommendations as to the amount necessary to be appropriated for the ensuing year; and WHEREAS, the City Commission has met and considered the recommendations, suggested tentative budget, and the proposed millage necessary to be levied to carry on government of the Ci~ for the ensuing year; WHEREAS, the City of Boynton Beach, Florida, has followed the procedures as in Florida Statutes Section 200.065; and WHEREAS, Florida Statutes Section 200.065(5) provides for a ministerial adjustment the aggregate millage rate after receipt of the f'mal tax roll. NOW, THEREFORE, BE IT RESOLVED BY THE CITY COMMISSION OF TH] CITY OF BOYNTON BEACH, FLORIDA THAT: Section 1. The proposed Millage Rate for the 2003-2004 Fiscal Year shall be __ (for the General Fund), plus 0.3804 for Voted Debt Service for a total Proposed Tentative Millage Levy of 7.9804 for the 2003-2004 Fiscal Year. Section 2. A copy of the tentative budget shall be published in one issue of a newspaper published in Palm Beach County, Florida, and at the same time the public will be notified of a public hearing to be held on the 16th day of September, 2003, at 6:00 S:\CAXRESO~BUDGET~2003-04 Budget\7.6000 Base Rate\7.6000 Base Rate Proposed Millage.doc 7.6000 Base Rate for the purpose of hearing objections or criticisms of the tentative budget and millage. This is for the purpose of setting a final tax levy and final budget. Section 3. The proposed millage rate is 8.77% above the computed rolled back Section 4. If any clause, section, or other part of this Resolution shall be held by any of competent jurisdiction to be unconstitutional or invalid, such unconstitutional or invalid shall be considered as eliminated and shall in no way affect the validity of the other · ' of this Resolution. Section 5. This Resolution shall become effective immediately upon passage. PASSED AND ADOPTED this day of September, 2003. CITY OF BOYNTON BEACH, FLORIDA Mawr Vice Mayor Commissioner Commissioner Commissioner Clerk (Corporate Seal) JDGET'Q.003-04 Budget\7.6000 Base Rate\7.6000 Base Rate Proposed Millage.doc 7.6000 Base Rate RESOLUTION R03- A RESOLUTION OF THE CITY COMMISSION OF THE CITY OF BOYNTON BEACH, FLORIDA, ADOPTING A TENTATIVE BUDGET FOR THE FISCAL YEAR BEGINNING OCTOBER 1, 2003, AND ENDING SEPTEMBER 30, 2004; PROVIDING FOR SEVERABILITY, CONFLICTS, AND AN EFFECTIVE DATE. WHEREAS, a tentative budget has been prepared by the City Manager estimating expenditures and revenues of the City for the ensuing year, with detailed information, including revenues to be derived from sources other than ad valorem levy, and he has made recommendations as to the amount necessary to be appropriated for the ensuing year; and WHEREAS, the City Commission has met and considered the recommendations, the suggested budget, and the proposed millage necessary to be levied to carry on the government of the city for the ensuing year; NOW, THEREFORE, BE IT RESOLVED BY THE CITY COMMISSION OF THE CITY OF BOYNTON BEACH, FLORIDA: Section 1. 2 ' That the final budget of' the City of Boynton Beach, Florida, for the fiscal year beginning October 1, 2003, and ending September 30, 2004, is hereby adopted and the appropriations set out therein are hereby made to maintain and carry on the government of the City of Boynton Beach, Florida. There is hereby appropriated the sum of $_50,369,644.00($48,822,417.00 in new revenue plus $1,547,227.00 allocated from reserve fund balance) to the General Fund for the payment of operating expenses and necessary capital outlays for the City Government pursuant to the terms of the above budget. Section 2. That there is hereby appropriated the sum of $1,193,244.00 to the interest and sinking fund for the general debt service for the purpose of paying the interest, principal and reserve due on the general obligation bonds of the City not subject to statutory exemptions and for redeeming such bonds as they mature. S:\CA\RESO\BUDGET\2003-04 Budget\7.6000 Base Rate\7.6000 Tent budget - Sept 2003 -.doc 7.6000 Base Rate Section 3. That there is hereby appropriated the sum of $48,445,800.00 to the Capital Improvement Fund for the payment of capital outlays pursuant to the terms of the above budget. Section 4. That there is hereby appropriated the sum of $6,619,888.00 to the Solid Waste Fund for the payment of operating expenses and necessary capital outlays. Section 5. That there is hereby appropriated the sum of $2,586,279.00 to the Golf Course Revenue Fund for operating expenses and necessary capital outlays. Section 6. That there is hereby appropriated the sum of $2,963,610.00 to the Fleet Maintenance Fund for the payment of operating expenses and necessary capital outlays. Section 7. That there is hereby appropriated the sum of $1,371,988.00 to the Local Option Gas Tax Fund for the payment of operating expenses and necessary capital outlays. Section 8. That there is hereby appropriated the sum of $21,301,971.00 to the Water and Sewer Utility Fund for operating expenses and necessary capital outlay. Section 9. That there is hereby appropriated the sum of $3,800,733.00 to the Water and Sewer Util~!ty Fund for the purpose of paying debt service due on the Water and Sewer Revenue ~o.nds, the sum of $3,330,000.00 for renewal and replacement and amortization of its Revenue Bond discounts, for a total of $28,432,704.00. Section 10. That there is hereby appropriated the sum of $242,587.00 to the Warehouse Fund for the payment of operating expenses and necessary capital outlays. Section 11. That there is hereby appropriated the sum of $249,000.00 to Cemetery Fund for the payment of operating expenses and necessary capital outlays. Section 12. That there is hereby appropriated the sum of $4,371,600.00 to the interest and s inking fund for general debt service for the purpose of paying the interest, principal and reserve due on the public service tax bonds of the City not subject to statutory exemptions and for redeeming such bonds as they mature. Section 13. That there is hereby appropriated the sum of $2,130,259.00 to the Self-Insurance Fund for the payment of operating expenses. \CA\RESO\BUDGET\2003-04 Budget\7.6000 Base Rate\7.6000 Tent budget - Sept 2003 -.doc 7.6000 Base Rate Section 14. That there is hereby appropriated the sum of $244,240.00 to the Mass Transit Fund for the payment of operating expenses and necessary capital outlays. Section 15. That there is hereby appropriated the sum of $1,078,128.00 to the Recreation Program Revenue Fund for the payment of operating expenses and necessary capital outlays. Section 16. That there is hereby appropriated the sum of $663,868.00 to the Community Improvements Fund for the payment of operating expenses and necessary capital outlays. Section 17. That there is hereby appropriated the sum of $7,673,675.00 to the Fire Assessment Fund for the payment of operating expenses and necessary capital outlays. A copy of the tentative budget summary shall be published in one issue of a newspaper published in Palm Beach County and at the same time the public will be notified of a public heating to be held on the 16th day of September, 2003, at 6:00 P.M. for the purpose of hearing objections or criticisms of the final budget and millage. This meeting is for the purpose of setting a final tax levy and final budget. Section 19. All delinquent taxes collected during the ensuing fiscal year as proceeds fi.om levies of operation millages of prior years are hereby specifically appropriated for thi~ use of the General Fund. Section 20. If any clause, section or other part of this Resolution shall be held by any court of competent jurisdiction to be unconstitutional or invalid, such unconstitutional or invalid part shall be considered as eliminated and shall in no way affect the validity of the remaining portions of this Resolution. Section21. All Resolutions or parts of Resolutions in conflict herewith are hereby repealed to the extent of such conflict. Section 22. This Resolution shall become effective immediately upon passage. PASSED AND ADOPTED this __ day of September, 2003. ;:\CA\RESO\BUDGET\2003-04 Budget\7.6000 Base Rate\7.6000 Tent budget - Sept 2003 -.doc 7.6000 Base Rate CITY OF BOYNTON BEACH, FLORIDA Mawr Vice Mayor Commissioner ATTEST: Commissioner City Clerk (Corporate Seal) Commissioner I:\CA\RESO\BUDGET\2003-04 Bud~[et\7.6000 Base Rate\7.6000 Tent budget - Sept 2003 -.doc 7.6000 Base Rate ORDINANCE 03- AN ORDINANCE OF THE CITY COMMISSION OF THE CITY OF BOYNTON BEACH, FLORIDA, ADOPTING A FINAL BUDGET FOR THE FISCAL YEAR BEGINNING OCTOBER 1, 2003, AND ENDING SEPTEMBER 30, 2004; DETERMINING AND FIXING THE AMOUNTS NECESSARY TO CARRY ON THE GOVERNMENT OF THE CITY FOR THE ENSUING YEAR; PROVIDING FOR SEVERABILITY, CONFLICTS, AND AN EFFECTIVE DATE. WHEREAS, a final budget has been prepared by the City Manager estimating expenditures and revenues of the City for the ensuing year, with detailed information, including revenues to be derived from sources other than ad valorem levy, and she has made recommendations as to the amount necessary to be appropriated for the ensuing year; and WHEREAS, the City Commission has met and considered the recommendations, the suggested budget, and the proposed millage necessary to be levied to carry on the government of the city for the ensuing year; NOW, THEREFORE, BE IT ORDAINED BY THE CITY COMMISSION OF THE CITY OF BOYNTON BEACH, FLORIDA: Section 1. -- That the final budget of the City of Boynton Beach, Florida, for the fiscal year beginning October 1, 2003, and ending September 30, 2004, is hereby adopted and the appropriations set out therein are hereby made to maintain and carry on the government of the City of Boynton Beach, Florida. There is hereby appropriated the sum of $50,369,644.00 ($48,822,417.00 in new revenue plus $_1,547,227.00 allocated from reserve fund balance) the General Fund for the payment of operating expenses and necessary capital outlays for the City Government pursuant to the terms of the above budget. Section 2. That there is hereby appropriated the sum of $1,193,244.00 to the ~nterest and sinking fund for the general debt service for the purpose of paying the interest, principal and reserve due on the general obligation bonds of the City not subject to statutory UDGETL20034)4 Budget\7.6000 Base Rate\7.6000 Base Rate Ord Final Budget Sept 2003.doc 7.6000 Base Rate exemptions and for redeeming such bonds as they mature. Section 3. That there is hereby appropriated the sum of $48,445,800.00 to the Capital Improvement Fund for the payment of capital outlays pursuant to the terms of the above budget. Section 4. That there is hereby appropriated the sum of $6,619,888.00 to the Solid Waste Fund for the payment of operating expenses and necessary capital outlays. Section 5. That there is hereby appropriated the sum of $2,586,279.00 to the Golf Course Revenue Fund for operating expenses and necessary capital outlays. Section 6. That there is hereby appropriated the sum of $2,963,610.00 to the Fleet Maintenance Fund for the payment of operating expenses and necessary capital outlays. Section 7. That there is hereby appropriated the sum of $1,371,988.00 to the Local Option Gas Tax Fund for the payment of operating expenses and necessary capital outlays. Section 8. That there is hereby appropriated the sum of $21,301,971.00 to the Water and Sewer Utility Fund for operating expenses and necessary capital outlay. Section 9. That there is hereby appropriated the sum of $3,800,733.00 to the Water and Sewer Utility Fund for the purpose of paying debt service due on the Water and Sewer Revenue Bonds, the sum of $3,330,000.00 for renewal and replacement and amortization of its Revenue Bond discounts, for a total of $28,432,704.00. Section 10. That there is hereby appropriated the sum of $242,587.00 to the Warehouse Fund for the payment of operating expenses and necessary capital outlays. Section 11. That there is hereby appropriated the sum of $249,000.00 to Cemetery Fund for the payment of operating expenses and necessary capital outlays. Section 12. That there is hereby appropriated the sum of $4,371,600.00 to the interest and sinking fund for general debt service for the purpose of paying the interest, principal and reserve due on the public service tax bonds of the City not subject to statutory exemptions and for redeeming such bonds as they mature. Section 13. That there is hereby appropriated the sum of $2,130,259.00 to the )~BUDGE'D,2003-04 Budget\7.6000 Base Rate\7.6000 Base Rate Ord Final Budget Sept 2003.doc se Rate Self-Insurance Fund for the payment of operating expenses. Section 14. That there is hereby appropriated the sum of $244,240.00 to the Mass Transit Fund for the payment of operating expenses and necessary capital outlays. Section 15. That there is hereby appropriated the sum of $1,078~128 00 to the Recreation Program Revenue Fund for the payment of operating expenses and necessary capital outlays. Section 16. That there is hereby appropriated the sum of $663~868.00 to the Community Improvements Fund for the payment of operating expenses and necessary capital outlays. Section 17. That there is hereby appropriated the sum of $7~673~675.00 to the ~ire Assessment Fund for the payment of operating expenses and necessary capital outlays. Section 18. All delinquent taxes collected during the ensuing fiscal year as proceeds from levies of operation millages of prior years are hereby specifically appropriated for the use of the General Fund. Section 19. If any clause, section or other part of this Resolution shall be held by any court of competent jurisdiction to be unconstitutional or invalid, such unconstitutional or invalid part shall be considered as eliminated and shall in no way affect the validity of the remaining portt~ns of this Resolution. Section 20. If any clause, section or other part of this Ordinance shall be held by any court of competent jurisdiction to be unconstitutional or invalid, such unconstitutional or invalid part shall be considered as eliminated and shall in no way affect the validity of the remaining portions of this Ordinance. Section 21. All Ordinances or parts of Ordinances in conflict herewith are hereby repealed to the extent of such conflict. FIRST READING THIS day of September, 2003. LIDGET',2003434 Budget\7.6000 Base Rate\7.6000 Base Rate Ord Final Budget Sept 2003.doc Rate SECOND, FINAL READING AND PASSAGE, this September, 2003. day of CITY OF BOYNTON BEACH, FLORIDA Mayor Vice Mayor Commissioner Commissioner ATTEST: Commissioner City Clerk (Corporate Seal) S:\CAW, ESO~BUDGE'I'O.003-04 Budget\7.6000 Base Rate\7.6000 Base Rate Ord Final Budget Sept 2003.doc r~ Z "-'l Z Z 0 C} 0 0 0 0 0 -~ '~ 0 ::::) blJ ~ o3 -; LU ~. ~~-: ~ ~ 0 0 0 00 00~ 0 0 Z -.~ 0 o o o 0 ILl 0 "'I c- 3-< 0 Z Z C X 0 c- C~ ~ <2) ~ 0 Z CITY OF BOYNTON BEACH, FLORIDA SUMMARY 2003/2004 PROPOSED BUDGET AND 2004 2008 PROJECTED SPENDING PLAN The Cit o Bo nton Beach OFFICE OF THE CITY MANAGER '. I00 E. Boynton Beach Boulevard P.O. Box 310 Boynton Beach, Florida 334250310 City Manager's Office: ($61) 7426010 FAX: (561) 742-6011 e-mail: city. manager(~ci, boyntoabeach.fl, us www. cl. boyntortbeach.fl, us To: From: City Commission Kurt Bressner, City Manager Date: July 7, 2003 (Revised July 8, 2003) Subject: Presentation of City Operating Budget for Fiscal 2003-04 and Financial Operating Plan for Fiscal 2003-2007 I am pleased to transmit the proposed Operating Budget for Fiscal 2003-04 and a Financial Operating Plan for Fiscal 2003-2007. The Capital Improvement Budget reflects the recent City Commission decision on bond issues. Exclusive of construction projects, the total proposed operating budget of the City for 2003-04 is increased by 0.31% over the current fiscal year budget. Given payroll and benefit obligations in the range of 8% (larger due to pension cost increases), supply cost increases averaging 4 % and contract services price increases averaging 3%, this is an austere budget. The Budget Portion of this document is the statutory spending plan that the City Commission must approve following review and revision, as appropriate. The Financial Plan portion of the document is an advisory financial snapshot into the future designed to give the Commission and staff a longer-range perspective and to assist in fiscal and program planning. General Fund Budget Pursuant to Commission policy of retaining 10% of General Fund 6perating expenditures as a reserve, the budget as presented is balanced. The General Fund, as presented will end this fiscal year with revenues below estimates by approximately $30,000. The estimated expenditures this fiscal year will be approximately $1.4 M under the budgeted amounts. This allows the opening balances in the General Fund to remain above the City's financial reserve policy of 10% of operating expenses. This amount currently is $4.8 M. This reflects about a 1.2 month expenditure reserve. It should be noted that the approved 2002-03 Budget authorized use of $3.8M of the un-obligated General Fund reserves (this is the amount over and above the 10% set- aside.) With the 2002-03 expenditures running $1.4 M less than budgeted, the amount actually used was $2.4M. With respect to property tax revenues, the proposed budget assumes that the City Commission would wish keep the tax rate the same as last year. Last year, the Commission rolled back the property tax rate to help compensate for the Fire Assessment revenues being received. The rate was rolled back to~-7.6000% plus .3950% for debt service for a total of 7.995%. The projected tax rate for 2003-04, inclusive of debt service is slightly lower at 7.984%. In the event the City Commission wishes to roll back the tax rate, the new base rate would be 6.987%. Including the debt service rate of .304%, the final adjusted property tax rate would be 7.3674%. In order to compensate for this revenue reduction, the General Fund would need to be cut another $1.9M or the like amount transferred in from the un-obligated General Fund reserve. I am recommending that the City Commission not roll back the property tax again this year. Looking to next fiscal year, the General Fund is projected to receive $48.4 M in revenues. The budget for the General Fund as originally proposed by departments showed a projected deficit of $5.0 M over revenues. In reviewing the budget, I was required to cut back a number of new personnel requests, adjust operating programs and defer several expenses. The resulting budget is still $1.8 M over operating revenues. These cost include the following items: Increase in Pension Contributions by General Fund: General Employees Pension: Fire Pension Police Pension Total Pension Increases $ 502,674 $ 352,873 $ 875,595 $1,731,142 (This is a statutory obligation) Risk Management Fund Deficit this fund per Audit) $1,000,000 (This is recommended to eliminate deficit in Total Pension and Risk Mgt. Costs $2,731,142 To pay for these costs, it is recommended that a portion un-obligated General Fund Balance amounting to $1,794,347 be used. This amount covered the above two major costs. The additional $936,795 of additional pension and Risk Management costs was obtained in the form of operating budget cuts. While funded in the draft budget, the neighborhood grant and improvement program needs re- focus, in my view. The City Commission has embarked on a different process for neighborhood meetings. You have requested multiple departments to be present at meetings. The old model of one staff member being responsible for these activities is being changed to a team approach coordinated by the City Manager's Office. The Woman's Club program is a desirable, but not essential activity. We proposed the program in response to a concern expressed over the continued maintenance of a historic structure. If the Mizner Foundation were to take on this responsibility, the same goal would be met via the private sector. The City could offer expertise and assistance on a case-by-case basis, especially in the area of assisting the Mizner Foundation in obtaining grants, joint purchasing and renting the facility for public events. We are in the process of obtaining an architectural analysis of the building to evaluate its condition. We are doing so to make sure there are no major rehabilitation costs, in the event the Commission wishes to re-authorize the program in next year's budget. With increased insurance costs, the America's Gateway to the Gulfstream estimated cost of the Woman's Club Program will be in the vicinity of $170,000. In addition to these, there is a long-term need to increase the size of the Police Department sworn staff. This cannot be accomplished within the current revenue stream of the General Fund. However, the Police Chief has developed an innovative program that has been presented to the CRA, whereby that agency will provide funding for increased presence in the CBD and Heart of Boynton areas. This concept was discussed at an earlier City Commission and CRA workshop. This program will help moderate the increase in calls for service in the CBD and Heart of Boynton areas. The increase in the staffing levels for the Fire Department has been accommodated in the Fire Assessment Fund. It should be noted that in three years, the expense base for the 24 new personnel hired under the Fire Assessment, would need to be paid out of the General Fund. In terms of other personnel in the General Fund, the proposed 2003-04 budget projects a reduction of 9.13 positions. The decimal points reflect changes in part-time positions. There are no lay-offs of positions in the General Fund. The changes reflect either shifts in personnel from one position to another or non-replacement of vacant positions. Overall, the General Fund expenditures are expected to be 2.85% higher than the current fiscal year budget. This is inclusive of the above-mentioned pension and Risk Management expenses. Without those costs, the proposed 2003-04 General Fund budget would 2.7% lower than the current budget. Review of Other Funds Water and Sewer Utility Fund The revenues and expenditures for this the operating portion of this fund are balanced at $28.4 M. Four staff positions are proposed for next year. These are CADD personnel transferred from the Building and Engineering Departments. The City is consolidating data entry and correction for the computer aided design system and our records management system. No rate increase for water or sewer service is projected for 2003-04. Overall, the expenditures projected for 2003-04 in this fund is expected to be 3.24% above the current fiscal year budget. As with the General Fund, the impact of pension costs and the Risk Management transfer was the reason for the budget increase. Without these costs, the Utility Fund Budget would be 1.3% lower. Golf Course Fund This fund is balanced at 2.6M. No personnel changes are planned for Fiscal 2003-04. The proposed 2003-04 Budget represents a reduction of 10.4% over the current fiscal year budget. However, this reduction includes the end of debt service payments, which ended this fiscal year. On an operating basis, the Golf Fund expenditures represent a 13.1% increase. Much of the increase in the Golf Course Fund is attributable to increased cost of Risk Management ($80,000) and the establishment of a Renewal and Replacement Account ($100,000). Because of a decline in patronage at the course, these expenditures need careful monitoring. There has been a general America's Gateway to the Gulfstream decline in golf-based activity in South Florida. Solid Waste Fund This fund is balanced with revenues and expenses of $6.6M. The staff will be proposing a rate modification for multi-family accounts. A comparison of private sector service fees indicates that a rate modification is appropriate. No rate increase for residential service is proposed. We will continue to monitor legislative attempts to eliminate our market share for the roll-off business. This revenue accounts for approximately $1.1M a year in revenue that is used to keep the residential rates stable. In addition, the City staff will be exploring the expansion of the cart system into residential areas not currently served by this program. Overall, the expenditures for the Solid Waste Fund are projected to increase 5.26% over the current budget for Fiscal 2003-04. This fund has enjoyed cost efficiencies over the past three years due to better utilization of equipment and personnel. The cost increases this year are reflective of operating, pension and Risk Management charges. Mass Transit Fund This fund substantially is funded by a subsidy of the Local Option Gas Tax. Total expenses of $243,690, as recommended for the 2003-04 budget will be met by only $22,550 in operating revenue. The balance of the expenses is met from a transfer from the fund balance ($50,000) and the Local Option Gas Tax ($170,140). The viability of this program needs to be discussed in Fiscal 2003-04. Fleet Maintenance Fund The Fleet Maintenance Fund is responsible for the maintenance and replacement of the City's vehicle and equipment fleet. Due to budget constraints in the General Fund, the Fleet Maintenance fund will essentially operate in a "status-quo" basis for next fiscal year. All vehicles except for six squad cars and two fire-rescue units will be held for an additional year. As a result, the expenditure requests for this fund are down 29.8% over the prior fiscal year budget. The fund has a fund balance of approximately $5 M. Therefore, the one-year suspension of funding and replacement will not have an adverse impact Self-Insurance Fund. As noted in discussion of the General Fund, the Self-Insurance Fund has a current deficit of $2.9M. This is inclusive of a projection of insurance losses (claims) of $2,500,000. These are not actual losses but an estimate of possible losses based on an analysis of outstanding lawsuits and claims history. Each year, the amount is reviewed as a set-aside and adjusted. Next year, the set-aside remains at $2.5M. This does not mean that we spend this amount; it is a reserve fund for future and ongoing claims. The projected expenses for the fund are down by 4.76% over the prior budget. America's Gateway to the Gulfstream Recreation Program Fund The cost of the Tennis Center operations budget is being transferred to the Recreation Program Fund to allow staff to better determine rates sufficient to fund the program and to set-aside a reserve for future capital improvements to the Tennis Center. Because of this transfer, the budget for the Recreation Program Fund increased by 14.61%. Fire Assessment Fund - Next fiscal year projects expenses of $8.6M including completion of the Southeast Fire Station and construction on the Southwest Fire Station. Fire Department staff projects that the Southwest Station (Woolbright) will not be completed until the first quarter of 2004-05. The projected Fire Assessment need for 2003-04 is $2.6 M, the same as the current Fiscal Year. The rate then begins to drop in 2004-05 to $1.2M then ends the remaining three years at under $1 .OM. Construction on the Northeast station is not projected to start until 2004-05. Land acquisition for the Northeast station is scheduled for next fiscal year however. The Fire Assessment Fund budget also anticipates hiring 12 additional personnel to complete the staffing for the SE Fire Station. The first 12 personnel were hired this fiscal year. In addition, the City purchased a new fire engine that will go into the new station. This vehicle was delivered and placed into service last month. The current fund balance of $5.2M will be exhausted next fiscal year, based on this construction schedule. A special thanks goes to the Budget Review Team of Diane Reese, Dale Sugerman, Mary Munro, Wilfred Hawkins, and Jeff Livergood for their hard work on the document. 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