HomeMy WebLinkAboutR-2003-109 2003 Mid Year budget adjustments RESOLUTION NO. 2003-109
A RESOLUTION OF THE CITY OF DANIA BEACH,
FLORIDA, APPROVING FUND TRANSFERS AND
APPROPRIATION OF FUNDS FOR FISCAL YEAR
2002-2003 AS A MID-YEAR AMENDMENT;
PROVIDING THAT ALL RESOLUTIONS OR PARTS
OF RESOLUTIONS IN CONFLICT HEREWITH BE
REPEALED TO THE EXTENT OF SUCH CONFLICT;
FURTHER, PROVIDING FOR AN EFFECTIVE DATE.
WHEREAS, the City Commission of Dania Beach approved a budget for fiscal
year 2002-2003 in September 2002; and
WHEREAS, in April the Finance Department performed a mid-year review and
projected the year-end expenditures and revenues of all funds for Fiscal Year 2003;
and
WHEREAS, the management comment in the FY 2002 financial report indicated
that all City's fund should provide a budget according to requirement of the State
Auditor's General; and
WHEREAS, certain changes to said fiscal year budget of appropriations for
expenditures are identified.
NOW, THEREFORE, BE IT RESOLVED BY THE CITY COMMISSION OF THE
CITY OF DANIA BEACH, FLORIDA:
Section 1. That the General Fund, and Capital Projects Fund Budget for the
fiscal year 2002-2003 be hereby amended as per Attachment "A".
Section 2. That the Donation Fund, the Debt Service Fund and the Grant Fund
are hereby appropriated as per Attachment "B".
Section 3. That this resolution shall be in force and take effect immediately
upon its passage and adoption.
1 RESOLUTION NO. 2003-109
• PASSED AND ADOPTED THIS 13 day of May, 2003.
ATTEST:
OB ANTO
MAYOR — COMMISSIONER
CH RLENE J NSON
CITY CLERK
ROLL CALL:
COMMISSIONER CHUNN - YES
COMMISSIONER FLURY - YES
COMMISSIONER MIKES - YES
VICE-MAYOR MC ELYEA - YES
MAYOR ANTON - YES
APPROVED AS TO F M AND CORRECTNESS:
BY: r� ` : Ak
THO AS . A R
CITY ATTORNEY
2 RESOLUTION NO. 2003-109
Budget Transfers/Appropriations Revised
FY 2003 Mid Year Revisions Attachment"A"
Current Increase Revised
FY 2003 Budget (Decrease) Budget Explanation
GENERAL FUND
Administration
001-12-0210-53-310 $217,500 ($10,000) $207,500 Fund City's Clerk's Deficit
Professional Services
001-12-0210-53-315 $50,000 $57,650 $107,650 Legal and Consultant's Fee
Airport Consult/Legal
001-12-0210-59-920 $294,340 ($135,875) $158,465 Fund deficits
Contingency
City Clerk's
001-12-0300-53-495 $40,100 $5,000 $45,100 Sept. 2002 Election Exp.
Election
001-12-0300-51-130 $0 $5,000 $5,000 Catch up minutes
Part-time Salaries
Information Services
001-13-0410-53-310 $20,960 $8,225 $29,185 e-mail records management
Professional Svc
Legal Counsel
001-14-0600-53-308 $75,000 $19,000 $94,000 Labor related issues
Other Legal Services
001-14-0600-53-313 $90,000 $40,200 $130,200 Foreclosures/Land sale
Ryan & Ryan Legal Svc
Fire Rescue Department
001-22-0800-51-260 $148,859 $102,183 $251,042
Accrued Leave Buyback
001-22-0800-51-210 $282,372 $6,335 $288,707
FICA Taxes
001-22-08000-51-215 $66,038 $1,482 $67,520
Medicare Taxes
aa::.l v'vsd�32�uPs&'.c:�9.�.. , .....k.:. •@ram `S 7&wj
Personal Services
001-13-0510-51-260 $45,000 ($45,000) $0 Fund Fire Accured Leave
® Accrued Leave
001-13-0510-51-250 $17,500 ($10,000) $7,500 Fund Accured Leave
Unemployment Comp. 111,11111
Budget Transfers/Appropriations Revised
FY 2003 Mid Year Revisions Attachment"A"
Current Increase Revised
FY 2003 Budget (Decrease) Budget Explanation
GENERALFUND
Recreation Department
001-72-1521-51-120 $183,587 $25,081 $208,668
Accrued Leave Buyback
001-72-1521-51-210 $19,658 $1,555 $21,213
FICA Taxes
001-72-1521-51-215 $4,597 $364 $4,961
Medicare Taxes
001-72-1530-59-910 $0 $45,000 $45,000 BBIP Grant disallowed
Transfers to Grant Fund expenses
001-72-1500-53-526 $4,500 $15,500 $20,000 Flag, flagpole and fighting at
Miscellaneous Supplies all parks
Building Division
• 001-59-1020-51-310 $67,000 $26,000 $93,000 Increase planning review -
Professional Services new developments
Revenues: Increase ( )
001-30-3220-32-200 ($474,282) ($26,000) ($500,282) Fund planning review costs
Building Permit Fees
001-30-3632-36-328 ($47,500) ($60,500) ($108,000) Fund BBIP Grant/Flags
Recreation Impact Fees
001-30-3430-34-342 ($681,175) ($30,860) ($712,035) Fund deficits
Garbage/Recycling Rev.
001-30-3640-36-405 $0 ($40,340) ($40,340) Fund deficits
Sales of Surplus Property
x
Total $0
Budget Transfers/Appropriations Revised
FY 2003 Mid Year Revisions Attachment°A°
Current Increase Revised
Explanation
FY 2003 Budget (Decrease) Budget
CAPITAL PROJECTS FUND
Law Enforcement
300-21-0700-56-620 $260,863 ($10,000) $250,863 Surplus
803 Building 73
Recreation
300-72-1530-56-636 $0 $10,000 $10,000 Install Lighting at Griffin
Griffin Marine Park Improv Marine Park
300-31-1131-53-310 $0 $300,000 $300,000
Canal Dredging
Revenues: Increase ( )
300-30-3430-34-390/1 $0 ($100,000) ($100,000) Contributions for Canal
Broward County Dredging Project
300-30-3430-34-392 $0 ($200,000) ($200,000) Contributions for Canal
S.R. Water Mgmt. Dredging Project
75
Total $0
a ,�
Budget Appropriation for Donation Fund, Debt Service Fund Revised
and Grant Fund for FY 2003 Mid-Year Appropriation Attachment°B°
Donation Fund
Account Number Account Description Amount
Revenues:
104-30-3800-38-940 Appropriate Fund Balance (11,801)
104-30-3669-36-270 M.L. King Donation (1,700)
104-30-3669-36-280 Centennial Celebration (250)
Total Revenue (13,751)
Expenditures
104-21-0762-53-310 Law Enforcement 4,500
104-74-1545-53-522 M.L. King Banquet 4,191
104-74-1546-53-310 Centennial Celebration 250
104-79-1041-53-310 I.T. Parker House Relocation refunds i 2,450
104-72-1525-53-400 Bahamas Baseball 2,360
Total Expenditures 13,751
Debt Service Fund
® Revenues:
210-30-3800-38-100 Transfers In (210,025)
Total Revenue (210,025)
Expenditures:
210-72-1521-57-710 Debt Service - Principal 70,000
210-72-1521-57-720 Debt Service - Interest 140,025
Total Expenditures 210,025
Grant Fund
Revenues:
103-30-3313-31-390 F.I.N.D. Grant 180,000
103-30-3800-38-310 Transfers In 45,000
103-30-3379-33-777 BBIP Grant (45,000)
Total Revenue 180,000
Expenditures:
103-37-1131-53-310 Canal Dredging 180,000
® Total Expenditures 180,000
Agenda Request Form
City of Dania Beach
Agenda Item:
Date of Commission meeting: 5/13/2003
Description of Agenda Item: Approved Mid-Year Adjustment to FY 2003 Budget
Commission action being requested:
Adopt Resolution or Ordinance g Expenditure ❑ Award BID/ RFP ❑
Presentation ❑ General approval of item ❑ Continued from meeting
Clther(Please explain) ��...; � �a a
Summaryoexplanatioon and background
' r
The Finance Department performed a mid-year analysis of revenues and expenses, and based on this
analysis projected a year-end finances as of September 30, 2003. Certain line items in the
Governmental funds are presented to the Commission for approval for mid-year adjustments.
Attached exhibits and additionallbackup materials (Please list):
. .,.... � .
Staff memo
Resolution
Attachments "A" and "B" to resolution
For purchasing requests ONLY
Department: Amount:
Fund: General: ❑ Water: ❑ Sewer: ❑ Stormwater: ❑ Grants: ❑ Capital: ❑
Account Name: Account Number:
Submitted by. Patricia Varney Date: 5/7/2003
Department Director. Date:
Admin. Services Director. Date:
• Finance Director. Patricia Varney Date: 5/7/2003
City Manager. Ivan Pato Date: 5/7/2003
CITY OF DANIA BEACH
DEPARTMENT OF FINANCE
MEMORANDUM
TO: Ivan Pato, City Manager Memo: DF-03-022
FROM: Patricia Varney, Director of Finance
1
DATE: April 30, 2003
SUBJECT: Mid-year Review of FY 2003 budget
Purpose
Forecast City's finances as of September 30, 2003.
Background
The Finance Department analyzed the city's revenues and expenditures as of March 30, 2003 and based
on this analysis a projection of year end finances was performed. The analysis is as follows:
General Fund:
® The General Fund revenue is forecasted to be within budget. Certain revenues such as state revenue
sharing, fire inspection fees, and interest earnings are projected to be under budget. Other revenues which
include contractor's registration fees, fire revenue sharing, transfers from perpetual care and cost recovery
are indicating a deficit due to budget error. The contractor's registration fees and fire revenue sharing are
no longer an allowable source of revenues, and cost recovery should not be recognized as revenue as it is
mainly a pass through of expenses to the contractor. However, these shortfalls are offset by revenues such
as electric franchise and utility taxes, half cents sales tax and permit fees which are forecasted to be over
the budget.
As for expenditures,transfers or appropriations are required for the following departments:
I) Airport Related Expenses: $57,650 is required in General Administration.
As of 3/31/03, the Airport related charges which included services performed by White and
Case and Brenda Chalifour have exceeded the budget by $7,650. An additional $50,000 is
projected from April to September 30, 2003.
Fund Transfer: $57,650 from contingency.
2) City Clerk: $10,000.
The City Clerk Department is projected to have a shortfall due to $5,000 costs from the
Supervisor of Elections Office for the September 2002 ballot regarding"Term Limit". An
additional $5,000 is also required for the funding of additional resources to assist in
transcribing of commission minutes. As of February 28, 2003, there is a backlog of nineteen
meetings for minutes to be transcribed.
• Fund Transfer: $10,000 from City Administration
3) Legal Counsel: $59,200.
$40,200 is needed to fund for services provided by Ryan and Ryan. The cost increase as
• compared to budget is mainly due to accelerated foreclosure activities and continuous complex
high profile cases. Also included is the commission and closing costs of the three confiscated
properties that the City recently sold.
As for the City Attorney, Weiss, Serota, Helfman, Pastoriza& Guedes, P.A.,the City only
budgeted $75,000 for specialized services according to the proposal submitted by the firm. As
of March 30, 2003, the City has already expended $65,935.80 mainly due to the increase of
labor related matters. An additional funding of$19,000 is projected for year end which will
include an additional $6,500 in labor attorney costs with regard to the completion of the Civil
Service document and handling of certain employee grievances. A detailed analysis of
specialized services as of 3/30/03 is as follows:
LAWSUITS COSTS LAND REAL TELECOM. LABOR AIRPORT
USE ESTATE
As of 3/30/03 10,166.99 1,322.17 21,593.02 4,192.18 6,569.08 21,792.36 300.00
Org.Budget 20,000.00 - 30,000.00 - 20,000.00 5,000.00 -
Balance 9,833.01 (1,322,17) 8,406.98 (4,192.18) 13,430.92 (16,792.36) (300.00)
Shortages (1,322,17) (4,192.18) (16,792.36) (300.00)
City Administration recently sold three pieces of confiscated properties in the amount of
$73,900. The amount $33,560 has already been recognized at fiscal year ending September
• 30, 2002 based on assessed value. The additional amount of$40,340 will be recognized as
additional revenue in FY 2003. Staff is recommending appropriating this additional amount to
fund part of the deficit.
City Administration also recognized some additional revenues from recycling in the amount of
approximately $42,000 due to some indeterminate language in the contract. Staff is
recommending appropriating $18,860 of this revenue to fund the remaining of the deficit in
legal services.
Budget Appropriation: $59,200 Sale of Surplus Property, recycling revenues and City
Attorney Professional Service
4) Fire Rescue Department: $110,000.
Previous administration allowed sick and vacation accruals to be above the accrued limit.
Current administration is in the process of correcting this problem,to derive funding for
allowing employees to buyback the exceeded amount. This will cost the City approximately
$122,000 in salaries account and fringe benefits. Currently the department is projecting
surplus in some line items, thus reducing the amount required for the Fire Rescue Department
to approximately$110,000.
Staff is recommending to appropriate $12,000 of the revenue generated from the recycling
revenues to fund part of the deficit. Further, in the Personal Services Division,there is a
budget of$45,000 Accrued Leave Buyback available. Based on the first two quarters of
Unemployment Compensation claims, a$10,000 surplus is projected in this line item,
therefore, making a total of$55,000 available to be transferred to Fire Rescue Department.
Fund Transfer: $55,000 from Personal Services Division and$43,000,from Contingency.
Budget Appropriation: $12,000 Recycling Revenues and Salaries Account.
5) Recreation Department:
This department is also experiencing the same situation as the Fire Rescue Department for
accrued sick and vacation time that exceeded the limit. The amount needed for Recreation is
$27,000.
Fund Transfer: $27,000 from Contingency
6) Growth Management, Building Division: $26,000.
This is mainly due to the increase in volume for services provided by Broward County for
building plans review and building inspection services because of new developments.
Budget Appropriation: $26,000 for Permits Revenue and Professional Services
7) Debt Service: $97,000.
Due to budget error of allocating the debt service incorrectly, the General Fund will have to
reduce the amount"Transfer to Capital Projects Fund" by $97,000 to cover the debt payment
correctly. This is mainly a housekeeping issue and does not affect the spending level.
A total Contingency transfer from the above is $127,650. After these transfers the City will have
$166,690 available in the contingency fund.
Capital Projects Fund:
The construction costs for the 803 Police Sub-station is currently under the budget and is forecasted to
® realize a surplus of approximately $15,000. Staff is recommending to appropriate part of this surplus
$10,000 for the installation of the lighting at the Griffin Marine Park.
The City received funding from Broward County and South Florida Water Management District for the
dredging canal project. These funds need to be appropriated for budget purpose.
Funds Transfer: $10,000 from Police Sub-Station to Griffin Marine Park
Budget Appropriation: $300,000 in contributions and$300,000 in professional services.
Water and Sewer Fund:
These two funds are operating within its budget.
Stormwater Fund:
This fund may experience a very small deficit which is also due to the correction of the accrued sick and
vacation time.
Grant Fund:
Due to a change by prior administration to the project for the Broward Boating Improvement Program
(BBIP) grant of which it was not reported to the agency for approval of the alternate project,the City is
facing the risk of losing the entire grant in the amount of$155,000. Ms. Bonnie Temchuk is working
diligently to convince the BBIP Board that this project did meet all requirements of the agreement except
for the two amenities that were removed by prior administration. BBIP Board will be holding an
emergency meeting in June to address this issue. Should this issue be reconciled, the City will be eligible
for $110,000 reimbursement and the City will have to derive funding of the additional $45,000. Staff is
recommending appropriating $45,000 from the Parks Impact Fee.
• Further a funding of$15,500 is requested for the installation of flagpoles and lighting in different parks.
This will also be appropriated from the Parks Impact fee.
After the above appropriations, the Parks Impact Fee will have an available balance of$276,000.
City of Dania Beach received an award from Florida Inland Navigation District for a grant of$180,000 to
perform canal dredging services. The appropriation of the revenue and expenses is required.
In order to comply with the auditor's comment that all funds should be budgeted, the following two funds
need to be budgeted as they were not appropriated at the beginning of the fiscal year:
Donations Fund:
Expenditures:
Law Enforcement(for the canine unit) $ 4,500
M.L. King Banquet $4,191
Centennial Celebration $ 250
I.T. Parker House Relocation refunds $ 2,450
Totals $11,391
Revenues:
Appropriate Fund Balance $ 9,441
• M.L. King Donation $ 1,700
Centennial Donation $ 250
Totals $11,391
Debt Service Fund:
Expenditures:
Debt Service—Principal $ 70,000
Debt Service—Interest $140,025
Totals $210,025
Revenues:
Transfer from General Fund $210,025
•