Minutes 09-03-02 (2)[4:~NUTES OF THE SPECTAL CZTY COMI4:~SSZON IqEET~NG AND PUBLTC HEARING
REGARDTNG THE FTSCAL YEAR 2002/2003 PROPOSED BUDGET
HELD TN COIqlqTSSTON CHAMBERS, CZTY HALL, BOYNTON BEACH, FLORTDA~
ON TUESDAY, SEPTEMBER 3, 2002 AT 6:00 P.M.
PRESENT:
Gerald Broening, Mayor
Ronald Weiland, Vice Mayor
Nike Ferguson, Commissioner
Charlie Fisher, Commissioner
Hack McCray, Commissioner
]:. Call to Order
Mayor Broening called the meeting to order at 6:00 p.m.
Kurt Bressner, City Manager
James Cherof, City Attorney
Janet Prainito, City Clerk
I~layor Broenin9: If you w/i/permit me to say a few words on the front end. You may have
heard in the papers that I just had open-heart surgery. As a matter of fact I had my first
shower this afternoon in a//tt/e over a week and I wanted everybody to have the benefit of
that. The reason I'm here is because I think that this process, the budget process, is the sing/e
most important thing that a Commission does. It takes care of the pub/ic resources that are
entrusted to the C/bi and enab/es the profess/ona/ City management to do the work that they
need to do to serve a// of us by the services that we not on/y des/re but desperate/y need. And
so that is why I'm here this evening. I'm going to turn the meeting over to Vice hCayor We#and
so he can earn that stipend, the extra money he makes for the t/t/e. I am going to depart as
soon as we come to a vote on this. I just thought it was important to be here.
City Attorney Cherof explained that this was the first of two public hearings where the members
of the public had an opportunity to participate in the annual budget process, which includes the
adoption of the annual millage rate. The millage rate that the City has published as its proposed
millage rate is 7.8160, which is 3.81% above the computed rollback rate tax increase. The
second public hearing will be held in City Hall Chambers on September ::[7, 2002 at 6:00 p.m.
City Manager Bressner stated that the Commission had two options before them. The first
option was the proposed millage rate that had been tentatively authorized at the Commission's
first budget workshop meeting. That had a combined total of 8.~20% and included the debt
service amount. The base amount was 7.8:[60%. At the time the Commission approved that
rate, they also requested that City staff look at ways in which the rate could be reduced. This
provided an alternate budget number and an alternate rate that brought the total rate down to
7.995.
City Manager Bressner referred to a document that had been provided to all members of the
audience entitled: City of Boynton Beach Summary of 2002/2003 Proposed Budget. This
Meeting Minutes
Special City Commission Meeting
Boynton Beach, Florida
September 3, 2002
document contains the City's proposed budget and five-year plan. The actual spending
authorization for the next fiscal year was the topic of discussion at this meeting.
City Manager Bressner presented various charts and explained the basis for the budget,
including where the money comes from and where it goes. The presentation is attached to the
original City Commission minutes on file in the office of the City Clerk.
City Manager Bressner related that the City was engaged in benchmarking its programs and
services with other municipalities to determine where there might be opportunities to possibly
reduce overall expenses without appreciably impacting services, where possible. The overall
budget includes for the General Fund an allocation of $3.8M in the unobligated fund balance for
expenses this fiscal year. This had not been used as a resource in the past but was used
instead as a set-aside for use if needed. They were not touching the obligated fund reserve,
which by Commission resolution represented 10% of General Fund expenses or $4.8M. If the
$3.8M were spent, they would still have approximately $4.8M in the obligated reserve plus
$2.7M in unobligated fund balances in the General Fund, allowing for two and a half months of
expenses.
Diane Reese, Finance Director, thanked the staff and City Manager for their assistance in a
tough budget year. She thanked everyone for diligently looking at their budgets so the funds
could be expended as prudently and efficiently as possible.
City Manager Bressner reported that one of the options staff was considering would provide a
reduction in the property tax rate, as a reflection of the City's knowledge that many of the City's
residents were on fixed incomes.
II. Public Hearing on Fiscal Year 2002-2003 Proposed Budget
There was no one present who wished to speak.
III.
Proposed Resolution No. R02-:L48, Adopting the Proposed Millage Rate for
Fiscal Year 2002/03
lYayor BroenJng: Z usua//y go/ast but since you're running the meeting V/ce Mayor,
['//go first and start with the Commission. [ rea//y am here this evening because of the
importance Z be#eve this event has on the conduct of the bus/ness of the City. Z wanted to add
a congratu/atory note to this Commission, part/cu/ar/y certain members of this Commission, who
pushed hard during our workshops to take another/ook at the budget to (inaudib/e) .... is there
some way that we can reduce our costs without reducing our services. And [ want to
congratu/ate staff and ['rn not just ta/k/ng about the City Manager, the Finance D/rector, and
Department Heads, but every emp/oyee of this City who rea//y is impacted in one way or
another by having to do more w/th/ess through this budget that we're putting forward today
and ] support whichever way this Commission dec/des to go on both the m/i/age rate and on the
budget. [ think it's been an extraordinary... [t's been the best budget event since ['ye been here
and that's a fact.
Meeting Minutes
Special City Commission Meeting
Boynton Beach, Florida
September 3, 2002
Commissioner McCray: I would just like to say to the Mayor and a/so to the other
Commissioners and a/so the City sta~ thanks for doing a fantastic job w/th the budget. We
know as elected officials or appointed ofiic/a/s we have a fiduciary responsibility to all of the
citizens of Boynton and as that we have to watch every do//ar. After we did the first budget
hearing, the (inaudible) went out that there was a recommendation from this Commission to
cut staff drast/ca#y. That went out wrong. That is not our intention. We have no (inaudible)
even saying we're going to cut sta~ We're not in that obligation. We just wanted to let you all
know that the budget you all should be commended for going back and cutting more.
Somebody said they should go back and cut even more. I think we're lean enough now in
Boynton. We need to stay where we are and go ahead and move forward. Thank you.
Commissioner Fi$1~er: I have a brief comment -to concur w/th the comments of the
other Commissioners and the Mayor. Essentially, I mean the reality is, we have 1,000 or so
more people than De/ray Beach does yet we have a bill/on dollars/ess/n taxable assets. And we
want to be able to offer the same types of services w/th a bill/on do#ars/ess that we can tax.
That's not an easy job for staff to put together a budget like that. You managed to reduce it
without eliminating, in my opinion, services to our taxpayers, so you did a very good bus/ness
job here- a bus/ness proposal if you will - while not cutting the budget, just doing a better job
than even the first version of making more of a prudent budget if you wi#. So kudos to sta~
You did a great job. Once again Diane and your sta~ of the fact that it is not a huge line that
goes out to say...you can't make it any easier to read for everybody. This makes perfect sense
whether you're used to reading budgets or not. You've done a great job w/th that and just want
to thank everybody (inaudible) for that.
Commissioner Ferguson: This/s a good budget. I think a good start towards reducing this
tax rate down closer to 7% than where we are now but this is an excellent start I think. We
should keep in mind that it was 72% of our costs are personnel so the benchmark/ng is going
to come to us in February or March and be very important for next year's budget. But this is a
good budget. I'm ready to vote.
Vice Mayor Weiland: Thank you Commissioner Ferguson. I would like to pretty much
agree w/th the statements you have just made. I would like to see further cuts made this year.
I k/nd of thought that we may see additional cuts than we did but I don't want to see any cuts
made without the benchmark/ng the City Manager has made to assure us that we can/ook at
each department and ana/yze it to see where those cuts can be made and not affect the service
that we are providing to the citizens. But, however, I would like to see you know in the next six
months the Commission work w/th the staff and likewise where we can sit down and look at
these things to further cut the budget and get this percentage down to about 7% as well.
Thank you very much.
Mayor Broening;
//ke to make a mot/on that,
7 995.
I would like to make a mot/on and (inaudible) to do this. I would
that we set the ali up mi#age rate for the budget year 2002/03 at
Commissioner Ferguson: I will second that. That consists of 7600 for the genera/millage
and 0.395 for the debt service, making that total. I think that's very important to have that
Meeting Minutes
Special City Commission Meeting
Boynton Beach, Florida
September 3, 2002
overall tax rate be/ow $o~. More psychological than financial but I think it is certainly a start in
the right direction. I second that enthusiastically.
Vice I~ayor We/land: I have a mot/on and a second. Any further discussion?
City Attorney Cherof:
would plug into.
Vice Mayor, permit me to read the resolution that these numbers
City Attorney Cherof read proposed Resolution No. R02-Z48 by title only. He stated that the
proposed millage rate of 7.600 was .94% above the computed rollback rate.
NayorBroening: Should I mod/fy that, make that mot/on to approve the
Resolution ?
City Attorney ¢herof: Yes sir.
I~layar BroenJng;
I hereby mod/fy it as stated.
Commi~ioner t~erguson: Second.
Vice ~layor We/land:
have roll ca//on this?
A mot/on and a second. Any further discuss/on? Do we need to
City Attorney ClYerof; Yes.
City Clerk Pta/n/to called the roll and stated that the vote was 5-0.
~rvI
Proposed Resolution No. R02-149 Re: Adopting the Tentative Budget for
Fiscal Year 2002/03
City Attorney Cherof read proposed Resolution No. R02-149 by title only.
Motion
Commissioner Ferguson moved to approve proposed Resolution R02-1~,9.
seconded the motion.
Commissioner Fisher
City Clerk Pta/n/to polled the vote and the motion carried 5-0.
Vm
First Reading of Proposed Ordinance No. 02-049 Re: Adopting the Final
Budget for Fiscal Year 2002/03
City Attorney Cherof read proposed Ordinance No. 02-049 by title only.
Motion
Commissioner Ferguson moved to approve proposed Ordinance 02-0~(9.
seconded the motion.
Commissioner McCray
Meeting Minutes
Special City Commission Meeting
Boynton Beach, Florida
September 3, 2002
City Clerk Prainito polled the vote and the motion carried 5-0.
City Attorney Cherof announced that the second reading and final hearing on this Ordinance
would be at the Public Hearing on September 17, 2002 at 6:00 p.m. in Commission Chambers.
VZ. Adjournment
As there was no further business, the meeting properly adjourned at 6:30 p.m.
ATTEST:
Recording Secretary
(! tape)
Vice Mayor
Commissioner
~o~e; ~~'~~
(090402)
5
CITY' OF BO ,ITON BEACH
8L!MMAR 't OF
PROPO BIJDGE'.T"
CITY OF BOYNTON BEACH
FIVE YEAR BUDGET PLAN - REVENUE & EXPENSES
GENERAL FUND
200012001 200112002 2002/2003 FOUR YEAR PROJi=CTION
ACCOUNT DESCRIPTION Actual Estimated Manager's 2003/2004 2004/2005 2005/2006 2006/2007
Recommended
BEGINNING FUND BALANCE $ 8,273,083 $ 11,656,919 $ 12,321,569 $ 8,436,610 $ 4,396,253 $ 194,281 $ (4,175,770)
REVENUES $ 44,226,298 $ 43,226,615 $ 44,928,956 $ 46,726,114 $ 48,595,159 $ 50,538,965 $ 52,560,524
EXPENDITURES $(40,842,462) $(42,561,965) $(48,813,915) $(50,766,472) $(52,797,130) $(54,909,016) $(57,105,376
REVENUES OVER (UNDER) EXPENSES $ 3,383,836 $ 664,650 $ (3,884,959} $ (4,040,357 $ (4,201,972) $ (4,370,051) $ (4,544,853
ENDING FUND BALANCE $ 11,656,919 $ 12,321,569 $ 8,436,610 $ 4,396,253 $ 194,281 $ (4,175,770) $ (8,720,622
10% Required Reserve $ 4,047,668 $ 4,488,751 $ 4,881,391 $ 5,042,784 $ 5,244,496 $ 5,454,276 $ 5,572,447
CITY OF BOYNTON BEACH
FIVE YEAR BUDGET PLAN- REVENUE & EXPENSES
UTILITIES REVENUE FUND
200012001 200112002 2002/2003 FOUR YEAR PROJECTION
ACCOUNT DESCRIPTION Actual Estimated Manager's 2003/2004 2004/2005 2005/2006 2006/2007
Recommended
BEGINNING FUND BALANCE $ 19,915,452 $ 24,460,131 $ 24,567,125 $ 24,567,125 $ 23,946,117 $ 23,627,200 $ 23,627,200
REVENUES $ 26,995,483 $ 26,588,801 $ 27,539,609 $ 28,508,494 $ 29,511,492 $ 30,549,802 $ 31,624,671
EXPENDITURES $ (22,450,804) $(26,481,807) $ (27,539,609) $ (29,129,502) $ (29,830,409) $(30,549,802) $ (31,624,671)i
REVENUE$ OVER (UNDEE) EXPENSE$ $ 4,544,679 $ 106,994 $ $ (621,008) $ (318,917) $ $
ENDING FUND BALANCE $ 24,460,131 $ 24,567,125 $ 24,567,125 $ 23,946,117 $ 23,627,200 $ 23,627,200 $ 23,627,200
CITY OF BOYNTON BEACH
FIVE YEAR BUDGET PLAN- REVENUE & EXPENSES
GOLF COURSE FUND
200012001 200112002 2002/2003 FOUR YEAR PROJECTION
Managers
ACCOUNT DESCRIPTION Actual Estimated Recommended 2005/2004 2004/2005 2005/2006 2006/2007
BEGINNING FUND BALANCE $ 846,392 $ 728,855 $ 432,612 $ (26,979) $ (27,887) $ (27,887) $ (27,887)
REVENUES $ 2,463,522 $ 2,266,570 $ 2,427,104 $ 2,512,053 $ 2,599,930 $ 2,690,906 $ 2,785,066
EXPENDITURES $ (2,345,985) $ (2,562,813) $ (2,886,695 $ (2,512,961) $ (2,599,930) $ (2,690,906) $ (2,785,066
REVENUES OVER (UNDER) EXPENSES $ 117,537 $ (296,243) $ (459,591 $ (908) $ $ - $
ENDING FUND BALANCE $ 728,855 $ 432,612 $ (26,979 $ (27,887) $ (27,887) $ (27,887) $ (27,887
CITY OF BOYNTON BEACH
FIVE YEAR BUDGET PLAN- REVENUE & EXPENSES
SOLID WASTE
200012001 200112002 2002/2003 FOUR YEAR PROJECTION
ACCOUNT DESCRIPTION Actual Estimated Manager's
Recommended 2003/2004 2004/2005 2005/2006 2006/2007
;tEGINNING FUND BALANCE $ 693,911 $ 93,157 $ 190,868 $ 190,868 $ 305,196 $ 433,057 $ 572,330
REVENUES $ 6,225,774 $ 6,626,483 $ 6,289,234 $ 6,509,357 $ 6,737,185 $ 6,972,986 $ 7,217,041
EXPENDITURES $ (6,826,518) $ (6,528,772) $ (6,289,234) $ (6,395,029) $ (6,609,324) $ (6,833,713) $ (6,981,276)
~EVENUES OVER (UNDER) EXPENSES $ (600,744) $ 97,711 $ $ 114,328 $ 127,861 $ 139,273 $ 235,765
ENDINGFUND BALANCE $ 93,157 $ 190,868 $ 190,868 $ 305,196 $ 433,057 $ 572,330 $ 808,095
CITY OF BOYNTON BEACH
FIVE YEAR BUDGET PLAN - REVENUE & EXPENSES
TRANSPORTATION FUND
200012001 200112002 2002/2003 FOUR YEAR PROJECTION
ACCOUNT DESCRIPTION Actual Estimated Menages 2003/2004 2004/2005 2005/2006 2005/2007
Recommended
SEGINNING FUND BALANCE $ 111,594 $ 89,494 $ 52,425 $ 17,425 $ 17,425 $ 17,425 $ 17,425
REVENUES $ 181,833 $ 191,020 $ 201,400 $ 244,646 $ 253,561 $ 263,060 $ 272,663
EXPENDITURES $ (203,933) $ (228,089) $ (236,400) $ (244,646) $ (253,561) $ (263,060) $ (272,663)
REVENUES OVER (UNDER) EXPENSES $ (22,100) $ (37,069) $ (35,000) $ $ $ - $
ENDINGFUNDBALANCE $ 89,494 $ 52,425 $ 17,425 $ 17,425 $ 17,425 $ 17,425 $ 17,425
CITY OF BOYNTON BEACH
FIVE YEAR BUDGET PLAN - REVENUE & EXPENSES
FLEET MAINTENANCE FUND
200012001 200112002 2002/2003 FOUR YEAR PROJECTION
ACCOUNT DESCRIPTION Actual Estimated Manager's 2003/2004 2004/2005 2005/2006 2006/2007
Recommended
BEGINNING FUND BALANCE $ 3,317,063 $ 3,446,516 $ 4,369,881 $ 5,791,548 $ 6,529,198 $ 7,598,558 $ 9,058,001
REVENUES $ 5,089,027 $ 4,553,200 $ 4,827,273 $ 5,020,364 $ 5,222,616 $ 5,433,532 $ 5,650,873
EXPENDITURES $ (4,959,574) $ (3,629,835) $ (3,405,606) $ (4,282,714) $ (4,153,256) $ (3,974,089) $ (6,106,219)
REVENUES OVER(UNDER) EXPENSES $ 129,453 $ 923,365 $ 1,421,667 $ 737,650 $ 1,069,360 $ 1,459,443 $ (455,346}
ENDING FUND BALANCE $ 3,446,516 $ 4,369,881 $ 5,791,548 $ 6,529,198 $ 7,598,558 $ 9,058,001 $ 8,602,655
CITY OF BOYNTON BEACH
FIVE YEAR BUDGET PLAN - REVENUE & EXPENSES
WAREHOUSE FUND
200012001 2001/2002 2002/2003 FOUR YEAR PROJECTION
ACCOUNT DESCRIPTION Actual Estimated Manager's 2003/2004 2004/2005 2005/2006 2006/2007
Recommended
BEGINNING FUND BALANCE $ $ 16,174 $ 29,940 $ 29,940 $ 29,940 $ 29,940 $ 29,940
REVENUES $ 230,063 $ 230,425 $ 236,730 $ 239,666 $ 248,472 $ 257,995 $ 265,937
EXPENDITURES $ (213,889) $ (216,659) $ (236,730) $ (239,666) $ (248,472) $ (257,995) $ (265,937)
REVENUES OVER (UNDER) EXPENSES $ 16,174 $ 13,766 $ $ $ $ $
ENDING FUND BALANCE $ 16,174 $ 29,940 $ 29,940 $ 29,940 $ 29,940 $ 29,940 $ 29,940
CITY OF BOYNTON BEACH
FIVE YEAR BUDGET PLAN - REVENUE & EXPENSES
RISK MANAGEMENT FUND
200012001 200112002 2002/2003 FOUR YEAR PROJECTION
ACCOUNT DESCRIPTION Actual Estimated Manager's 2003/2004 2004/2005 2005/2006 2006/2007
Recommended
BEGINNING FUND BALANCE $ 5,358,873 $ 2,719,269 $ 1,182,238 $ 389,865 $ (1,111,403) $ (2,727,370) $ (4,419,706)
REVENUES $ 1,206,224 $ 919,577 $ 1,444,441 $ 964,600 $ 1,007,804 $ 1,048,106 $ 1,090,025
EXPENDITURES $ (3,845,828) $ (2,456,608) $ (2,236,814 $ (2,465,868) $ (2,623,771) $ (2,740,442) $ (2,828,923)
~EVENUES OVER (UNDER) EXPENSES $ (2,639,604) $ (1,537,031); $ (792,373 $ (1,501,268) $ (1,615,967) $ (1,692,336) $ (1,738,898)
.=NDING FUND BALANCE $ 2,719,269 $ 1,182,238~ $ 389,865 $ (1,111,403) $ (2,727,370) $ (4,419,706) $ (6,158,604)
CITY OF BOYNTON BEACH
2002/2003 ANNUAL BUDGET
MILl,AGE RATES
10.0000%
1998/1999 1999/2000 2000/2001 2001/2002
8.2668% 8.2409% 8.2273% 8.2273%
Operating~ DebtI
2OO2/2OO3
7.9950%
Option 1
2002/2003
8.2110%
Option 2
CITY OF BOYNTON BEACH
2002/2003 ANNUAL BUDGET
Where the Money Comes From
· AD VALOREM TAXES
· FRANCHISE & PUBLIC SERVICE TAXES
· OCCUPATIONAL LICENSES
· PERMITS
· STATE/COUNTY SHARED REVENUES
· CHARGES FOR SERVICES
· INTERFUND TRANSFERS · ALL OTHER
0
0
0
0
CITY OF BOYNTON BEACH
2002/2003 BUDGET
SUMMARY OF REVENUES
GENERAL FUND
Fund Balance Appropriated
UTILITY FUND
GOLF COURSE FUND
LOCAL OPTION GAS TAX FUND
COMMUNITY IMPROVEMENTS FUND $
RECREATION PROGRAMS FUND
DEBT SERVICE FUND
CAPITAL IMPROVEMENT PROGRAM
FIRE ASSESSMENT PROGRAM
SOLID WASTE FUND
TRASPORTATIN SERVICES
FLEET MAINTENANCE FUND
WAREHOUSE FUND
RISK MANAGEMENT
2001102 2001102 2002/03
Bud~let Est Revenue Request
%
Change
from
2001102
2002/03 to
Recommended 2002103
$ 43,587,513 $ 43,226,615 $ 45,208,381 $ 44,928,956 3.1%
$ 1,300,000 $ $ 3,607,689 $ 3,884,959 198.8%
$ 44,887,513 $ 43,226,615 $ 48,816,070 $ 48,813,915 8.7%
BOYNTONBEACH MEMORIAL PARK $ 391,000$ 276,250 $ 265,500 $ 265,500
TOTALALL FUNDS $121,937,478 $107,567,428 $132,429,546 $ 132,430,021
$ 28,800,478 $ 26,588,810 $ 27,539,608 $ 27,539,609 -4.4%
$ 2,769,673 $ 2,768,722 $ 2,872,579 $ 2,886,695 4.2%
$ 1,518,000 $ 1,142,000 $ 1,512,000 $ 1,512,000 -0.4%
712,238 $ 691,399$ 696,638$ 725,035 1.8%
$ 736,165$ 598,000$ 945,136$ 945,136 28.4%
$ 4,592,585 $ 5,076,607 $ 5,156,923 $ 5,296,223 15.3%
$ 23,859,454 $ 12,688,750 $ 24,576,400 $ 24,576,400 3.0%
$ $ 916,850$ 6,043,057 $ 6,043,057
$ 6,433,260 $ 6,626,483 $ 6,289,234 $ 6,289,234 -2.2%
$ 262,920$ 191,020$ 312,686$ 236,400 -10.1%
$ 4,533,200 $ 4,533,200 $ 4,920,592 $ 4,827,273 6.5%
$ 230,425$ 230,425$ 232,312$ 236,730 2.7%
$ 2,210,567 $ 2,012,297 $ 2,250,811 $ 2,236,814 1.2%
-32.1%
8.6%
CITY OF BOYNTON BEACH
2002/2003 ANNUAL BUDGET
Where the Money Goes
· General Government
[~ Public Safety
· Development
· Public Works
· Library/Recreation/Parks
CITY OF BOYNTON BEACH
2002/2003 BUDGET
SUMMARY OF EXPENSES
GENERAL FUND
City Commission
City Manager
City Hall
Public Affairs
Special Events
Organizational & Strategic Development
Neighborhood Projects
City Clerk
Financial Services
Procurement
ITS
GIS
Human Resources
Communications
City Attomey
Police
Code Compliance
Animal Control
Fire
Development
Building
Planning
Occupational Licenses
Public Works
Facilities Management
Streets Maintenance
Engineering
Forestry & Grounds
Library
Recreation
Women's Club
Parks Maintenance
TOTAL GENERAL FUND $
Note: Above does not include any pension increase
(1) Transferred from Recreation
(2) Transferred 3 employees from Solid Waste
2001102 2001/02 2002/03 2002/03
Bud~let Est Expense Request Recommended
%
Change
from
2001102
to
2002/03
188,892 63,562 181,188 101,071 -46.5%
404,225 392,604 433,496 425,556 5.3%
1,536,025 1,187,704 2,606,813 2,573,586 67.5%
216,407 155,501 189,018 269,097 24.3%
0 0 201,362 207,608
200,230 205,787 252,536 252,992 26.4%
277,980 271,609 282,096 282,739 1.7%
362,771 361,181 425,630 425,771 17.4%
705,495 700,662 755,089 758,036 7.4%
229,845 227,599 246,038 247,048 7.5%
1,701,366 1,677,921 1,704,768 1,685,110 -1.0%
524,360 525,350 604,871 605,934 15.6%
596,200 599,948 632,870 595,371 -0.1%
1,446,841 1,248,443 1,684,574 1,542,562 6.6%
400,798 501,063 504,696 403,645 0.7%
13,243,304 12,752,413 14,194,792 14,357,080 8.4%
533,698 542,494 687,337 693,533 29.9%
142,208 140,749 151,342 152,340 7.1%
8,192,495 8,235,116 9,091,570 9,297,311 13.5%
307,253 307,253 310,942 311,907 1.5%
1,302,463 1,301,389 1,314,950 1,330,887 2.2%
790,242 790,242 814,169 821,016 3.9%
157,867 116,335 151,375 148,833 -5.7%
278,745 209,311 263,956 277,924 -0.3%
1,382,587 1,444,152 1,403,835 1,407,152 1.8%
1,180,950 1,096,500 1,086,266 1,083,920 -8.2%
1,122,384 679,815 1,021,640 996,343 -11.2%
3,220,062 2,892,888 1,824,065 1,778,559 -44.8%
1,625,405 1,588,870 1,703,159 1,694,476 4.2%
2,616,415 2,345,704 2,651,659 2,452,317 -6.3%
0 0 0 151 ,O82
0 0 1,439,768 1,483,109
44,887,513 $ 42,561,965 $ 48,816,070 $ 48,813,915 8.7%
CITY OF BOYNTON BEACH
2002/2003 BUDGET
SUMMARY OF EXPENSES
2001/02 2001102 2002/03 2002/03
Bud~jet Est Expense Request Recommended
%
Change
from
2001102
to
2002/03
UTILITY FUND
Water Distribution
Public Water Treatment
Wastewater Collection
Waterwater Pumping Stations
Sewage Treatment
Water Quality
Utility Construction
Utility Administration
General Administration
Stormwater Maintenance
Customer Relations
Debt Service
TOTAL UTILITIES $
2,538,588 2,421,053 2,347,849 2,409,449 -5.1%
3,785,941 3,389,177 3,798,489 3,812,753 0.7%
1,382,442 1,126,538 1,407,706 1,443,908 4.4%
1,992,003 1,952,347 2,092,272 2,092,582 5.0%
1,715,000 2,100,000 2,200,000 2,200,000 28.3%
356,654 302,950 375,451 386,575 8.4%
521,065 453,167 478,955 481,869 -7.5%
1,637,132 1,437,611 1,888,645 1,873,400 14.4%
3,988,300 7,985,242 4,118,045 3,889,034 -2.5%
982,208 797,998 910,451 911,922 -7.2%
822,311 779,890 876,692 881,612 7.2%
9,078,834 9,040,834 7,156,505 7,156,505 -21.2%
28,800,478 $ 31,786,807 $ 27,651,060 $ 27,539,609 -4.4%
GOLF COURSE FUND
Golf Course Administration
Golf Course Maintenance
Golf Course Restaurant/Bar
Debt Service
TOTAL GOLF COURSE $
947,027 938,984 960,504 965,167 1.9%
964,802 933,467 1,095,070 1,098,174 13.8%
232,597 193,154 194,901 196,803 -15.4%
625,247 707,568 640,029 626,551 0.2%
2,769,673 $ 2,773,173 $ 2,890,504 $ 2,886,695 4.2%
$ 1,518,000 $ 1,142,000 $ 1,512,000 $ 1,512,000 -0.4%
$ 712,238$ 691,399 $ 696,638 $ 725,035 1.8%
$ 736,165$ 598,000 $ 945,136$ 945,136 28.4%
LOCAl OPTION GAS TAX
COMMUNITY IMPROVEMENTS
RECREATION PROGRAMS
DEBT SERVICE (Utilities & Golf Course Debt not (included)
General Obligation Debt 1,055,596
Public Service Debt 3,536,989
TOTAL DEBT SERVICE $ 4,592,585
1,083,745 1,151,923 1,151,923 9.1%
3,992,862 4,005,000 4,144,300 17.2%
$ 5,076,607 $ 5,156,923 $ 5,296,223 15.3%
CAPITAL IMPROVEMENT PROGRAM $ 23,859,454 $ 12,688,750 $ 24,576,400 $ 24,576,400 3.0%
FIRE ASSESSMENT PROGRAM
$ $ 916,850 $ 6,043,057 $ 6,043,057
$ 6,433,260 $ 6,528,772 $ 6,314,877 $ 6,289,234 -2.2%
$ 262,920$ 228,089 $ 290,009 $ 236,400 -10.1%
$ 4,533,200 $ 3,679,835 $ 4,920,592 $ 4,827,273 6.5%
$ 230,425$ 216,659 $ 237,280$ 236,730 2.7%
$ 2,210,567 $ 2,456,608 $ 2,244,936 $ 2,236,814 1.2%
$ 391,000$ 178,847 $ 267,663$ 265,500 -32.1%
SOLID WASTE
TRANSPORTATION SERVICES
FLEET MAINTENANCE
WAREHOUSE
RISK MANAGEMENT
BOYNTON BEACH MEMORIAL PARK
TOTAL ALL BUDGETS $ 121,937,478 $ 111,524,361 $ 132,563,145 $ 132,430,021 8.6%
CITY OF BOYNTON BEACH
2002/2003 BUDGET
TOTAL CITY EMPLOYEES
1998/99 1999/2000 2000/01 2001/02
2002~03
CITY OF BOYNTON BEACH
2002/2003 BUDGET
SI.rMMARY OF EMPLOYEES
2000/01 2001102 2002/03 2002103
Bud~let Bud~let Request Recommended
GENERAL FUND
City Commission 5 5 5 5
City Manager 6 6 6 6
Public Affairs 1 1 1 1
Special Events 0 0 3 3
Organizational & Strategic Development 1 1 1 1
Neighborhood Projects 2 2 2 2
City Clerk 6.75 6.75 6.75 6.75
Financial Services 13.63 13.63 13.63 13.63
Procurement 4.75 4.75 4.75 4.75
ITS 11 11 10 10
GIS 3.5 4.5 4.5 4.5
Human Resources 7 7 6 6
Communications 24 24 24 24
City Attorney 3 2 2 2
Police 180.68 180.68 174.91 174.91
Code Compliance 14 14 13 13
Animal Control 2.89 2.89 2.89 2.89
Fire 106 108 120 120
Development 5.25 5.25 5.25 5.25
Building 26 25 24 24
Planning 14.58 13.58 13.58 13.58
Occupational Licenses 4 4 3 3
Public Works 3.5 4 3.5 3.5
Facilities Management 24 24 22 22
Streets Maintenance 12 11 9 9
Engineering 15 15 14.63 14.63
Forestry & Grounds 37 35.11 12 12
Library 30.58 30.58 30.33 30.33
Recreation 65.98 67.63 64.63 64.63
Women's Club 0 0 1.5 1.5
Parks Maintenance 0 4 25.53 25.53
TOTAL GENERAL FUND 630.09 633.35 629.38 629.38
% Change
from
2001102 to
2002/03
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
-9.1%
0.0%
-14.3%
0.0%
0.0%
-3.2%
-7.1%
0.0%
11.1%
0.0%
-4.0%
0.0%
-25.0% *
-12.5%
-8.3%
-18.2% *
-2.5% *
-65.8% ***
-0.8%
-4.4%
538.3% *** -0.6%
*Transferred 4 positions to Utilities;and transferred 2 positions from Street Maint; and I from PW Admin.
***Transferred 21.53 to Parks Maintenance
CITY OF BOYNTON BEACH
2002/2003 BUDGET
SUMMARY OF EMPLOYEES
UTILITY FUND
Water Distribution
Public Water Treatment
Wastewater Collection
Waterwater Pumping Stations
Water Quality
Utility Construction
Utility Administration
Stormwater Maintenance
Customer Relations
TOTAL UTILITIES
**4 Positions transferred from Engineering
GOLF COURSE FUND
Golf Course Administration
Golf Course Maintenance
Golf Course Restaurant/Bar
TOTAL GOLF COURSE
COMMUNITY IMPROVEMENTS
SOLID WASTE
TRANSPORTATION SERVICES
FLEET MAINTENANCE
WAREHOUSE
RISK MANAGEMENT
BOYNTON BEACH MEMORIAL PARK
2000101 2001/02 2002/03 2002/03
Bud~let Bud~let Request Recommended
25 33 33 33
37 34 34 34
20 22 22 22
14 16 16 16
6 6 6 6
7.5 8 7.5 7.5
19.58 18.58 22.58 22.58
9.5 9 8.5 8.5
12 13 13 13
150.58 159.58 162.58 162.58
% Change
from
2001/02 to
2002~03
0.0%
0.0%
0.0%
0.0%
0.0%
-6.3%
21.6% **
-5.6%
0.0%
1.9%
15.47 15.84 15.84 15.84 0.0%
16 17 17 17 0.0%
4.2 4.5 4.5 4.5 0.0%
35.67 37.34 37.34 37.34 0.0%
5 5 5 5 0.0%
52.5 52.5 51.5 51.5 -1.9%
6.5 6 6 6 0.0%
13.89 13.89 13 13 -6.4%
5 5 5 5 0.0%
3 4 3 3 -25.0%
0 3.5 3.5 3.5 0.0%
TOTAL ALL BUDGETS 902 920 916 916 -0.4%
City of Boynton Beach
2002~2003 Budget
Adjustments to proposed budget
Revenues
Revenues w/proposed
w/proposed increases and
increases with decreasing
Millage Rate at Millage Rate to
REVENUES 7.8160% 7.6000%
Total Revenues $ 49,135,752 $ 49,135,752
Property Tax reduction Pg. 24 $ (604,758~
Sales Tax Increase Pg. 25 $ 76,172 $ 76,172
State Revenue Sharincj Increase Pg. 25 $ 214,769 $ 214,769
Communication Services Tax Increase Pg. 25 $ 34,392 $ 34,392
Fund Balance Appropriated* Pg. 27 $ (647,170) $ (42,412)
Revised Revenue Total $ 48,813,915 $ 48,813,915
Expenditures Expenditures
w/proposed w/proposed
increases increases
EXPENDITURES decreases decreases
Total Expenditures $ 48,488,311 $ 48,488,311
City Commission Meeting Expense Pg. 30 $ /4,142) $ /4,142)
City Manager - Business Meetings Pg. 31 $ /725) $ (725)
City Manager- Cellular Phone/Beeper Pg. 31 $ /50) $ (50)
City Manager - Books and Publications Pg. 31 $ (101) $ (101)
City Manager- Office Supplies Pg. 31 $ /100) $ /100)
City Manager- Training Pg. 31 $ /625) $ /625)
City Hall - Other Professional Services (Benchmarking) Pg. 33 $ 7,500 $ 7,500
City Hall- Office Supplies Pg. 33 $ (84) $ (84)
City Hall- Contingency Pg. 33 $ (20,000), $ (20,000)
City Hall- Transfer to Grants/Match Pg. 33 $ 8,500 $ 8,500
TIF** Pg. 33 $ (29,146) $ (29,146)
Public Affairs - Printing & Binding Pg. 36 $ (310) $ (310)
Special Events Pg. 40 $ (461) $ (461)
Org & Strategic Development- Career Development Pg. 44 $ (285) $ (285)
Neighborhood Services- Grant Program Pg. 48 $ (442) $ (442)
City Clerk- Equipment Maintenance Pg. 51 $ (100) $ (100)
City Clerk- Printing & Binding Pg. 52 $ (350) $ (350)
City Clerk- Codi~ Ordinances Pg. 52 $ (50) $ (50)
City Clerk- LegalAds Pg. 52 $ (500) $ (500),
City Clerk- Court Costs Pg. 52 $ (300) $ (300)
Financial Services- Overtime Pg. 56 $ (1,800) $ (1,800/
Financial Services - Other Professional Services Pg. 56 $ (800) $ (800/
-'inancial Services - Other Contractual Services Pg. 57 $ (184/ $ (184~
Procurement Services- Advertising Pg. 63 $ (700) $ (700)
Procurement Services - Office Supplies Pg. 63 $ (268) $ (268)
I.T.S. - Computer Equipment (Replacements) Pg. 70 $ (10,000) $ (10,000)
I.T.S. - Computer Equipment (Nortel Passport GB) Pg. 70 $ (2,540) $ (2,540)
G.I.S.- Training Pg. 73 $ (1,200) $ (1,200)
Human Resources- Add'l. HR Analyst Pg. 76 $ (36,000) $ (36,000)
Human Resources- Employee Anniversa~Awards Pg. 77 $ (450) $ (450)
Human Resources- Other Contractual Services Pg. 77 $ (656) $ (656)
Human Resources- Books/PublicationsNideos Pg. 78 $ (500) $ (500)!
City of Boynton Beach
2002~2003 Budget
Adjustments to proposed budget
· E;penditures Expenditures
w/proposed w/proposed
increases increases
EXPENDITURES decreases decreases
Communications - Business Meetings Pg. 81 $ (50) $ (50~
Communications- Electric Service Pg. 81 $ (1,000) $ (1,000)
Communications- Equipment Maintenance Pg. 81 $ (1,000) $ (1,000)
Communications- Radio Repairs Pg. 82 $ (1,000) $ (1,000)
Communications- Electric Service Pg. 82 $ (500) $ (500)
Communications- Radio Batteries Pg. 82 $ (500) $ (500)
Communications- Books & Publications Pg. 82 $ (500) $ /500)
Communications- Training Pg. 83 $ /1,000) $ /1,000)
'City Attorney- Court Reporter Fees Pg. 86 $ (469), $ (469)
Police- Regular Salaries (delete Student Clerk) Pg. 89 $ /14,532) $ /14,532)
Police- FICA/delete Student Clerk) Pg. 90 $ (1,111) $ /1,111)
Police Pension Pg. 90 $ 124,542 $ 124,542
Police- Cellular Phone/Beeper Pg. 90 $ (1,000) $ (1,000)
Police- Equipment Maintenance Pg. 91 $ (5,000) $ (5,000)
Police- Recruitment Pg. 92 $ (5,000) $ (5,000)
Police - Office Supplies Pg. 92 $ (1,000) $ (1,000)
Police - Computer Equipment (Document Imaging Scanner) Pg. 96 $ (9,000) $ (9,000)
Police- Communications Equipment (2 Mobile Radios) Pg. 97 $ (7,360) $ (7,360):
Police - Automotive Accessories (1 In-Car Camera) Pg. 97 $ (4,000) $ (4,000)
:Code Compliance- Regular Wages (employee retirement) Pg. 100 $ (3,093/, $ (3,093/
:ire Pension Pg. 108 $ 236,948 $ 236,948
Fire - Fire Academy Supplies Pg. 113 $ (1,000) $ (1,000)
Fire - CERT Training (Grant funding available) Pg. 114 $ (10,000) $ (10,000)
Fire - Grounds Improvements (Station 3 Sign) Pg. 115 $ (5,000) $ (5,000)
Fire - Transfer to Grants/Match (Match not required) Pg. 116 $ (15,000) $ (15,000)
Development - Community Promotion/Marketing Pg. 119 $ (1,190) $ (1,190)
Building- Community Promotion/Marketing Pg. 124 $ (4,859) $ (4,859)
Occupational Licenses - Community Promotion/Marketing Pg. 135 $ (2,500) $ (2,500)
Occupational Licenses-Training Pg. 136 $ (864) $ (864)
Public Works- Regular Salaries/Wages Pg. 138 $ 4,685 $ 4,685
Public Works- FICA Pg. 138 $ 355 $ 355
Public Works- Deferred Compensation Pg. 138 $ 3,000 $ 3,000
Engineering - Transfer to Fleet Maintenance (Deleted vchicle) Pg. 154 $ (19,956) $ (19,956/
Library- COALA Pg. 167 $ (5,000) $ (5,000)
Library-Supplies Pg. 167 $ (129) $ (129)
Recreation - Regular Salaries/Wages (delete Pks Mt Wkr) Pg. 173 $ (7,633) $ (7,633)
Recreation - FICA (delete Pks Mt Wkr) Pg. 174 $ (584) $ (584)
Recreation- Electric Service Pg. 174 $ (8,500) $ (8,500)
Recreation - Other Contractual Services Pg. 175 $ (135) $ (135)
Women's Club - Other Contractual Services Pg. 177 $ (204) $ (204)
Women's Club- Software Pg. 177 $ (1,000) $ I1,000)
Parks Maintenance - Water & Sewer Service Pg. 181 $ /4,312) $ /4,312)
Dental Insurance /Spread among all departments) $ 7,781 $ 7,781
Stop Loss Coverage {Spread among all departments) $ 22,755 $ 22,755
Gen. Employees Pension (Spread among all departments) $ 167,388 $ 167,388
Revised Expenditure Total $ 48,813,915 $ 48,813,915
*Original Fund Balance appropriated to 2002/2003 budget $ 3,927,371 $ 3,927,371
Less reduction based on add'l, revenues and reduced expenses $ 1647,170) $ (42,412)
Revised Fund Balance appropriated to 2002~2003 budget $ 3,280,201 $ 3,884,959
**City's payment to CRA for Tax Increment Financing is based on City's
millage rate. Therefore if City reduces millage rate the Transfer to TIF
on Pg. 33 of the budget will be reduced.
2
,054,670 $ 1,054,670
$ 7,5OO
,054,670 $ 1,062,170
City of Boynton Beach
2002~2003 Budget
Adjustments to proposed budget - Utilities Fund
Expenditures
w/proposed
increases
EXPENDITURES (decreases)
Total Expenditures $ 27,359,608
General Administration - Contingency Pg. 211 $ (111,804).
Dental Insurance (Spread among all departments) $ 3,013
Stop Loss Coverage /Spread among all departments/ $ (2,503)
Gen. Employees Pension (Spread among all departments) $ 111,294
Revised Expenditure Total $ 27,359,608
City of Boynton Beach
2002/2003 Budget
Adjustments to proposed budget - Golf Course Fund
Expenditures
w/proposed
increases
EXPENDITURES (decreases)
Total Expenditures $ 2,886,695
General Administration - Contingency Pg. 236 $ /13,478)
Dental Insurance (Spread among all departments) $ 563
Stop Loss Covera~le (Spread among all departments) $ 693
Gen. Employees Pension (Spread among all departments) $ 12,222
Revised Expenditure Total $ 2,886,695
City of Boynton Beach
2002/2003 Budget
Adjustments to proposed budget - Solid Waste Fund
Expenditures
w/proposed
increases
EXPENDITURES /decreases)
Total Expenditures $ 6,289,234
Regular Salaries/Wac, les (delete Vacant Equip. Opr. position) Pg. 240 $ /22,801t
FICA/delete Equipment Operator) Pg. 240 $ /1,745t
Gen. Employees Pension Pg. 240 $ 23,132
Life Insurance/delete Equipment Operator) Pg. 240 $ (72)
Disabilit~ Insurance (delete Vacant Equip. Opr. positionI Pg. 240 $ (132)
Health Insurance/delete Vacant Equip. Opr. position Pg. 241 $ (3,661)
Stop Loss Coverage Pg. 241 $ (7,897)
Dental Insurance (delete Vacant Equip. Opr. P0sition/ Pg. 241 $ (116I
Dental Insurance Pg. 241 $ 1,787
Uniforms/delete Vacant Equip. Opr. Position) Pg. 241 $ /196)
Contingency Pg. 211 $ 11,701
Revised Expenditure TOtal $ 6,289,234
City of Boynton Beach
2002~2003 Budget
Adjustments to proposed budget - Mass Transit Fund
Expenditures
w/proposed
increases
EXPENDITURES Idecreases)
Total Expenditures $ 236,400
Regular Salaries/Wages (reduce part-time hoursI Pg. 244 $ 11,753)
Gen. Employees Pension Pg. 244 $ 1,575
Stop Loss Coverage Pg. 244 $ 96
Dental Insurance Pg. 241 $ 82
Revised Expenditure Total $ 236,400
City of Boynton Beach
2002/2003 Budget
Adjustments to proposed budget - Fleet Maint. Fund
Expenditures
w/proposed
increases
EXPENDITURES (decreases)
Total Expenditures $ 4,827,273
Gen. Employees Pension Pg. 248 $ 6,559
Stop Loss Coverage Pg. 248 $ 310
Dental Insurance Pg. 248 $ 534
Fuel/Oil Pg. 249~ $ (7,403)
Revised Expenditure Total $ 4,827,z/~
City of Boynton Beach
2002~2003 Budget
Adjustments to proposed budget - Warehouse Fund
Expenditures
w/proposed
increases
EXPENDITURES (decreases)
Total Expenditures $ 236,730
Gen. Employees Pension Pg. 253 $ 2,207
Stop Loss Coverage Pg. 253 $ 119
Dental Insurance Pg. 253 $ 103
Electric Service Pg. 253 $ (1,412)
Hardware/Tools Pg. 254 $ (17)
Career Development Pg. 254 $ (1,000)
Revised Expenditure Total $ 236,730
4
City of Boynton Beach
2002~2003 Budget
Adjustments to proposed budget - Risk Mgmt. Fund
Expenditures
w/proposed
increases
EXPENDITURES /decreases)
Total Expenditures $ 2,236,814
Gen. Employees Pension Pg. 258 $ 1,565
Stop Loss Coverage Pg. 258 $ 71
Dental Insurance Pg. 258. $ 62
Business Meetings Pg. 258 $ (100),
Cellular Phone/Beeper Pg. 259 $ (480)
Vehicle Maintenance' Pg. 260 $ (1,118)
Revised Expenditure Total $ 2,236,814
City of Boynton Beach
2002~2003 Budget
Adjustments to proposed budget - BBMP Fund
Expenditures
w/proposed
increases
EXPENDITURES (decreases)
Total Expenditures $ 265,500
Gen. Employees Pension Pg. 264 $ 1,307
Stop Loss Coverage Pg. 264 $ 84
Dental Insurance Pg. 264, $ 402
Building Repairs Pg. 264 $ (1,793)
Revised Expenditure Total $ 265,500
City of Boynton Beach
2002~2003 Budget
Adjustments to proposed budget - Comm Impr Fund
Expenditures
w/proposed
increases
EXPENDITURES (decreases)
Total Expenditures $ 725,035
Gen. Employees Pension Pg. 273 $ 2,591
Stop Loss Coverage Pg. 264 $ 119
Dental Insurance Pg. 264 $ 103
Building Repairs Pg. 274 $ (2,813)
Revised Expenditu re Total $ 725,035
City of Boynton Beach
2002~2003 Budget
Adjustments to proposed budget - Capital Improvement Program
Expenditures
w/proposed
increases
EXPENDITURES (decreases/
Total Expenditures $ 26,569,400
Land for PW Facility moved to FY 2003/2004 Pg. 290 $ (1,900,000)
Art Center- Video Surveillance System Pg. 291 $ /10,000)
Boat Club Improvements Pg. 291 $ 24,500
Civic Center Video Surveillance System Pg. 292. $ /20,000)
Paint Civic Center moved from 2003/2004 to 2002/2003 Pg. 292 $ 7,500
Southeast Neighborhood Park Pg. 294 $ 375,000
Palmetto Greens Park Expansion (Grant Funding denied) Pg. 295 $ (300,000)!
Traffic Signal - Gateway/l-95 (Paid by CountyI Pg. 299 $ (30,000/
Ocean Ave. FEC Crossing Repair (Paid in 2001/2002) Pg. 301 $ (140,000)
Revised Expenditure Total $ 24,576,400