CERTIFIED - City of Deltona, Florida

Tree Replacement Fees Fund
City of Deltona, Florida
TREE REPLACEMENT FEES FUND
SOURCES & USES
The Tree Replacement Fees Fund accounts for the fiscal activity relating to the City's tree replacement
fees charged for growth-related destruction of trees and green spaces. Activities subject to fees include
any improvement to land which requires the issuance of a building permit or any changes in the use of a
structure which generates destruction of trees and green spaces. Fees are charged at a rate per square inch
based on the area of the tree's cross section and are payable when a tree removal permit is applied for.
Fees may be appropriated for replacement of downed or damaged trees, installation of new trees or
development of green spaces. On August 16, 2010 a revision to the Tree Fund was adopted. The revision
includes an option to pay a fee for not meeting on site tree replacement requirements. Also, collected
funds can be used for the "planting and maintenance" of trees along rights-of-ways and on City owned
property.
Estimated Adopted
Actual Actual Actual Budget
Description FY 07/08 FY 08/09 FY 09/10 FY 10/11
Fees $ 10,542 $ 15,221 $ 500 $ 500
Interest Income 6,063 5,507 6,000 4,000
Total Revenues: 16,605 20,728 6,500 4,500
Transfer In - - - -
Fund Balance Carryforward 477,853 494,458 515,186 471,686
Total Sources: $ 494,458 $ 515,186 $ 521,686 $ 476,186
Tree Replacement Expenditures $ - $ - $ 50,000 $ 350,000
Ending Fund Balance 494,458 515,186 471,686 126,186
Total Uses: $ 494,458 $ 515,186 $ 521,686 $ 476,186
10/11 Annual Budget 178 Adopted - 9/20/2010