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Home My WebLink AboutCity of Tamarac Ordinance O-2007-0171 Temp. Ord. #2145 August 29, 2007 Page 1 CITY OF TAMARAC, FLORIDA ORDINANCE NO. 0-2007- l -7 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 2008; 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 2008 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 2008 Budget once approved; and WHEREAS, heretofore the City Commission has received said proposed annual budget for the fiscal year 2008 beginning October 1, 2007 as recommended by the City Manager, and has conducted a public workshop to analyze and revise said proposed annual budget; and Temp. Ord. #2145 August 29, 2007 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 2008 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 2008 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 2008. 1 Temp. Ord. #2145 August 29, 2007 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, 2007, 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 2008. 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 2008, 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 $1,700,600 Community Development $1,241,100 Financial Services $1,917,900 General Government $3,557,300 Other Funds Temp. Ord. #2145 August 29, 2007 Page 4 Information Technology $1,149,100 Non -Departmental $17,459,000 Parks & Recreation $4,733,600 Human Resources $968,400 Police Services $9,879,500 Public Works $6,663,200 TOTAL $49,269,700 Fire Rescue Fund $16,012,100 Insurance Services Fund $3,083,200 Stormwater Management Fund $4,600,000 Utilities C.I.A.C. Fund $2,285,500 Utilities Operating Fund $19,019,000 Utilities R & R Fund $1,720,000 1992/1999 General Obligation Bond Fund $264,900 General Capital Improvement Projects Fund $6,063,000 Revenue Bond Fund $2,580,100 Grants Fund $200,000 Community Development Block Grant Fund $434,100 1 C 1 1 L Temp. Ord. #2145 August 29, 2007 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 2008 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 2008 Budget by fund be automatically amended to reappropriate encumbrances, contracts outstanding, capital outlay or projects reserved, or accrued funds from fiscal year 2007, and the City Manager is hereby authorized to carry out said reappropriations and capital allocations. Temp. Ord. #2145 August 29, 2007 Page 6 Section 9: That the Director of Financial Services shall have the authority to reappropriate in fiscal year 2008 those unexpended appropriations from the fiscal year 2007 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 Financial Services 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 J Temp. Ord. #2145 August 29, 2007 Page 7 Section 15: That this Ordinance shall become effective immediately upon its passage and adoption. PASSED, FIRST READING, PASSED, SECOND READING, ATTEST: MARION SWENSON, CIVIC CITY CLERK 13t" DAY OF Se t�12007. 19th DAY OF September, 2007. I HEREBY CERTIFY that I have approved this ORDINANCE as to form. Ylw#i A" -)/tv SAkfUEL S. REN CITY ATTO EY VA2008\Public Hearing Docs\2145-Budget Ordinance.doc ,i /�mzj ;�%un .��,•_ RECORD OF COMMISSION VOTE: 1st Reading MAYOR FLANSBAUM-TALABISCOAye �� DIST 1: V/M PORTNER Aye DIST 2: COMM. ATKINS-GRAD Aye DIST 3: COMM. SULTANOF Aye DIST 4: COMM. DRESSLER Aye _ RECORD OF COMMISSION VOTE: 2nd Reading MAYOR FLANSBAUM-TALABISCO Aye DIST 1: V/M PORTNER _ Aye DIST 2: COMM. ATKINS-GRAD Aye DIST 3: COMM. SULTANOF Aye DIST 4: COMM. DRESSLER Aye 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 Federal Revenues 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 2006 Actuals TO#2145 August 29, 2007 Exhibit A FY 2007 FY 2008 annual $ Annual % Budget Budget Change Change 18,765,605 22,830,200 21,240,900 (1,589,300) -6.96% 1,094,177 1,100,000 1,115,500 15,500 1.41 % 4,676,349 3,990,000 5,131,000 1,141,000 28,60% 141,717 110,000 163,500 53,500 48.64% 2,871,885 2,900,000 2,500,000 (400,000) -13.79% 27,549,733 30,930,200 30,150,900 (779,300) -2.52% 260,957 265,000 198,500 (66,500) -25.09% 53,124 23,000 25,000 2,000 8.70% 532,151 842,900 678,400 (164,500) -19.52% 30,067 30,200 32,500 2,300 7.62% 501,794 595,000 720,500 125,500 21.09% 1,378,093 1,756,100 1,654,900 (101,200) -5.76% 0 0 0 0 N/A 5,607,057 5,533,000 5,933,000 400,000 7.23% 572,310 286,800 202,800 (84,000) -29.29% 50,689 67,000 50,000 (17,000) -25.37% 660,234 681,100 718,700 37,600 5.52% 6,890,290 6,567,900 6,904,500 336,600 5.12% 71.7,882 715,000 735,000 20,000 2.80% 3,162,370 1,561,600 2,150,000 588,400 37.68% 3,880,252 2,276,600 2,885,000 608,400 26.72% 563,738 510,500 650,000 139,500 27.33% 115,014 30,000 75,000 45,000 150.00% 678,752 540,500 725,000 184,500 34.14% 49,815 46,000 52,500 6,500 14.13% 1,013,670 419,000 475,000 56,000 13.37% 545,613 523,100 662,500 139,400 26.65% 5,218 0 0 150,797 150,000 170,000 20,000 13.33% 1,765,113 1,138,100 1,360,000 221,900 19.50% 42,142,233 43,209,400 43,680,300 470,900 1.09% 5,356,900 4,960,400 5,208,400 248,000 5.00% 283,000 297,200 381,000 83,800 28.20% 0 0 0 0 N/A 5,639,900 5,257,600 5,589,400 331,800 6.31% 47,782,133 48,467,000 49,269,700 802,700 1.66% 3-22 CITY OF TAMARAC, FLORIDA GENERAL FUND SCHEDULE OF EXPENDITURES AND TRANSFERS -OUT GENERAL GOVERNMENT Commission Grants In Aid City Manager City Clerk Human Resources Financial Services City Attorney Information Technology Facilities Maintenance Boards and Committees Public Works Administration & Operations Fleet Services Economic Development 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 Park Facilities Social Services Social Services Transportation Total Culture/Recreation PHYSICAL ENVIRONMENT Engineering Landscape and Irrigation Planning & GIS Recycling Services Total Physical Environment NON -DEPARTMENTAL OPERATING 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 2006 FY 2007 FY 2008 Annual $ Annual % Actual, Budget Budget Change Change 732,700 799,100 765,200 (33,900) -4.24% 147,100 152,950 95,000 (57,950) -37.89% 1,271,892 1,351,000 1,332,500 (18,500) -1.37% 643,455 656,800 577,300 (79,500) -12,10% 981,036 1,022,500 968,400 (54,100) -5.29% 1,804,755 1,921,800 1,917,900 (3,900) -0.20% 573,411 516,200 473,300 (42,900) -8.31% 1,125,221 1,373,300 1,149,100 (224,200) -16,33% 1,020,259 1,260,500 1,182,500 (78,000) -6.19% 91,063 105,600 105,600 0 0.00% 1,184,419 1,240,000 1,224,700 (15,300) -1.23% 1,536,192 1,363,300 978,500 (384,800) -28.23% 142,120 207,600 208,400 800 0.39% 131,303 155,500 162,700 7,200 4.63% 11,384,926 12,126,150 11,1.41,100 (985,050) -8.12% 9,384,995 9,614,500 9,879,500 265,000 2.76% 455,327 570,200 537,700 1,727,029 1,709,700 1,700,600 (9,100) -0.53% 11,567,351 11,894,400 12,117,800 223,400 1.88% 1,409,014 1,474,000 1,245,100 (228,900) -15.53% 1,409,014 1,474,000 1,245,100 (228,900) -15.53% 2,077,099 2,449,400 2,250,800 (198,600) -8.11% 1,363,692 2,039,200 1,891,800 (147,400) -7.23% 125,649 196,800 147,200 (49,600) -25.20% 631,535 820,700 443,800 (376,900) -45.92% 4,197,975 5,506,100 4,733,600 (772,500) -14.03% 416,337 476,800 497,400 20,600 4.32% 1,129,298 1,299,700 1,208,000 (91,700) -7.06% 632,858 798,300 540,700 (257,600) -32.27% 310,774 327,000 327,000 0 0.00% 2,489,267 2,901,800 2,573,100 (328,700) -11,33% 673,738 2,165,550 2,300,900 135,350 6.25% 0 0 0 0 N/A 31,722,271 36,068,000 34,111,600 (1,956,400) -5.42% 5,839,700 6,549,400 6,295,000 (254,400) -3.88% 4,156,019 2,761,400 6,063,000 3,301,600 119,56% 2,493,900 2,688,200 2,580,100 (108,100) -4.02% 0 200,000 20,000 (180,000) -90.00% 1,200,000 200,000 200,000 0 0.00% 13,689,619 12,399,000 15,158,100 2,759,100 22,25% 45,411,890 48,467,000 49,269,700 802,700 1.66% 3-23 CITY OF TAMARAC, FLORIDA GENERAL FUND BUDGETS OF REVENUES AND EXPENDITURES FY 2006 Actuals FY 2007 FY 2008 Budget Annual $ Annual % Change Change REVENUES Taxes 27,549,733 30,930,200 30,150,900 (779,300) -2.52% Charges for Services 1,378,093 1,756,100 1,654,900 (101,200) -5.76% Intergovernmental 6,890,290 6,567,900 6,904,500 336,600 5.12% Licenses and Permits 3,880,252 2,276,600 2,885,000 608,400 26.72% Fines and Forfeitures 678,752 540,500 725000 184,500 34.14% Miscellaneous 1,765,113 1,138,100 1,360:000 221,900 19.50% Other Sources 5,356,900 4,960,400 5,208,400 248,000 5.00% Appropriated Fund Balance 0 0 0 0 N/A Operating Transfers In 283,000 297,200 381,000 83,800 28.20% Total Revenues 47,782,133 48,467,000 49,269,700 802,700 1.66% EXPENDITURES General Government 11,384,926 12,126,150 11,141,100 (985,050) -8.12% Public Safety 11,567,351 11,894,400 12,117,800 223,400 1.88% Transportation 1,409,014 1,474,000 1,245,100 (228,900) -15.53% Culture / Recreation / Human Services 4,197,975 5,506,100 4,733,600 (772,500) -14.03% Physical Environment 2,489,267 2,901,800 2,573,100 (328,700) -11.33% Debt Service 0 0 0 0 N/A Non -Departmental 673,738 2,165,550 2,300,900 135,350 6.25% Transfers Out 13,689,619 12,399,000 15,158,100 2,759,100 22.25% Total Expenditures 45,411,890 48,467,000 49,269,700 802,700 1.66% Excess of Revenues Over (Under) Expenditures 2,370,243 0 0 3-24 CITY OF TAMARAC, FLORIDA FIRE/RESCUE FUND BUDGETS OF REVENUES AND EXPENDITURES REVENUES Special Assessments Fire Protection Services Emergency Service Fees Intergovernmental General Government Investment Income Miscellaneous Proceeds from Financing Operating Transfers In Appropriated Fund Balance 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 2006 FY 2007 FY 2008 Annual $ Annual % Actuals Budget Budget Change Change 5,824,196 6,911,100 6,911,100 0 0.00% 66,930 195,000 186,000 (9,000) -4.62% 1,843,221 1,930,000 1,980,000 50,000 2.59% 27,827 25,000 30,000 5,000 20.00% 30,690 0 0 0 N/A 128,561 64,300 120,000 55,700 86.63% 1,869 1,000 2,000 1,000 100.00% 0 0 0 0 N/A 5,839,700 6,549,400 6,783,000 233,600 3.57% 0 0 0 0 N/A 13,762,994 15,675,800 16,012,100 336,300 2.15% 10,144,405 11,678,100 12,231,300 553,200 4.74% 957,291 1,039,200 1,088,500 49,300 4.74% 2,044,400 2,348,000 2,488,500 140,500 5.98% 621,021 610,500 203,800 (406,700) -66.62% 0 0 0 0 N/A 0 0 0 0 N/A 13,767,117 15,675,800 16,012,100 336,300 2.15% (4,1.23) 0 0 3-25 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 General Government Public Safety Transportation Culture / Recreation Physical Environment Operating Transfers Out Total Expenditures Excess of Revenues Over (Under) Expenditures FY 2006 FY 2007 FY 2008 Annual $ Annual % Actuals Budeet Budeet Chance Chance 10,163,060 0 0 0 N/A 0 0 0 0 N/A 1,200,000 200,000 200,000 0 0.00% 11,363,060 200,000 200,000 0 0.00% 0 200,000 200,000 0 0.00% 0 0 0 0 N/A 80,534 0 0 0 N/A 0 0 0 0 N/A 1,207,471 0 0 0 N/A 9,479,054 0 0 0 N/A 0 0 0 0 N/A 10,767,059 200,000 200,000 0 0.00% 596,001 0 0 3-26 CITY OF TAMARAC, FLORIDA COMMUNITY DEVELOPMENT BLOCK GRANT FUND BUDGETS OF REVENUES AND EXPENDITURES REVENUES Grant Revenues Miscellaneous Total Revenues EXPENDITURES General Government Public Safety Transportation Culture / Recreation Physical Environment Housing Operating Transfers Out Total Expenditures Excess of Revenues Over (Under) Expenditures FY 2006 FY 2007 FY 2008 Annual $ Annual % Actuals Budget Budget Change Change 104,300 434,900 434,100 (800) -0.18% 33,225 0 0 0 N/A 137,525 434,900 434,100 (800) -0.18% 51,156 87,000 86,800 (200) -0.23% 34 0 0 0 N/A 0 0 0 0 N/A 48,940 67,100 72,100 5,000 7.45% 0 0 130,000 130,000 N/A 27,542 280,800 145,200 (135,600) -48.29% 0 0 0 0 N/A 127,672 434,900 434,100 (800) -0.18% 9,853 0 0 3-27 CITY OF TAMARAC, FLORIDA GENERAL OBLIGATION DEBT SERVICE BUDGETS OF REVENUES AND EXPENDITURES REVENUES Taxes Miscellaneous - Investment Income Operating Transfers In Total Revenues EXPENDITURES Debt Service: Principal Interest Fiscal Charges Total Expenditures Excess of Revenues Over (Under)Expenditures FY 2006 FY 2007 FY 2008 Annual $ Annual % Actuals Budget Budget Change Change 1,060,180 477,600 264,900 (212,700) -44.54% 32,575 0 0 0 N/A 0 0 0 0 N/A 1,092,755 477,600 264,900 (212,700) -44.54% 893,875 353,900 1.65,700 (188,200) -53.18% 158,404 111,700 93,200 (18,500) -16.56% 1,025 12,000 6,000 (6,000) -50.00% 1,053,304 477,600 264,900 (212,700) -44.54% 39,451 0 0 3-28 CITY OF TAMARAC, FLORIDA REVENUE BOND FUND BUDGETS OF REVENUES AND EXPENDITURES REVENUES Taxes Miscellaneous - Investment Income Operating 'Transfers In Total Revenues EXPENDITURES Debt Service Principal Interest Fiscal Charges Total Expenditures Excess of Revenues Over (Under) Expenditures FY 2006 FY 2007 FY 2008 Annual $ Annual % Actuals Budget Budget Change Change 0 0 0 0 N/A 1,560 0 0 0 N/A 2,493,900 2,688,200 2,580,100 (108,100) -4.02% 2,495,460 2,688,200 2,580,100 (108,100) -4.02% 1,005,000 1,125,000 1,075,000 (50,000) -4.44% 1,398,184 1,542,200 1,487,100 (55,100) -3.57% 10,550 21,000 18,000 (3,000) -14.29% 2,413,734 2,688,200 2,580,100 (108,100) -4.02% 81,726 0 0 3-29 CITY OF TAMARAC, FLORIDA GENERAL CAPITAL IMPROVEMENTS FUND BUDGETS OF REVENUES AND EXPENDITURES REVENUES Investment Income Miscellaneous Grants Appropriated Fund Balance Operating Transfers In Total Revenues EXPENDITURES Capital Outlay General Government Transportation Culture and Recreation Public Safety Physical Environment Contingency Debt Service Principal Interest and Fiscal Charges Operating Transfers Out Total Expenditures Excess of Revenues Over (Under) Expenditures FY 2006 FY 2007 FY 2008 Annual $ Annual % Actuals Budeet Budzet Chanize Change 130,269 0 0 0 N/A 269,000 0 0 0 N/A 0 0 0 0 N/A 0 0 0 0 N/A 4,156,01.9 2,76.1,400 6,063,000 3,301,600 119,56% 4,555,288 22,761,400 6,063,000 3,301,600 119.56% 1,130,400 400,000 348,400 (51,600) -12.90% 1,967,979 1,021,700 50,000 (971,700) -95.11% 1,254,133 0 0 0 N/A 194,832 0 0 0 0 0 0 N/A 0 1,339,700 5,664,600 4,324,900 322.83% 0 0 0 0 N/A 0 0 0 0 N/A 0 0 0 0 N/A 0 0 0 0 N/A 4,547,344 2,761,400 6,063,000 3,301,600 119.56% 7,944 0 0 3-30 CITY OF TAMARAC, FLORIDA DEBT FUNDED PROJECTS FUND BUDGETS OF REVENUES AND EXPENDITURES REVENUES Bond Proceeds Miscellaneous - Investment Income Operating Transfers In Total Revenues EXPENDITURES Capital Outlay General Government Transportation Culture and Recreation Public Safety Physical Environment Contingency Debt Service Total Expenditures Excess of Revenues Over (Under) Expenditures FY 2006 FY 2007 FY 2008 Annual $ Annual % Actuals Budget Budget Change Change 15,000,000 0 0 0 N/A 501,264 0 0 0 N/A 0 0 0 0 N/A 15,501,264 0 0 0 N/A 0 0 0 N/A 0 0 0 0 N/A 5,661 0 0 0 N/A 0 0 0 0 N/A 0 0 0 0 N/A 0 0 0 0 N/A 395,498 0 0 0 N/A 401,159 0 0 0 N/A 15,100,105 0 0 3-31 CITY OF TAMARAC, FLORIDA STORMWATER MANAGEMENT FUND BUDGETS OF REVENUES AND EXPENDITURES REVENUES Stormwater Drainage Fees Bond/Grant Proceeds Investment Income & Misc. Rev Appropriated Retained Earnings 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 2006 FY 2007 FY 2008 Annual $ Annual % Actuals Budget Budget Change Change 4,155,851 4,200,000 4,450,000 250,000 5.95% 1,300,000 0 0 0 N/A 276,441 100,000 150,000 50,000 50.00% 0 81,800 0 (81,800) -100.00% 5,732,292 4,381,800 4,600,000 218,200 4.98% 899,748 993,200 1,054,300 61,1.00 6.15% 492,933 851,300 1,038,300 187,000 21.97% 2,147,279 1,199,000 1,261,400 62,400 5.20% 64,397 686,700 504,000 (182,700) -26.61 % 166,316 354,400 361,000 6,600 1.86% 283,000 297,200 381,000 83,800 28.20% 4,053,673 4,381,800 4,600,000 218,200 4.98% 1,678,619 0 0 3-32 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, Operating Expenses 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 2006 FY 2007 FY 2008 Annual $ Annual % Actuals Budget Budget Change Change 6,616,709 6,632,000 6,874,600 242,600 3.66% 10,534,788 10,781,200 11,055,800 274,600 2.55% 451,906 300,000 550,000 250,000 83.33% 222,441 175,000 225,000 50,000 28.57% 594,416 221,100 28,500 (192,600) -87.11% 110,200 115,700 121,500 5,800 5.01% 262,411 243,900 163,600 (80,300) -32.92% 0 304,400 0 (304,400) -I00.000/o 18,792,871 18,773,300 19,019,000 245,700 1.31 % 4,519,009 5,140,700 5,473,800 333,100 6.48% 2,217,913 2,875,400 3,333,300 457,900 15.92% 3,325,128 3,460,900 3,460,900 0 0.00% 3,995,1.34 3,670,800 3,875,300 204,500 5.57% (1) 885,700 580,100 (305,600) -34.50% 3,116,574 0 0 0 N/A 1,575,400 2,385,400 1,720,000 (665,400) -27.89% 157,740 354,400 575,600 221,200 62.42% 18,906,897 18,773,300 19,019,000 245,700 1.31% (114,026) 0 0 3-33 CITY OF TAMARAC, FLORIDA UTILITES C.I.A.C. FUND BUDGETS OF REVENUES AND EXPENDITURES REVENUES Investment Income Impact Fees Miscellaneous Appropriated Fund Balance Operating Transfers In Total Revenues EXPENDITURES Capital Outlay General Government Transportation Culture and Recreation Physical Environment Contingency Debt Service Operating Transfers Out Total Expenditures Excess of Revenues Over (Under) Expenditures FY 2006 FY 2007 FY 2008 Actuals Budget Budget Annual $ Annual % Chance Chance 225,170 130,000 0 (130,000) -100.00% 715,100 0 0 0 N/A 314,346 0 0 0 N/A 0 2,433,400 2,285,500 (147,900) -6.08% 0 0 0 0 N/A 1,254,616 2,563,400 2,285,500 (277,900) -10.84% 0 0 0 0 N/A 0 0 0 0 N/A 0 0 0 0 N/A 0 300,000 1,256,600 956,600 318.87% 0 0 0 0 N/A 602,697 2,263,400 1,028,900 (1,234,500) -54.54% 0 0 0 0 N/A 602,697 2,563,400 2,285,500 (277,900) -10.84% 651,919 0 0 3-34 CITY OF TAMARAC, FLORIDA UTILITES RENEWAL AND REPLACEMENT FUND BUDGETS OF REVENUES AND EXPENDITURES REVENUES Investment Income Miscellaneous Grants Appropriated Fund Balance Operating Transfers In Total Revenues EXPENDITURES Capital Outlay General Government Transportation Culture and Recreation Physical Environment Contingency Debt Service Operating Transfers Out Total Expenditures Excess of Revenues Over (Under) Expenditures FY 2006 FY 2007 FY 2008 Annual $ Annual % Actuals Budget Budget Change Change 141,082 65,000 0 (65,000) -100.00% 0 0 0 0 N/A 0 0 0 0 N/A 0 0 0 0 N/A 1,575,400 2,385,400 1,720,000 (665,400) -27.89% 1,716,482 2,450,400 1,720,000 (730,400) -29.81 % 0 0 0 0 N/A 0 0 0 0 N/A 0 0 0 0 N/A 41,549 2,450,400 1,720,000 (730,400) -29.81% 0 0 0 0 N/A 0 0 0 0 N/A 0 0 0 0 N/A 41,549 2,450,400 1,720,000 (730,400) -29.81 % 1,674,933 0 0 3-35 CITY OF TAMARAC, FLORIDA INSURANCE SERVICES FUND BUDGETS OF REVENUES AND EXPENDITURES OPERATING REVENUE Charges for Services Investment Income Miscellaneous Appropriated Fund Balance Other Sources 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 2006 FY 2007 FY 2008 Annual $ Annual % Actuals Budget Budizet Change Change 1,697,500 2,326,700 2,505,300 178,600 7.68% 135,546 80,000 80,000 0 0.00% 97,159 10,000 497,900 487,900 4879.00% 0 0 0 0 N/A 0 0 0 0 N/A 1,930,205 2,416,700 3,083,200 666,500 27.58% 275,508 268,400 282,100 13,700 5.10% 595,723 1,288,000 1,411,900 123,900 9.62% 284,384 551,000 584,000 33,000 5.99% 1.1.8,603 164,400 165,100 700 0.43% 138,000 144,900 152,100 7,200 4.97% 0 0 488,000 488,000 N/A 1,412,218 2,416,700 3,083,200 666,500 27.58% 517,987 0 0 3-36 All Funds Revenue Summary Revenue Source Actual Revenues FY 2004 Actual Revenues FY 2005 Budget Revenues FY 2006 Budget Revenues FY 2007 Budget Revenues FY 2008 General Fund Property Tax 13,969,624 15,594,820 18,841,500 22,830,200 21,240,900 Franchise Taxes 4,397,549 4.053,946 3,541,600 3,990,000 5.131,000 Utility Servcle & Communications Taxes 2,722,379 2,913,745 2,800,000 3,010,000 2,663,500 Sale and Use 1,084,880 1,088,730 1.109,000 1,100, 000 1,115,500 License/Permit 1,974,977 2,251,241 1,993,800 2.276,600 2,885.000 Intergovernmental 5,971,414 6,548,840 6,098,300 6,567.900 6,904,500 Charges for Services 1.809,983 1,793,042 1.764,900 1,756,100 1.654.900 Fines and Forfeitures 563,373 539,811 549,500 540,500 725,000 Miscellaneous Revenues 987,094 1,142,264 928,800 1,138,100 1,360,000 Other Sources 4,656,900 4,718,400 5,639,900 5,257,600 5,589,400 Reappropriated Fund Balance 0 0 0 0 0 General Fund Total 38,138,173 40,644,839 43,267,300 48,467,000 49,269,700 Fire/Rescue Fund Charges for Services 1,732,450 2,027,312 2,135,000 2,125,000 2,166,000 Special Assessments 5,123,843 5,611,819 6,253,500 6,911,100 6,911,100 Transfer from General Fund 5,513,500 5,172,400 5,839,700 6,549,400 6,783,000 Other Resources 163,712 92,301 82,800 90,300 152,000 Reappropriated Fund Balance 0 0 0 0 0 Fire/Rescue Fund Total 12,533,505 12,903,832 14,311,000 15,675,800 16,012,100 Debt Funded Projects Fund Bond Proceeds 0 0 1,726,000 0 0 Investment Income & Miscellaneous 0 0 10 0 0 Debt Funded Projects Fund Total 0 0 1,726,000 0 0 Stormwater Management Fund Charges for Services 3,080,912 3,122,656 4,133,200 4,200,000 4.450.000 Miscellaneous Revenues 110,009 142,585 173,100 100,000 150,000 Grant Revenues 0 700.000 0 0 0 Reappropriated Retained Earnings 0 0 0 81,800 0 Stormwater Management Fund Total 3,190,921 3,965,241 4,306,300 4,381,800 4,600,000 Grants Fund Grant Revenue 23,076 51,871 200,000 0 0 Transfer from General Fund 1,443,917 784,439 0 200,000 200,000 Grants Fund Total 1,466,993 836,310 200,000 200,000 200,000 d `°` E VQ f b. ,t,. .. p i 4m° g ? '•,.V 'd General Obligation Bond Fund Property Taxes 1,059,493 1,065,168 1,064,300 477,600 264,900 Miscellaneous Revenues 757,195 16,565 0 0 0 General Obligation Bond Fund Total 1,816,688 1,081,733 1,064,300 477,600 264,900 �P 06 Revenue Bond Fund^ Transfer from General Fund 1.748.000 1,749,200 2,493,900 2,688,200 2,580,100 Miscellaneous Revenues 4,845 0 0 0 0 Revenue Bond Fund Total 1,752,845 1,749,200 2,493,900 2,688,200 2,580,100 t., AK e`,t , . ,`�°� G,'': General General Capital Improvement Projects Fund Transferfrom General Fund 729,575 609,000 873,600 2,761,400 6,063,000 Other Revenues 3,726,096 81,210 0 0 0 General Capital Improv. Projects Fund Total 4 455,671 690,210 873,600 2,761,400 6,063,000 Community Development Block Grant Fund Grant Revenues 416,621 97,344 481.800 434,900 434,100 Miscellaneous Income 39,965 47,657 0 0 0 CDBG Fund Total 456,586 145,001 481,800 434,900 434,100 .fi., nu 3k �',�»,_ . •� .,y, •sPA;" ..tR: ��•�' ',�°° .. ,t`� i:' � <. ^y. :� ,,^�,• t lea:;:. ; 'Y'.k��'I' •. 3-37 All Funds Revenue Summary Actual Actual Budget Budget Budget Revenue Source Revenues Revenues Revenues Revenues Revenues FY 2004 1 FY 2005 1 FY 2008 1 FY 2007 1 FY 2008 Utilities Operating Fund Charges for Services Miscellaneous Other Sources Bond Proceeds Reappropriated Retained Earnings Utilities Operating Fund Total " Utilities R & R Fund Miscellaneous Revenues Transfer from Operating Fund Utilities R & R Fund Total Utilities CIAC CIAC Revenues Reappropriated Retained Earnings Utilities CIAC Fund Total Insurance Services Fund Charges for Services Miscellaneous Revenues Other Sources Reappropriated Retained Earnings Insurance Services Fund Total 011 a•, ,d ^» " Total Revenues 16,696,048 17,190, 802 18,152,700 17,888,200 18,705,400 255,972 259.709 307,400 243,900 163,600 512,259 432,843 110,200 336,800 150,000 0 0 0 0 0 0 0 0 304,400 0 17,464,279 17,883,354 18,570,300 18,773,300 19,019,000 27,091 46,765 57,000 65,000 0 2,581,780 2,221,180 1,575,400 2,385.400 1,720,000 2,608,871 2,267 945 1,632,400 2,450,400 1,720,000 1,749,684 2,554.431 118,000 130,000 0 0 0 2,800,300 2,433.400 2,285,500 1,749,684 2,554,431 2,918,300 2,563,400 2,285,500 1,486,800 1,561.400 1,697,500 2,326,700 2,505,300 53,763 45,115 77,500 90,000 577,900 0 3,200.000 0 0 0 0 0 0 0 0 1,540,563 4,806,515 1,775,000 2,416,700 3,083,200 87,174,779 89,528,811 93,620,200 101,290,500 105,531,600 3-38 All Funds Expenditure Summary Actual Actual Budget Budget Budget Department/Division Expenses Expenses Expenses Expenses Expenses FY 2004 FY 2005 FY 2006 FY 2007 FY 2008 General Fund General Government 2,717,416 3,226,761 3,105,200 3,581,650 3,348,900 Finance 1,541,780 1,540,793 1,821,200 1,921,800 1, 917, 900 Community Development 796,576 917,087 1,174,100 1,731,600 1,449,500 Public Works 6,035,357 6,282,610 7,056,100 7.441,300 6,663,200 Building 1,748,936 1,724,188 1,974,400 1,709,700 1,700,600 Parks and Recreation 3,700,254 3,929,772 4,991,500 5,506,100 4,733,600 Police Services 8,301,018 9,055,629 9,353,200 9,614,500 9,879.500 Human Resources 768.625 857,300 952,600 1,022,500 968,400 Information Technology 1,073,464 1,071,449 1,135,100 1,373,300 1,149,100 Non -Departmental 9,389,943 11,402,351 11,703,900 14,564,550 17,459,000 General Fund Total 36,073,369 40,007,940 43,267,300 448 467,000 49,269,700 a i � ' # q, ...$ as k z4 T tpt FirelRescue Fund operations 12,105, 969 13, 600,179 14.311,000 15,675,800 16.012.100 Fire/Rescue Fund Total 12,105,969 13,600,179 14,311,000 15,675,800 16,012,100 Debt Funded projects Fund Capital Improvement Program 0 0 1,726,600 0 0 Debt Funded Projects Fund Total 0 0 1,726,600 0 0 4�� MYgR 9 • '4 :Az' . r 1 '. N� .�'x�tR. diti� .. xt. aw,i R .ka`••t' Stormwater Management Fund Stormwater Management 3,190,449 3,359,227 3,926,000 3,695,100 4.096,000 Capital Improvement Program 59,317 49,454 380,300 686,700 504,000 Stormwater Management Fund Total 3,249,766 3,408,681 4,306,300 4,381,800 4,600,000 Me Grants Fund Grant Projects 1,566,622 906,024 200,000 200,000 200,000 Grants Fund Total 1,566,622 906,024 200,000 200,000 200,000 • E ^^ce3 d5i�' , 9 a �9��.'v t 4 . ; ', y��r� �ce � ,. General Obligation Bond Fund Debt Service 1,056,488 1.057,843 1,064,300 477,600 264,900 General Obligation Bond Fund Total 1,056,488 1,057,843 1,064,300 477,600 264,900 . w�.t ':'. 3 , � �3 'i.�, b �. �^aC•�' Revenue Bond Fund ,.dY. .... ..�tf..�s c..v. .. Transfer to General Fund 1,735,211 1,750,201 2,493,900 2,688,200 2,580,100 Revenue Bond Fund Total 1,736,211 1,750,201 2,493,900 2,688,200 2,580,100 m µ' txi:AsRtin x L' t WII Capital Improvement Projects Fund Capital Improvement Program 1 2,157,640 731,743 873.600 2,761,400 6.063,000 Capital Improvement Projects Fund Total 2,157,640 731,743 873,600 2,761,400 6,063,000 tt4, Community Development Block Grant Fund CDBG Projects 456.586 145,002 481,800 434,900 434,100 CDBG Fund Total 456,586 145,002 481,800 434,900 434,100 3-39 All Funds Expenditure Summary Department/Division Actual Expenses FY 2004 Actual Expenses FY 2005 Budget Expenses FY 2006 Budget Expenses FY 2007 Budget Expenses FY 2008 Utilities Operating Fund Administration 267,403 283,200 302,200 316,700 329,300 Engineering 426,822 458,174 639,300 673,000 837,900 Water Treatment Plant 1,963.955 2,014,035 2,342,600 2,494,000 2,666,100 Construction 969,411 971,236 1,568,300 1,647, 300 1,715,900 Support Services 607,954 569,105 201,600 207,700 216,900 Maintenance 4,395,969 4.696,597 5,053,700 5,030,100 5,143,500 Customer Service 493,510 527,395 682,800 714.000 699,300 Debt Service 91,177 172,006 345,400 354,400 575,600 Non Departmental 6,871,073 6.553,366 5,219,500 4,159,000 4,514,500 Capital Improvement Program 2,665.460 2,453,555 2,214,900 3,177,100 2,320,000 Utilities Operating Fund Total 18,752,734 18,698,669 18,570,300 18,773,300 19,019,000 � �in�a a as -a a q ... .. �. .� • ,. Utilities R & R Fund Capital Improvement Program 18,050 34,903 1,632,400 2,450,400 1,720,000 Utilities R & R Fund Total 18,050 34,903 1,632,400 2,450,400 1,720,000 Utilities CIAC Capital Improvement Program 320,975 0 662,500 300,000 1,256,600 Debt Service Costs 783,095 688,665 2,255,800 2,263,400 1,028.900 Utilities CIAC Fund Total 1,104,070 688,665 2,918,300 2,563,400 2,285,500 Insurance Services Fund Insurance Services 5,284,191 462,838 1,775,000 2.416,700 3,083,200 Insurance Services Fund Total 5,284,191 462,838 1,775,000 2,416,700 3,083,200 1 JA Total Expenditures 83,560,696 81,492,688 93,620,800 101,290,500 1 105,531,600 3-40 PERSONNEL COMPLEMENT 77 EFTPT FY 0B FY 07 FY 08 j$ DEPARTMENT/DIVISION TEMP TOTA4 .` FT PT TEMP TOTAL FT PT TEMP I TOTAL `. City Commission * 2 5 7 2 5 7 2 5 7 Cit Attorney0 0 0 0 n 0 0 0 0 0 0 0 ' City Manager 10 1 11 10 1 11 10 1 11 Economic Development 2 2 1 1 1 1 City Clerk 6 6 6 6 5 5 ' Financial Svcs Administration 2 2 2 2 2 2: Accounting ^A ,;' 9 9 "' 9 9 7 7 Satellite City Hall 1 1 1 1 1 1 Management and Budget 4 4 4 4 4 4 Customer Service $ 8 8 8 7 7 Purchasing 5 5 5 1 5 5 5 Information Technology 7 1 $ 8 1 9 8 8 Human Resources 9 9 9 9 8 8 La Risk Management 3 3 3 3 "' 3 3 Planning and Zoning 8 8 7 7 6 6r Code Compliance 8 8 i 8 8 7 7 Business Revenue 2 2 2 2 2 2 Housing 0 w1y°'' 2 2 2 2 Building16 ';` ' 2 3 21 16 2 3 21 17 2 19 Fire Rescue 10$ 10$ 109 109 104 104 Public Works Administration 3 3 3 3 3 3 Operations 9 9 9 9 9 9 Facilities Maintenance 7 7 4.' 8 8 7 7 Landscape 7 7 �r 7 7 6 6 Streets and Roads Maintenance 11 11 11 11 7 7 Engineering 6 6 6 6 6 6 Fleet Maintenance ,' 7 7 7 7 7 7 �$ Stormwater Management 18 18 18 1$ 18 18 , Recreation Activities 19 9 61 89 19 9 61 89 17 7 33 57 'Parks Maintenance 18 7 25 18 7 25 18 6 24 a; Social Services 15 1 16 16 1 17 9 1 10 Utilities Administration 2 2 h„ 2 2 2 2 Water Treatment ,' 14 14 15 15 15 15 Construction 22 22 23 23 22 22 Support Services 3 3 3 3 ;: 3 3 Maintenance 19 19 19 19 19 19 Utilities Engineering 8 8 7 7 8 8 403 25 65 493 377 21 34 432 TOTALS 398 25 65 488 777,77 " Five Part -Time Positions for City Commission Represents Tamarac's Five Elected Officials and is for Illustrative Purposes Only 2-4