The URL can be used to link to this page

Home My WebLink AboutCity of Tamarac Ordinance O-2009-0091 Temp. Ord. #2181 August 31, 2009 Page 1 CITY OF TAMARAC, FLORIDA ORDINANCE NO. 0-2009- Q� AN ORDINANCE OF THE CITY COMMISSION OF THE CITY OF TAMARAC, FLORIDA, ADOPTING THE BUDGET FOR THE GENERAL FUND AND EACH OF THE OTHER OPERATING FUNDS AND THE CAPITAL IMPROVEMENTS FUND FOR THE FISCAL YEAR 2010; ALLOCATING, APPROPRIATING, AND AUTHORIZING EXPENDITURES AS PRESENTED IN THE BUDGET; PROVIDING FOR THE REVENUES NECESSARY TO FUND THE EXPENDITURES OF EACH OF THE FUNDS; AUTHORIZING BUDGETARY CONTROL BY DEPARTMENT TOTAL FOR ALL APPROPRIATIONS; PROVIDING FOR CONFLICTS; PROVIDING FOR SEVERABILITY; AND PROVIDING FOR AN EFFECTIVE DATE. WHEREAS, the Fiscal Year 2010 Operating and Capital Improvement Budget estimate of the revenues and other sources and the requirement for expenditures and other uses of all City Operating Funds, Departments, Divisions and Offices has heretofore been prepared by the City Manager of the City of Tamarac and submitted to the City Commission, all as required by Section 7.02 of the Charter of the City; and WHEREAS, the personnel complement will be amended to incorporate those changes contained in the Fiscal Year 2010 Budget once approved; and WHEREAS, heretofore the City Commission has received said proposed annual budget for the Fiscal Year 2010 beginning October 1, 2009 as recommended by the City Manager, and has conducted a public workshop to analyze and revise said proposed annual budget; and Temp. Ord. #2181 August 31, 2009 Page 2 WHEREAS, the City Commission has summarized the budget in advertisements in newspapers of general circulation and has held public hearings thereon; and WHEREAS, the public has had available to them copies of such budget and the opportunity to express themselves concerning the provision thereof at Public Hearings thereon; and WHEREAS, the City Commission received and reviewed said recommendations and comments by the public and in the course of public hearings and workshops certain modifications in the originally proposed budget were made; and WHEREAS, typographical corrections from the Proposed Budget document will be printed in the Adopted Budget; and WHEREAS, the City Commission has determined the amount of money which must be raised to conduct the affairs of the municipality as required by all City Operating Funds, Departments, Divisions and Offices, for the Fiscal Year 2010 so that the business of the municipality may be conducted on a balanced budget, and has also determined the amount necessary to be raised by ad valorem taxes and other taxes upon all of the property, real and personal, within the corporate limits of the City of Tamarac; and WHEREAS, the City Manager recommends the appropriate appropriations for Fiscal Year 2010 be made; and WHEREAS, the City Commission of the City of Tamarac deems it to be in the best interest of the citizens and residents of the City of Tamarac to approve the budget for Fiscal Year 2010. 1 Temp. Ord. #2181 August 31, 2009 Page 3 NOW, THEREFORE, BE IT ORDAINED BY THE CITY COMMISSION OF THE CITY OF TAMARAC, FLORIDA: Section 1: That the foregoing "WHEREAS" clauses are hereby ratified and confirmed as being true and correct and are hereby made a specific part of this ordinance. Section 2: That the Operating and Capital Improvement Budget of the City of Tamarac for the Fiscal Year beginning October 1, 2009, as set forth in Exhibit A, and by this reference made a part thereof, be and the same is hereby approved, adopted and accepted as the Operating and Capital Improvement Budget of the City of Tamarac, Florida, for the Fiscal Year 2010. Section 3: That there be and there is hereby appropriated out of the Total Operating and Capital Outlay Budget to the several City Operating Funds, Departments, Divisions and Offices, for the Fiscal Year 2010, the several sums as set forth in Exhibit A and in the final Budget document as adopted by the City Commission. Section 4: That there is hereby appropriated for said Fiscal Year the several amounts set forth in the following tabulations which defines the City of Tamarac's departments or appropriation centers, consistent with the operating and capital improvement budget allocations, which shall permit said appropriations to occur consistent with Section 7.10(d) of the City Charter: General Fund Building & Code Compliance $1,763,800 Community Development $1,322,210 Finance $1,826,520 General Government $3,698,940 Other Funds Temp. Ord. #2181 August 31, 2009 Page 4 Information Technology $1,104,860 Non -Departmental $11,964,890 Parks & Recreation $3,998,770 Human Resources $909,960 Police Services $10,916,050 Public Works $7,270,200 TOTAL $44,776,200 Fire Rescue Fund $16,132,430 Risk Management Fund $2,276,850 Stormwater Management Fund $4,991,030 Utilities C.I.A.C. Fund $0 Utilities Operating Fund $19,237,120 Utilities R & R Fund $1,692,000 1998 General Obligation Bond Fund $258,700 General Capital Improvement Projects Fund $1,755,000 Revenue Bond Fund $2,601,700 Grants Fund $200,000 Community Development Block Grant Fund $392,720 State Housing Initiative Program Fund $6,430 Neighborhood Stabilization Fund $265,670 C Temp. Ord. #2181 August 31, 2009 Page 5 Section 5: That the City Manager, in accordance with Section 7.10 (d) of the City Charter, is authorized to make budgetary transfers within the above appropriation centers and from the nondepartmental to all other appropriation centers within the General Fund. Section 6: That the Fiscal Year 2010 Budget establishes limitations on expenditures/expenses by fund total, said limitation meaning that the total sum allocated to each fund for total expenditures/expenses may not be increased without specific authorization by a duly enacted resolution and/or ordinance effecting such amendment or transfer. Section 7: That when the City of Tamarac receives monies from any source, be it private or governmental, by Grant, gift, or otherwise, to which there is attached as a condition of acceptance, or any limitation regarding the use or expenditure of the monies received, the funds so received shall be appropriated by resolution and applied toward the purposes for which said funds were received. To ensure the integrity of the monies received by the City under Grants and Gifts, all monies received as contemplated above must, upon receipt, be segregated and accounted for based upon generally accepted accounting principles and where appropriate, placed into separate accounts from which any money drawn may only be disbursed and applied within the limitations placed upon the Grant or gift as aforesaid. Section 8: That the Fiscal Year 2010 Budget by fund be automatically amended to reappropriate encumbrances, contracts outstanding, capital outlay or projects reserved, or accrued funds from Fiscal Year 2009, and the City Manager is hereby authorized to carry out said reap pro priations and capital allocations. Temp. Ord. #2181 August 31, 2009 Page 6 Section 9: That the Director of Finance shall have the authority to reappropriate in Fiscal Year 2010 those unexpended appropriations from the Fiscal Year 2009 pertaining to any capital improvement project not yet completed; said projects having been previously approved by the City Commission. Section 10: That the Director of Finance shall have the authority to continue the conversion to the new accounting structures including, but not limited to, appropriate transfers as necessary for correct budgeting and accounting purposes. Section 11: That the City Manager shall have the authority to transfer interfund appropriations for completed projects to their original funding source; said funding having been previously approved by the City Commission. Section 12: That the City Clerk is authorized and instructed to keep a certified copy of this Ordinance and the budget provided for herein in the permanent files of the City of Tamarac. Section 13: That all Ordinances or parts of Ordinances in conflict herewith are hereby repealed to the extent of such conflict. Section 14: That if any provision of this Ordinance of the application thereof to any person or circumstance is held invalid, such invalidity shall not affect other provisions or applications of this ordinance than can be given affect without the invalid provision or application, and to this end the provisions of this Ordinance are declared to be severable. 1 1 1 Temp. Ord. #2181 August 31, 2009 Page 7 Section 15: That this Ordinance shall become effective immediately upon its passage and adoption. PASSED, FIRST READING, PASSED, SECOND READING, f T-` ST- MARION S -A EIN N, MC - CITY CLERK I HEREBY CERTIFY that I have approved this ORDINANCE as to form. DAY OF 2009. r BETH FLANSB M-TALABISCO, MAYOR RECORD OF COMMISSION VOTE: 1st Reading MAYOR FLANSBAUM-TALABISCO DIST 1: COMM. BUSHNELL 1A4V-1 DIST 2: V/M ATKINS-GRAD 0 n ' DIST 3: COMM. GLASSER �_a� DIST 4: COMM. DRESSLER RECORD OF COMMISSION VOTE: 2nd Reading MAYOR FLANSBAUM-TALABISCO DIST 1: COMM. BUSHNELL DIST 2: V/M ATKINS-GRAD { DIST 3: COMM. GLASSER _ DIST 4: COMM. DRESSLER CITY OF TAMARAC, FLORIDA GENERAL FUND SCHEDULE OF REVENUES AND TRANSFERS -IN TAXES Property Taxes Sales, Use, & Fuel Taxes Franchise Fees Utility Service Taxes Telecommunications Taxes Total Taxes CHARGES FOR SERVICES General Government Public Safety Physical Environment Transportation Culture/Recreation Total Charges for Services INTERGOVERNMENTAL State Shared Revenues Local Shared Revenues Shared Revenue --Local Govt Payments In Lieu of Taxes Total Intergovernmental LICENSES AND PERMITS Occupational Licenses Building Permits Total Licenses and Permits FINES AND FORFEITURES Judgements & Fines Violations of Ordinances Total Fines and Forfeitures MISCELLANEOUS Miscellaneous Revenues Investment Income Rent and Advertising Fees Disposition of Fixed Assets Sale of Surplus Materials Total Miscellaneous Total Revenues OTHER FINANCING SOURCES Administrative Svc. Fees Operating Transfers In Appropriated Fund Balance Total Other Financing Sources Total Revenue and Other Financing Sources FY 2008 FY 2009 FY 2010 Actual Budget Budget Annual $ Annual %a Change Change 21,284,959 19,631,700 18,406,000 (1,225,700) -6.24% 1,073,542 1,062,700 1,053,270 (9,430) -0.89% 4,784,526 4,946,800 4,900,000 (46,800) -0.95% 146,442 165,100 140,000 (25,100) -15.20% 3,046,865 2,763,400 3,030,700 267,300 9.67% 30,336,334 28,569,700 27,529,970 (1,039,730) -3.64% 114,268 95,900 129,500 33,600 35.04% 23,174 16,500 14,300 (2,200) -13.33% 1,005,155 562,300 551,400 (10,900) -1.94% 25,722 36,100 28,000 (8,100) -22.44% 643,658 680,600 753,700 73,100 10.74% 1,811,977 1,391,400 1,476,900 85,500 6.14% 5,101,174 5,393,300 4,355,300 (1,038,000) -19,25% 571,281 493,200 480,220 (12,980) -2.63% 44,486 59,300 58,100 (1,200) -2.02% 710,083 754,700 704,000 50,700 -6.72% 6,427,024 6,700,500 6,697,620 (1,102,880) -16.46% 761,685 811,600 714,470 (97,130) -11.97% 1,645,211 2,042,200 1,510,000 532,200 -26,06% 2,406,896 2,863,800 2,224,470 (629,330) -22,06% 355,384 321,300 317,840 (3,460) -1.08% 91,482 95,000 125,210 30,210 31.80% 446,866 416,300 443,050 26,760 6.43% 35,034 58,500 58,900 400 0.68% 743,090 662,000 565,920 (96,080) -14.51 % 666,899 668,200 667,600 (600) -0.09% 36,148 0 0 311,615 170,000 166,600 3,400 -2.00% 1,792,786 1,668,700 1,469,020 (99,680) -6.40% 43,221,883 41,490,400 38,731,030 (2,759,370) -6.65% 5,208,400 5,469,000 5,633,070 164,070 3.00% 381,000 400,100 412,100 12,000 3.00% 0 135,000 0 135,000 -100.00% 6,589,400 6,004,100 6,046,170 41,070 0.68% 48,811,283 47,494,500 44,776,200 1 (2,718,300) -6.72% City of Tamarac, Florida Financials 3-17 CITY OF TAMARAC, FLORIDA GENERAL FUND SCHEDULE OF EXPENDITURES AND TRANSFERS -OUT GENERALGOVERNMENT Commission Grants In Aid City Manager City Clerk Human Resources Financial Services City Attorney Information Technology Facilities Maintenance Boards and Committees Public Works Admin & Operations Fleet Services Public and Economic Affairs Business Revenue Total General Government PUBLIC SAFETY Police Services Code Enforcement Building Total Public Safety TRANSPORTATION Streets and Roads Total Transportation CULTURE / RECREATION Recreation Activities Aquatic Center Social Services Transport Services Customer Service Center Total Culture/Recreation PHYSICAL ENVIRONMENT Engineering Landscape and Irrigation Planning & GIS Recycling Services Parks Maintenance Total Physical Environment NON -DEPARTMENTAL DEBT SERVICE Total Expenditures Transfers Out -Fire Rescue Fund Transfers Out -Gen Cap Const Fund Transfers Out -Revenue Bond Fund Transfers Out -Utilities Transfers Out -Grants Match Fund Total Transfers Out Total Expenditures and Transfers Out FY 2008 FY 2009 FY 2010 Annual $ Annual % Actual Budget Budget Change Change 741,914 814,500 605,590 (208,910) -25.65% 97,750 127,684 97,740 (29,944) -23.45% 1,188,642 1,340,200 1,344,720 4,520 0.34% 509,383 594,400 686,190 91,790 15.44% 923,468 1,011,500 909,960 (101 ,540) -10,04% 1,745,021 1,852,400 1,826,520 (25,880) -1 ,40% 441,915 498,300 497,100 (1,200) -0.24% 989,285 1,495,600 1,104,860 (390,740) -26.13% 1,177,000 1,304,700 1,266,290 (38,410) -2,94% 97,734 105,800 91,000 (14,600) -13.83% 1,280,051 1,333,900 1,152,740 (181,160) -13.58% 761,639 989,100 645,980 (343,120) -34.69% 321,175 413,900 376,600 (37,300) -9.01 % 142,213 153,400 164,780 11,380 7,42% 10,417,190 _ 12,035,184 10,770,070 (1,265,114) -10.51% 9,905,673 10,415,500 10,916,050 500,550 4.81 % 436,815 555,200 541,080 (14,120) -2.54% 1 ,581 ,791 1,847,900 2,063,800 215,900 1 1.68% 11,924,279 12,818,600 13,620,930 702,330 5.48% 1,148,552 1,273,600 1,240,860 32,740 -2,57% 1,148,662 1,273,600 1,240,860 (32,740) -2.57% 2,212,865 2,505,100 2,284,410 (220,690) -8.81 % 1,833,695 2,052,900 668,220 (1,384,680) -67.45% 137,814 151,300 160,610 9,310 6.15% 433,521 447,100 455,330 8,230 1.849/6 0 138,900 430,200 291,300 209.72% 4,617,895 5,295,300 3,998,770 (1,296,530) -24.48% 498,708 540,400 473,350 (67,050) -12.41 % 1,060,573 1,100,000 1,034,170 (65,830) -5.98% 500,320 639,300 616,350 (22,950) -3.59% 124,413 327.000 317,000 (10,000) -3.06% 0 0 1,139,810 1,139,810 N/A 2,184,014 2,606,700 3,580,680 973,980 37.36% 1,002,723 1,989,400 2,599,380 609,980 30B6% 0 0 0 0 N/A 31,294,653 36,018,784 35 710,690 308,094 -0.86% 6,295,000 6,776,500 5,258,810 (1,517,690) -22.40% 6,063,000 1,898,916 1,005,000 (893,916) -47.08% 2,580,100 2,580,300 2,601,700 21,400 0.83% 0 20,000 0 (20,000) -100.00% 0 200,000 200,000 0 0.00% 14,938,100 11,475,716 9,065,510 2,410,206 -21.00% 46,232,753 47,494,500 44,776,200 2,718,300 _R-5.72% City of Tamarac, Florida Financials 3-18 CITY OF TAMARAC, FLORIDA GENERAL FUND BUDGETS OF REVENUES AND EXPENDITURES REVENUES Taxes Charges for Seances Intergovernmental Licenses and Permits Fines and Forfeitures Miscellaneous Other Sources Appropriated Fund Balance Operating Transfers In Total Revenues EXPENDITURES General Government Public Safety Transportation Culture / Rec. / Human Services Physical Environment Non -Departmental Transfers Out Total Expenditures Excess of Revenues Over (Under) Expenditures FY 2008 FY 2009 FY 2010 ' Annual $ Annual % Actual Budget Budget Change Change 30,336,334 28,569,700 27,529,970 (1,039,730) -3.64% 1,811,977 1,391,400 1,476,900 85,500 6,14% 6,427,024 6,700,500 5,597,620 (1,102,880) -16.46% 2,406,896 2,853,800 2,224,470 (629,330) -22.05% 446,866 416,300 443,050 26,750 6.43% 1,792,786 1,558,700 1,459,020 (99,680) -6.40% 5,208,400 5,469,000 5,633,070 164,070 3.00% 0 135,000 0 (135,000) -100.00% 381,000 400,100 412,100 12,000 3.00% 48,811,283 47,494,500 44,776,200 (2,718,300) -5.72% 10,417,190 12,035,184 10,770,070 (1,265,114) -10.51% 11,924,279 12,818,600 13,520,930 702,330 5.48% 1,148,552 1,273,600 1,240,860 (32,740) -2.57% 4,617,895 5,295,300 3,998,770 (1,296,530) -24.48% 2,184,014 2,606,700 3,580,680 973,980 37.36% 1,002,723 1,989,400 2,599,380 609,980 30.66% 14,938,100 11,475,716 9,065,510 (2,410,206) -21.00% 46,232,753 47,494,600 44,776,200 2,718,300) -6.72% 2,578,530 0 0 City of Tamarac, Florida Financials 3-19 CITY OF TAMARAC, FLORIDA FIRE/RESCUE FUND BUDGETS OF REVENUES AND EXPENDITURES REVENUES Special Assessments Fire Protection Services Emergency Service Fees Intergovernmental Investment Income Miscellaneous Operating Transfers In Total Revenues EXPENDITURES Personal Services Other Operating Charges Other Services and Charges Capital Outlay Total Expenditures Excess of Revenues Over (Under) Expenditures FY 2008 FY 2009 FY 2010 Annual $ Annual % Actual Budget Budget Change Chan4e 6,715,676 8,785,400 8,785,400 0 0.00% 174,750 186,000 141,940 (44,060) -23.69% 1,822,489 1,865,200 1,850,000 (15,200) -0.81 % 71,872 33,000 38,280 5,280 16.00% 98,319 120,000 56,000 (64,000) -53.33% 2,478 2,000 2,000 0 0.00% 6,783,000 6,776,500 5,258,810 1,517,690 -22.40% 15,668,584 17,768,100 16,132,430 1,635,670) -9.21% 12,552,403 13,642,900 12,718,120 (924,780) -6.78% 873,214 1,124,800 929,100 (195,700) -17.40% 2,488,500 2,566,600 2,485,210 (81,390) -3.17% 54,027 433,800 0 433 800 -100.00% 15,968,144 17,768,100 16,132,430 1,635,670) -9.21% 299,560 0 0 City of Tamarac, Florida Financials 3-20 CITY OF TAMARAC, FLORIDA GRANTS FUND BUDGETS OF REVENUES AND EXPENDITURES REVENUES Intergovernmental Investments & Misc. Operating Transfers In Total Revenues EXPENDITURES Current: Contingency/Grants Match Public Safety Culture / Recreation Physical Environment Risk Management Total Expenditures Excess of Revenues Over (Under) Expenditures FY 2008 FY 2009 FY 2010 Annual $ Annual % Actual Budget Budget Change Change 1,181,502 0 0 0 N/A 2,193 0 0 0 N/A 0 200,000 200,000 0 0.00% 1,183,695 200,000 200.000 0 0.00% 0 200,000 200,000 0 0.00% 103,240 0 0 0 N/A 443,245 0 0 0 N/A 557,714 0 0 0 N/A _77,301 _ 0 0 0 1,181,500^ 200,000 _ 200,000 0 _N/A_ 0.00% 2,195 0 0 City of Tamarac, Florida Financials 3-21 CITY OF TAMARAC, FLORIDA COMMUNITY DEVELOPMENT BLOCK GRANT FUND BUDGETS OF REVENUES AND EXPENDITURES REVENUES Grant Revenues Miscellaneous Total Revenues EXPENDITURES General Government Culture / Recreation Physical Environment Mousing Total Expenditures Excess of Revenues Over (Under) Expenditures FY 2008 FY 2009 FY 2010 Annual $ Annual % Artual Rudnet Budget Chance Chance 543,465 418,900 392,720 (26,180) -6.25% 53,081 0 0 0 N/A 596,646 418,900 392,720 (26,180) -6.25% 82,339 418,900 351,360 (67,540) -16.12% 58,975 0 41,360 41,360 N/A 122,508 0 0 0 N/A 332,725 0 0 0 N/A 596,547 418,900 392,720 (26,180) -6.25% (1) 0 0 City of Tamarac, Florida Financials 3-22 CITY OF TAMARAC, FLORIDA STATE HOUSING INITATIVE PROGRAM FUND BUDGETS OF REVENUES AND EXPENDITURES REVENUES Grant Revenues Miscellaneous Total Revenues EXPENDITURES General Government Housing Total Expenditures Excess of Revenues Over (Under) Expenditures FY 2008 FY 2009 FY 2010 Annual $ Annual % Actual Budget Budget Change Change 594,427 14,403 0 0 6,430 0 6,430 0 N/A N/A 608,830 0 6,430 6,430 N/A 75,402 533,428 0 0 6,430 0 6,430 0 N/A N/A 608,830 0 6,430 6,430 N/A 0 0 0 City of Tamarac, Florida Financials 3-23 CITY OF TAMARAC, FLORIDA NEIGHBORHOOD STABILIZATION GRANT FUND BUDGETS OF REVENUES AND EXPENDITURES REVENUES Grant Revenues Total Revenues EXPENDITURES General Government Total Expenditures Excess of Revenues Over (Under) Expenditures FY 2008 FY 2009 FY 2010 Annual $ Annual % Actual Budget Budget Change Change 0 0 265,670 265,670 N/A 0 0 265,670 266,670 N/A 0 0 265,670 265,670 N/A 0 0 265,670 266,670 NIA 0 0 0 City of Tamarac, Florida Financials 3-24 CITY OF TAMARAC, FLORIDA GENERAL OBLIGATION DEBT SERVICE BUDGETS OF REVENUES AND EXPENDITURES REVENUES Taxes Miscellaneous - Investment Income Total Revenues EXPENDITURES Debt Service: Principal Interest Total Expenditures Excess of Revenues Over (Under)Expenditures FY 2008 FY 2009 FY 2010 Annual $ Annual % Actual Budget Budget Change Change 267,385 8,386 258,800 0 258,700 0 (100) 0 -0.04% N/A 275,771 268,800 258,700 100 -0.04% 172,730 89,643 172,800 86,000 180,200 78,500 7,400 7,500 4.28% -8.72% 262,373 258,800 258,700 100) -0.04% 13,398 0 0 City of Tamarac, Florida Financials 3-25 CITY OF TAMARAC, FLORIDA REVENUE BOND FUND BUDGETS OF REVENUES AND EXPENDITURES REVENUES Misc. - Investment Income Operating Transfers In Total Revenues EXPENDITURES Debt Service Principal Interest Fiscal Charges Total Expenditures Excess of Revenues Over (Under) Expenditures FY 2008 FY 2009 FY 2010 Annual $ Annual % Actual Budget Budaet Chanae Chanae 2,682 2,580,100 0 2,580,300 0 2,601,700 0 21,400 N/A 0.83% 2,582,782 2,580,300 2,601,700 21,400 0.83% 1,075,000 1,467,451 5,350 1,120,000 1,442,300 18,000 1,190,000 1,393,700 18,000 70,000 (48,600) 0 6.25% -3.37% 0.00% 2,547,801 2,580,300 2,601,700 21,400 0.83% 34,981 0 0 City of Tamarac, Florida Financials 3-26 CITY OF TAMARAC, FLORIDA GENERAL CAPITAL IMPROVEMENTS FUND BUDGETS OF REVENUES AND EXPENDITURES REVENUES Local Government Investment Income Appropriated Fund Balance Operating Transfers In Total Revenues EXPENDITURES Capital Outlay General Government Transportation Culture and Recreation Contingency Total Expenditures Excess of Revenues Over (Under) Expenditures FY 2008 FY 2009 FY 2010 Annual $ Annual % Actual Budaet Budaet Chanae Chanae 2,000,000 0 0 0 N/A 411,061 0 0 0 N/A 0 500,000 750,000 250:000 50.00% 12,881,373 1,898,916 1,005,000 893,916 -47.08% 15,292,434 2,398,916 1,755,000 643,916 -26.84% 7,048,414 789,700 255,000 (534,700) -67.71 % 1,110,281 50,000 1,018,000 968,000 1936.00% 1,190,277 457,692 482,000 24,308 5.31 % 0 1,101,524 0 1,101,524) -100.00% 9,348,972 2,398,916 1,755,000 643,916 -26.84% 5,943,462 0 0 City of Tamarac, Florida Financials 3-27 CITY OF TAMARAC, FLORIDA DEBT FUNDED PROJECTS FUND BUDGETS OF REVENUES AND EXPENDITURES REVENUES Miscellaneous - Investment Income Total Revenues EXPENDITURES Capital Outlay Culture and Recreation Public Safety Total Expenditures Excess of Revenues Over (Under) Expenditures FY 2008 FY 2009 FY 2010 Annual $ Annual % Actual Budget Budget Change Change 343,656 0 0 0 N/A 343,656 0 0 0 N/A 5,965,547 41,027 0 0 0 0 0 0 N/A N/A 6,006,574 0 0 0 N/A 5,662,918) 0 0 City of Tamarac, Florida Financials 3-28 CITY OF TAMARAC, FLORIDA STORMWATER MANAGEMENT FUND BUDGETS OF REVENUES AND EXPENDITURES REVENUES Stormwater Drainage Fees Investment Income & Misc. Rev Total Revenues EXPENDITURES Personal Services Other Operating Charges Other Services and Charges Capital Outlay Debt Service Operating Transfers Out Total Expenditures Excess of Revenues Over (Under) Expenditures FY 2008 FY 2009 FY 2010 Annual $ Annual % Actual Budget Budaet Chance Chance 4,498,587 4,450,000 4,809,500 359,500 8.08% 336,132 150,000 181,530 31,530 21.02% 4,834,719 4,600,000 4,991,030 391,030 8.50% 827,517 1,033,500 1,334,610 301,110 29.13% 968,873 1,318,800 864,670 (454,130) -34.44% 1,261,400 1,319,500 1,341,950 22,450 1,70% 221,301 175,000 675,000 500,000 285.71 % 176,083 353,100 362,700 9,600 2.72% 381,000 400,100 412,100 12,000 3.00% 3,836,174 4,600,000 4,991,030 391,030 8.50% 998,545 0 0 City of Tamarac, Florida Financials 3-29 CITY OF TAMARAC, FLORIDA UTILITIES FUND BUDGETS OF REVENUES AND EXPENDITURES OPERATING REVENUE Water Revenues Sewer Revenues Late Charges Engineering Fees Miscellaneous Interfund Transfers Investment Income Appropriated Retained Earnings Total Operating Revenues OPERATING EXPENSES Personal Services Materials, Supplies, Oper. Exp. Wastewater Disposal Charges Other Services and Charges Capital Outlay Depreciation Transfer to Capital R&R Fund Debt Service Total Operating Expenses NET INCOME (LOSS) FY 2008 FY 2009 FY 2010 Annual $ Annual % Actual Budget Budget Change Change 7,107,172 7,515,600 6,877,520 (638,080) -8.49% 10,934,937 11,325,700 11,314,800 (10,900) -0.10% 597,820 650,900 650,900 0 0.00% 190,002 200,900 200,900 0 0.00% 535,405 8,000 8,000 0 0.00% 141,500 147,600 131,400 (16,200) -10.98% 183,016 53,600 53,600 0 0.00% 0 107,600 0 107,600 -100.00% 19,689,862 20,009,900 19,237,120 (772,780) -3.86% 5,280,241 5,684,700 5,576,580 (108,120) -1.90% 2,535,845 3,471,400 3,400,950 (70,450) -2,03% 3,672,668 3,830,000 4,730,000 900,000 23.50% 3,857,683 4,034,100 4,012,630 (21,470) -0.53% (4,957,875) 295,900 35,000 (260,900) -88.17% 3,364,854 0 0 0 N/A 1,720,000 186,000 531,960 345,960 186,00% 391,699 2,507,800 950,000 1,557,800) -62.12% 16,866,115 20,009,900 19,237,120 (772,780) -3.86% 3,824,737 0 0 City of Tamarac, Florida Financials 3-30 CITY OF TAMARAC, FLORIDA UTILITES C.I.A.C. FUND BUDGETS OF REVENUES AND EXPENDITURES REVENUES Investment Income Impact Fees Miscellaneous Total Revenues EXPENDITURES Capital Outlay Physical Environment Debt Service Total Expenditures Excess of Revenues Over (Under) Expenditures FY 2008 FY 2009 FY 2010 Actual Budget Budget Annual $ Annual % Change Change 4,350 144,800 499,123 0 0 0 0 0 0 0 0 0_ N/A N/A N/A 648,273 0 0 0 NIA 113,872 126,269 0 0 0 0 0 0 N/A N/A 240,141 0 0 0 N/A 408,132 0 0 , City of Tamarac, Florida Financials 3-31 CITY OF TAMARAC, FLORIDA UTILITES RENEWAL AND REPLACEMENT FUND BUDGETS OF REVENUES AND EXPENDITURES REVENUES Investment Income Appropriated Fund Balance Operating Transfers In Total Revenues EXPENDITURES Capital Outlay Physical Environment Total Expenditures Excess of Revenues Over (Under) Expenditures FY 2008 FY 2009 FY 2010 Annual $ Annual % Actual Budget Budget Change Change 183,285 0 1,720,000 200,000 1,842,600 186,000 150,000 1,010,040 531,960 (50,000) (832,560) 345,960 -25.00% -45.18% 186.00% 1,903,285 2,228,600 1,692,000 (536,600) -24.08% 1,138,485 2,228,600 1,692,000 536,600 -24.08% 1,138,485 2,228,600 1,692,000 (536,600) -24.08% 764,800 0 0 City of Tamarac, Florida Financials 3-32 CITY OF TAMARAC, FLORIDA RISK MANAGEMENT FUND BUDGETS OF REVENUES AND EXPENDITURES OPERATING REVENUE Charges for Services Investment Income Miscellaneous Total Operating Revenues OPERATING EXPENSES Personal Services Insurance Premiums Claims Expense Other Operating Charges Other Services and Charges Transfers Out Total Operating Expenses Net Income (Loss) FY 2008 FY 2009 FY 2010 Annual $ Annual % Actual Budget Budget Chance Chance 2,505,300 2,505,300 2,152,480 (352,820) -14.08% 205,553 80,000 109,370 29,370 36.71 % 36,542 9,900 15,000 _ 5,100 _ 5_1,52% 2,747,396 2,595,2002,276,860 (318,360) -12.27% 303,506 314,800 342,510 27,710 8.80% 992,485 1,396,900 1,037,300 (359,600) -25.74% 352,760 607,000 665,000 58,000 9.56% 71,968 116,700 67,450 (49,250) -42.20% 152,100 159,800 164,590 4,790 3.00% 488,000 0 0 0 N/A 2,360,819 2,595,200 2,276,850 (318,350) -12.27% 0 0 City of Tamarac, Florida Financials 3-33 ALL FUNDS REVENUE SUMMARY Revenue Source Actual Revenues FY 2006 Actual Revenues FY 2007 Budget Revenues FY 2008 Budget Revenues FY 2009 Budget Revenues FY 2010 General Fund - 001 Property Tax 18,765,605 22,940.448 21,240,900 19,631,700 18,406.000 Franchise Taxes 4,676,349 4,842,600 5,131,000 4,946,800 4,900,000 Sale and Use 1,094,177 1,081,652 1,115,500 1,062100 1,053,270 Utility Service & Communications Taxes 3,013,602 3,101,274 2,663,500 2,928.500 3,170,700 License/Permit 3,880,252 2,671.892 2,885,000 2,853,800 2.224,470 Intergovernmental 6,890,290 6,839,787 6,904.500 6,700,500 5,597,620 Charges for Services 1,378,093 1,646,518 1,654,900 1,391.400 1,476,900 Fines and Forfeitures 678,752 598,039 725,000 416,300 443,050 Miscellaneous Revenues 1,765,113 2,351,702 1.360,000 1,558,700 1,459,020 Other Sources 5,639,900 5,257,600 5,589,400 6,004,100 6,045,170 Reppropriated Fund Balance 0 0 0 0 0 General Fund Total 47,782,133 61,331,512 49,269,700 47,494,500 44,776,200 Fire/Rescue Fund -120 Charges for Services 1.940,841 1,889,046 2,166,000 2,051,200 1,991,940 Special Assessments 5,824,196 6,858,518 6,911,100 8,785,400 8,785,400 Transfer from General Fund 5,839,700 7.049,400 6,783,000 6,776,500 5,258,810 Other Resources 158,257 39,746 152,000 155,000 96,280 Reappropriated Fund Balance 0 0 0 0 0 Fire/Rescue Fund Total 13,762,994 15,836,710 16,012,100 17,768,100 16,132,430 Grants Fund -163 Grant Revenue 10,163,060 816,347 0 0 0 Transfer from General Fund 1,200,000 0 200,000 200,000 200,000 Grants Fund Total 11,363,060 816,347 200,000 200,000 200,000 Community Development Block Grant Fund .164 Grant Revenues 104,300 1,019,821 434,100 418,900 392.720 Miscellaneous Income 33,225 0 0 0 0 CDBG Fund Total 137,626 1,019,821 434,100 418,900 392,720 . "•,,._,. �a'r6a�e'i�'�s.Kv$dY�xT:d.:n. ,.'S4iY.�i:�'dA�. '"£Sd' J.w^bs°u °�S'Ji".wa, •• ,•�:'..., a.a '.dwR•'§'.•.�takais"w`�" ^' :a.+•M+.�:"w:a�&6' 'i ar..aL`"}� : ,y: 4Adsai3':i$ti#a"�AFsi'.: State Housing lnitative Program Fund -165 Grant Revenues 0 1,338,100 0 0 6,430 Miscellaneous Income 0 0 0 0 0 SHIP Fund Total 0 1,338,100 0 0 6,430 Neighborhood Stabilization F�_, and-158 Grant Revenues 0 0 0 0 265,670 Miscellaneous Income 0 0 0 0 0 Neighborhood Stabilization Fund Total 0 0 0 0 265,670 General Obligation Bond Fund .238 Property Taxes 1,060,180 504,395 264,900 258,800 258,700 Miscellaneous Revenues 32,575 0 0 0 0 General Obligation Bond Fund Total 1,092,766 504,395 264,900 258,800 258,700 Revenue Bond Fund - 239 Transfer from General Fund 2,493,900 2.696,170 2,580,100 2,580.300 2,601,700 Miscellaneous Revenues 1,560 0 0 0 0 Revenue Bond Fund Total 2,495,460 2,696,170 2,580,100 2,580,300 2,601,700 General Capital Improvement Projects Fund - 310 Transfer from General Fund 4,156,019 8.837,961 6,063.000 1,898,916 1,005,000 Other Revenues 399,269 0 0 500,000 750,000 General Capital Improv. Projects Fund Total 4,566,288 8,837,961 6,063,000 2,398,916 1,756,000 Debt Funded Projects Fund - 326 Bond Proceeds 15,000,000 0 0 0 0 Investment Income & Miscellaneous 501,264 790,882 0 0 0 Debt Funded Projects Fund Total 15,501,264 790,882 0 0 0 City of Tamarac, Florida Financials 3-34 ALL FUNDS REVENUE SUMMARY (continued) Revenue Source Actual Revenues FY 2006 1 Actual Revenues FY 2007 1 Budget Revenues FY 2008 Budget Revenues FY 2009 Budget Revenues FY 2010 Stormwater Management Fund - 410 Charges for Services 4,155,851 4,383,991 4,450,000 4,450,000 4,809,500 Miscellaneous Revenues 276,441 83,948 150,000 150,000 181,530 Grant Revenues 1,300,000 402,527 0 0 0 Reappropriated Retained Earnings 0 0 0 0 0 Stormwater Management Fund Total 5,732,292 4,870,466 4,600,000 4,600,000 4,991,030 Utilities Operating Fund - 426 Charges for Services 17,825,844 18,684,964 18,705,400 19,693,100 19,044,120 Miscellaneous 260,007 300,765 172,100 53,600 8,000 Other Sources 707,020 594,562 141,500 155,600 185,000 Bond Proceeds 0 0 0 0 0 Reappropriated Retained Earnings 0 0 0 107,600 0 Utilities Operating Fund Total 18,792,871 19,680,291 19,019,000 20,009,900 19,237,120 Utilities CIAC - 432 CIAC Revenues 1,254,616 729,474 0 0 0 Reappropriated Retained Earnings 0 0 2,285.500 0 0 Utilities CIAC Fund Total 1,254,616 729,474 2,286,500 0 0 Utilities R & R Fund - 441 Miscellaneous Revenues 141,082 255,924 0 2,042,600 1,160.040 Transfer from Operating Fund 1,575,400 2,427,480 1,720,000 186,000 531,960 Utilities R & R Fund Total 1,716,482 2,683,404 1,720,000 2,228,600 1,692,000 z-WA Risk Management Fund - 604 Charges for Services 1,697,500 2,326,800 2.505,300 2,505,300 2,152,480 Miscellaneous Revenues 232,705 2,088,919 577,900 89,900 124,370 Other Sources 0 0 0 0 0 Reappropriated Retained Earnings 0 0 0 0 0 Risk Management Fund Total 1,930,205 4,415,719 3,083,200 2,595,200 2,276,850 '�... :..:. .✓ ��.+'. Total Revenues 126,116,945 115,4.51,252 105,531,600 1 100,563,216 94,586,860 City of Tamarac, Florida Financials 3-35 ALL FUNDS EXPENDITURE SUMMARY DepartmentfDivision Actual Expenses FY 2006 Actual Expenses FY 2007 Budget Expenses FY 2008 Budget Expenses FY 2009 Budget Expenses FY 2010 General Fund - 001 General Government 3,459,621 3,808,401 3,737,510 3,894,584 3,698,940 Finance 1.804,755 1,857,880 1,912,789 1,852,400 1,826,520 Human Resources 981,036 918,247 1,006,417 1,011,500 909,960 Community Development 906,281 855,179 1,229,231 1,347.900 1,322,210 Building 2,182,356 2.351.576 1,646,130 1,847,900 2,063,800 Police Services 9,384,995 9,612,245 9,879,500 10,415,500 10,916,050 Public Works 7,006.293 6,406,815 6,640,607 6,868,700 7,270,200 Parks and Recreation 4,197,975 5,310,389 4,590,451 5,295.300 3,998,770 Information Technology 1,125,221 1,160,396 1,146,102 1,495,600 1,104,860 Non -Departmental 14,363,357 19,118,471 17,469,000 13,465,116 11,664,890 General Fund Total 46,411,890 61,399,599 49,247,737 47,494,500 44,776,200 Fire/Rescue Fund - 120 Operations 13,767,117 16,272,398 16,010.544 17,768,100 16,132,430 Fire/Rescue Fund Total 13,767,117 16,272,398 16,010,644 17,768,100 16,132,430 Grants Fund -153 Grant Projects 10,766,132 1,371,104 200,000 200,000 200,000 Grants Fund Total 10,766,132 1,371,104 200,000 200,000 200,000 Community Development Block Grant Fund -164 CDBG Projects 127,672 1,028,598 434,100 418,900 392,720 CDBG Fund Total 127,672 1,028,698 434,100 418,900 392,720 State Housing Initative Program Fund -166 SHIP Projects 0 1,541942 0 0 6.430 SHIP Fund Total 0 1,641,942 0 0 6,430 Neighborhood Stabilization Fund - 168 Neighborhood Stabilization Projects 0 0 0 0 265,670 CDBG Fund Total 0 0 0 0 265,670 '..'^,.4 �"•wv aeu'Y,A,..i+isi`.u.+wivv� '+'vS`� . a.,+oi,"tf...e,>.`�o-� aaf:.'w%.'��eki"n'.�uu�.. .� �Ri�i..k`•. •»^.+'<`. . Debt Funded Projects Fund - 326 Capital Improvement Program 401,159 3,537,339 0 0 0 Debt Funded Projects Fund Total 401,169 3,537,339 0 0 0 General Obligation Bond Fund - 238 Debt Service 1,053,304 469,922 264,900 258,800 258,700 General Obligation Bond Fund Total 1,063,304 469,922 264,900 258,800 258,700 ;.,;r. Revenue Bond Fund - 239 Transfer to General Fund 2,413,734 2,556,288 2,580,100 2,560,300 2,601.700 Revenue Bond Fund Total 2,413,734 2,556,288 2,580,100 2,580,300 2,601,700 Capital Improvement Projects Fund - 310 Capital improvement Program 4,547,344 1,838,433 6.063,000 2,398,916 1,755.000 Capital Improvement Projects Fund Total 4,547,344 1,838,433 6.063,000 2,398,916 1,755,000 'Twammummm mamw Stormwater Management Fund - 410 Stormwater Management 3.989,276 3,407,371 4,047,077 4,425,000 4,316,030 Capital Improvement Program 64,397 23.258 504,000 175,000 675,000 Stormwater Management Fund Total 4,063,673 3,430,629 4,661,077 4,600,000 4,991,030 Utilities Operating Fund - 426 Administration 317,755 343,993 332,244 369,100 364,020 Engineering 591,898 613,829 828.712 868,100 898,040 Water Treatment Plant 2,122,083 2,439,380 2,657,042 2,773,300 2,878,230 Construction 1,328,491 1,411,582 1,687,279 1,843,500 1,842,240 Support Services 185,740 182,652 201,985 229,200 138,060 Maintenance 4,720,768 5,000,903 5.106.779 5,603,100 6,541,390 Customer Service 602,449 615,544 699,300 767,600 679,550 Debt Service 157,740 163,179 575,600 2,507,800 950,000 Nan Departmental 7,282,473 9,565,478 4,514,500 4,905,900 4,945,590 Capital Improvement Program 1,597,500 (50,731) 2,320,000 142,300 0 Utilities Operating Fund Total 18,906,897 20,286,809 18,923,441 20,009,900 19,237,120 City of Tamarac, Florida Financials 3-36 ALL FUNDS EXPENDITURE SUMMARY (continued) Department/Division Actual Expenses FY 2006 Actual Expenses FY 2007 1 Budget Expenses FY 2008 Budget Expenses FY 2009 Budget Expenses FY 2010 Utilities CIAC - 432 Capital Improvement Program 0 50,731 1,256,600 0 0 Debt Service Costs 602.697 427.194 1,028,900 0 0 Utilities CIAC Fund Total 602,697 477,925 2,285,500 0 0 �#..�. ,�c.sf_,.,�#"bYd•. ,.,3,5.s. ��., ....s,^m �,�� :'"flt�'�.:�',�"'. `. . +Y.o�"�i1�-e:�,7'V`s _<.�?"Fi m,•mtiS��:�' ':' �r.Q;'�.t.,7`EiA,y,�fb"nnT .,.,m .: z"*�'a'7" Utilities R & R Fund - 441 Capital Improvement Program 41,549 30,493 1,720,000 2,228,600 1,692,000 Utilities R & R Fund Total 41,549 30,493 1,720,000 2,228,600 1,692,000 ': �'&�c'�, L1:t•7ic3�• a�'°':sr,."�" �` i�:+,k'�rFs•.' , ' .'rk''e3.�'?�.u''7' :: - , „°' ;r"+`s» �ii . i:'z?Rl§ .,, 4�+Y�ck Risk Management Fund - 604 Risk Management 1,412,218 2,042,297 3,092.819 2,595,200 2,276,850 Risk Management Fund Total 1,412,218 2,042,297 3,092,819 2,696,200 2,276,860 Total Expenditures 103,506,388 106,282,776 106,373,218 100,663,216 94,686,860 City of Tamarac, Florida Financials 3-37