CERTIFIED - City of Deltona, Florida

Financial Policies
City of Deltona, Florida
FINANCIAL POLICIES – Continued
The City will follow an aggressive policy of enforcement of revenue regulations and
collection of revenues.
o Fees and Charges
The City will maximize utilization of user charges for services that can be individually
identified and where the costs are directly related to the level of service.
Fees will be reviewed and updated on an ongoing basis to ensure that they keep pace with
changes in the cost-of-living as well as changes in methods or levels of service delivery.
In setting user fees and cost recovery levels, the following factors will be considered: (1)
community-wide versus special benefit; (2) service recipient versus service driver; (3) effect
of pricing on the demand for services and (4) feasibility of collection and recovery.
The following general concepts will be used in developing and implementing service
charges:
• Revenues should not exceed the reasonable cost of providing the service.
• Cost recovery goals should be based on the total cost of delivering the service, including
direct costs, departmental administration costs and organization-wide support costs such
as accounting, personnel, data processing, vehicle maintenance, insurance etc.
• The method of assessing and collecting fees should be as simple as possible in order to
reduce the administrative cost of collection.
• Rate structures should be sensitive to the “market” for similar services as well as to
smaller, infrequent users of the service.
• A unified approach should be used in determining cost recovery levels for various
programs.
For enterprise funds, the City will set fees and rates at levels which fully cover the total
direct and indirect costs of the fund, including operations, capital outlay and debt service.
o Use of One-Time Revenues
To the extent feasible, one-time revenues will be applied toward one-time expenditures; they
will not be used to finance ongoing programs. Ongoing revenues should be equal to or
exceed ongoing expenditures.
o Discretionary Revenues
Unless otherwise stated explicitly by the Commission, the City will not earmark
discretionary revenues for specific purposes. This will preserve the ability of the
Commission to determine the best use of available revenues to meet changing service
requirements.
10/11 Annual Budget
41 Adopted - 9/20/2010