R09-139
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I RESOLUTION R09- 1:3<=i
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3 A RESOLUTION OF THE CITY COMMISSION OF THE
4 CITY OF BOYNTON BEACH, FLORIDA, ADOPTING A
5 FINAL BUDGET FOR THE FISCAL YEAR BEGINNING
6 OCTOBER 1,2009, AND ENDING SEPTEMBER 30,2010;
7 PROVIDING FOR SEVERABILITY, CONFLICTS, AND
8 AN EFFECTIVE DATE.
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101 WHEREAS, a tentative budget has been prepared by the City Manager estimating
II expenditures and revenues of the City of Boynton Beach for the fiscal year 2009-20 I 0; and
12 WHEREAS, the City Manager has made recommendations as to the amount
13 necessary to be appropriated for fiscal year 2009-20 I 0; and
14 WHEREAS, the City Commission has conducted the public hearings to consider the
15 final budget, and the final millage necessary to be levied to carry on the government of the
16 City for the ensuing year;
17 NOW, THEREFORE, BE IT RESOLVED BY THE CITY COMMISSION OF
18 THE CITY OF BOYNTON BEACH, FLORIDA:
19 Section I. The foregoing "Whereas" clauses are hereby ratified and confirmed as
20 being true and correct and are hereby made a specific part of this Resolution upon adoption
21 hereof.
22 Section 2. The City Commission of the Boynton Beach, Florida, hereby adopts a
23 final budget, a copy of which is attached hereto as Exhibit "'A", and the appropriations set
24 out therein for the fiscal year beginning October I, 2009 and ending September 30, 20 I 0, to
25 maintain and carry on the government of the City of Boynton Beach, Florida.
26 Section 3. There is hereby appropriated the sum of $72,537.334 to the General
27 Fund for the payment of operating expenditures and necessary capital outlays for the City
28 Government pursuant to the terms of the above budget.
29 Section 4. That there is hereby appropriated the sum of $1 , 126.700 to the Local
30 Option Gas Tax Fund for the payment of operating expenditures and necessary capital
31 outlays.
32 Section 5. That there is hereby appropriated the sum of $530.040 to the
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I Community Improvements Fund for the payment of operating expenditures and necessary
2 capital outlays.
3 Section 6. That there is hereby appropriated the sum of $146,627 to the Public
4 Arts Fund for the payment of operating expenditures and necessary capital outlays.
5 Section 7. That there is hereby appropriated the sum of $627.1 50 to the
6 Recreation Program Revenue Fund for the payment of operating expenditures and necessary
7 capital outlays.
8 Section 8. That there is hereby appropriated the sum of $376,097 to Cemetery
9 Fund for the payment of operating expenditures and necessary capital outlays.
10 Section 9. That there is hereby appropriated the sum of $11 OJ 92 to the interest
II and sinking fund for the general debt service for the purpose of paying the interest, principal
12 and reserve due on the general obligation bonds of the City not subject to statutory
13 exemptions and for redeeming such bonds as they mature.
14 Section 10. That there is hereby appropriated the sum of $8,693.415 to the interest
15 and sinking fund for general debt service for the purpose of paying the interest, principal and
16 reserve due on the public service tax bonds of the City not subject to statutory exemptions
17 and for redeeming such bonds as they mature.
18 Section II. That there is hereby appropriated the sum of $5,722.500 to the
19 General Capital Improvement Fund for the payment of capital outlays pursuant to the terms
20 of the above budget.
21 Section 12. That there is hereby appropriated the sum of $23,828.300 to the
22 Utility Capital Improvement Fund for the payment of capital outlays pursuant to the terms of
23. ' the above budget.
24 Section 13. That there is hereby appropriated the sum of $4,297.334 to the Fire
25 Assessment Fund for the payment of operating expenditures and necessary capital outlays.
26 Section 14. That there is hereby appropriated the sum of $33,034.253 to the Water
27 and Sewer Utility Fund for operating expenditures and necessary capital outlay that includes
28 the sum of $5.362,635 to the Water and Sewer Utility Fund for the purpose of paying debt
29 service due on the Water and Sewer Revenue Bonds.
30 Section 15. That there is hereby appropriated the sum of $2,576.257 to the Golf
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I Course Revenue Fund for operating expenditures and necessary capital outlays.
2 Section 16. That there is hereby appropriated the sum of $8,509,564 to the Solid
3 Waste Fund for the payment of operating expenditures and necessary capital outlays.
4 Section 17. That there is hereby appropriated the sum of $278,555 to the
5 Transportation Fund for the payment of operating expenditures and necessary capital
6 outlays.
7 Section 18. That there is hereby appropriated the sum of $6.227.409 to the Fleet
8 Maintenance Fund for the payment of operating expenditures and necessary capital outlays.
9 Section 19. That there is hereby appropriated the sum of $322.1 99 to the
10 Warehouse Fund for the payment of operating expenditures and necessary capital outlays.
II Section 20. That there is hereby appropriated the sum of $2,971,159 to the Self-
12 Insurance Fund for the payment of operating expenditures.
13 Section 21. All delinquent taxes collected during the ensuing fiscal year as
14 proceeds from levies of operation millages of prior years are hereby specifically
15 appropriated for the use of the General Fund.
16 Section 22. If any clause, section or other part of this Resolution shall be held by
17 any court of competent jurisdiction to be unconstitutional or invalid, such unconstitutional
18 or invalid part shall be considered as eliminated and shall in no way affect the validity of the
19 remaining portions of this Resolution.
20 Section 23. All Resolutions or parts of Resolutions in conflict herewith are hereby
21 repealed to the extent of such conflict.
22 Section 24. This Resolution shall become effective immediately upon passage.
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2 PASSED AND ADOPTED this 22nd day of September, 2009.
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18 Comm lOner - Marlene Ross
19 ATTEST:
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S:\CA\RESO\Budgef\2009~IO BudgetReso Final Budget.doc
Exhibit A
- City of Boynton Beach
Total Citywide Budget. Fiscal Year 2009 - 2010
SPECIAL DEBT CAPITAL INTERNAL
Millage Per TOTAL ALL GENERAL REVENUE SERVICE PROJECTS ENTERPRISE SERVICE
$1,000 FUNDS FUND FUNDS FUNDS FUNDS FUNDS FUNDS
ESTIMATED REVENUES Exhibit B Exhibit C Exhibit D Exhibit E Exhibit F Exhibit G
Ad Valorem Taxes:
General Fund 6.7626 $ 30,343,000 $ 30,343,000 $ $ $ $ $
Voted Debt 0.0000
Less TIF Transfer Out to CRA (4,258,000) (4,258,000)
Franchise Taxes 4,820,000 4,820,000
Utility Taxes 8,521,000 8,521,000
Local Option Gas Tax 1,120,000 1,120,000
Licenses & Permits 2,257,000 2,257,000
Intergovernmental Revenue 7,159,000 7,159,000 -
Charges for Services 60,352,602 4,922,000 942,200 48,164,500 6,323,902
Fines & Forfeitures 178,000 178,000
Special Assessments 3,686,895 3,686,895 -
Investment Earnings 2,144,700 757,000 55,700 9,000 752,000 373,000 198,000
Bond Proceeds 11,100,000 11,100,000
Miscellaneous 5,194,495 436,000 103,500 4,186,895 395,100 73,000
TOTAL REVENUES 132,618,692 46,614,000 2,221,400 8,530,000 19,725,790 48,932,600 6,594,902
Transfers In From Other Funds 25,391,658 22,223,334 250,700 337,800 2,579,824
Transfers In From Unbudgeted Funds 641,649 200,000 441,649
Fund Balances - Beginning of Year 95,498,878 18,250,916 5,257,135 1,906,236 51,971,806 13,052,029 5,060,756
TOTAL REVENUES, TRANSFERS IN & FUND BALANCES $254,150,877 $ 87,288,250 $ 7,920,184 $ 10,436,236 $ 71,948,296 $ 62,322,429 $ 14,235,482
EXPENDITURE APPROPRIATIONS:
General Government $ 12,658,190 $11,206,190 $ 1,000 $ 7,000 $ 1,444,000 $ $
Public Safety 48,799,134 48,799,134
Physical Environment 6,472,933 1,172,117 5,300,816
Transportation 3,843,862 2,602,307 963,000 278,555
Culture/Recreation 11,008,943 7,283,291 1,036,016 171,500 2,518,136
Special Projects 526,727 526,727
Water/Sewer Services 47,087,391 24,328,300 22,759,091
Internal Services 8,017,005 8,017,005
Debt Service 8,109,242 2,746,607 5,362,635
TOTAL EXPENDITURE APPROPRIATIONS 146,523,427 71,063,039 1,563,743 2,753,607 26,906,800 36,219,233 8,017,005
Appropriated Transfers Out to Other Funds 25,391,658 1,474,295 1,242,871 6,050,000 6,941,334 8,179,396 1,503,762
TOTAL APPROPRIATED EXPENDITURES & TRANSFERS 171,915,085 72,537,334 2,806,614 8,803,607 33,848,134 44,398,629 9,520,767
Fund Balances - End of Year 82,235,792 14,750,916 5,113,570 1,632,629 38,100,162 17,923,800 4,714,715
TOTAL APPROPRIATED EXPENDITURES,
TRANSFERS OUT, FUND BALANCES / NET ASSETS $254,150,877 $ 87,288,250 $ 7,920,184 $ 10,436,236 $ 71,948,296 $ 62,322,429 $ 14,235,482
. City of Boynton Beach
General Fund Appropriated Expenditures & Transfers - Fiscal Year 2009 .2010
City Commission $ 252,268
City Manager 582,166
City Hall 2,069,454
Public Affairs 147,900
City Clerk 565,671
Financial Services 1,217,520
Information Technology Services 1,744,814
Geographical Information Services 421,149
Human Resources 980,992
Organizational Development 162,888
City Attorney 468,456
Planning & Zoning 928,986
Facilities Management 1,686,289
GENERAL GOVERNMENT 11,228,552
Police 24,592,095
Communications 2,114,343
Code Compliance 1,145,326
Animal Control 190,109
Fire 19,309,279
Emergency Management 113,430
Development Administration 396,245
Building 1,923,916
Business Tax 302,438
PUBLIC SAFETY 50,087,180
Public Works 277 ,438
Engineering 901,647
PHYSICAL. ENVIRONMENT 1,179,085
Streets Maintenance 1,028,181
Forestry & Grounds 1,662,282
TRANSPORTATION 2,690,462
Library 2,514,770
Recreation 2,615,785
Parks Maintenance 2,221,500
CUL TURE/RECREATION 7,352,055
Total Appropriated Expenditures & Transfers $ 72,537.334
- City of Boynton Beach
Special Revenue Funds Appropriated Expenditures & Transfers - Fiscal Year 2009 _ 2010
Local Option Community Public Recreation
TOTAL Gas Tax ImDrovement Art Proaram Proarams Cemetery
Fund Balances, Beginning
9-30-08 Balance $ 5,761,228 $ 808,705 $ 386,785 $ (109,182) $ 67,919 $ 4,607,001
9/30/2009 Est. Operations
Revenues 2,912,569 1,221,553 618,147 120,670 674,248 277,951
Expenditures 13.416,662) 11.676.00m 1760.171 ) 1134.519) 1539.789) 1306.183)
Fund Balances, Beginning 5.257.135 354.258 244.761 1123.031) 202.378 4.578.769
Revenues:
Local Option Gas Tax 1,120,000 1,120,000 - - - -
Charges for Services 942,200 - - 172,200 611,000 159,000
Intergovernmental - - - - -
Investment 55,700 6,700 10,000 - 3,000 36,000
Miscellaneous 103,500 - 88,500 12,000 3,000
Transfers In 441,649 - 441,649 - - -
2,663,049 1,126,700 540,149 172,200 626,000 198,000
$ 7,920,184 $ 1.480,958 $ 784,910 $ 49,169 $ 828,378 $ 4,776,769
Expenditures & Transfers:
General Govemment 1,000 1,000 - - - -
Culture/Recreation 1,036,016 - - 146,627 532,150 357,239
Special Projects 526,727 - 526,727 - - -
Transfers Out 1,242,871 1,125,700 3,313 - 95,000 18,858
Total Appropriated Expenditures & Transfers 2,806,614 1,126,700 530,040 146,627 627,150 376,097
Fund Balances, Ending 5,113,570 354,258 254,870 (97.458) 201 ,228 4,400,672
$ 7,920,184 $ 1,480,958 $ 784,910 $ 49,169 $ 828,378 $ 4,776,769
. City of Boynton Beach
Debt Service Funds Appropriated Expenditures & Transfers - Fiscal Year 2009 - 2010
General Public Service
Obligation Tax
TOTAL 1992 Bond Revenue Bond
Fund Balances, Beginning
9-30-08 Balance $ 2,124,815 $ 252,417 $ 1,872,398
9/30/2009 Est. Operations
Revenues 4,450,831 223,237 4,227,594
Expenditures (4,669,410) (224,671) (4,444,739)
Fund Balances, Beginning 1,906,236 250,983 1,655,253
Revenues:
Ad Valorem Tax - - -
Utility Taxes 8,521,000 - 8,521,000
Investment 9,000 - 9,000
Miscellaneous - - -
8,530,000 - 8,530,000
$ 10,436,236 $ 250,983 $ 10,185,253
Expenditures:
Debt Service & Fiscal Agent 2,746,607 110,192 2,636,415
Transfer Out 6,050,000 - 6,050,000
General Government 7,000 - 7,000
Total Appropriated Expenditures & Transfers 8,803,607 110,192 8,693,415
Fund Balances, Ending 1,632,629 140,791 1,491,838
$ 10,436,236 $ 250,983 $ 10,185,253
- City of Boynton Beach
Capital Projects Funds Appropriated Expenditures & Transfers - Fiscal Year 2009 - 2010
CaDitallmDrovement Plans Fire
TOTAL General Utilitv Assessment
Fund Balances, Beginning
9-30-08 Balance $ 84,378,642 $ 25,325,705 $ 54,075,130 $ 4,977,806
9/3012009 Est. Operations
Revenues 18,966,278 6,481,387 944,215 11,540,676
Expenditures (51,373,114) (13,035,532) (31,121,538) (7,216,044)
Fund Balances, Beginning 51,971,806 18,771,560 23,897,807 9,302,438
Revenues:
Ad Valorem Tax
Local Option Gas Tax -
Utility Taxes -
Intergovernmental Revenues - -
Charges for Services -
Bond Proceeds 11,100,000 - 11,100,000
Special Assessments 3,686,895 151,895 3,535,000
Grants 1,100,000 -
Rents & Royalties - -
Investment 752,000 250,000 322,000 180,000
Fie Assessment Funds 4,186,895 500,000 151,895 3,535,000
Transfers In 250,700 250,700
19,976,490 1,000,700 12,825,790 7,250,000
$ 71 ,948,296 $ 19,772,260 $ 36,723,597 $ 16,552,438
Expenditures:
General Government 1,444,000 1,444,000 -
Public Safety - -
Culture & Recreation 171,500 171,500
Transportation 963,000 963,000 -
Water & Sewer Services 23,828,300 23,828,300
Debt Service
Fiscal Agent - - -
Transfers Out 6,941,334 3,144,000 3,797,334
Special Projects 500,000 - 500,000
Total Appropriated Expenditures & Transfers 33.848,134 5,722,500 23,828,300 4,297 ,334
Fund Balances, Ending 38,100,162 14,049,760 12,895,297 12,255,104
$ 71,948,296 $ 19,772,260 $ 36,723,597 $ 16,552,438
. City of Boynton Beach
Enterprise Funds Appropriated Expenditures & Transfers. Fiscal Year 2009.2010
Water / Sewer Golf Solid
TOTAL Utilitv Course Waste Transportation
Unrestricted Net Assets, Beginning of Year
9-30-08 Balance $ 19,156,899 $ 11,988,368 $ 3,547,717 $ 3,499,489 $ 121,325
9/30/2009 Est. Operations
Revenues 42,324,805 30,437,401 2,477,599 9,153,440 256,365
Expenditures (48,429,675) (36,989,010) (2,557,158) (8,607,595) (275,912)
Unrestricted Net Assets, Beginning of Year 13,052,029 5,436,759 3,468,158 4,045,334 101,778
Revenues:
Charges for Services 48,164,500 37,515,000 1,990,000 8,650,000 9,500
Investments 373,000 220,000 40,000 110,000 3,000
Miscellaneous 395,100 25,000 350,900 1,200 18,000
Transfers In 337,800 101,000 - 11,800 225,000
49,270,400 37,861,000 2,380,900 8,773,000 255,500
$ 62,322,429 $ 43,297,759 $ 5,849,058 $ 12,818,334 $ 357,278
Expenditures:
Physical Environment 5,300,816 . - 5,300,816 .
Culture/Recreation 2,518,136 - 2,518,136 - -
Water/Sewer 22,759,091 22,759,091 . - -
Debt Service 5,362,635 5,362,635 - - -
Transfers Out 8,179,396 4,912,527 58,121 3,208,748 -
Transportation 278,555 - - - 278,555
Total Appropriated Expenditures & Transfers 44,398,629 33,034,253 2,576,257 8,509,564 278,555
Unrestricted Net Assets, End of Year 17,923,800 10,263,506 3,272,801 4,308,770 78,723
$ 62,322,429 $ 43,297,759 $ 5,849,058 $ 12,818,334 $ 357,278
. City of Boynton Beach
Internal Service Funds Appropriated Expenditures & Transfers - Fiscal Year 2009 - 2010
Fleet Self
TOTAL Maintenance Warehouse Insurance
Unrestricted Net Assets, Beginning of Year
9-30-08 Balance $ 5,746,047 $ 4,851,325 $ 66,048 $ 828,674
9/30/2009 Est. Operations
Revenues 9,082,416 5,257,668 288,036 3,536,712
Expenditures (9,767,707) (5,642,118) (315,346) (3,810,243)
Unrestricted Net Assets, Beginning of Year 5,060,756 4,466,875 38,738 555,143
Revenues:
Charges for Services 6,323,902 3,027,341 322,795 2,973,766
Investments 198,000 148,000 - 50,000
Miscellaneous 73,000 50,000 3,000 20,000
Transfers In 2,579,824 2,579,824 - -
9,174,726 5,805,165 325,795 3,043,766
$ 14,235,482 $ 10,272,040 $ 364,533 $ 3,598,909
Expenditures:
Internal Services 8,017,005 4,727,409 318,437 2,971,159
Depreciation - . - -
Transfer Out 1,503,762 1,500,000 3,762 -
Total Appropriated Expenditures & Transfers 9,520,767 6,227,409 322,199 2,971,159
Unrestricted Net Assets, End of Year 4,714,715 4,044,631 42,334 627,750
$ 14,235,482 $ 10,272,040 $ 364,533 $ 3,598,909