HomeMy WebLinkAbout2008 11 24 Consent 200 Resolution Adopt 2008-53 Amending Fiscal Year 2007-2008 BudgetCOMMISSION AGENDA
ITEM 200
November 24, 2008
Meeting
Consent X
Information
Public Hearin
Re ular
MGR. ~" /Dept. ~~
REQUEST: City Manager is requesting that the Commission adopt Resolution Number 2008-53 amending
the Fiscal Year 2007-2008 Budget.
PURPOSE:
This agenda item is needed to amend the Fiscal Year 2007-2008 Budget for those funds which vary from the
original andlor mid-year budget projections. The vast majority of the amendments are necessary for one of
the following reasons:
- accrual of revenues and expenses in the appropriate fiscal period
- variations between budgeted (estimated) and actual expenditures and revenues
- 2007-2008 agenda items with fiscal impact
CONSIDERATIONS:
The City Charter provides that the Commission may amend the city budget by resolution. On July 28, 2008,
the mid-year budget amendment was accomplished with Regular Agenda Item #603/Resolution No. 2008-
28. Tonight Consent Agenda Item #200/Resolution No. 2008-53 represents the cumulative budget
amendments to the Fiscal Year 2007-2008 budget for those funds requiring amendment. That is, it
incorporates the effect of the mid-year amendment and the year-end amendment. On attachment 2, mid-
year amendments have been designated MYA and final year-end amendments as FYA. Please note that
only those funds requiring budget adjustment are included herein.
Part of the normal course of operations at fiscal year end is the accrual of revenues and expenses. The
accruals are necessary for aligning revenues and expenses with the fiscal period in which they occurred. It
is also typical for some variances between actual and budgeted expenses and revenues to require budget
adjustments. Furthermore, over the course of the fiscal year, various agenda items are approved by the
Commission. In some cases, those approved agenda items lack specific language to amend the expenditure
budget or the appropriation to or from fund balance. By including the fiscal impact of those agenda items in
this final budget amendment we ensure that proper authorization exists for such budget amendments.
Shown herein are budgeted ending fund balances for those funds requiring amendment for fiscal year
2008. Please note that these are budgeted figures only and are not to be confused with audited actuals
which will be available by the end of March 2008. By State Statute the fmal budget amendment must
be formalized by November 29, 2008 [Sections 129.06(2), 166.241, and 189.418(5), F.S.].
FUNDS )tEQUIItING AMENDMENTS
Budgeted Fund Balances at 9/30/08
Ori final Mid-Year Final
General Fund $8,500,943 $7,415,828 $8,029,538
Other Governmental Funds $7,759,804 $7,556,257 $7,405,216
Enterprise Funds 8 268 835 9 020 456 9 164 983
$24,529,582 $23,992,541 $24,599,737
Comments
Large revenue reductions (i.e.
fire fee - $1.3 million) offset by
expenditure reductions
Delay in Seminole County
reimbursement receipt coupled
with impact fee reductions
Delays in capital projects offset
by revenue reductions in
Development Services
Approval of this resolution will result in the following impact on the individual budgeted fund balances:
Budgeted Fund Balances at 9/30/08
Amendment
Fund # Fund Name Original Mid-Year Final Type
001 General Fund $8,500,943 $7,415,828 $8,029,538 MYA/FYA
Other Governmental Funds:
102 Police Education $6,276 $5,252 $4,252 FYA
Special Law Enforcement Trust
103 -Local $9,685 $16,964 $16,964 MYA
104 Transportation Improvement $204,985 $285,969 $285,969 MYA
107 Solid Waste/Recycling $888,049 $930,708 $905,612 MYA/FYA
Special Law Enforcement Trust
108 -Federal $19,489 $19,329 $19,329 MYA
110 Arbor $222,721 $247,785 $125,785 FYA
112 HOA Project $2,071 $2,381 $2,381 MYA
114 Storm Reserve $367,351 $347,466 $345,625 MYA/FYA
115 Road Improvements $320,653 $475,271 ($1,476,329) * MYA/FYA
* Reimbursement grant of $2,739 ,455 from Seminole
County in early FY 09 sufficient to cover fund balance
116 Veteran's Memorial $0 $0 $14,865 FYA
HOA Projects -Streetlights &
117 Signs (non-escrow) $0 $0 $0 FYA
140 Transportation Impact Fee $879,732 $311,609 $186,609 MYA/FYA
145 Public Facilities Impact Fee $522,395 $412,440 $373,140 MYA/FYA
150 Police Impact Fee $203,385 $143,241 $130,696 MYA/FYA
155 Parks Impact Fee $158,017 $17,858 $2,652 MYA/FYA
160 Fire Impact Fee $1,138,184 $1,027,442 $979,879 MYA/FYA
170 Medical Transport Services $436,247 $536,120 $502,970 FYA
Public and Communication
172 Services Tax $0 $0 $0 MYA/FYA
112408 COMM_Consent_200_FY08 Final_Budget_Amendment.doc
Budgeted Fund Balances at 9/30/08
Amendment
Fund # Fund Name Original Mid-Year Final T pe
174 Electric Franchise Fee $0 $0 $0 FYA
Assessment Funds:
1?5 Fire Assessment Fee $0 $0 $4,300 MYA/FYA
184 TLBD Maintenance $270,983 $364,891 $365,534 MYA/FYA
185 TLBD Phase II Maintenance $0 $0 $0 MYA/FYA
191 Oak Forest Maintenance $10,678 $18,398 $18,398 MYA
Debt Service (D.S.I Funds:
206 2003 Debt Service $782,273 $788,243 $781,325 FYA
213 TLBD Debt Service Phase II $9,217 $10,063 $386 FYA
215 1999 Debt Service $113,776 $117,050 $114,050 FYA
230 2004 Capital Project D.S. $28,542 $1,145 $1,145 MYA
Capital Project (C.P., Funds:
305 1999 Construction C.P. $2,256 $21,025 $960,276 MYA/FYA
306 Revolving Rehabilitation C.P. $1,030,769 $1,035,389 $1,004,660 FYA
311 Utility/PW Facility C. P. $58,000 $408,581 $1,521,718 FYA
312 Public Facilities C.P. $7,914 $8,002 $10,025 MYA/FYA
314 HMGP C.P. $1,579 $2,613 ($15,392) * MYA/FYA
* $18,563 grant revenues through
State expected early FY09
315 Trotwood Improvements C.P. $2,500 $908 $218,278 MYA/FYA
316 Senior Center Expansion C.P. $62,077 $114 $114 MYA
Enterprise Funds ^
Water & Sewer Utility -
401-3600 Operating+ $6,816,638 $7,190,252 $7,869,181 MYA/FYA
WBcS Utility -Revenue
401-3620 Generation $0 $0 $0 MYA
420 Development Services $865,010 $1,128,516 $566,508 MYA/FYA
430 Stormwater Utility $587,187 $701,688 $729,294 MYA/FYA
^ Note - As enterprise funds, the above budgeted `fund balances' do not represent their budgeted cash balances but rather a
projection of their year-end net assets less net capital.
Includes bond reserves of $2,048,104
Amounts in bold italics -The Original budgeted fund balance does not equal the Mid-Year budgeted fund balance for these
funds only due to the actual values presented in the 2007 Comprehensive Annual Report (CAFR).
RECOMMENDATIONS:
It is recommended that the Commission approve Resolution 2008-53.
ATTACHMENTS:
1) Resolution Number 2008-53
2) Budget Amendment Summary -General Fund, Other Governmental Funds, Enterprise Funds
3) General Fund Budget Amendment Recap
COMMISSION ACTION:
112408_COMM_Consent_200_FY08_Final Budget_Amendment.doc
RESOLUTION NUMBER 2008-53
A RESOLUTION OF THE CITY COMMISSION OF THE CITY OF
WINTER SPRINGS FLORIDA, AMENDING THE FISCAL YEAR
2007-2008 BUDGET; PROVIDING FOR SEVERABILITY, REPEAL
OF PRIOR INCONSISTENT RESOLUTIONS, AND AN
EFFECTIVE DATE.
WHEREAS, Section 7.05 of the City Charter provides that the annual City
budget maybe amended by Resolution duly adopted by the Commission; and
WHEREAS, the City Commission of the City of Winter Springs deems that this
Resolution is in the best interests of the public health, safety, and welfare of the citizens
of Winter Springs.
NOW, THEREFORE, BE IT RESOLVED BY THE CITY COMMISSION
OF THE CITY OF WINTER SPRINGS, SEMINOLE COUNTY, FLORIDA, AS
FOLLOWS:
Section 1. Incorporation of Recitals. The foregoing recitals are deemed true and
correct and are hereby fully incorporated by this reference.
Section 2. That the Fiscal Year 2007-2008 City Budgets are amended as provided in
Attachments 2 and 3 attached hereto.
Section 3. Repeal of Prior Inconsistent Resolutions. All prior resolutions or parts
of resolutions in conflict herewith are hereby repealed to the extent of the conflict.
Section 4. Severability. If any section, subsection, sentence, clause, phrase, word,
or portion of this Resolution is for any reason held invalid or unconstitutional by any
court of competent jurisdiction, such portion shall be deemed a separate, distinct and
independent provision and such holding shall not affect the validity of the remaining
portion hereto.
Section 5. Effective Date. This Resolution shall become effective immediately
upon adoption by the City Commission of the City of Winter Springs, Florida.
RESOLVED by the City Commission of the City of Winter Springs, Florida, in a
regular meeting assembled on the 24`x' day of November, 2008.
JOHN F. BUSH, Mayor
City of Winter Springs, Florida
Resolution 2008-53
Page 1 of 4
ATTEST:
ANDREA LORENZO-LUACES, City Clerk
Approved as to legal form and sufficiency for
the City of Winter Springs only:
ANTHONY A. GARGANESE, City Attorney
City of Winter Springs, Florida
Resolution 2008-53
Page 2 of 4
Attachment 2 - Budget Amendment Summary (Resolution 2008 -53)
Difference in Beg Actual Beg Fund
11/24/08; Consent 200 Fund Balance from Balance from 9/30/07
General Fund Projected to Actual CAFR
Funds not included in this summary do not require budget amendment
HELPFUL TOOLS: Comprehensive Annual Financial Report for the year ended September 30, 2007 as approved by City Commission on
5/27/2008 Item 300; Final Budget Fiscal Year 2007 -2008 as approved by City Commission on 9/24/07 Public Hearing 501; and Mid -Year
Budget Adjustment approved by City Commission on 7/28/08 Regular 603.
General Fund #001:
As approved by City Commission on 9/24/07 Public Hearing Item 501:
10/1/07 Budgeted Beginning Fund Balance $8,170,448 $928,487 $9,098,935 i i
FY'08 Budgeted Appropriation to (from) Fund Balance . . .) °�j: %z
9/30/08 Budgeted Ending Fund Balance 58,500,943
Amendments to be approved tonight to Original FY 2007 -2008 Budget (as approved on 9/24/07):
Difference in Beginning Fund Balance from projected to actual as shown in 9/30/07 CAFR $928,487
Commission Approved:
9/24/07 Regular 600 - Senior Center Renovation; includes contingency (7250) ($44,369) MYA
10/22/07 Consent 204 Munis On -line Maintenance - 1360 ($6,250) MYA i.
10/22/07 Consent 204 Munis On -line Maintenance; transfer from W &S $6,250 MYA
11/13/07 Consent 204 - Edward Byrne grant expenditures - in -car video camera systems - 2114 ($58,000) MYA
11/13/07 Consent 204 - Edward Byrne grant revenue - in -car video camera systems $58,000 MYA
11/13/07 Consent 206 -Town Center Trail - bike racks and decorative street signs - 1525 ($10,000) MYA
11/14/07 Regular 607 - Urban Beautification - 1525 ($12,500) MYA
11/26/2007 Regular 603 - Police & Fire overtime Highland Games - various ($12,000) MYA
12/5/07 Special Meeting - Treasury management - 1900 (85,000) MYA
1/14/08 Consent 200 - Citizen donation results in increase to Fire department budget - 2240 ($250) MYA
1/14/08 Consent 200 - Citizen donation to Fire department 8250 MYA
1/14/08 Consent 202 - Lallathin memorial - 1525 (81,950) MYA
2/11/08 Consent 205 - Fire expenditure budget related to Walmart donation - 2240 (81,000) MYA
2/11/08 Consent 205 - Walmart donation $1,000 MYA
5/12/08 Public Hearing 500 - Reductions to Fire Assessment Fee ($1,335,000) MYA
5/27/08 Consent 203 - Georgetown donation - increase Canine expenditure budget - 2120 ($150) MYA
5/27/08 Consent 203 - Georgetown HOA donation to Canine division $150 MYA
5/27/08 Regular 201 - Expenditures for server room AC and electrical -1341 ($37,263) MYA
5/27/08 Regular 201 - Transfers in for server room AC and electrical $4,844 MYA
6/9/08 Consent 202 - Sr Ctr Donations $901 MYA
6/9/08 Regular 601 - Seminole Way Project - 1900 ($8,350) MYA
7/14/08 Consent 205 - Sam Smith Park expenditures related to Tuscawilla HOA donation - 7230 (85,947) MYA
7/14/08 Consent 205 - Tuscawilla HOA donation - Sam Smith Park $5,947 MYA
7/14/08 Consent 209 - City Hall maintenance - 1910 ($40,500) MYA
8/4/08 Regular 601 - Fiscal stipend for firefighters to secure consulting -2230, 2240 (86,900) FYA
8/11/08 Regular 602 - Torcaso Master Plan - 7230 ($4,000) FYA
Additional Appropriation to (from) Fund Balance (Comm Approval) (81,512,087)
Fiscal Fear '08 Purchase Order Rollovers:
Police AC unit (Shaw Mechanical #75201) - 2117 ($38,245) MYA
City Hall AC units (Shaw Mach #74707, 74985) - 1910 (8 17,962) MYA
Town Center feasiblity study (GSG #71147) - 1900 ($11,700) MYA
Lallathin memorial (Superior #75103) - 1525 ($1,000) MYA
Roll remainder of FY 2007 Markoly donation - 1910 (8315) MYA
Roll remainder of FY 2007 Walmart donation - 2240 ($148) MYA
Manuscript editing (Mikovsky #74284) - 1200 ($262) MYA
Document camera, Fire alarm, Munis, Exchange, SharePoint, Virtual Environment; San redundancy - 1341 (837,830) MYA
Records Mgmt - 1342 ($1 1,967) MYA
KIVA Citizen- 1343 ($22,000) MYA
Bear Creek bridge repair - 7230 ($50,000) MYA
City Hall gas tank removal - 1910 ($5,000) MYA
UCF Incubator investment - 1900 ($200,000) MYA
Additional Appropriation to (from) Fund Balance (PO Rollovers) (8396,429)
112408_COM M _Consent_200_Attachments_2 &3.xls
Attachment 2 - Budget Amendment Summary (Resolution 2008 -53)
11/24/08; Consent 200 Difference in Beg Actual Beg Fund
Fund Balance from Balance from 9/30/07
lillow General Fund Projected to Actual CAFR
Revenue Neutral:
Insurance proceeds traffic accidents - Urban Beautification $16,445 MYA
Traffic accident expenditure budget increase - 1525 ($15,054) MYA
Traffic accident expenditure budget increase - 4412 ($1,391) MYA
CPH donation Senior Center grand opening $1,000 MYA
Senior Center grand opening - 7240 ($1,000) MYA
Insurance proceeds for city vehicle accident $3,432 MYA
Expenditure budget increase related to above mentioned car accident - 2113 ($3,432) MYA
Remove from General Govenment division 1900 transfer budget to LOC Debt Svc fund #230 $60,000 MYA
Transfer budget to LOC Debt Service Fund #230 moved from General Government 1900 to Senior Pool
division 7251 ($60,000) MYA
WorkForce Central Florida training grant $657 MYA
WorkForce Central Florida training - additional expenditures - 2250 ($657) MYA
Insurance proceeds traffic accidents - Urban Beautification $4,525 FYA
Traffic accident expenditure budget increase - 1525 ($4,525) FYA
Edward Byrne grant revenue - Vistawilla satellite office $8,438 FYA
Edward Byrne grant expenditures - Vistawilla satellite office - 2114 ($8,438) FYA
Transfer budget from Risk Management to Legal for labor and pension costs (564,700- 1920 to 1220) - FYA
Transfer budget from General Government to Legal ($45,962 - 1920 to 1220) - FYA
Additional Appropriation to (from) Fund Balance (Revenue Neutra) 50
Other:
Breedlove, Dennis and Associates - Eagle issue (1900) (57,814) MYA
Repayment of FY 2007 short -term loan to fund #316 Senior Center Expansion; proceeds in FY 2008 $394,888 MYA
Home Again grant revenue (562,822) plus Meridian administrative refund (5539) 563,361 MYA
Home Again FY 2008 grant expenditures ($56,976) MYA
Increase transfer from W &S for 1341 PO rollover $4,123 MYA
Increase transfer from W &S for 1342 PO rollover $1,197 MYA
Increase transfer from Stormwater for 1341/1342 PO rollover $810 MYA
Increase transfer from Dev Services for 1341/1342 PO rollover 53,270 MYA
Increase transfer from Solid Waste for 1342 PO rollover 5359 MYA
Decrease transfers from Oak Forest and TLBD Maintenance - insurance premiums less than budget (54,606) MYA
Decrease transfer from PCST fund #172 primarily due to Communication Service Tax revenue reductions ($35,000) MYA
Decrease Municipal Revenue Share per LCIR's latest projections ($74,253) MYA
Decrease Half -Cent Sales Tax per LCIR's latest projections ($184,445) MYA
Remove fire/ traffic rebate revenue (545,000) MYA
Reduce interest revenue ($80,000) MYA
Reduce transfer budget from Solid Waste - projecteds < budget; needed for survey costs ($2,277) MYA
Remove repayment to General Fund from fund #314 (HMGP); transfer unnecessary (593,623) MYA
Reduce expenses across all Departments to mitigate the effect from the Fire Fee reduction 5761,982 FYA
Remove transfer from Medical Transport #170 - fire truck not purchased ($162,000) FYA
Various donations for Community Events (Progress Energy, Chamber of Commerce, Brighthouse) 511,514 FYA
Expenditure budget for Community Events (any amounts rolled to 2009 are included below as an offset) ($11,514) FYA
Adjustments for transfer true -up (Operator, IS, Engineer, Utility Billing) (5137,357) FYA
Expenditure reductions for budget rolled to FY 2009 532,056 FYA
Fire assessment actuals more than budget thus increase to transfers in $165,000 FYA
Decrease transfer from EFFF fund #174 due to electric franchise fee reductions ($42,979) FYA
Revision to transfer from PCST fund #172 due to further Communication Service Tax revenue revisions 57,908 FYA
Additional Appropriation to (from) Fund Balance (Other) 5508,624
Revisions to Original Budgeted Appropriation to (from) Fund Balance
REVISED 9/30/08 Budgeted Ending Fund Balance 58,029
11 2408_COM M _Consent &3.xis
Attachment 2 -Budget Amendment Summary (Resolution 2008-53) Difference in Beg
11/24/08; Consent 200 Fund Balance Actual Beg Fund
from Projected ro Balance from
Other Goverttmental Funds Actual 9/30/07 CAFR
Potlce Educatlon Fund #102
Aa approved by City Commission on 9/24/07 Pubtlc Hearing Item 501
l0/1/07 Budgeted Begiming Fund Balance 830¢76 (81,024) 529¢32
FY'OS Budgeted Appropriation to (from) Fund Balance (524,300)
9/30/08 Budgeted Endmg Fund Balance 56,276
Amendments to be approved tonight to Original FY 2007-2008 Budget (as approved on 9/24/07):
Difference hi Beginning Fund Balance from projected to actual u shown in 9/30/07 CAFR (51,024)
Misallmaiu revenue -recycled brass 5509 FYA
Inerase to employee development expenditures (5509) FYA
Reduce Fines and Forfeitures revenue (S 1,000) FYA
(52,024)
REVISED 9/30/08 Budgeted Ending Fmd Helena 54,252
Soedal Law Enforcement Fuud - Loral k103 NO CHANGE SINCE MID-YEAR
AB approved by Clty Cometledon o0 9/24/07 Public Hearing Item SOI:
10/1/07 Budgeted Begiming Fwd Balance 524,685 55,017 529,702
FY'OS Budgeted Appropriation to (from) Fwd Balance (S 15,000)
9/30/08 Budgeted Ending Fwd Balance 59,685
Amendment to be approved toNght to Original FY 2007-2008 Budget (era approved on 9/24/07):
Diffrnma hr Beginning Fwd Helena from projected to actual as shown in 9/30/07 CAFR SS,Ol7
Scired cash property (Rosa/Cuyla) SI,350 MYA
Legal costs related to judgmwt (Ross/Cuyla) (5203) MYA
11/13/07 Convent 200 - Elatrooic video storage system (54,753) MYA
7/l4/OB Cmsent 200 -Taws (58,132) MYA
Reduce transfer to HMGP Fwd -humane shutter project analled S 14,000 MYA
Revisions to lhiginal Budgeted Fwd Helena 57.279
REVISED 9/30/08 Budgeted Ending Fmd Balance 816964
Transoortatlan Immovement Fwd #104 NO CHANGE SINCE MID-YEAR
Ace approved by Clty Commlaaton on 9/24/07 Public Hearing Item 501:
IO/1/07 Budgeted Begiming Fwd Balance 5269,212 5221,375 5490,587
PY'08 Budgeted Appropriatiw m (from) Fund Balance (564,2271
9/30/08 Budgeted Ending Fwd Balance 3204.983
Amendmenffi to be approved todght to Original FY 2007-2008 Budget (as approved on 9ft4/07):
Difference hr Beginning Fwd Balance from projected to actual as shown in 9/30/07 CAPR 5221,375
PO Rollover (Alta #71763) 60' bucket truck (S 115,269) MYA
Reduce Local Optim Gas Tax revenue per LCIR's latest projections (525,122) MYA
Revisions m Odgiml Budgeted Fwd Helena 580,984
REVLSED 9r30/OS Budgeted Ending Fuod Balance 5285,969
Sond Waate/RecveBna Fmd #107
As approved by Clty Commleslon on 984/07 Public Hearing Item 501:
10/1/07 Budgeted Begimiog Fwd Balms 5703,957 543,018 5746,973
FY'OS Budgeted Appropriatim to (from) Fund Balms 5184,092
9/30/08 Budgeted Ending Fwd Helena 588&049
Amendments to be approved tonight to Original FY 2007-2008 Budget (u approved on 9/24/07):
Differetra ht Begimring Fwd Helena Sum projated to actual ss shown in 9/30/07 CAFR 543,0(8
Trsmfer to (imeral Fwd for Mums server migration, Exchange, SharePOint Vimral Environmrnt,
Records Mgmt (1341,1342 PO rollovers) (5359) MYA
RCG Consulting -Waste Pro rafts (5700) FYA
Adjustmeet'to transfers for Raords Management 5604 FYA
Darsase Solid waste Revenue (529,134) FYA
Decrease transfer to Storm Reserve Fmd k114 54.134 FYA
Revisions to Original Budgeted Fund Balance S 17,563
REVISED 9/30/08 Budgeted Ending Fmd Balance 5905,612
112408_COM M_Consent_200_Attachments_283.x1s
Attachmbnt 2 -Budget Amendment Summary (Resolution 2008-53)
DitFMnce in Beg
11/24/08; Consent 200 Fund Balms Actual Bog Fund
firm Projected to Balmce from
Other Governmental Funds Actual 9/30/07 CAFR
$yedal Law Enforcement Trust Fnnd -Federal k10a NO CHANGE SINCE MI0.YEAR
As approved by City Commlesion on 9/24/07 Pubic Hearing Item 501:
l0/1/07 Budgeted Begiming Fwd Balmce 543,489 53,467 546,956
FY'08 Budgeted Appropriation to (from) Fwd Balmce (524,000)
9/30/08 Bwigeted Fading Fund Balmce 519,489
Amendments to be approved toNght to Odglnal FY 2007-2006 Budget (as approved ou 984/07):
Difference in Begiming Fwd Balmce from projected to actual as shown in 9/30/07 CAFR 53,467
11/13/07 Consent 200 - Elxuonic video storage system
7/14/08 Cmnent 200 -Night Sight
Reduce transfer to HMGP Fund -hurricane shutter project cancelled
(518,700) MYA
(58,927) MYA
524,000 MYA
Revisions to Original Budgeted Fund Balmce (5160)
REVISED 9/30/08 Budgeted Ending Fuud BWnce 519329
Arbor Fund #110
Ace approved by C(ty CommWion on 9/21/07 Publlc Hearing Item 501:
IO/1/07 Budgeted Beginning Fund Halms 5213,511 525,064 S236,575
FY'OS Budgeted Appropriation to (from) Fmd Balmce 59,21U
9/30/08 Budgeted Ending Fwd Balance 5222,721
Amendments to be approved tonight to Original PY 2007-2008 Budget (as approved on 9/24/07):
I)iB'aence in Begiming Fwd Balmer from projected ro actual as shown in 9/30/07 CAFR 525,064
Gant revmnts not expected mtil fiscal year 2009 (S 142,000) FYA
Reduce capigl expenditure budget rolated m grmt as funds were mquested to mil over to Basal yar
2009 S25,000 FYA
Reduce arbcrc permit revenues ($5,000) FYA
Revisions to Original Budgeted Fmd Balmce (596936)
REVISED 9/30/09 Budgeted Ending Find Balance 5123,785
HOA Proleet Fund k112 NO CHANGE SINCE aIID-YEAR
Ace approved by Clty Commiaion on 9Y2//07 Public Hearing Item SOI:
10/I/07 Budgeted Beginning Fwd Balmce 52,071 59,179 f10,250
FY'OS Budgeted Appropriation to (from) Fwd Balance SO
9/30/08 Budgeted Ending Fwd Balmce 52,071
Amendments to be approved tonight to Original FY 2007-2009 Budget (as approved on 9/24/0'n:
Difference hr Begiming Fwd Balmce from projected to actual as shown in 9/30/07 CAFR 58,179
2008 rollover to complete Glrn Eagle project which begin in 5sca1 yar 2007 (57,669) MYA
Revisions to Original Budgeted Fwd Balance 5310
REVISED 9/30/08 Budgeted Eudiug Fuud Balaua 52381
ti approved by City Commiaaion on 9/24/07 PubOc Hearing Item 501:
l0/1/07 Budgeuxt Beginning Fund Balmce 5217955 S115 5218,070
FY'OS Budgeted Appropriatiw to (from) Fwd Balmce S 149396
9/30/08 Budgeted Ending Fund Balance 5367351
Amendments to be approved tonight to Original FY 2007-2008 Budget (u approved w 9/24/07):
Difference hr Begiming Fmd Balmce from projected to actual as shown in 9/30/07 CAFR S 115
lYtO/07 Coostut 202 -Debris management plan (520,000) MYA
Supplemental Appropriation for damage renulting from Tropical Storm Fay (550,000) FYA
Supplemenud Appropriation for legal (5203) FYA
Reduce expenditum budget related to Tropical Storm Fay 2009 rollover requested S59,835 FYA
Reduce interest revenues (57,339) FYA
Reduce transfer in from Solid Waste Fuod #107 (54,134) FYA
Revisions to Original Budgeted Fwd Balmce (521,726)
REVISED 9!30/08 Budgeted Ending Fund BWnce 5345,625
112408_COMM_Consent_200_AttachmeMs_283.x1s
Attschmedt 2 -Budget Ameudmeut Summary (Resolutton 2008.53)
Difference in Beg
1 1/24/08; Consent 200 Fund Balance Actual Beg Fund
from Projected to Balmce from
Other Governmental Funds Actual 9/30/07 CAFR
Road Imonrvement Fund #115
Aa approved by City Commisaion on 9/24/07 Public Hearing Item 501:
10/1/07 Budgeted Beginning Fund Balance 5628,112 5680,618 5708,730
FY'08 Budgeted Appropriation to (from) Fund Balance (5307,459)
9/30/08 Budgeted Boding Fund Helena 5320.653
Amendment to be approved toNght to Orig(nal FY 2007-2008 Budget (ace approved on 9/24/07):
Difference ur Begiming Fund Balmer from projected to actual as shown m 9/30/07 CAFR 5680,618
Reduce salc~~ tax rcimbursanent (portion accounted for in FY 2007) (S 1,525,000) MYA
Reduce various capital projects due to sales tax timing 5999,000 MYA
Reduce various capitl projatis to align with curtent CIP 5337,400 FYA
Reduce salc~~ tax reimbursement to be received in FY 2008 (52,575,000) FYA
Reduce expenditure budget due to reimbursemrnt timing 5286,000 FYA
Revisions to Original Budgeted Fund Balmce (51,796,962)
Nok: Relmhraammt request lue hem
rubmil0ed k Semkok ('awry fi>r 52,739,455
REVISED 9/30/08 Budgeted Ending Fund Balance (51.476J29) ro 6e received early Fr o9
Vetenn'e Memorial Fund #116
Ace approved by City Commhrdon on 9/21/07 Public Hearing Itm 501:
10/1/07 Budgeted Beginning Fuod Balance SO SO SO
FY'OB Budgeted Appropriaton to (from) Fuud Balance SO
9/30/08 Budgeted Fading Fund Belma SO
Ammdmeob to bt approved tonight to Original FY 2007-2008 Budget (ace approved on 9/24107):
Difference ro Beginning Fund Balance from projected to acnral u ahowv in 9/30/07 CAFR SO
Donuions 514,865 FYA
Revisions to Original Budgeted Fund Helena 514,865
REVISED 9/30108 Budgeted Ending Fund Balance 514,865
Aa approved by Clty Commiadon on 9/24/07 Public Hearhng Item 501:
IO/I/07 Budgeted Beginning Fuod Balance SO SO SO
FY'OS Budgeted Appropriation to (from) Fund Balmce SO
9/30/08 Budgeted Ending Fmd Balance SO
Amendment to be approved tonight to Original FY 2007-2008 Budget (u approved on 9/24/07):
Difference ¢t Begimirrg Fuud Balmer from projected to actual ere shown in 9/30/07 CAFR SO
HOA procer/Js fm streetlight upgrade - Mt. Greenwood 5393 FYA
Expenditure budget for streetlight upgrade - Mt. Greenwood (5393) FYA
Revisions to Original Budgeted Fund Helena SO
REVISED 9/30/08 Budgeted Ending Fund Balance f0
Tranmorttlon Impact Fee Fund #140
As approval by City Commiulon on 9/24/07 Public Hearing Item 501:
IO/1/07 Budgeted Beginning Fund Bslma 5432,732 (S2,170) 5430,562
FY'OB Budgeted Appropriation to (from) Fwd Balance 5447.000
9/30/08 Budgeted Ending Fmd Helena 5879,732
Amendment to be approved tonight to Original FY 2007.2008 Budget (u approved on 9/24/07):
Difference in Begiming Fuud Balms from projected to actual u shown in 9/30/07 CAFR (52,170)
PO Rollovers- Constroction Central Wmds Parkway (Southland #746220); Viatwilla bnprov (PEC
#70397) (5220,453) MYA
Reduced impact fa revrnues -housing downtwn (residential) (5700,000) MYA
Reduced impact fa revenues -housing downturn (commercial) (550,000) MYA
Reduced capitl projects due to housing downturn 5404,500 MYA
Further reductions to impact fa menace -housing downhun (residential) (S 125,000) FYA
Revisions to Original Budgeted Fund Balmce (5693,123)
REVISED 9/30/06 Budgeted Ending Fund Balance 5186,609
112408_COM M_Conserrt_200_Attachments_2&3.xis
Attachment 2 -Budget Amendment Summary (Resolution 2005-53)
Difference in Beg
11/24/08; Consent 200 Fwd Balance Actual Beg Fwd
from Projected to Balance from
Other Govt:mmental Funds Actual 9/30/07 CAFR
Public Facllltles Impact Fee Fund #145
Ace approved by Clty Commlaslon on 9124/07 Publle Haring Item SOI:
]0/l/07 Budgeted Begiwing Fwd Bilana 5335,395 59,045 5344,440
FY'08 Budgeted Appropriation to (from) Fwd Balance 5187,000
9/30/08 Budgeted Ending Fund Bilana 5522,395
Amendment to be approved todght to Odglml FY 2007-2008 Budget (as approved on 9/24!0'1):
Difference in Begimiog Fwd Balance from projected to actual as shove in 9/30/07 CAFR 59,045
Reduced impact fa rwenues -Lousing downtwn (residential) (595,000) MYA
Reduced impact fee revenues -housing downturn (commerciil) (524,000) MYA
LDI Consultants -impact fa assessment (S3,148) FYA
Reduce interest revenue budget (S 11,097) FYA
Further reductions to impact fa revenues -housing downturn (residentlil) (525,000) FYA
Further reduction to impact fa revaues -housing downturn (commercial) (555) FYA
Revisions to Original Budgeted Fwd Bilana (5149,255)
REVISED 9/30/08 Budgeted Ending Fund Balance 5373,140
Ae approved by Clly Commisslon on 9/24/07 Public Hartng Item 501:
10/1/07 Budgeted Beginning Fund Balance 5146,135 58,850 8157,003
FY'OS Budgeted Appropriation to (from) Fuod Helena 555.230
9/30/06 Budgeted Fadmg Fwd Bilaaa 5203.385
Amendment to be approved todght to Original FY 2007-2008 Budget (ace approved on 9/24/07):
Diff'erentx in Begiwing Fwd Helena from projected to acluil u shown in 9/30/07 CAFR S6,850
Reduce transfer ro HMGP Fwd - hurrirme shutter project cancelled 514,270 MYA
Refwd from from HMGP Fwd -hurricane shutter project cancelled S 12,900 MYA
ti/9/OS Consent 216 - VistawiBa satllite office (528,164) MYA
Reduced impact fa revenues -housing downturn (residential) (S83,000) MYA
Increase impact fa revenues (commercial) -Previously not segregated 515,000 MYA
IAI Conultmt -impact fa assessment (52,500) FYA
Reduce expenditure budget related to Visuwilla 2009 rollover requested S 16,427 FYA
Rulua inteest revenue budget (53,200) FYA
Further reduction to impact fee n:venues -housing downturn (residatlal) (522,422) FYA
Reduction to impact fa revenues -housing downturn (ammerciil) (5850) FYA
Revision to Original Budgeted Fwd Helena (572,689)
REVISED 9/30/08 Budgeted Ending Fuud Helena 5130,6%
Parks Impact Fa Fund #155
ti approved by City Commtslon on 9/24/07 Public HprWg Itm SOI:
10/1/07 Budgeted Beginning Fwd Bilana 527,117 583,934 5111,051
FY'08 Budgeted Appropriatiw to (from) Fwd Helena 5130.900
9/30/08 Budgeted Ending Fwd Bahma 5158,017
Amendmab to be approved todght to Orlghral FY 2007-2008 Budget (as approved on 9/24/0'1):
Differesa hr Beginning Fund Bilana from projected to actual u shown in 9/30/07 CAFR S83,934
Trwsfer back from Hand Mitigation Gant Project Fwd #314 (HMGP) for over-payment of Park
Impact Fa Fwd #I53's share (25%) 51,707 MYA
Luaease transfer from Seoior Cents Expania Fwd (#316) -partial re[ued from previon yars
fording 8108,500 MYA
Incense tranfQ to Trotwood Lnprovement Fwd (#315) to fwd the arpanion (552,300) MYA
Reduced impact fa revenues -honing downhun (residentiil) (S282,000) MYA
Revise traesfer to HMGP fwd #314 for over-payment (5558) FYA
Reduce trmsfer to Trotwood Improvement Fund #315 due to housing downturn S6S,000 FYA
[.DI Conultant -impact fa assessment (53,148) FYA
Further reduction to impact fa revenues -honing downturn (residentiil) (576,500) FYA
Revision to Originil Budgeted Fwd Balance (5155,365)
REVISED 9/30/06 Budgeted Ending Fund Balance 52.652
112408_COMM_ConseM_200_Attachments_283.x1s
Attachment 2 -Budget Ameudmeut Summary (Resolution 2008-53)
11/24/08; Consent 200
Other Govetnmental Funds
M approved by City Commizaton on 9/24/07 Public Hearing Item 501:
10/I/07 Budgeted Beginning Fund Balance
FY'OS Badgered Appropriation to (from) Fmd Balance
9/30/08 Budgeted Ending Fund Balance
Difference in Bog
Fund Balmce Actual Beg Fund
from Projected to Balance from
Actual 9/30/07 CAFR
5917,184 515,090 5932,274
5221,000
51,138,184
Amwdmmb to be approved todgbt to Original FY 2007-2008 Budget (u approved on 944/07):
Differwce ht Beginning Fmd Balance from projected to actual as shown in 9/30/07 CAFR 515,090
Reduced impact fa mwuw -housing downturn (residwrial) (5164,000) MYA
Increase impact fee revwues (commercial) -previously not segregated 538,000 MYA
Transfer back from fund #314 for over-paymwt of Hazard Mitigation Gant Project 5168 MYA
I.DI Consullmts -impact fee sssessmwt (52,500) FYA
Further reductions to impact fee revwues -housing downturn (rcaidwtial) (542,000) FYA
Transfer to IiMGP Fund #3l4 additional share of Hazard Mitigation Grant Project (53,063) FYA
Revisions to Original Budgeted Fund Balance (S 158J05)
REVISED 9/30/06 Budgeted Ending Fund Balance 5979,879
At approved by City Commiuim on 944/07 Public Hearing Item 501:
10/1/07 Budgeted Beginning Fund Helena 5402,424 599,873 5502,297
FY'OS Budgeted Appropriation to (from) Fmd Balms 533.823
9/30/06 Budgeted Ending Fund Balms 5436,247
Amwdmwb to be approved toNgbt to Original FY 2007-2008 Hudget (u approved on 944/07):
I)ifferwce ur Beginning Fwul Belmce from projected to actual as shown in 9/30/07 CAFR 599,873
Remove budgeted transfer to Gweral Fmd for fire truck - wiB not be purchased 5162,000 FYA
8/4/06 Regular601 -Fiscal stipwd for fue6ghter [o severe consulting (S150) FYA
Reduce billed 8ervicea rCVwue (5245,000) FYA
Reduce bad debt expense 550,000 FYA
Revisions to Original Budgeted Fmd Balms 566.723
REVISED 9/30/08 Budgeted Ending Fund Balance 5502,970
PubBe and Communintlon Service Taz Fund #172
AB approved by Clty Commlulon on 944/07 Public Hearing Item 501:
10/1/07 Budgeted Beginning Fmd Balmce SO SO
FY'OB Budgeted Appropratim to (from) Fund Halmce SO
9/30/08 Budgeted Ending Fmd Balms SO
Amendmenb to be approved todght to Original FY 2007-2008 Budget (era approved on 941/07):
INfferwce in Beginning Fmd Balmer from projected to actual as shown in 9/30/07 CAFR SO
Reduce Cmmmicetions Srnice Tax tevwues per Legislative Committee update (535,000) MYA
Reduce transfer to Gweral Fmd due to revwue reductions 535,000 MYA
Increase Electricity tax revwues S63,769 FYA
Reduce Gas Tu mwuea (53,542) FYA
Midgatim of previous Communications Service Taz revwue reductions per Legislative Committee
update 55,315 FYA
Increased interest expensdreduced iatereat mwue (54.985) FYA
Reduce Water Tax revwuta (552,649) FYA
Funber roductioos to transfer to Gweral Fmd due m revwue reductions (57,908) FYA
Revisions to lhiginal Budgeted Furl Balmce SO
REVISED 9/30/08 Budgeted Ending Fund Balmce SO
4
As approved by City Commission on 9/24/07 PubBe Hearing Item 501:
10/1/07 Budgded Beginning Fwd Balance SO SO
FY'OS Budgeted Appropriation to (from) Fund Balms SO
9/30/08 Budgeted Eodiog Fmd Balms SO
Amwdmenb to be approved todght to Original FY 2007-2008 Budget pa approved m 944/07):
Differwa in Beginning Fmd Balmce from projected to actual as shown in 9/30/07 CAFR 50
Reduce electricity frmchise fee revwue (541,523) FYA
Increased interest expensdreduced interest mwue ($1,456) FYA
Reduce ttmsfer to Gweral Fmd 542,979 FYA
Revisions to Original Budgeted Fmd Balmce SO
REVISED 9/30/08 Budgeted Ending Fund Balance SO
112408_COMM_ConseM_200_Attach rnerds_283.x1s
Attachment 2 -Budget Amendment Summary (Resolution 2008-53)
Difference in Beg
11/24/08; Consent 200 Fund Balmce Actual Beg Fund
from Projected to Balmer from
Other Governmental Funds Actual 9/30/07 CAFR
Ftre Aasesemmt Fee Fund #175
Aa approved by City Commisaion on 9/24/07 Public Hearing Item 501:
10/1/07 Budgeted Beginning Fund Balms SO $0 SO
FY'08 Budgeted Appropriation to (firnn) Fund Balance $0
9/30/08 Budgeted Ending Fund Balance SO
Amendments to be approved todght to Original FY 2007-2008 Budget (ace approved on 9/24/07):
Difference in Begiming Fund Balance from projected to actual as shown in 9/30/07 CAFR SO
5/12/08 Public Hearing 500 -Fire assessment fee revrnue [eduction (51,335,000) MYA
Decrease transfer to Grnenl Fund due to firo assessment fee mrnue reductions S1,335,000 MYA
Inercase Firc: assessments to align with actuals 5199,400 FYA
Increase exprndituro budget for fiml admin fees (530,100) FYA
Increase transfer to the Grnerel Fund (5165,000) FYA
Revisions to lhiginal Budgeted Fund Balance 54.300
REVISED 9/30/08 Budgeted Ending Fund Balance 54,300
TLBD Mahtteemce Fund #184
Ace approved by Clty Commiadm on 9/24/07 Public Hearing Item SOI:
10/1/07 Budgeted Begiming Fund Balms 5164,320 537,948 5202,268
FY'OS Budgeted Appropriation to (from) Fmd Helena S106,tN63
9/30/08 Budgeted Ending Fuod Halmce 5270,983
Amendment to be approved tonight to Original FY 2007-2008 Budget (era approved on 984/07):
Difference ur Beginning Fmd Balance from projected to actual as shown io 9/30/07 CAFR 537,948
Decrease transfer to Grneral -insurance premium less than budget S3,609 MYA
Transfer equity from TLBD Mainlenma Phase D - etreamliniog maintenance tends 552,351 MYA
Revision to equity transfer from TLBD Maintenance Phase ll - streamlinirrg maintenance foods (5764) FYA
Decease exprnditure budget - signs and walls 51,407 FYA
Revisions to Original Budgeted Fend Balms 594,55 l
REVISED 9/30/08 Budgeted Ending Fund Balance 5365,534
TLBD Malnteoaoa Phase 11 #185
As approved by Clty Commladon on 984/07 Publie Hearing Item 501:
]0/l/07 Budgeted Beginning Fmd Balmer 5114,485 550,921 8165,406
FY'OS Budgeted Appropriation to (from) Fmd Balmer (5114,485)
9/30/08 Budgeted Ending Fmd Balms SO
Amendment to be approved tonight to Original FY 2007-2006 Budget (era approved on 98U07):
Differwce hr Begiming Fuod Balms from projected to actual as shown in 9/30/07 CAFR 550,921
Interest budget equivalrnt to actuals 51,430 MYA
Transfer all equity to TLBD Maintenance Phase I - strsemlining maintenance fords (552,351) MYA
Reductions to interest revenue (5764) FYA
Revisim to equity transfer from TLBD Mainteama Phase B -streamlining mainteomce fords 5764 FYA
Revisions to Original Budgeted Fmd Balms SO
REVISED 9/30/08 Budgeted Ending Fund Balance 80
Oak Forts M.t~t_, e~anee Fund k191 NO CHANGE SINCE MH)-YEAR
Ace approved by City Commbalon on 984/07 Public Hearing Item 501:
10/1/07 Budgeted Beginning Fmd Balmer 59,664 86,723 816,387
FY'OS Budgeted Appropriation to (from) Fmd Balms S1,014
9/30/08 Budgeted Ending Fmd Balmer 510,678
Amendment to be approved tordght to Original FY 2007-2008 Budget (era approved m 984/07):
Difference io Begiming Fmd Balance from projeced m actual as shown in 9/30/07 CAFR S6,723
Lrsurma procads traffic aaidrnt 52,500 MYA
Traffic accidrnt expenditure budget (52,500) MYA
Decrease transfer to General - insurma premium less then budge[ S997 MYA
Revisions to Original Budgeted Fmd Balmer 57.720
REVISED 9/30/08 Budgeted Ending Fund Balance 518,398
112408_COMM_Consent_200_Attachments_283.x1s
Attachment 2 -Budge[ Amendment Summsry (Resolution 2008-53) Diffemnce in Beg
11/24/08; Consent 200 Fund Helena Actual Beg Fmd
from Projected to Balmce from
Other Governmental Funds Actual 9/30/07 CAFR
2003 Debt Service Fund N206
Aa approved by Ctty Commiulon on 9/24/07 Public Hearing Item 501:
10/1/07 Budgeted Beginning Fund Balance 5533,073 55,970 5539,043
FY'OS Budgeted Appropriatioe to (from) Fund Balance 5249,200
9/30/08 Budgeted Fading Fund Balance S782,273
Amendments to be approved tonight to Original FY 2007-2008 Budget (ere approved on 9/24/07):
Difference in Beginning Fund Balance from projected to actual as shown in 9/30/07 CAFR 55,970
Reduced intrrest menus (56,918) FYA
Revisions to Original Budgeted Fund Balance (S948)
REVISED 9/30/08 Budgeted Ending Fund Balance 578125
TLBD Debt Service Fund k213
Ace approval by City Commlealon on 9/24/07 Public Hearing Item 501:
10/1/07 Badgered Beginning Fund Helena 5559 5846 51,403
FY'OS Budgeted Appropriation to (from) Fmd Helena 58,658
9/30/08 Budgeted Ending Fmd Balance 59,217
Ameedmenb to be approved todght to Original FY 2007-2008 Hudget (as approved on 9124/07):
Difference h~ Beginning Fmd Bilmce from projected to actual as ehouv in 9/30/07 CAFR S846
Additional princtipel pay-off of 510,200 required addifiooai appropriation of S9,537 (59,537) FYA
Interest revenue reduction • Comty Tax Collector (5140) FYA
Revisions to Original Budgeted Fmd Balance (58,831)
REVISED 9130/08 Budgeted Ending Fund Balance 5386
1999 Debt Servlee Fund M215
M approval by Clty Commissim on 9/24/07 Public Hearing Item 501:
10/1/07 Budgeted Begiming Fmd Balance 5342,176 53,274 5343,450
FY'OS Budgeted Appropriation to (from) Fmd Balance (5228,400)
9/30/08 Budgeted Ending Fund Balance 5113,776
Amendments to be approved tonight to Original FY 2007-2008 Hudget (as approved on 981/07):
Difference ht Begiming Fmd Balance from projected to actual as shown to 9/30/07 CAFR 53,274
Reduce interest menues (53,000) FYA
Revisions to Original Budgeted Fmd Balance 5274
REVISED 9/30/08 Budgeted Ending Fund Balance S114,050
2004 Caolfi Protect Debt Service Fmd #230 NO CHANGE SINCE aIID-YEAR
Ace approved by City Commladon on 984/07 Public Having Item 501:
IO/1/07 Budgeted Beginning Fmd Balmer 530,042 (529,397) 3645
FY'OB Budgeted Appropriafim to (from) Fuel Helena (51,500)
9/30/06 Badgered Eudiag Fmd Balance 528,542
Ameodmmb to be approved todght to Original FY 2007-2008 Budget (u approved on 984/07):
Difference hr Beginning Fmd Balance from projected to achal as shown in 9/30/07 CAFR (529,397)
Reduce interrst expense -draw for Senior Center later than anticipated 52,000 MYA
Revisions to Original Budgeted Fmd Balance (527,397)
REVISED 9/30/08 Budgeted Eudlug Fmd Balmce 51,145
112408_COMM_Consent_200_Attachments_2&3.xls
Attachment 2 -Budget Amendment Summary (Resolution 2008-53) Difference in Beg
11/24/08; Consent 200 Fund Balance Actual Beg Fund
from Projected to Balance from
Other Governmental Funds Actual 9/30/07 CAFR
1999 Constructlon Caoltl Protect Fund #303
As approved by City Commiulon on 9/24/07 Pubtic Hearing Item 301:
]0/I/07 Budgeted Beginning Fmd Balance 51,170,402 594,901 51,26303
FY'OS Budgeted Appropriation to (from) Fund Balance (51,168,146)
9/30/08 Budgeted Ending Fmd Balmce 52,236
Amendments to be approved tonight t Original FY 200'7-2008 Budget (as approved on 9/24/07):
Difference br Beginning Fmd Balance from projected to actual as shown is 9/30/07 CAFR 594,901
Raxived 2007 donatim from Rotary for Veteran's Memorial but did not inaease expenditure budget
as had been the intent (S 1,228) MYA
PO RoOovas -Blumberg median hail (Southeast Enviroscape #731 l9, Paver Systems #74619) (554,904) MYA
6/9/08 Regular 602 - Supplement) Appropriation Veteran's Memorial (520,000) MYA
Remove capita budget to align with Capitil Improvement Program plan doaunent S9I3,000 FYA
Remove capital budget to be rolled to 2009 524,251 FYA
Revisions to Original Budgeted Fmd Balance 5938.020
REVISED 9/30/08 Budgeted Ending Fund Balance S960Z76
Rawl gj(ehabWtatlon C~pitl Pro)eM Fund #306
AB approved by City Commisgon on 9/24/07 Pubtlc Hearing Item 301:
l0/I/07 Budgeted Begiming Fmd Balance 5996,369 54,620 51,000,989
FY'OB Budgeted Appropriation to (from) Fmd Balance 534.400
9/30/08 Budgeted Ending Fund Batnce 51,030,769
Amendment to be approved toWght to Original FY 2007-2008 Budget (as approved on 9/24/07):
Difference in Beginning Fmd Balance from projected to actual u shown in 9/30/07 CAFR 54,620
Reduce rcat revenue (56.000) FYA
Reduce interest revenue (524,729) FYA
Revisions ta~ Original Budgeted Fmd Helena (526,109)
REVISED 9/30/08 Budgeted Ending Fmd Balance 51,004,660
U~/Publlc Works Fadliri Cgpital Pr~eM Fund #311
M approved by City Commissim on 984/07 Public Hearing Item 301:
10/1/07 Budgeted Beginning Fmd Balance 5608,137 5330,381 5938,719
FY'OB Budgeted Appropriation to (from) Fmd Balance (5530,137)
9/30/08 Budgeted Ending Fmd Balance 536.000
Amendment to be approved tWght to Original FY 2007-2008 Budget (as approved on 984/07):
Difference br Beginning Fmd Balance 5om projectod to actual as shown in 9/30/07 CAFR 5330,381
Reduce expenditure budget fm Utility/PW Facility -align with Capital Improvement Program plan
document 51,113,137 FYA
Revisions to Original Budgeted Fmd Balmce 51,463,718
REVISED 9/30/06 Budgeted Ending Fmd Balance S1,321,718
Ynh!le FacLtlea Capital Protect Fmd #312
Ace approved by Clly Commialon on 984/07 Public Hearing Item 301:
10/1/07 Budgeted Begiming Fmd Balance 57,914 S2,111
FY'OS Budgeted Appropriation to (from) Fmd Balance SO
9730/08 Budgeted Fading Fund Ba1aMe 57914
Amendments t be approved tonight to Original FY 2007-2008 Budget (ace approved on 984/07):
Ifference in Beginning Fmd Balance from projected to actual as shown in 9/30/07 CAFR 52,111
PO Rollover #70866 -City Hall expansim desigtr (Sumer) (52,023) MYA
Remove expenditure budget to align with Capitl Lnprovement Program plan document - no activity 52,023 FYA
Revisions to Original Budgeted Fund Balance 52,1 I1
REVISED 9/30/08 Budgeted Ending Fmd Batnce 510,023
510,023
112408_COMM_Consent_200_AttachmeMs_28r3.xis
Attaehmeat 2 -Budget Ameadmeat Summary (Resolution 2008-53) Difference in Beg
11/24/08; Consent 200 Fund Balance Actual Beg Fmd
from Projected to Balance from
Other Governmental Funds Actual 9/30/07 CAFR
4
As approved by Clty Commlaslan on 9/24/07 Publie Nearing Item 501:
10/I/07 Budgeted Beginning Fmd Balance 515,868 (512,795) 53,073
FY'O8 Budgeted Appropriation to (from) Fmd Balance (514,289)
9/30/08 Budgeted Ending Fund Balance 51,579
Amendment to be approved tonight to Original FY 2007-2008 Budget (as approved on 9/24/07):
Difference br Beginning Fund Balance from projected to actual u shows ie 9/30/07 CAFR (512,795)
PO Rollovers (Exeter #74049, 74050, 74051) (578,693) h1YA
Transfer back to Parks Impact for over-payment of the'v 25% share (S 1,707) MYA
Terminate }iMGP Police project -won't receive from I03, 108, 150 (552,270) MYA
Terminate HMGP Police project - transfer back to 150 (S12,900) M1 A
Terminate F)MGP Police project - reduce grmt avenue budget (542,120) MYA
Terminate HMGP Police project -reduce grant expenditure budget 5108,679 MYA
Remove repaymad to General Fmd; transfer unnecessary 593,623 MYA
Increase HMGP grant revenue [elated to Parks projoct S [,449 MYA
Increase HMGP grant expenditure elated to Parks project (52,232) MYA
Increase HMGP grant revenue related to Fin project 52,220 MYA
Increase HMGP grant expemditun elated to Fire project (52,052) MYA
Transfer back to Fin Lnpect forover-payment of their 25% ahan (S168) MYA
Transfer from General Fmd for portion ineligible from Fin Impact S500 FYA
Decrease HMGP grant revenue elated to Parla project (09 not OS) (818,563) FYA
Modify transfer to Fin Mpact for over-payment of 25% shah 5168 FYA
Modify transfer to Puks Impact for over-payment of 25 % share 5558 FYA
Increase trazufer from Fire Impact for additional ahan S2,895 FYA
Na reduction to HMGP grant revenue elated to Fin project (S3,563) FYA
Revtioos to Original Budgeted Fmd Helena (516,971)
Nok: Grotrermua vu Shte otFbrida
REVISED 9/30/08 Budgeted Ending Fund Balance (815,392) expaxab evy FYll9-518,563
TroMOOd Improvement Fmd - X315
Act approved by Clly Commiadon on 9/24/07 Publle Hearing Ibm 501:
10/1/07 Budgeted Beginning Fmd Balance 32,500 511,540 514,04a
FY'OH Budgeted Appropriation to (from) Fmd Balance SO
9/30/08 Budgeted Ending Fmd Balance S2,500
Amerdmenb to be approved tonight to Original FY 2007-2008 Budget (act approved on 9/21/07):
Difference t Begiming Fund Hatnce from projected to emral as shown in 9/30/07 CAFR 511,540
Increase trorrsfer from Parl¢ Lnpact for Phase I Improvement 552,300 MYA
Increase expenditure budges for Phase I Lnprovanenb (565,432) MYA
Reduce gram[ revenue expelled in FY 2009 (S200,000) FYA
Reductim to Trotwood Lnprovement expenditure budget -timing FY 08 to FY 09 5462,370 FYA
Transfer reduction from Parks Impact Fa Fmd #155 due to housing dowotum (565,000) FYA
Revisions to lhiginal Budgeted Fmd Balance 5215.776
REVISED 9/30/08 Budgeted Fading Fmd Balance 5218,278
Senior Cmb~yanaion Caoitl Prefect Fmd - k316
NO CHANGE SBVCE MI0.YEAR
As approved by City Commlealon on 9/24/07 Publle Hearing Item 501:
10/1/07 Budgeted Begiming Fmd Balance 578,986 (578,977)
FY 'OB Budgeted Appropriation to (from) Fund Balance (816.909)
9/30/06 Budgeted Felling Fmd Balance 562,077
Amendment to be approved tonight to Original FY 2007-2008 Budget (u approved on 9/24/07):
Difference in Beginning Fmd Balence from projected to actual as shown in 9/30/07 CAFR (578,977)
I.oaa procp~ 5750,000 MYA
Traosfa to General Fmd for 2007 short-term loan (5394,688) MYA
Senior Ctr expeosioo project • 2008 activity (5229,598) MYA
Transfer to Parlrs Impact -Partial refund of previous fording (5108,500) MYA
Revisions to Original Budgeted Fmd Balance (561,963)
REVISED 9/30/08 Budgeted Fading Fuud Baance 5114
59
112408_COM M_Consent_200_Attach ments_283.x1s
Attachment 2 -Budget Amendment Summary (Resolution 2008-53)
11/24/08; Consent 200
Enterprise Funds
Difference in Actual Ending
Capital Assets Beg Fund Bal Fund Balance as
(Note - As enterprise funds, the following'fimd balances' are technically not their fund balances but rather a (net of related from projected shown in the
projection of their year-end net assets less net capital.) debt) to actual 9/30/07 CAFR
Water and Sewer Utiliri Fund - Oueratine (#3600):
As approved by City Commission on 9/24/07 Publlc Hearing Item 501:
10/1/07 Budgeted Beginning Fund Balance $7,609,918 $8,879,434 $493,681 $16,983,033
FY'O8 Budgeted Appropriation to (from) Fund Balance ($793,280)
9/30/08 Budgeted Ending Fund Balance $6,816,638
Amendments to be approved tonight to Original FY 2007-2008 Budget (as approved on 9/24/07):
Difference in Beginning Fund Balance from projected to actual as shown in 9/30/07 CAFR $493,681
Insurance proccxds -fire alarm system $5,507 MYA
Expenditure budget related to fire alarm system ($5,507) MYA
Insurance proccxds -school bus accident $1,217 MYA
Expenditure budget related to school bus accident ($1,217) MYA
10/8/07 Regular600 -Insurance settlement payouts ($30,029) MYA
10/22/07 Consent 204 -Online Munis ($6,250) MYA
2/15/08 Consent 206 -Rate study ($36,400) MYA
5/27/08 Consent 201 - IS Special Project ($2,981) MYA
Transfers necessary due to IS PO rollovers ($44,407) MYA
Adjustments fortransfertrue-up (Operator, IS, Enginex;r, Utility Billing) $108,559 FYA
Remove capital. budget to be rolled to fiscal year 2009 $63,283 FYA
Reduce capital budget to align with Capital Improvements Program plan document $507,087 FYA
Increase revenues for contributed capital $185,000 FYA
Increase capital expenditure budget for contributed capital ($185,000) FYA
Revisions to Original Budgeted Fund Balance $1,052,543
REVISED 9/30/08 Budgeted Ending Fund Balance 57,869,181
Water and Sewer UHliri Fund -Revenue Generation (#36201: NO CHANGE SINCE MID-YEAR
As approved by City Commission on 9/24/07 Public Hearing Item 501:
10/1/07 Budgeted Beginning Fund Balance $92,207 $22,959 $115,166
FY'08 Budgeted Appropriation to (from) Fund Balance ($92,207)
9/30/08 Budgeted Ending Fund Balance $0
Amendments to be approved tonight to Original FY 2007-2008 Budget (as approved on 9/24/07):
Difference in Beginning Fund Balance from projected to actual as shown in 9/30/07 CAFR $22,959
PO Rollovers -Sludge Thickener (CPH #73127, Unlimited Welding #71516) up to amount
allowable by beginning fund balance ($22,959) MYA
Revisions to Original Budgeted Fund Balance 50
REVISED 9/30/08 Budgeted Ending Fund Balance SO
Not requiring amendment:
Water and Sewer -Renewal & Replacement (#3610) $555,475
Water and Sewer - 2000 Construction (#3640) 5439,038
Total Water & Sewer "Fund Balanee" (ties to CAFR) ~ $18,092,712
112408_COM M_Consent_200_Attachments_2&3.xls
Attachment 2 -Budget Amendment Summary (Resolution 2008-53)
11/24/08; Consent 200
Enterprise Funds
Difference in Actual Ending
Capital Assets Beg Fund Bal Fund Balance as
(Note - As enterprise funds, the following 'fund balances' are technically not their fund balances but rather a (net of related from projected shown in the
projection of their year-end net assets less net capital.) debt) to actual 9/30/07 CAFR
Development Services Fund #420
As approved by City Commission on 9/24/07 Public Hearing Item 501:
10/1/07 Budgeted Beginning Fund Balance 51,071,814 $35,066 $267,894 $1,374,774
FY'08 Budgeted Appropriation to (from) Fund Balance ($206,804)
9/30/08 Budgeted Ending Fund Balance $865,010
Amendments to be approved tonight to Original FY 2007-2008 Budget (as approved on 9/24/07):
Difference in Beginning Fund Balance from projected to actual as shown in 9/30/07 CAFR $267,894
Transfer to General Fund for Munis server migration, Exchange, SharePoint Virtual
Environment, B.ecords Mgmt (1341,1342 PO rollovers) ($3,270) MYA
5/27/08 Regular 201 - Transfer to General Fund for server room AC and electrical ($1,118) MYA
Reduce building permit revenues ($600,000) FYA
Adjustments for transfer true-ups (Operator, IS) $37,992 FYA
Revisions to Original Budgeted Fund Balance ($298,502)
REVISED 9/30/08 Budgeted Ending Fund Balance $566,508
Stormwater Utility Fund #430
As approved by City Commission on 9124/07 Public Hearing Item 501:
10/1/07 Budgeted Beginning Fund Balance 5749,033 $3,764,823 $154,156 $4,668,012
FY'08 Budgeted Appropriation to (from) Fund Balance ($161,846)
9/30/08 Budgeted Ending Fund Balance $587,187
Amendments to be approved tonight to Original FY 2007-20(18 Budget (as approved on 9/24/07):
Difference in Beginning Fund Balance from projected to actual as shown in 9/30/07 CAFR $154,156
PO Rollover -Canal Piping Flamingo to Moss (CPH #74682)
Transfer to General Fund for Munis server migration, Exchange, SharePoint Virtual
Environment, Records Mgmt (1341,1342 PO rollover;)
1/14/08 Consent 206 - TMDL Master Plan
3/10/08 Consent 208 -Gee Creek Stabilization
NRCS grant revenue -Gee Creek
Hacienda Village contribution to Gee Creek project
Gee Creek - add'1 expenditure budget need
5/27/08 Regular 201 -Transfer to General Fund for server room AC and electrical
Reduce Natural Resources Conservation Service grant revenues - to be received in fiscal year
2009
Reduce grant expenditure budget -Natural Resources Conservation Service; budget rolled to
fiscal year 2009
Adjustments for transfer true-up (IS, Engineer)
Remove capital budget to be rolled to fiscal year 2009
($5,500) MYA
($810) MYA
($32,600) MYA
($33,000) MYA
$270,000 MYA
$30,000 MYA
($267,000) MYA
($745) MYA
($302,680) FYA
$306,625 FYA
($9,798) FYA
$33,459 FYA
Revisions to Original Budgeted Fund Balance
REVISED 9/30/08 Budgeted Ending Fund Balance
$142,107
$729,294
112408_COM M_Consent_200_Attach ments_2&3.xis
Attachment 3 -General Fuud Budget Amendment Recap (Resolution 2008-53)
11/24/08; Consent 200
FY 08 Commission Other FY 08
Original Approved Rtvenwe Regwesls Amended
Mnwal Interdeyartmenml Amendments m PO Newbal m Amend Mnwal
DmY # $YdpEr j1gygj~ iJporonriatlon R °tloms Chances Anaroorietion Budau
Genera! Fund Revenues S 21,982,9111 S 21,982,9111
Transfer from Water & Sewn Utility Fund; Munis online; Consent 104, 10/12/07 S 6,250 S 6,250
Repayment of1007short--term Gwn m Senior Center Expansion Fund
#316; Proceeds available in FY 2008 S 394,888 S 394,888
Inswance proceeds ba$tc accidents -Urban Beautification S 20,970 S 20,970
Inswance proceeds ba$tc accidentr -Police S 3,432 S 3,432
Home Again grant reverse (562,811) plus Meridian administrative refrutd (5539) S 63,361 S 63,361
Increase transfers from various funds (/S PO rolbvers 1341, 1341) S 9,759 S 9,759
Decrease transfers from Oak Forest and TLBD Maintenance - inswance premiums < budget S (4,606) S (4,606)
1/14/08 Consent 200 -Citizen donation to Fire department S 250 S 250
WorkForce Central Florida training grant S 657 S 657
CPH donation -Senior Center expansion grand opening S 1,000 S 1,000
Donation from Georgetown HOA S 150 S 150
11/13/07 Consent 204 -Edward Byrne grant reve~me - intar video cmnera systems S 58,000 S 58,000
Edward Byrne grant revenue - Yistawilla satellite oJftce S 8,438 S 8,438
Net decrease to transfer from PCST fiend #172 due m Comm Service tax revenue reductions f (27,092) S (27,092)
DecreareMvnicipalReveweShareperLCIR'Slatestprojxtions S (74,253) S (74,253)
DecreaseHa[j-CenlSalesTaxperLClRSlatertprojections S (184,445) S (184,445)
Removebudget fire/trttffic rebate reverate S (45,000) S (45,000)
Reduce interest revene S (80,000) S (80,000)
Reduce transfer budget from Solid Waste Fund #107 - projecteds < budget S (2,277) S (2,277)
2//IPoBConrent 105-Wa/martdonation S 1,000 S 1,000
8/27/08 Regular 20/ -Transfers in for server room AC and electrical S 4,844 S 4,844
QN/08 Conreru 202 -Senior Center Donations S 901 S 901
7/14/08 Consent 205 - 2Yrscawilla HOA donation -Sam Smith Park S 5,947 S 5,947
Scottish American games recdpt m cover repair & maimenanee and mailer S 4,466 S 4,466
Remove tranajerfrom HMGP Fund#314; transfer unnecessary S (93,623) S (93,623)
Remove transjerfinm Medical Transport fund#170-fire truck rotpurehared S (162,000) S (162,000)
Reductions to Fire Assessment Fee thus dansjer reduction S (1,335,000) S (1,335,000)
Community Event Donations (Progress Energy, Brighthouse, Chamber ojCommeroe) S 11,514 S 11,514
Fare assessment actuals more than budget S 165,000 S 165,000
Decrease transfers from Electric Franchise Fee Fund S (42,979) S (42,979)
Reductions to General Fund transfers in due m IS, Operator, Ersgineer, Utility Billing S (144,269) S (144,269)
General FundRevenwes S 21,982,901 S - S (1,257,658) S - S 38,963 S (216,022) S 20,548,184
General Fund Expenditures
CiryCommission 1100 S 171,096 S 4,200 S 4,200 S (7,000) S 172,496
Various Boards 1110 S 11,100 S 11,100
City Manager 1200 S 283,010 S 262 S 283,272
City Clerk 7110 S 263,064 S 263,064
General Government - Legd Services 1210 S 270,000 S 110,662 S 380,662
General Government -Code Enforcement 1130 S 20,000 S (20,000) S -
Finance /300 S 516,500 S 516,500
General Service -Human Resources /310 S 106,595 S 106,595
General Service -Purchasing 1330 S 67,441 S 67,441
Information Systems -General 1340 S 622,539 S (85,032) S 537,507
Information Systems -Special Projects 1341 S 133,386 S 82,590 S 37,263 537,830 S 29],069
lnfarmation Systems -Records Mgmt /342 S 153,389 S 11,967 S 165,356
/nformation Systems - K.IYA/GIS 1343 S 205,766 S 2,442 S 22,000 S 230,208
112408_COM M_Consent_200_Attachments_2&3.xls
Attachment 3 - Genersl Fund Budget Amendment Reap (Resolution 2008-53)
11/24/08; Consent 200
FY 08 Commission Other FY 08
Origlna! ApprosrA Revenue Regnern Amended
Annual Interdeparanental Amendments m Po Neubal m Amend Mnnsl
DmYB A~oroorladon Ch°naes @onrooriation ~y(yE(
GeneralService-Administration 1350 S 109,152 S 109,152
Finance-UNliryBillirtg /360 S 643,363 S 6,250 S 649,613
Comm Development-Administration 1310 S 266,537 S (250) S 37,061 S 303,348
Comm Development-Planning ISIS S 144,614 S 144,614
Comm Development-Development Review 1510 S 95,205 S 250 S 95,455
Comm Development- Urban Beautijtcation 1515 S 855,]35 S 22,500 S 1,000 S 19,579 S (58,000) S 840,214
Comm Development- Streetlighting /516 S 390,000 S 390,000
General Government -Genera! 1900 S 248,300 S (56,094) S 13,350 S 211,700 S (52,186) S 365,070
GerteralServtce-CiryHall /910 S 234,584 S 5,136 S 40,500 S 23,277 S 303,497
Genera! Service - Ciry Hd! Operator 191 S S 38,363 S 38,363
General Service-Risk Management 1920 S 671,136 S (64,700) S 606,436
General Service-Library 1930 S 1,000 S 1,000
Police-Chief 2110 S 267,469 S 11,054 f 466 S 278,989
Police - Criminallmestigations 2713 S 689,915 S (21,658) S 2,994 S 3,432 S 674,683
police -Operations Support 2114 S 434,618 S 16,809 S 1,025 S 8,438 S 460,890
Police-Operations 1115 S 2,695,718 S 9,886 S 58,000 S 18,000 S 2,781,604
Police-Information Services 1116 S 1,021,539 S 7,693 S 1,245 S 1,030,477
Police -Tech Services 2117 S 418,693 f (15,864) S 555 S 38,245 S 441,629
Police-Code Enforcement 1118 S 373,999 S (3,589) S 1,863 S 372,273
Pollee-Momreyrle 1119 S 336,543 S (9,152) S (18,000) S 309,391
Police -Canine 2110 S 136,523 S 4,821 S 150 S 141,494
Police-Professional Standards 2121 S 22430 f 1,102 S 225,432
Fve-Adminisdatiort 2210 S 400,067 S 1,950 S 402,017
Fire-Prevention 2130 S 177,779 S 150 S (6,000) S 171,929
Fve-Operations 2140 S 4,004,758 S 10,750 S 148 S (386,000) S 3,629,656
Fire -Training 2250 f 135,409 S 657 S 136,066
Public Works -Administration N10 S 217,545 S 350 S (6,912) S 210,983
Public works -Roads & Row NI2 S 746,592 S (2,450) S 1,391 S 745,533
Public Works -Fleet ~4l3 S 186,413 S 2,100 S 188,513
Public Works - Faci[ides MII S 62,916 S 62,916
Public Works - Capitd Projects 4115 S 77,841 S
S 77,841
192
814
P&R-Administration 7200 S 198,158 S (5,344) S ,
219
617
P&R-Athletics 72/0 S 215,791 S 3,826 ,
P&R - Athlehrs League 7111 S 38,000 S 3,060 S 41,060
P&R -Athletics Parmerships 7172 S 41,733 S (5,700) S 36,033
P&R -Concessions 7210 S 82,845 S (8,570) S 74,275
P&R-Parks&Grounds 7230 S 1,136,654 S (26,749) S 9,947 S 50,000 S 266 S (50,000) S 1,]20,118
pgp _ progryns 7240 S 205,446 S 1,748 S 1,000 S 208,194
pgR _ Seniors 7250 S 164,030 S 24,303 S 44,369 S 232,702
P&R-Senior Center Poo[ 7251 S 40,058 S 12,140 S 60,000 S 112,198
P&R -Community Events 7160 S 222,000 S 3,432 S (110,609) S 114,823
P&R -Hound Ground 7270 S 142,777 S 1,650 S (125,000) S 19,427
P&R -Splash P(aygrotmds 7280 S 34 972 S (3 000)
S
31,972
General FundFapend&ures S 21,652p06 S S 254,429 S 396,429 S 38,963 S (724,646) S 21,617,581
BudgetedApprop m (from) Fund Balance S 330,495 S - S (1,512,087) S (396,429) S - S 508,624 S (1,069,397)
112408 COMM Consent 200 Attachments 2&3.xls
RESOLUTION NUMBER 2008-53
A RESOLUTION OF THE CITY COMMISSION OF THE CITY OF
WINTER SPRINGS FLORIDA, AMENDING THE FISCAL YEAR
2007.2008 BUDGET; PROVIDING FOR SEVERABILI'TY, REPEAL
OF PRIOR INCONSISTENT RESOLUTIONS, AND AN
EFFECTIVE DATE.
WHEREAS, Section 7.05 of the City Charter provides that the annual City
budget maybe amended by Resolution duly adopted by the Commission; and
WHEREAS, the City Commission of the City of Winter Springs deems that this
Resolution is in the best interests of the public health, safety, and welfare of the citizens
of Winter Springs.
NOW, THEREFORE, BE IT RESOLVED BY THE CITY COMMISSION
OF THE CITY OF WINTER SPRINGS, SEMINOLE COUNTY, FLORIDA, AS
FOLLOWS:
Section 1. Incorporation of Recitals. The foregoing recitals aze deemed true and
correct and are hereby fully incorporated by this reference.
Section 2. That the Fiscal Year 2007-2008 City Budgets aze amended as provided in
Attachments 2 and 3 attached hereto.
Section, 3. Repeal of Prior Inconsistent Resolutions. All prior resolutions or parts
of resolutions in conflict herewith are hereby repealed to the extent of the conflict.
Section 4. Severability. If any section, subsection, sentence, clause, phrase, word,
or portion of this Resolution is for any reason held invalid or unconstitutional by any
court of competent jurisdiction, such portion shall be deemed a separate, distinct and
independent provision and such holding shall not affect the validity of the remaining
portion hereto.
Section 5. Effective Date. This Resolution shall become effective immediately
upon adoption by the City Commission of the City of Winter Springs, Florida.
RESOLVED by the City Commission of the City of Wint~~ Springs, Florida, in a
regulaz meeting assembled on the 24a' day of November, 2008.
~~~~
J HN Tr.13iJSI~„Mayor
City of Winter Springs, Florida
Resolution 2008-53
Page 1 of 4
Attachment 2 -Budget Amendment Summary (Resolution 2008-53)
I 1 /24/08; Consent 200
General Fund
Funds not included in this summary do not require budge[ amendment
HELPFUL TOOLS: Comprehensive Annual Financial Report for the year ended September 30, 2007 as approved by City Commission on
5/27/2008 Item 300; Final Budget Fiscal Year 2007-2008 as approved by City Commission on 9/24/07 Public Hearing 501; and Mid-Year
Budget Adjustment approved by City Commission on 7/28/08 Regular 603.
General Fund #001
Difference in Beg Actual Beg Fund
Fund Balance from Balance from 9/30/07
Protected to Actual CAFR
As approved by City Commission on 9/24/07 Public Hearing Item 501:
10/1/07 Budgeted Beginning Fund Balance $8,170,448 $928,487
FY '08 Budgeted Appropriation to (front) Fund Balance $330,495
9/30/08 Budgeted Ending Fund Balance $8,500,943
Amendments to be approved tonight to Original F1' 2007-2008 Budget (as approved on 9/24/07):
Difference in Beginning Fund Balance from projected to actual as shown in 9/30/07 CAFR 8928,4H7
Cnnurrissinn Annrnred:
9/24/07 Regular 600 -Senior Center Renovation; includes contingency (7250) ($44,369) MYA
10/22/07 Consent 204 Munis On-line Maintenance - 1360 ($6,250) MYA
10/22/07 Consent 204 Munis On-line Maintenance; transfer from W&S $6,250 MYA
11/ 13/07 Consent 204 -Edward Byrne grant expenditures - in-car video camera systems - 2114 ($58,000) MYA
11/13/07 Consent 204 -Edward Byrne grant revenue - in-car video cautera systems $58,000 MYA
I I / 13/07 Consent 206 -Town Center Trail -bike racks and decorative street signs - 1525 ($ 10,000) MYA
I (/14/07 Regular 607 -Urban Beautification - 1525 ($12,500) MYA
11/26/2007 Regular 603 -Police & Fire overtime Highland Games -various ($12,000) MYA
12/5/07 Special Mczting-Treasury management- 1900 ($5,000) MYA
I/ 14/08 Consent 200 -Citizen donation results in increase to Fire department budget - 2240 ($250) MYA
(/14/08 Consent 200 -Citizen donation to Fire department $250 MYA
(/14/08 Consent 202 - Lallathin memorial - 1525 ($1,950) MYA
2/I I/O8 Consent 205 -Fire expenditure budget related to Wahnart donation- 2240 ($1,000) MYA
2/I 1/08 Consent 205 - Walman donation $1,000 MYA
5/12/08 Public Hearing 500 -Reductions to Fire Assessment Fee ($1,335,000) MYA
5/27/08 Consrnt 203 -Georgetown donation -increase Canine expenditure budget - 2120 ($150) MYA
5/27/08 Consent 203 -Georgetown {IOA donation to Canine division $150 MYA
5/27/08 Regular 201 -Expenditures for server room AC and electrical -1341 ($37,263) MYA
5/27/08 Regular 201 - Translcrs in for server room AC and eec[rical $4,844 MYA
6/9/08 Consent 202 - Sr Ctr Donations $901 MYA
6/9/08 Regular 601 -Seminole Way Project - 1900 ($8,350) MYA
7/14/08 Consent 205 -Sam Smith Park expenditures related to Tuscawilla HOA donation - 7230 ($5,947) MYA
7i14~08 Consent 205 -Tuscawilla IiOA donation -Sam Smith Park $5,947 MYA
7/14/08 Consent 209 -City Hall maintenance - 1910 ($40,500) MYA
8/4/08 Regular 601 -Fiscal stipend for liretightzrs to secure consulting -2230, 2240 ($6,900) F'YA
8/11!08 Regular 602 - Torcasu Master Plan - 723(1 ($4,000) PYA
Additional Appropriation to (from) Fund Balance (Comm Approved) ($1,512,087)
Fiscal Year '08 Purchase Orr/er Rn!lnrers:
Police AC unit (Shaw Mechanical 6752011 - 21 17 ($38,245) MYA
City Ilall AC units (Shaw Mcch ii747(l7, 74985) - 191(1 ($17,962) MYA
"Town Center feasiblity study (GSG 1171 147) - 1900 ($ 11,700) MYA
Lallathin memorial (Superior tt75103) - 1525 ($1,000) MYA
Roll remainder of FY 2007 Markoly donation - 1910 ($315) MYA
Roll remainder of FY 2007 Walmarl donation - 2240 ($148) MYA
Manuscript editing(Mikovsky 674284) - 120(1 ($262) MYA
Document camera. Fire alamr, Munis. I'schange. ShareF'oint, Virtual EnvironmenC San redundancy - 1341 ($37,830) MYA
Records Mbnm- 1342 ($11,967) MYA
KIVACitizen- 1343 ($22,000) MYA
Bear Creek bridge repair - 7230 ($50,000) MYA
City Ilall gas tank removal - 1910 ($5,000) MYA
UCF' Incubator investment - 1900 ($200,000) MYA
Additional Appropriation to (from) Fund Balance (PO Rollovers) ($396,429)
$9,098,935
112408_C O M M_Co nsent_200_Atta chm ents_2&3.xls
Attachment 2 -Budget Amendment Summary (Resolutimt 2008-53)
11/24/08; Consent 200
General Fund
Revemte Neutral:
Insurance proceeds trat7ic accidents -Urban Beautification
Traffic accident expenditure budget increase - 1525
Traffic accident expenditure budget increase - 4412
CPH donation Senior Center grand opening
Senior Center grand opening - 7240
Insurance proceeds for city vehicle accident
Expenditure budget increase related to above mentioned car accident - 2113
Remove tiom General Government division 1900 transfer budget to LOC Debt Svc fund #230
Transfer budget to LOC Debt Service Fund #230 moved from General Government 1900 to Senior Pool
division 7251
Workforce Central Florida [raining grant
WorkForce Central Florida training -additional expenditures - 2250
Insurance proceeds traffic accidents -Urban Beautification
Traffic accident expenditure budget increase - 1525
Edward Byrne grant revenue -Vistawilla satellite office
Edward Byrne grant expenditures -Vistawilla satellite office - 2114
Transfer budget from Risk Management to Legal for labor and pension costs ($64,700- 1920 to 1220)
Transfer budget from General Government to legal ($45,962 - 1920 to 1220)
Additional Appropriation to (from) Fund Balance (Revenue Neutral)
Other:
Breedlove, Dennis and Associates -Eagle issue (1900)
Repayment of FY 2007 short-tens loan to fund #316 Senior Center Expansion; proceeds iu FY 2008
Home Again grant revenue ($62,822) plus Meridian administrative refund ($539)
Flome Again FY 2008 grant expenditures
Increase transfer from W&S for 1341 PO rollover
Increase transfer from W&S for 1342 PO rollover
Increase transfer from Stonnwater for 1341/ 1342 PO rollover
Increase transfer from Dev Services for 1341/1342 PO rollover
Increase transfer from Solid Waste for 1342 PO rollover
Decrease transfers from Oak Forest and TLBU Maintenance -insurance premiums kss than budget
Decrease transfer from POST fund # 172 primarily due to Communication Service Tax revenue reductions
Decrease Municipal Revenue Share per LCIR's latest projections
Decrease Half-Cent Sales Tax per LCIR's latest projections
Remove fire/ traffic rebate revenue
Reduce interest revenue
Reduce transfer budget from Solid Waste - projecteds < budget; needed for survey costs
Remove repayment to General Fund f}om fund #314 (HMGP); transfer unnecessary
Reduce expenses across all Departments [o mitigate the effect tom the Fire Fee reduction
Remove transfer from Medical Transport # 170 -tire [mck no[ purchased
Various donations for Community Events (Progress Energy, Chamber of Conunerce, Brighthouse)
Expenditure budget for Community Events (any amomrts rolled to 2009 are included below as an offset)
Adjustments for transfer true-up (Operator, IS, Engineer, Utility Billing)
Expenditure reductions for budget rolled to FY 2009
Fire assessment actuals more than budget thus increase to transfers in
Decrease transfer from EFFF fund # 174 due to electric franchise fee reductions
Revision to transfer from POST fund N 172 due to further Communication Service Tax revenue revisions
Additional Appropriation to (frmn) Fund Balance (Other)
Revisions to Original Budgeted Appropriation to (t}om) Fund Balance
Difference in Beg Actual Beg Fund
Fund Balance from Balance from 9/30/07
Projected to Actual CAFR
$16,445 MYA
($15,054) MYA
($1,391) MYA
$1,000 MYA
($1,000) MYA
$3,432 MYA
($3,432) MYA
$60,000 MYA
($60,000) MYA
$657 MYA
($687) MYA
$4,525 FYA
($4,525) FYA
$8,438 FYA
1$8.438) FYA
- FYA
- FYA
$0
($7,814) MYA
$394,888 MYA
$63,361 MYA
($56,976) MYA
$4,123 MYA
$1.197 MYA
$810 MYA
$3,270 MYA
$389 MYA
($4,606) MYA
($35,000) MYA
($74.253) MYA
($184.445) MYA
($45,000) MYA
($30,000) MYA
($2,277) MYA
($93,623) MYA
$761,982 FYA
($162.000) FYA
$I L5I4 FYA
($11,514) FYA
1$137,357) PYA
$32,056 PYA
$165,000 PYA
1$42.979) f`YA
$7 908 FYA
$508,624
REVISED 9/30/IIR Budgeted Ending Fund Balance $8,029,538
112408_COM M_Consent_200_Attachments_2&3.xls
Attachment 2 -Budget Amendment Summar)~ (Resolution 2008-53)
Difference in Beg
1 I/24/O8; Consent 200 Fund Bnlaitce Actual Beg Fund
from Projected to Balance from
Other Governmental Funds Actual 9/30/117 CAFR
Police Education Fund N102
As approved by City Comrtdssion on 9/24/07 Public hearing Item 501
10/lill7 Budgeted Beginning Fmtd Balance $30,576 (.$1,024) $29,552
PY'IIN Budgeted Appropriation to Ifroml Fund Balance f$24.301q
9 111118 Budgeted Ending Fund Balance $6,276
Amendments to be approved tonight to Original FY 2007-2008 Budget (as approved on 9/24107):
Difference in Beginning Fund Balance from projr<•!ed to actual as shown in 9'30:117 CAFR ($I 112x1
Miscellaneous revenue-rtyclcvl brass $$119 FYA
Increase to employee Aevelopmeni expenditures ($5119) FYA
Reduce Fines and Por(eintres revenue ($1,(1011) FYA
REVISED 9/30/08 Budgeted Ending FunA Balance 51,252
Soecial Lae Enlurcement FunA- Local NIU) NO ('MANGE SINCF. ~IID-FEAR
As approved by City Commission on 9124107 Public hearing Item 501:
10/1/(17 Budgeted Deginning FunA Balance $24,685 $5,017 $29,702
FY'IIN Budgeted Appropriation to (Gom) Fund Balmtce ($15,0011)
9:30 O8 Budgetai Ending Fwrd Balance 59,685
Amendments to be approved tonight to Original FY 2007-2008 Budget las approved on 9/24/07):
Difference in Beginning Fund Balance from pag tied to actual as shown in 9 3007 CAFR $5 1117
Seized cash property lRtxsiRiylerl $1,35(1 MYA
Legal costs relateA to judgment (RossCuyler) ($2011 MYA
Ili 13117 Consent 21111- Electronic video smragr system ($4,753) MYA
T14r118 Consent 21111-Taseta ($8,132) MYA
Reduce trans(er to HMGP Fund-hunicane shutter project cancelled $14,0f111 MYA
Revisions to Original BudgetM Fund Balance $7,279
REVISED 9/30/08 budgeted Ending Fund Balance 516,9W
Transuortation Imurovement F'unA p104 NO CHANGE SINCE MID-YF-AR
As approved by Cih Commission mr 9!24/117 Public hearing Item SUI:
I(1~ 107 Budgeted Beginning Fund Balance $269,212 $221,375 $490,587
FY'l18 Budgeted Appropriation fu (fiom) Fund Balance ($64,227)
9 311118 Budgeted Ending Fund Balance $204,985
Amendments to be approved tonight to Original FY 2007-2008 Budget las approved on 9124/07):
Differmt<e in Beginning Fund Balance from proleded In actual as shown in 930'07 ('Ah'R $221,275
PO Rollover (Alter. ii7176i1 611' bucket buck f$ 115,2691 MYA
Reduce Lrxal Option Gas Tax revenue per LCIR's Iaiesl projtnions 1:625,1221 MYA
Revisions to Original Budgeted Fund Balance $811yN4
REVISED 9SU Ori Budgeted Fading Fund Bataan $285,969
Solid N'astelRecvcling Fund N107
:~s approved by Cih Commission on 9R4~07 Public hearing Item 501:
10 1 117 liudaeted Becinnlne Fund liahmce $703,957 $4 i,f118 $746,975
FY'llri Nudgeted Appropriation to 11?om1 Fund liulunm .S 184,092
9/31VOH Budgeted Endnig Fund Balance $888,049
Amendments to be apprmed tonight m Original Fl 20117-2(108 Budget las approsed on 9/24/07p
Difference in Beginnina Fund Balance Gum prujreteA to aau:d us shown in 9 30 07 CAFR $43.01 x
Transfer lu General Fund for Munis sin ~r r:nion_ hrehan_ee. Shani'oiw Virnial P.ncinuunein.
~
Records Mgmt (I34L1342 PO rnllocersl 1$3591 MYA
RCC Consulting -Waste Pro rata ($7011) FYA
Adjusunen fo hans(ers (ur RecoreL Mmtagenicnt $fi114 FYA
Decreus• Solid waste Kecenue 1$2`1.1141 FYA
De<•rease transfer to Snxm Rescnc Fund :: I I.1 $4.1 }4 FYA
Revisions fo Original Budget rl Fund Bulana• :617,563
REVIS4:U 9/30/08 Budgeted Ending FunA 13alancr $905,612
112408_COM M_Consent_200_Attachments_283.x1s
Attachment 2 -Budget Amendment Summary (Resolution 2008-53) Difference in Beg
I I/24/OS; Consent 200 Fund Balance Actual Beg Fund
from Projn;ted m Balance from
Other Governmental Funds Actual y3007 CAFR
~ecial Law Enl'orcenrenl Trust Fund - Federal #108 NO CIIANCE SINCE MIU-YEAR
As approved by City Commission on 9/21/07 Public Ilearing Item 501:
10 I x(17 Budgeted Bcyinning Fund Balance $43,189 X3,4fi7 $46,956
FY'O% Budgeted Appropriation to (from) Fund Balance ($24,1111(q
`) 311118 Budgeted Finding Fund Balance $19,189
\mendments to be approved tonight to Original FY 2007-2008 Budget (as apprm~ed on 9/24/07):
Difference in Beginning Fund Balance fi'om pnyected to actual as shown in 9/3(1/(17 CAFR $3,467
I 11307 Consem 2011 -Electronic video storage system ($1%,7(1111 MYA
7/14;(1%Consent 2110-Night Sight ($8,927) MYA
Reduce trnnsfer to IIMGP Fund - hurticane shutter project zancelled $24,0110 MYA
Revisions to Original Budgeted Fund Balance ($IfiU)
RE\'ISF.D 9130108 Budgeted Ending Fund Balance $19,329
Arbor Fund #110
As approved by City, Commission on 9/24/07 Public Hearing Item 501:
1(1/1/117 Budgeted Beginning Fund Balance $213,511 X25,1164 $238,575
PY'(1% Budgeted Appropriation to (from) Fund Balance $9,2111
9 30 O8 Budgeted Ending Fund Balance $222,721
Amendments to be approved tonight to Original FY 2007-2008 Budge( (as approved on 9/24/071:
Difference in Beginning Fund Balance kom projected to actual as shown in 9/30/07 CAFR $29,061
Gram revenues not expected until fiscal year 2009 ($142,01101 FYA
Reduce capital expenditure budget related to grant as funds were requested to roll aver to fiscal year
20(19 $25,(11111 FYA
Reduce arbor permit revenues (X8,01111) FYA
Revisions to Original Budgeted Fund Balance ($96,936
RE\'ISF.D 9/30108 Budgeted Ending Fund Balance $125,785
HOA Project Fund #112 NO CHANGE SINCE MID-\'F.AR
As approved by Cily Conmission on 9/21/07 Public Hearing Item 501:
II}I 07 Budgeted Beginning Fund Balance $2,071 X%,179 $10,250
FY'I1% Budgeted Appropriation to ((Yom) Fund Balance XII
930IIR Budgeted Ending Fund Balance $2,071
Amendments to be approved tonight to Original F\' 2007-2008 Budget lax approved on 9/21/071:
Ditfn~ence in Beginning Fund Balanw from projected to actual as shown in 9311 07 CAFR $%.179
2(10% rollover to complete Glen F.agle project which began in fiscal year 20117 1$7.869) MYA
Recisions to Original Budgeted Fwtd Balance $3111
RE\'ISF:U 9/3U/OB ludgeted Ending Fund Balance $2,381
Storm Reserve Fund k111
:\s approred by Cih Commission nn 9/21/07 Public Hearing Item 501:
IU I U7 Budgeted Beginning Fund Fialance $217,955 XI U 5218,070
PY'U% Budgeted Appropriation to Ifrmn) Fund Balance $149,3`)6
9 tll II% BuAgzted Lnding Fund Balance $367,}51
,\mendments to be approved tonight to Original F1' 2007-2008 Budget lax apprured un 9/21/07):
UitTzrcn<e in Beginning Fund Balance frmn projected to actual as shown in 9311/117 CAFR $ I I5
12 111 U7 (~onsrnt 211: - Dzbris m:magrtnent plan 1X2111111111 MYA
Supplemental Appropriation for damage resulfing fi'om Tropical Storm Fay ($5111)11111 FYA
Supplcinental Apps i:prlation for Icgal (X2111] FYA
Reduce expenditure budget related to lYopical .Storm Fay '11119 rollover requested $89,%25 FYA
Reduce imagist recenu~s 1X7.3 391 FYA
Reduce trmtsfer in Gom Solid Waste Fund ii IU7 1X1.1311 FYA
Recisions to Orieinnl Budgeted Fund Balunee (X21.7261
RE\'184:0 9/30/08 ludgeted Finding Fund Balance $315,625
112408_C OM M_Consent_200_Attachments_283. xl s
Attachment 2 - Budget Amendment Summar} (Resolution 2D08-53)
Il/24/OR; Consem 300
Other Governmental Funds
Rood Imorovemenls Fund #115
As approved by Cih Commission on 9/24107 Public Hearing Item 501:
1(1•'1107 Budgeted Beginning Fund Balance
FY 'O% Budgeted Appropriation to Ifrom) Fund Balance
9130'0% Budgeted Ending Fund Balance
Amendments to be approved tonight to Original Fl' 2007-2008 Budget (as approved on 9124/07):
Diffea~ertce in Beginning Fund Dalance from projaaed to actual as shown in `)/30/117 CAFR
Reduce sales tax reimbursement Iprntion accountzd (or in FY ?11071
Reduce various capital projects due to sales tax liming
Reduce various capital projects to align with current CIP
Reduce sales tax reimbursement hr be receive( in FY ?1111&
Redure expenditure budget due to reimbursement liming
Revisions to Original Budgeted Fund Balance
Difference in Beg
Fund Balance Actual Beg Fund
from Projected to Balance from
Achtal 9/30/07 CAFR
$628,112 $68ll,filX $1,308,730
($307,45 ))
$320,653
$fi%o,a l x
($1,525,III10) MYA
$999,0011 MYA
$337,411f1 FYA
($2,575.111111) FYA
$2%fip110 FYA
($1,796,982)
Nnlc. arimhurxmcm rcyuc.t ha. Iwcn
xuhnrillul In %cminnlr l'nunly lirt 5'_,71~1,45J
REVISED 9/30/08 BudgeteU Ending Fund Balance ($1,476,329) ^~~ mnivui cagyrvn9
Veteran's Memorial Fund #116
As approved by City Commission on 9/24/07 Public Hearing Item 501:
Ifh l'l17 Budgeted Beginning Fund Balance $0 $11 SO
PY'0% Budgeted Appropriation to (from) Fund Balance $Il
9/3010% Budgeted Ending Fund balance $0
Amendments to be approved tonight to Original Fl' 2007-2008 Budget (as approved on 9124/07):
Difference in Beginning Fund Bulmnce from projected to ncnial as shown in 9~30rU7 CAFR $11
Donations $14; 1fi5 FYA
Revisions to Original Budgeted Fund Balance $14,%fi5
REVISED 9/30/08 Budgeted F, nding Fund Balance 514,865
HOA Projects - Streetliehts & Siens Inon-escrowl #117
As approved by City Commission mr 9!24/07 Public Hearing Item 501:
Ill/1/07 Budgeted Beginning Fund Balance $0 $11 $0
FY'Ox Budgeted Appropriation to Ifrom) Fund Balance $0
9'3011% Budgeted Ending Fund Balance $0
Amendments lobe approved tonight to Original FY 2007-200R bodge( (as approved on 9124/07):
Difference in Beginning Fund Balance Gom pr~jectzd to acual as shown in 9.311117 CAFR $II
HOA proceeds for strzetlighl upgrade - Mt. fir ~rnwrxxl $393 FYA
Expenditure budget (or streetlight upgrade- ML Greenwood ($393) FYA
Revisions to Original Budgeted Fund Balance $0
REVISED 9/30/08 Budgeted Ending Fund Balance $0
Transportation Imaact Fee Fund #140
As approved by Cih Commission on 9/24107 Public Hearing Item 501:
10 I ll7 Budgeted Beginning Fund Balance &132,732 ($?,1711) $430,562
FY 'O% Budgeted Appropriation to Ifrom) Fund Balance $447,000
9'3U'll% Budgeted Ending Fund Bahunce $879,732
Amendments to be approved umight lu Original FY 2007-2110R Budgrl (as approved on 9/24/07):
Difference in Beginning Pund Balance from prof tiled to nclual as shown n 9311'07 CAFR ($2,171q
PO Rolloveia- Constniclion Cenunl winds i'urkway f5outhlund ~~7.1fi?_'01; Visrowillo Improe fPEC
Ii7U 1971 ($?20A53) MYA
Reduced impact fez revenus-housing donntum fresidem tall ($711U,II1111) MYA
Reduced impact fee revenues horning dacnturn lurmmerclab ($SO,Illlll) MYA
Reduced capital projects due to housing doravurn $4114sI111 MYA
Furtherteducfions to impact fee revenues -housing downturn 1 residentiail 1$1251100) FYA
Revisions n, Original Budgeted PunA Balancz Ibb9 t, 1151
REVISED 9/30/08 Budgeter) Finding Fund Dalance $186,609
112408_COM M_Consent_200_Attachments_2&3. xl s
Attachment 2 -Budget Amendment Summary (Resolution 2008-53)
Difference in Beg
I I/?4/08; COnsettl 200 Fund B;dance Actual Beg Fund
from Projected to Balance from
Other Govemnwntal Funds Actual `)~}0 U7 CAFR
Public Facilities Imuact Fee Fund #IJ$
As approved by City Commission on 9/23/07 Public Hearing Item 501:
10: V07 Budgeted Beginning Fund Balance $335,395 59 f1J5 $3JJ,JJO
FY'U8 Budgeted Appropriation to l from) Fund Balance $187 UIIII
9/?ODOR Budgeted Ending Fund Balance $522,395
Amendments to be approve) tonight to Original F1' 2007-2008 Budget las approved on 9/2i/071:
Difference in Beginning Fund Balance from projected to actual as shown in 9/30/07 CAFR $9,0-05
Reduced impact fee revames -housing downturn (residential) ($95 1111111 MYA
Reduced impact fee revenues -housing downturn (commercial) ($24,f11111) MYA
LDI Consultants -impact fee assessment 153.148) FYA
Reduce interest revenue budget ($ I 11197) FYA
Further reductions to impact fee revenues -housing downturn (residadiaD 1$25 1111111 FYA
Further reductions to impact fee revenues -housing downturn (commercial) 1$55) FYA
Revisions to Original Budgeted Fund Balance 1$149,2551
REVISED 9/30/08 Budgeted Ending Fund Balance $373,1)0
Police Imnact Fee Fund #150
As approved by City Commission on 9/2)/07 Public Hearing Item 501:
10; 1117 Budgeted Beginning Fwrd Balance $N8,155 '6%,x511 5157,005
FY'(IR Budgeted Appropriation to (from) Fund Balance $55,2 t(1
9/30/08 Budgeted Ending Fund Balance $203,385
Amendments to be approved tonight to Original Fl' 2007-2008 Budget (as approved on 912)/07):
Difference in Beginning Fund Balance from projected to actual as shown in 9/311/07 CAFR Stl,R511
Reduce transfer to HMGP Fund -hurricane shutter project cancelled '61).2711 MYA
Refund from from tIMGP Fund -hurricane shutter project cancelled $12,91111 MYA
6f9/Ox Cauent 216-Vistawilla satellite offwe 1$28,16)1 MYA
Reduced impact fee revenues -housing downturn (residential) (5R? IIUUI MYA
Increase impact fee revenues (commerciaD -previously not segregated $ IS IIUI7 MYA
LDI Colsultants -impact fee assessment (5?.51111) FYA
Reduce expenditure budget related to Vistawilla 211119 rollover requested $16,)_'7 FYA
Reduce interest reverue budget ($3 ~lup FYA
Further reductions to impact Tee revenues -housing downturn (residemiall 1522.)221 FY'A
Reductions to impact (ee revenues -housing downturn (commercial) (~5x5U) FYA
Revisions to Original Budgeted Fund Balance ($72.6#9)
REVISED 9/30/08 Budgeted Ending Fund Balance $130,696
Parks Impact Fee FunJ #155
As approved by City Commission on 9/2)/07 Public Hearing Item 501:
Ilb 107 Budgeted Beginning Fund Balance $27,117 $x ~ yia $111,051
FY'l1X Budgeted Appropriation to ((rom) Fund Balance 5130.90U
4i30r118 Budgeted Ending Fund Balance $158 017
Amendments to be approved tonight to Original FY 2007-2008 Budget (as approreJ on 912)/071:
Difference in Beginning Fwrd Balance from projected to actual as shown in 9.30 U7 ('AFR X83.9U
Transfer back from Haadrd Mitigation Grant Project Fund 11314 (HMGP) for over-payment of Park
Impact Fee Fund ll l55's share 125%) $1.707 MYA
Increase transfer from Senior Center Expansion Fund (N? I6) -partial refund from precious year's
funding 5108,51111 MYA
Increase Transfer to l'rotwood Improvements Fund (11315) to fund the expansion 1X5'_.?OUT MYA
Reduced impact Cee avenues -housing downnun (residenliaq 1528-' I1n01 MY',1
Revise transfer to HMGP fund 11314 for Deer-pnymeol [555x1 1°YA
Reduce transfer to Trotwood bnprovement Kurd 1131 S due to housing downturn VI65,tIU11 FYA
LDI Consultants-impact fee assessment (53.IaR1 FYA
Further reductions lu impact Cee revenues -housing downturn (residentiab [5 7 6= 11111 FY'A
Revisions lu Original Budgeted FunA Balance f51 ~~sn?I
RE \'ISI:D 9/30/08 Budgeted Ending Fund Balance $2,652
112408__ COM M_Consent_200_Attac hments_283. xis
Attachment 2 -Budget Amendment tiummarp (Resolution 2UU8-53)
Difference in Beg
1 (/24/08; Consent 200 Fund Balance Actual Beg Fund
from Projected to Balance from
Other Governmental Funds Actual v30d17 CAFR
Fire hnpact Fee Fund 8160
As approved by City Commission on 9124/07 Public Ilearing Item 5111
10; 1:'07 BudgeteA Beginning RmA Balance $917,184 $15 (19(1 $932,274
FY'fl% Budgeted Appropriation to (from) Fund Balance $221,U(111
9136418 Budgeted Ending Fund Balance $1,138,184
Amendments to be approved tm)ight to Original FY 2007-2008 Rudget (as approved on 9124/07):
Difference in Beginning Fund Balance from projected to achiul as shown in 9/3(1,917 CAFR $15,(1911
Reduced impact fee revenues -housing dou'nnim Iresidemiali l$Ifi4,1111(I) MYA
Increase impact fee revenues (commercial) - przviously not segregmed $38,(11111 MYA
Transfer back from fund /1314 (or over-payment of Hnaard Mitigation Grant Project $Ifi% MYA
LDI Consultants -impact fee assessmrnt 1$2.5(101 FYA
Further reductions to impact Cee revenues -housing downturn lresidaviaU ($42,(Illll) FYA
Transfer to HMGP Fund If 314 additional share of hazard Mitigation Grunt Project ($3,IIfil) FYA
Revisions to Original Budgeted Fund Balance ($ISR,3(IS)
REVISED 9/30/08 Budgeted Ending Fund Balance $979,879
Medical Transport Services Fund gI70
As approved b7 Cih~ Commissimt on 9!24/07 Public Ilearing Item 501:
ID` V(17 Budgeted Beginning Fund Ralance $402,424 $99,%73 $502,297
FY 'O% Budgeted Appropriation to Ifrom) Fund Ralance $33,%23
9/3(1/0% Budgeted Ending Frmd Balance 5436,247
Amendments to be approved tonight to Original FY 2007-2008 Budget las approved on 9/24/07):
Difference in Beginuing Pund Balance from projrclM to actual as shors~u in 9;}(1'117 ('AFR $99,873
Remove budgeted transfer to Grncral Fund for fire truck -kill not he purchased $Ifi2 1)(111 FYA
%/4/fl% Regular 6(11 -Fiscal stipend kir firefighter to secure consulting ($15f1) FYA
Reduce billed services revenue 15245,(111(1) FYA
Reduce bad debt expense $50 (1(111 FYA
Revisions lu Original Budgeted Fund Balance $66,723
REVISED 9/30/08 Budgeted Ending Fund Balance $502,970
Public and Communication Services Tax FunA 8172
As approve) by City Conmission on 9/24/071'ublic Hearing Item 501
10/1/117 Budgeted Beginning Fund Balance $0 $0
FY'll% Budgeted Appropriation M I lioml Fund Bulmra• $II
9311.08 Budgeted Ending Fund Balance $0
Amendments to be approved tonight to Original FY 2007-2008 Budget (as approved on 9/24/071:
Differetue in Beginning Fund Balancz Born pr jetted to ucn~al as shown In 9 10 117 CAFR $II
Reduce Communicaiuns Serricc lux revenues per Lzgislative Coinmiilee update ($35,01111) MYA
Reduce transfer to General Fund due In revenue reductions $35,UO11 MYA
Increase Iilectricity tax revenues $6 1,769 FYA
Reduce Gas Tax revenues 1$3.54'_1 FYA
Mitigation of previous Communications Szn'ice Tux revenue reductions per Legislative ('oimninee
update $5,115 FYA
Increased interest expense reduced interest rcccmiz f54,9R5) FYA
Reduce Water Ta.x revnwrs ($52,fi491 FYA
Further reductions to Iansfer In Ueneral Fund due In reccnue reducfmns ($7,911%) FYA
Revisions to Onuinal Hud::rtrd Fund Bulnnce 511
REVISEU 9130/05 Budgeted Ending Fwul Ital:use $0
Electric Franchise Fee h'und 8174
As approved by Cih' Commission mt 9/24/07 I'ublir Ilearing Item 5
10 1117 Budgeted Beglnning Fund liulancr $0 $0
FY 'OR Hudgeted Appropriation to (fnnn) FLnd Balance 511
9}IIU% Budgeted Ending Fund lialuocr $0
Amendmems to be app! u. eA tonight to Original F1 211117-_>IIOR I{Ilrlgl'I Iati apprm'CII Im 9/24/671:
DifTerratce in Beginning Fund Bulunce Iron pnijecierl to actual ^s shnscn in 9 10.07 CAFR $11
Reducz rlrctricity fi'mrchisr ter revenue 1541,523) FYA
Increascvl inla~r5t ex prose reduced ruler St revenue ($1 ASfi1 FYA
Reduce transfer to General Fund $42,979 FYA
Rzvisioiu ro Original Rudertzd 1-and liulancc $U
REVISED 9/36/68 budgeted handing Fmui Balance $0
112408_COM M_Consent_200_Attac hments_2&3. xl s
Attachment 2 -Budget Amendment Summary (Resolution 2008-53)
(/24/08; Consent 200
Other Governmental Funds
Fire Assessment F'ee Fund #175
As approved by City Commission on 9/24/07 Public Hearing Item 501
Difference in Beg
Fund Ralance Actual Deg Fund
Gom Projr<'ted to Dalance from
Actual 9.311N7 CAFR
10.1 U7 Budgeted Beginning Fund Balance $0 $0 $p
FY'(18 Budgeted Appropriation to (from) Fund Balance $11
9'3008 Dudgeted Ending Fund Balance $p
Amendments to be approved tonight to Original FY 2007-2008 Budget (as approved on 9/24/07):
Di(teretce in Beginning Fund Balance from projected to actual as shown in 9/30/07 CAFR X11
5,1211% Public Hearing 5(10 -Fire assessment fee revenue reduction IS I, 235,1100) MYA
Decrease transfer to Genet~al Fund due to fire assessmcnn fee revenue reductions $ I,i35 (1110 MYA
Increase Fire assessments to align with achlnis $ 199 4011 FYA
Increase expenditure budget fm' final admin 1'ezs ($30,11111) FYA
Increase transfer to the Genet~al Fund ($1 6 5 111111) FYA
Revisiwu to Original Budgeted Fund Dalance $4,11111
RE\'ISED 9/30/08 Budgeted Ending Fund Balance $4,300
TLBD Maintenance Fund #184
As approved by City Commission on 9/24/07 PubOc Hearing Item 501:
I(P I'll7 BudgetM Beginning Fund Balance $161,320 X}7,948 $202,268
FY'l18 Budgeted Appropriation to (from) Fund Balance $ IUfi,Gfi3
9'301118 Budgeted Ending Fund Balance 5270,983
Amendments to be approved tonight to Original FY 2007-2008 Budget (as approved on 9124/07):
Difference in Degimting Fund Balance from projected to actual as shown in 9/311117 CAFR $37,94%
Decrease transfer to General - insurance prelniwn less than budget $3.6114 MYA
I ransfer equity from TLBD Maintenance Phase II -streamlining maintenance funds $52.151 MYA
Revision to equity transfer from TLBD Maintenance Phase II -streamlining maintenance funds ($764) FYA
Decrease expenditure budget -signs and walls $1,407 FYA
Revisions to Original Budgeted Fund Balance $94,551
RE\'ISk:D 9/30/OR Budgeted Ending Fund Balance $36.5,534
TLBD Maintenance Phase II #185
As approved br City Commission on 9/21/07 PubOc Ilearing Item 501:
10. 1117 Budgeted Beginning Fund Balance $1 W,485 ,X511,9? I 5165,406
FY'OR Budgeted Appropriation to (from) Fund Balance ($I 14,485)
4 ill 118 Budgeted Ending Fund Balance $0
Amendments to be approved tonight to Original FY 2007-2008 Budget (as approved on 9/24/07):
Difference in Beginning Fund Balance from projected to actual as shown in 9/30/(17 CAFR $50,921
Interest budget equivalent to actuals $ i a3U MYA
l7ansler alt equity to TLBD Maintenance Phase I -streamlining maintenance funds 1$4 1511 MYA
Reductions to interest I'evenue ($764) FYA
Revision to equity transfer from TLBD Maintenance Phase II -streamlining maintenance Cunds X764 FYA
Revisions to Original Budgeted Fund Balance ,X11
REM1'ISF:D 9/30!08 Budgeted Ending Fund Balance $0
Oak Forest Maintenance PunA #191 NO ('ll:\NGE SIN('E ~~IID-YE:\R
As appnwrA by City Commission on 9/24/117 Public Hearing Item 501:
11P 1917 Budgeted Beginning Fund Balance 59,664 $6,723 $16,387
FY 'llx Budgeted Appropriation to (1}om1 Fund Balance $ I,II I4
9 tU U8 Budgztui Ending Fund Balance $10,67A
:\mendnu•nts to br apprm~ed tmtight to Original FY 2007-2008 Budget (as approved on 9/24/07):
Dfferener in Hzeinning Fund Balance O~om prnj meted to actual as shown in 9 116117 CAFR $fi,7? t
Insurance proceeds traffic accident $'_,5011 MYA
Tmftic accident expenditum budget 1$2.51101 MYA
Ua-i ean• transfer lu Ucnzml -insurance premiwn Icss than budget 5997 MYA
Revisions to Origiiml Hudgmed Fund Balance X'7,7?II
RE\ISF:D 9130/08 Budgeted Finding Fund Balance $18,398
112408_C O M M_Co nse nt_200_Atta c hm a nts_2&3. xl s
Attachment 2 -Budge[ Amendment Summary (Resolution 2008-53)
Difference in Beg
I I/24/OS; Consent 200 Fund Balance Actual Beg Fwtd
from Projected to Balance from
Other Governmental Funds Actual v31k07 CAFR
2003 Debt Service Fund #206
As approved by City Commissimt mt 9/24/07 Puhlic Ilearing Item 501:
10/1/117 Budgeted Beginning Fund Balance $533,073 $5,9711 $579,047
FY'(IR Budgeted Appropriation to (from) Fund Balance $249,2110
9%3011% Budgeted finding Fund Balance S782,273
Amendments to be approved tmtight to Original FY 2007-2008 Budget (as approved on 9/24/07):
Difference in Beginning Fund Balance from projected to actual as shown in 9'30117 CAFR $5,9711
Reduced interest revenue ($6,91 %) FVA
Revisions to Original Budgeted Fund Balance ($94%)
REVISED 9/30/08 Budgeted Ending Fund Balance $781,325
TLBD Debt Service Fund #213
As approved by Cily Commission on 9124/07 Public Bearing Item 501:
10/1/117 Budgeted Beginning Fund Balance $559 $R46 $1,405
FY'(18 Budgeted Appropriation to (from) Fund Balancc $8,65%
930{I% Budgeted Ending Fund Balance $9,217
Amendments to be approved tonight to Original FY 2007-2008 Budget (as approved on 9/24/07):
Difference in Beginning Fund Balance from projected to actual as shown in 9i3fU(17 CAFR $%46
Additional principal pay-off o($If1,211U reyuircd additional appropriation o($9,537 ($9,537) FYA
Interest revenue reduction -County Tas Collector ($14(1) FYA
Revisions to Original BudgeteA Fund Balance ($R,%311
REVISED 9/30108 Budgeted Ending Fund Balance $386
1999 Debt Service Nund #215
As approved by Cih~ Commission on 9/24/07 Public Ilearing Item 501
Ifl/I/117 budgeted Beginning Fund Balance 5342,176 $3,274 $345,450
FY'0% Budgeted Appropriation to (O~om) FunA balance ($228,4011)
H9(bl)ri Hudgeted Ending Fund Balance 5113,776
Amendments to be apprm~ed tonight in Original F'1. 211117-2008 Bndgel (as apprm~ed on 9/24/07):
Difference in Beginning Fund Balance from pr jetted Ri actual as shown in 4'3(1'(17 CAFR $3.274
Reduce interest revenues f$3,f11111) FYA
Revisions Iu Original Budgeted Fund Ralance $274
REVISED 9p0/OR Budgeted Ending Fund Balance SIN,O50
2004 Capital Proiccl Ucht Senicr Fund #230 NO CHANGE SINCE MID-YEAR
As flpproved by City Cmnmission on 9!24/07 Public He;ming Item 501:
10' 1917 Budgeted Rcginning Fund Ralance 530,042 ($29,397) $645
FY 'U% Budgeted Appropriation to ((roml Fund Balance ($1,5111q
9. t(I:IIri Budgeted Ending Fund Balance $28,542
Amendments to be appnned tonight to Original Fl 2 110 7-2 110 8 Budget (as appros-ed on 9/24/07):
Diffe~ese in Beginning Fund Balancc from pn(µd cd to actual as shown in 9 tU 117 ('AFB 1$'-9,1971
Reduce interest expense -draw fir tienior Ceiner later than amicipated $2,01171 MYA
Revisions to Original Budgeted Fund Ralance ($27,397)
REVISED 9/30/08 Budgeted Ending Fwul Balance $1,145
112408_COMM_Consent_200_Attachments 283 xls
Attachment 2 -Budget Amendment Summary (Resolution 20U8-53)
I (/24/08; Consent 200
Other Governmental Funds
1999 Construction Capital Project Fund #305
As apprm~ed by City Commission on 9121/07 Public Ilearing Item 501
Ui Berence in Bee
Fwtd Halmtce Actual Beg Fund
from Projc~cled to Balance I7om
Actual 931107 CAFR
10: 1117 Budgeted Beginning Fund Balance $1,170,402 $94,9111 $1,265,303
FY 'Ori Budgeted Appropriation to (from) Fund Balance ($1,168,14fi)
9.3091% Budgeted Ending Fund Balance 52,256
Amendments to be apprm~ed tonight to Original FY 2007-2008 Budget (as apprm~ed on 9121/07):
DitTcrarce in Beginning Fund Balance from projected to actual az shown in 9/30/(17 CAPR $94,901
Received 211117 donation from Rotary for Veterans Memorial but did not increase expenditure budget
as had been the intent ($1,228) MYA
PO Rollovers -Blumberg median trail (Southeast Enviroscape It73119, Paver Systems 874fi191 ($i4 9111) MYA
fi:9. UN Regular 6(12 -Supplemental Appropriation Veteran's Memorial ($21111111p MYA
Remove capital budget to align with Capital Improvement Program plan document $'915 111111 FYA
Remove capital budget to be rolled to 2009 $24,251 FYA
Rn~isions to Original Budgeted Fund Balance $958,11211
REVISED 9/30/08 Budgeted Ending Fund Balance $960,276
RevolvinL Rehabilitation Capital Protect Fund #306
As approved by City Commission on 9/21/07 PubOc Hearing Item 501:
I (li U07 Budgeted Beginning Fund Balance $996,369 $4,620 $1,000,989
FY'f18 Budgeted Appropriation to (from) Fund Balance $34,41111
9/3(1/118 Budgeted Ending Fund Balance $1,030,769
Amendments to be approved tonight to Original FY 2007-2008 Budget (as approved on 9/24/07):
Difference in Beginning Fund Balance Rom projected to actual as shown in 9/30/(17 CAFR $4 fi211
Reduce real reYenuc ($6,111111) IYA
Reduce interest revenue ($24,729) FYA
Revisions to Original Budgeted Fund Balance ($26,1119)
REVISED 9/30/08 Budgeted Ending Fund Balance $1,004,660
Utili !Public Works Facility Capital Protect Fund #311
As approved by City' Commission on 9/21/07 Public Hearing Item 501:
10 1;117 Budgeted Beginning Fund Balance $608,137 XJ511.581 $958,7IN
IY'l18 DudgelM Appropriation to (from) Fund Balance (165511, 137)
9'30.118 Budgeted Ending Fund Bnlance $58,000
Amendments to be apprm~ed tonight to Original FY 2007-2008 Budget (as approved on 9121/07):
Diffcu~etce in Beginning Fund Balance from projected to actual as shown in 9/3(1/07 CAFR Y;3511,581
Reduce expenditure budget for UlilityPW Facility -align with Capital Improvement Program plan
documcm $1,113,1}7 FYA
Revisions to Original Budgeted Fund Balance $ I Jfi 2,71 %
RE\'ISk:D 9/30/08 Budgeted Ending Fund Balance $1,521,71N
Public Facilities Capital Project Fund #312
As approved by City Commission on 9/21/07 Public Hearing Item 501:
111 I U7 Budgeted Beginning Rurd Balance $7,9N 'l11 I I 510,025
FY'l18 budgeted Appropriation to (from) Fund Balance .AO
9i30iU8 Budgeted Ending Fund Balance $7,9N
Amendments to he approved tonight to Original FS 2007-2008 Budget (as approved on 9/21/07):
Uif(erence in Oeginning Fund Halmme Rom projected Io aduul as shown in 930.117 ('APR $2, I I I
PO Rollover II70rifi6 -City Hall expansion design (Scanner] I%2 0231 ,MYA
Remove expenditure budget to align with Capital hnprovemenl Program plan document - no activity $2 1123 FYA
Revisions to Original Budgeted Fund Balance $'-I I I
REVISk:U 9/30/08 Budgeted k:nding Fund Balance $10,025
112408_COM M_Consent_200_Attachments_283.x1s
Attachment 2 - 6udgeF Amendment Summary (Resolution 2008-53)
1 I/24/O8; Consent 200
Other Govemmen[al Funds
DiBeretce in Beg
Fund Balance Actual Beg Fund
from Proj tied to Balance from
Achlal 930107 CAFR
HMGP Capital Project Fund p314
As approved by Cily Commission on 9/24/07 Public Ilearing Item 501:
10~I 117 Budgeted Beginning Fund Balance
FY'Ori Budgeted Appropriation [o (from) Fund balance
9/311/Ori Budgeted Ending Fund Balance
$15,868 ($12,7Y5)
($14,259)
$1,579
$3,077
Amendments to be approred tonight to Original F'1' 2007-2008 RuAgrt las approveA on 9124/07):
Difference in Beginning Fund Balance fi~om piojecteA to actual as shown in Y:31Lf17 CAFR
PO Rollovers (Exeter /r74049. 741150. 741151)
Transfer back to Parks Impact fa' over-paymem of their 2S"-„ share
Terminate HMGP Police project - woli t receive from 103, Ills, I SU
Terminate HMGP Police project -transfer bark to 150
Terminate HMGP Police project -reduce grant revenue budget
Terminate HMGP Police projcet -reduce gram expenditure budge)
Remove repayment to General Pund; transfer unnecessary
Increase HMGP grant revenue related to Parke project
Increase tIMGP grant expenditure related to Parks proj Yt
Increase HMGP grant revenue related to Fire project
Increase HMGP grant expenditure related to Fire projxt
Transfer back to Fire Impact for over-payment of their 25"~„ share
transfer tram General Rutd fur purtion Ineligible tram Fuc Impact
Decrease HMGP grant revelme related to Parks project (l19 not II%)
Modify transfer to Fire Impact Cor over-payment of 25' ~~ share
Modify transfer to Parks Impact for over-payment of 25^L share
Increase transfer from Fire hnpact for additional share
Net reduction to tIMCiP grant revenue related to Fire project
Revisions to Original Budgeted Fund Balance
1$12,795)
6$7%,fi9.3) MYA
($1,7(17) MYA
($52,2711) MYA
($12,91111) MYA
($42,1211) MYA
$IIIri,679 MYA
$93,623 MYA
$1,449 MYA
($2,2321 MYA
$2,2211 MYA
($2,1152) MYA
G$I6X) MYA
$SUU FYA
($I%,563) FYA
$16% FYA
$55% FYA
$2,%95 FYA
($3,Sfi i) FYA
($16,971)
Nule. l renal rrvrnur~ yin rilalr i~l I'Irrti~i
REVISED 9/30/08 Budgeted Ending Fund Balance ($15,392) rxputal rally PVm~-51x.56?
Trolwood Improvements Fund -8315
As approred by City Commission on 912x/07 Public Hearing Item 501:
10/107 Budgeted Beginning Fund Balance $2,500 $11,54f1 514,040
FY'(I% Budgeted Appropriation to (from) Fund Balance $II
9/300% Dudgeted Ending Fwtd Balance $2,500
Amendments to be approved tonight to Original F'1' 2007-21108 Budget las approved on 9/24/071:
Difference in Beginning Fund Balance from prjected to actual ns shown in 9i3U07 CAFR $I 1,540
Increase transfer from Parks hnpact For Phase I Improrenrenls $52.3110 MYA
Increase expenditure budget for Phase I Improvements (X65,432) MYA
Reduce grant revGwe expected in FY 2009 1$211(1,01111) FYA
Reduction to Trohvaxl Improceinent espendinue huller) - GnGng FY Ilx m PY 119 S4%2,370 FYA
Transfer reduction from Parks hnpact Fee Fund -~ 155 Aur 1o housing du~nnurn I$fiS,Ufl01 FYA
Revisions Io Original Dudgeted 191nd Balance $215,77%
REVISED 9/30/08 Budgeted Ending Fund Balance 5218,278
Senior Crater Esoansion Capital Project Fund - tl316 N'O CII:~NCE SINCE M1IID-DEAR
As approved by City Commission on 9/24/07 Public flraring Item 5111:
I OrI/117 Budgeted Beginning Fund Balance $78,986 1$7ri, )77) $9
FY 'llri Budgeted Appropriation to 1 t?oml Fund Balance 1.'616}1119)
9.3f1:0% Budgeted finding Fund Balance 562,077
:lmendnwnis to be approveA tonight la Original Fl 2007-_'008 Budget (as appnr~ ell un 9RJ/1171:
Difference in Beginning Fund Balunce from project ell ma~tual as sh,nvn in 9 t11 n7 ('AIR ($78 9771
Loan Proceeds $750,11(10 MYA
Transfer to General Fund for 21107 short-term loan 1$39:{,%8%1 MYA
Senior Ctr expansion prq cI - 21108 actirih 1$22Q 59ri1 MVA
'Transfer to Pai ks Impact ~ partial refund of precloiu fnndiue fXIU%,SOIb MYA
Revisions w Original Hudgeted Fund D;rlunce i$61 N631
REV'ISF:U 9/30/ON BudgeteA Ending Fund Ifalance $114
172408 COMM Consent 200 Attachments 283.x15
Attachment 2 -Budget Amendment Summary (Resolution 2008-53)
11/24/08; Consent 200
Enterprise Funds
Difference in Actual Ending
Capital Assets Beg Fund Bal Fund Balance as
(Note - As enterprise funds, the following'fund balances' are technically not their fund balances but ra ther a (net of related Rotn projected shown in [he
projection of their year-end net assets less net capital.) debt) to actual 9/30/07 CAFR
Water and Sewer Utility Fund - Ooeratin2 (#3611(1):
As approved by City Commission on 9/24/07 Public hearing Item 501:
10/1/07 Budgeted Beginninglvnd Balance $7,609,918 $8,879,434 $493,681 $16,983,033
FY '08 Budgeted Appropriation to (from) Fund Balance ($793,280)
9/30/08 Budgeted Ending Fund Balance $6,816,638
Amendments to be approved tonight to Original FY 2007-2008 Budget (as approved on 9/24/07):
Difference in Beginning Fund Balance from projecled to actual as shown in 9/30/07 CAFR $493,681
Insurance proceeds -lire alarm system $5,507 MYA
Expenditure budget related to fire alarm system ($5,507) MYA
Insurance proceeds -school bus accident $1,217 MYA
Expenditure budget related to school bus accident ($1,217) MYA
10/8/07 Regular 600 -Insurance settlement payouts ($30,029) MYA
10/22/07 Consent 204 -Online Munis ($6,250) MYA
3/15/08 Consent 206- Rate study ($36,400) MYA
5/27/08 Consent 201 - IS Special Project ($2,981) MYA
Transfers necessary due to IS PO rollovers ($44,407) MYA
Adjustments for transfer true-up (Operator, IS, Engineer, Utility Billing) $108,559 FYA
Remove capital budget to be rolled to fiscal year 2009 $63,283 FYA
Reduce capital budget to align with Capital Improvements Prolmam plan document $507,087 FYA
Increase revenues for contributed capital $ 185,000 FYA
Increase capital expenditure budget for contributed capital ($185,000) FYA
Revisions to Original Budgeted Fund Balance $1,052,543
Rf:VISEU 9/30/08 Budgeted Ending Fund Balance $7,869,181
~4'ater and Sewer Utility Fund -Revenue Generation (#3620): NO CHANGE SINCE MID-YEAR
As approved by City Commission on 9/24/117 Public Hearing Item 501:
10/I /07 Budgeted Beginning Fund Balanee $92,207 $22,959 $115,166
PY'08 Budgeted Appropriation to (from) Fund Balance ($92,207)
9/30/U8 Budgeted Ending Fund Balance $0
Amendments to be approved tonight to Original FY 2007-2008 Budget (as approved on 9/24/07):
Di(Icrence in Beginning Fund Balance from projected to actual as shown in 9/30/07 CAFR $22,959
PO Rollovers -Sludge Thickener (CPH #73127, Unlimited Welding H71516) up to amount
allocable b~beginning fund balance ($22,959) MYA
Roisions to Original Budgeted Fund Balance $0
12f:VISEU 9/30/118 Budgeted finding Fund Balance $0
Not requiring amendment:
Water and Sewer -Renewal & Replacement (#3610) $555,475
Water and Sewer - 21100 Construction (ti364U) $439,038
Total Water & Sewer "Fund Balance" (ties to CAFR) ~ $18,092,712
112408_COM M_Consent_200_Attachm ents_2&3. xls
Attachment 2 -Budget Amendment Summary (Resolution 2008-53)
I (/24/08; Consent 200
Entetptise Funds
Difference in Actual Ending
Capital Assets Beg Fund Bal Fund Balance as
(Note - As enterprise funds, the following'fund balances' are technically not their fund balances but rather a (net of related from projected shown in the
projection of their year-end net assets less net capital.) debt) [o actual 9/30/07 CAFR
Development Services Fund #420
As approved by City Commission on 9/24/07 Public hearing Item 501:
10/1/07 Budgeted Beginning Fund Balance $1,071,814 $35,066 $267,894 $1,374,774
FY'08 Budgeted Appropriation to (from) Fund Balance ($206,804)
9/30/08 Budgeted Ending Fund Balance $865,010
Amendments to be approved tonight to Original FY 2007-2008 Budget (as approved on 9/24/07):
Difference in Beginning Fund Balance from projected to actual as shown in 9/30/07 CAFR $267,894
Transfer to General Fund for Munis server migration, Exchange, SharePoint Virtual
Environment. Records M6~rnt (I 341.1342 PO rollovers) ($3.270) MYA
5/27/08 Regular 201 -Transfer to General Fund for server room AC and electrical ($1,118) MYA
Reduce building permit revenues ($600,000) FYA
Adjustments for transfer true-ups (Operator, IS) $37,992 FYA
Revisions to Original Budgeted Ivnd Balance ($298,502)
REVISED 9/30/08 Budgeted Finding Fund Balance $566,508
Stormwater Utility Fund #43(1
As approved by City Commission on 9/24/07 Public Hearing Item 501:
10/1/07 Budgeted Beginning Fund Balance $749,033 $3,764,823 $154,156 $4,668,012
FY '08 Budgeted Appropriation to (from) Fund Balance ($161,846)
9/30/08 Budgeted Ending Fund Balance $587,187
Amendments to be approved tonight to Original FY 2007-2008 Budget (as approved on 9/24/07):
Difference in Beginning Fund Balance from projected to actual as shown in 9/30/07 CAFR $154,156
PO Rollover -Canal Piping Flamingo to Muss (C'PI I !{74683) ($5,500) MYA
Transfer to General Fund for Munis server migration, Exchange. SharePoint Virtual
Environment, Records Mbnnt (1341,1342 PO rollovers) ($810) MYA
(/14/08 Consent 206 - TMDL Master Plan ($32,600) MYA
3/10/08 Consent 208 -Gee Creek Stabilisation ($33,000) MYA
NRC'S grant revenue -Gee Creek $270,000 MYA
Hacienda Village contribution to Gee Crock project $30,000 MYA
Gee Creek -add'] expenditure budget need ($267,000) MYA
5/27/08 Regular 201 - "I7ansfer to General Fund for server room AC and elecMcal ($745) MYA
Reduce Natural Resources Conservation Service grant reccnues - to be received in fiscal year
2009 ($302,680) FYA
Reduce grant expenditure budget -Natural Resow~ccs ('onscrvation Service; budget rolled to
fiscal year 2009 $306,625 FYA
Adjustments fur translcr true-up (IS, I-:ngincer) ($9,798) FYA
Remove capital budget ro be rolled to kcal year 21109 $33,459 FYA
Revisions to Original Budgeted Fund Balance $142,]07
REVISED 9/3U/08 Budgeted Finding Fund Balance $729,294
112408 COMM Consent 200 Attachments 2&3.xls
Attachment 3 -General Fund Budget Amendment Recap (Resolution 2008-53)
1 I/Z4/O8; Consent 2110
FYlIB Conrurissinn Other FY OX
Origins/ .4pprnved Revenue Rryurvrs Amrndrd
Annual /nterdrpurtmeurul .4mendnrrnty to PO A'a~tra! !u Amend Annual
Orn,r q Bu ~~rr Trmrs rrs .Jmrrmriutiun Rollovers Chunrrs .4 nnrrmriutlon Bu yet
Grueral 6'und Revenues $ 21,982,901 $ 21,982,901
T-nos/'r (-nor W'ntrr & Srv,rr Ctilin- Fund: A/tmis online: Qrnarm 209, 1081/07 $ fi,250 $ 6.'_90
Rrpncnrenr uT_'007 e~hnn-term lone m Senim~ Comer Erpnn.cioo Fund
p.i16: pmrrrde~ nrnilnhlr in [:'}' 1008' $ 394,%x% $ 394.%x8
Insurance proceed.+ rrnJ7ic accidenr.c - Grhnn Benwilicarimr $ 20,970 $ 20.970
brenranre prureedv trn(Iic nccidrnr.~ -Police $ 3,432 $ ~ 132
Home.-f,enin xrnnr rr•u•nur 136?.N??~ plra.Nrndiun odnrini.errmirr rehrnd 15539/ $ 63,361 $ fii_161
Lrereacc trnne~(e•cr (ram +rrrinar Tundr I/S PO rnllnrrre- 1.497. 11431 $ 9,759 $ 9]59
Orrreace rrnntijers /irmi Onk Fore.cr and TLBD Mnintennncr - insuu~nncc premiums < tmdgrt $ (4,6061 $ (4.(116)
l/l4/OX Gmrcm 100 - Ciu_rn donaion ar Firc dcpnrmrent $ 25p $ 250
Ifurl:Fnrer Grnrrnl Elnridn nnininy; Xrnnt $ 657 $ 657
CPH donation -Senior-Crnrer erpmn4on Xamd opening $ 1,1100 $ L1100
Dnnmion lrtmr Georgetown HOA $ 1511 $ 150
l 1/13/r17 Cnn.erm 304 - Ed+.nrd Bvrm~ xrnn/ rr+enue - in-car +idro cnnn~rn svctent c $ Sx,(p0 $ S%.1100
Edward Bwnr gram rrrenur - 6i.ctrnrilln a~nrel]irr ollire $ x.438 $ 5.138
,Vet decrease nr trnns/er Jrnm PCST hmd #/71 doe ro Conmr Srn~iee ear rrcemre r edurrinnv $ (27,092) $ 127.1192)
Drerence .Municipal Rerrnue Shnn• per LC[R'S lnrerr prgjeetians $ (74,253) $ (74.253)
Ocareacr Nnll--Cent Sn/e.r Tar per LCIR'S lnrr.cr prnJrctions $ (184,4451 $ (I x4.115)
Rrmo+r hudgrr lire/ rrul)i< rrbtue rrrrmrr $ (45.00111 $ (45000)
Redrur inrerce~r rerenur $ 1x0.000) $ (%11.0110)
Reduce vnn.c/rr hudgrt (rnm Solid Rmete fiord all77-prgjrcrrdr <hudgrr $ (2.277) $ 12_'77)
Z/1 //OX Qmrcm 3115 - I('alman donation $ I,UIIO $ 11100
5:?710N R<~C~dnr70/ - Tr-unrli-rs in for sr r nom JC and rlr<n-icnl $ 1.x11 $ 4:x44
6/9/ON Gmsrn!?0?-Srninr Crmrr Uunnlion.+' $ 9111 $ 901
7//4/OX Cunornr 205 _ Tier rnrilla HO.1 dnnmiun -S'am Snrird Pru F' $ s 947 $ 5 x)47
.S<uuich American gnnrc,+ r~ reipr ro <oirr rcpnir rf~ nurimenunrx~ and nrnil.'r ti 1 4fi6 $ S 166
Remote rrnn.der 0~am HSfGP FunJ v)l4: n-nnegrr unnec<•,`sm~r b 193.62 i) $ (93 f 27)
ltamnrr erns+7rr (ram Afrdirn! Trnncpnr(jmrl Nl7(4 /ire truck our purrhacrJ $ (Ifi2,001q $ (162.0011)
2rrlucliun.e In Firr Aa;rcv,vrnrnr Frr rhn.r IrnnsJi•r rrduruon $ (1,335 [111111 $ (1.17 1,000)
Cnrrurumin Error Onnruiurav tPrgereve Enrr r. Poedrlrnnvr_ Cdnmhrr nl Cnrnmrr crt $ 11.514 A' 11.514
Fier ac+rsrnirm nr iunl. rn~~r ~- rh~m lead •~
t'r
$
165000 5
165!1110
Ur~<rracr trun,Wrrs leant Elrnrir Fiun<i~isr Frr Amd $ (42.9791 $ 142979)
Rrr/uniunv m Grnrrrr/ FrurJ urrn+7rr.a in due to lti. Oprrnmr ErreDrrer. ('rilin Bill ie;~ $ 1144.2691 $ (141_'69)
Grncnvd Fend Rrvunruec $ 21,982,901 $ $ I1,?57,(,58) $ $ 7x,961 $ (216,0221 $ 20,.W8,184
Gennnl Fund t,~apeudiruns
CinCunrnri,v,ci~~n 1100 5 I%LII96 \ 1_'011 $ 1?011 $ (?01101 $ 172196
lirriuur 8unr ~lv 11111 T ILIIIU $ IIJ00
('irr.Mruw.err 12110 $ 2x1 0ia $ X62 $ 2g},.22
CinChvA RIU ~ 2(,t 1161 5 2631164
Grnrr-nl Gu rrrrmu-nr-L;p~d Srrrirr~ 12111 ~ _"ll 111111 $ 110 G(,3 $ 7x0!62
Grnrrnl Gun~r-nmrnt-Curb En)nrrrnirnr /?i0 ~ 221100 $ (20,000) $ -
Finnnce [1110 X' 516.5011 $ sl6.91H1
Grnrrnl Srrzirc-Himian Rr.aurc cr 17117 $ I0fi.595 $ 106.995
Grnrrnl Srnirr-Parr lncvin,y /?all $ (7:111 $ fi7141
L!Jnrmntiun Svsn•m.v-Grnrrnl /7411 $ 622.539 $ (x5.032) $ 537507
/nTurmminn Svrtem.c-Sprriul Prujccn /.741 $ li},186 $ x?,590 $ 37,263 $37,x30 $ 291,1169
Gilnrmatiun Scetrm.e-Rrrnrde .N,Ynn 1?43 $ 1+3.3x9 $ 11.967 $ Ifi5.L6
Liliu-mmiun $:vtrnu~- A"/I :1/G/5 174.7 $ 205,766 $ 2 442 $ 22,000 $ 2311?UR
Grnrrnl Sorrier-Adm&ri.xuzuinn I35l1 $ 1119,152 $ 109.152
Finnnee - ('nlirr Billing / 160 $ 643,361 $ 6,250 $ fi4Y (,I7
112408_ C O M M_ C o nse nt_200_Atta c h or e nt s_283. x l s
Attachment 3 - General Fund Budget Amendment Recap (Resolution 2008-53)
11/24/08: Consent?00
F)' ON Cnrnu~usinn Othrr FY 08
Orixinul .4pprnved Rrvrnue Brynrsh~ AinrndrJ
Am uul /ntrrdgiunmm~ml Ainrndwrntc ro PO Nnurul m AmrnJ Annaal
Den'r # Bndrrt Truiu rrs .4nnrnnriutiou BolLrvrrr Chunrrs 4 nnrnnriatioa Budeet
Gnnm DrreH,prnriv-admini.mwion /910 5 166,5_x, , 13901 $ 37,Ofi1 $ 303.34%
C~,mm Dr~elupmrm - Planning / 515 5 114 (,14 X 144.614
Curr~n~l)i'~'elr~/~rneril-(Ji'i i'l~~(rni<~nl Rr~ii'i~ /9'll $ 4C,'lli '~ 3511 !G 9<155
(~r~mnr Ue~rl~r/rnrrnl-C~rl~rin Bru~nilicu~i~,n /5~5 K rii5,i ti $ '2500 % IIIl10 '.4 19,579 5 15X.01101 X X40.'14
(~~~mm lh~~el~~(,rneru-Su~~~lighriri~ /5?h ) t40 I111U 5 3911.11011
(~ene~rnl G~~~r~r~nn~en~-Gr~n~~r ~~l 1Y011 '~ 21X_300 1561)441 a 133<U X ?11.700 5 f5'-.1X01 X i6t n70
(irnrad Srnia-(-inHull l9/u A '_315X1 i 5.116 a 10.9011 b 23.77 $ 103147
(i~~nei ~il.S'erii~~-(~iiiHull vl~~~r-un~~ !y/9 h 3X.36? $ 3X_z63
General Snrirr-Ri ~k Ihui~i~rmrrrr lv_'U 1 6?LIt6 D 161]001 $ 606436
G~~ner ~~l Srnir~-Lilvnn 1'/{rl N 10110 b I X1011
P~~lici~-Chin/ ?llil S '6%1l+4 ~; 111151 $. 166 K 27X `1X4
/'r~lin'-(~nnruinl lnii~eri:'u~i~in,~ ?lI? ~, 6%4411 $ (?I fiSXI V '.444 $ 1432 V 671 [„Y1
P.,/ia~-Oprrnrinu+S7epp~~n '/l4 5 131f1X 8 IC,.xIP1 $ Lll_'9 F Xltri $ 461L~90
Faller-Oprr<niurzc 1/l1 $ ?695.71% $ 9.;(X6 $ SR fIUO 5 IH,01111 $ 2.731 h114
Y~~lir~-hil~~~~,i~ui~~rr .S~n i<<~ ?/l6 \ I.0?I_<39 y 1.641 $ 1.'_15 $ 1.030177
P~~/ier-Trh S~~nir~r ?!I? N llX (47 h (15,X641 5 SCS 5 iX X49 $ 441 fi29
Pulirr-Cudr Enlnrt rnrrnr Ifl3 ~ t73.944 b 13.9X4 K IR63 X ;7]'73
P.,lice-:t1r,u~rri~<Ir ?/IY F ~136.5:j,1 ~; (4.1531 X IIX 11011) $ 209.91
P..Grr-C~nninr 1!_'0 X 06.5]) a 1.8'_1 V 190 $ 141144
Poli~~r-Prnlrm6onnl Landnnla ]/?/ S 224.1 111 $ LI11~ $ 22;122
Firr-:7dminivvuriun L'In 100.06? $ 1.950 S 41P_.U 17
Fire-Preren6un 221u $ 172774 ~ 1511 b (61A101 $ 171 y129
Fire-Opernii~,rtr ??40 X 1.0U1_iSX $ IU 750 b 11X $ (1X6,0011) $ 3,624.656
Firr-Truinin;; nt0 $ 115409 $ 657 $ 13(,J766
RihLe Il~nrk~ - adminirvmimi 4410 5 217.515 $ 350 $ (6,9121 R 210 aX3
Prth/ie l4brke-RnadrRROlI 44/7 5 716.59'_ $ (2;150) $ 1.391 $ 745.;23
Puhlie ifnrkr-Fled 4417 j; 1X6.413 $ 2J00 5 IXri513
Puhlie GVurke-Facili~iee 4414 X 6'_916 5 6?.`116
PuhGc 11 ~urkc-CapiuJ Prvjrc ~s 441? T 77X41 .~ 77.X41
PcYR-.-Irlnrinisirniiwr 7?I)0 $ 198.15% 5' 15.3441 S 192_x I4
Pcf~R-.41hlc1ic~ PIO $ ?11,791 5 3,826 S 219117
P~PH-.4thlrlies League 711/ $ 3Xp00 $ 3,060 $ 4L060
P~@R - 4th4wie.r Pannrcchip,v 7?/? $ 41.721 $ (5,7011) $ 3fi 1133
PX2-Cnnee.r.einn.r 7?10 ~' 82.X45 g (X,570) S 74.'_75
P<FR-Pm-A:vfi Grounds Pi0 5 1,136.654 E (26,7491 5 9.947 $ 50,0011 $ 266 $ (50,000) 5 1,1211.118
PcYrR - Prnxrmru~ 7140 $ 205 446 E 1,748 $ L000 8 20X.194
PfiR-Srniurs P_50 S 164,1130 $ 24303 $ 41369 $ 232.702
PcC~R-Srninr Crntrr Pnol 775/ b 40115% ~ 12,140 $ 60.000 $ 112.19R
PR~R-Gnnmuniir Errnv~ 72h0 y ..22,000 5 3,432 $ (110,609) $ 114.823
PAR - Hmmd Ground 7?70 $ 142.777 $ I fish S (125,000) 5 I `l 127
PKR - Splu.vh f'lncgnnmdr 7?NO $ 3y972 b 13 0(10) $ 31.472
Genrru/ Fund E>pendimrcs $ 21,652,406 i - 5 254,429 $ iy6,429 $ 38,963 S (724,64fi) S 21,617,581
Budgrred.4pprvip to (jroinl Fluid Bulancr F 330,491 $ - ~ (1.5 L,UX71 $ 134fi 424) $ - $ 508.624 $ (1,069397)
112408_COMM_Consent_200_Attachments_28:3.x1 s