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HomeMy WebLinkAbout2010 07 26 Consent 204 Adoption of Resolution 2010-38 Amending the Fiscal Year 2009-2010 Budget COMMISSION AGENDA CONSENT X ITEM 204 INFORMATIONAL PUBLIC HEARING REGULAR July 26, 2010 MGR /DEPT ` 6 " Meeting Authorization REQUEST: The Finance Department Requests that the City Commission Adopt Resolution No. 2010 -38 Amending the Fiscal Year 2009 -2010 Budget. SYNOPSIS: The purpose of this agenda item is to request that the City Commission amend the fiscal year 2009 -2010 budget. CONSIDERATIONS: A mid -year budget review indicates the need to amend the FY 2009 -2010 budget as shown in Attachments 1 A (Budget Amendment Summary — All Funds) and 1B (General Fund Budget Amendment Recap). The majority of the amendments are necessary for the following reasons: - variations between budgeted (estimated) and actual expenditures and revenues - 2009 -2010 agenda items with fiscal impact; this resolution will formalize the fiscal impact of those previously approved actions - revenue neutral amendments for which the revisions to budgeted revenues and budgeted expenditures are equal. - purchase orders from the prior year which due to year -end audit procedures were unable to be completed by September 30, 2009 The City Charter provides that the Commission may amend the budget by resolution. Resolution No. 2010 -38 represents the cumulative budget amendments to the Fiscal Year 2009 -2010 budget for those funds requiring amendment. Please note that only those funds requiring budget adjustment are included herein. FISCAL IMPACT: Set forth in Attachment 1 COMMUNICATION EFFORTS: N/A RECOMMENDATION: Adopt Resolution No. 2010 -38 amending the FY 2009 -2010 Budget ATTACHMENTS: Resolution 2010 -38 Attachment 1 A - Budget Amendment Summary — All Funds Attachment 1B - General Fund Budget Amendment Recap 072610_ COMM_Consent_204_ Mid-Year_Budget_Amendment.docx RESOLUTION NUMBER 2010 -38 A RESOLUTION OF THE CITY COMMISSION OF THE CITY OF WINTER SPRINGS AMENDING THE FISCAL YEAR 2009 -2010 BUDGET AS PROVIDED IN EXHIBIT "1" ATTACHED HERETO; PROVIDING FOR THE REPEAL OF PRIOR INCONSISTENT RESOLUTIONS; PROVIDING FOR SEVERABILITY; AND PROVIDING FOR AN EFFECTIVE DATE. WHEREAS, the City Commission finds it necessary to amend the fiscal year 2009 -2010 budget as provided herein; 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. Budget Amendment. The City of Winter Springs' fiscal year 2009 -2010 budget is hereby amended as provided for in Commission Consent Agenda Item 204, dated July 26, 2010, and included herein as Attachment "1" which is hereby fully incorporated by this reference. 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 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 26 day of July, 2010. JOHN F. BUSH, Mayor 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, FL Resolution Number 2010 -38 Page 2 of 2 Attachment 1A - Budget Amendment Summary (Resolution 2010 -38) Beg Fund 7/26/10; Consent 204 Balance from Actual Beg Fund Projected to Balance from 9/30/09 General Fund 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, 2009 as approved by City Commission on 3/22/2010 Regular 601; Fiscal Year 2009 -2010 Original Budget as approved by City Commission on 9/28 /09 Public Hearing 501. General Fund #001: As approved by City Commission on 9/28/09 Public Hearing Item 501: 10/1/09 Budgeted Beginning Fund Balance $8,809,612 ($30,798) $8,778,814 FY '10 Budgeted Appropriation to (from) Fund Balance VA .,,7; :f tOr a' 9/30/10 Budgeted Ending Fund Balance - $7,647,339 Amendments to be approved tonight to Original FY 2009 -2010 Budget (as approved on 9/28/09): Difference in Beginning Fund Balance from projected to actual as shown in 9/30/09 CAFR ($30,798) Commission Approved: 10.12.09 Consent 203; Holiday Parade and Christmas Tree Lighting Budget Increased ($1,220) 1.10.10 Regular 603; CPH Engineers, Inc. for Federal Energy Grant Application ($5,000) 11.23.09 Regular 605; Land Design Inovations, Inc. provide Economic Development Services ($12,524) 4.12.10 Regular 602; July 4, 2010 Celebration of Freedom Event - Expenditures ($17,617) 4.12.10 Regular 602; July 4, 2010 Celebration of Freedom Event - Revenue $10,917 8.24.09 Consent 206; Demolition Contract for 1003 Gator Lane ($2,675) Additional Appropriation to (from) Fund Balance (Comm Approved) ($28,119) Fiscal Year '10 Purchase Order Rollovers: PO 92932; 2010 Ford 150; 2113 ($16,934) PO 90246; Records Management Outsourcing; 1342 ($20,000) PO 90336; Electrical Rack Dog Park Power Pole; 7230 ($1,095) PO 92598; Forensic Audit; 1300 ($17,500) PO 93781; Versaprobe Wand UB Meter Equipment; 1360 ($3,310) PO 91094; ActiveNet Export to MUNIS; 7200 ($800) PO 93316 for PFM Arbitrage Services - 1900 ($10,000) PO 93316 for PFM Arbitrage Services - 1360 ($5,000) PO 93316 for PFM Arbitrage Services - 1300 ($2,500) Hometown Harvest - roll budget from fiscal year 2009 to 2010 ($9,450) Additional Appropriation to (from) Fund Balance (PO Rollovers) ($86,589) Revenue Neutral: Byrne Grant revenue - Overtime Reimbursement $13,158 Byrne Grant expenditures - Overtime Costs ($13,158) Byrne Grant revenue - Citizens on Patrol $5,292 Byrne Grant expenditures - Citizens on Patrol ($5,292) Parade event - Revenues budget $200 Parade event - Expenditure budget ($200) 17/92 CRA Local Government Grant Revenue $11,271 17/92 CRA Shepard Road Steetscape Project - Design Cost Expenditures ($11,271) Insurance Settlements revenue $6,742 Insurance Settlements expenditures ($6,742) Arts Festival event - Revenues budget $328 Arts Festival event - Expenditure budget ($328) Scottish Highland Games event - Revenues budget $894 Scottish Highland Games event - Expenditure budget ($894) Additional Appropriation to (from) Fund Balance (Revenue Neutral) $0 7.26.10_COMM_Consent 204_Attachment_1A • Attachment 1A - Budget Amendment Summary (Resolution 2010 -38) Beg Fund 7/26/10; Consent 204 Balance from Actual Beg Fund Projected to Balance from 9/30/09 General Fund Actual CAFR Other: Employee Education Incentive Reimbursement $1,375 Reduction to delinquent Fire Assessment fee revenues (received in prior years) ($69,683) Extra - departmental transfer for leadership seminar - 1910 $2,998 Extra - departmental transfer for leadership seminar - 2110, 1200 ($2,998) Reduction to Transfers In from Development Services per 2010 revised cost allocation study ($225,206) Reduction in Transfer Out to Development Services per 2010 revised cost allocation study $25,653 Additional Appropriation to (from) Fund Balance (Other) ($267,861) Revisions to Original Budgeted Appropriation to (from) Fund Balance REVISED 9/30/10 Budgeted Ending Fund Balance $7,233,972 7.26.10_COMM_Consent 204_Attachment 1A Attachment 1A - Budget Amendment Summary (Resolution 2010 -38) 7/26/10; Consent 204 Difference in Beg Actual Beg Fund Fund Balance from Balance from Other Governmental Funds Projected to Actual 9/30/09 CAFR Special Law Enforcement Fund - Local #103 As approved by City Commission on 9/28/09 Public Hearing Item 501: 10/1/09 Budgeted Beginning Fund Balance $11,979 $7,155 $19,134 FY '10 Budgeted Appropriation to (from) Fund Balance ($10,950) 9/30/10 Budgeted Ending Fund Balance $1,029 Amendments to be approved tonight to Original FY 2009 -2010 Budget (as approved on 9/28/09): Difference in Beginning Fund Balance from projected to actual as shown in 9/30/09 CAFR $7,155 11.9.09 Consent 202; Lockbox program, Santa Run 2009, 1 -year subscription to Crime Reports ($3,850) Revisions to Original Budgeted Fund Balance $3,305 REVISED 9/30/10 Budgeted Ending Fund Balance $4,334 Special Law Enforcement Trust Fund - Federal #108 As approved by City Commission on 9/28/09 Public Hearing Item 501: 10/1/09 Budgeted Beginning Fund Balance $14,501 $20 $14,521 FY '10 Budgeted Appropriation to (from) Fund Balance ($10,455) 9/30/10 Budgeted Ending Fund Balance $4,046 Amendments to be approved tonight to Original FY 2009 -2010 Budget (as approved on 9/28/09): Difference in Beginning Fund Balance from projected to actual as shown in 9/30/09 CAFR $20 2.8.10 Consent 200; Donation to Central Florida Crimeline, Inc. ($2,500) Revisions to Original Budgeted Fund Balance ($2,480) REVISED 9/30/10 Budgeted Ending Fund Balance $1,566 Emergency & Disaster Relief Fund #109 As approved by City Commission on 9/28/09 Public Hearing Item 501: 10/1/09 Budgeted Beginning Fund Balance $719,221 ($574,220) $145,001 FY '10 Budgeted Appropriation to (from) Fund Balance ($2,000) 9/30/10 Budgeted Ending Fund Balance $717,221 Amendments to be approved tonight to Original FY 2009 -2010 Budget (as approved on 9/28/09): Difference in Beginning Fund Balance from projected to actual as shown in 9/30/09 CAFR ($574,220) Rollover of PO 93316 for PFM Arbitrage Services ($1,500) Increase expenditure budget for legal services related to Grubbs litigation ($12,000) Increase expenditure budget for Temp Services related to FEMA close outs and appeals ($10,850) Increase expenditure budget for Consulting Services related to Beck Disaster Recovery ($25,000) Revisions to Original Budgeted Fund Balance ($623,570) REVISED 9/30/10 Budgeted Ending Fund Balance $93,651 7.26.10_COMM_Consent 204_Attachment_1A Attachment 1A - Budget Amendment Summary (Resolution 2010 -38) 7/26/10; Consent 204 Difference in Beg Actual Beg Fund Fund Balance from Balance from Other Governmental Funds Projected to Actual 9/30/09 CAFR Arbor Fund #110 As approved by City Commission on 9/28/09 Public Hearing Item 501: 10/1/09 Budgeted Beginning Fund Balance $246,491 ($453) $246,038 FY '10 Budgeted Appropriation to (from) Fund Balance ($690) 9/30/10 Budgeted Ending Fund Balance $245,801 Amendments to be approved tonight to Original FY 2009 -2010 Budget (as approved on 9/28/09): Difference in Beginning Fund Balance from projected to actual as shown in 9/30/09 CAFR ($453) FDOF grant revenue for Moss Road Tree Re- forestation project $18,537 FDOF grant expenditures for Moss Road Tree Re- forestation project ($18,537) Revisions to Original Budgeted Fund Balance ($453) REVISED 9/30/10 Budgeted Ending Fund Balance $245,348 Veteran's Memorial Fund #116 As approved by City Commission on 9/28/09 Public Hearing Item 501: 10/1/09 Budgeted Beginning Fund Balance $21,501 $2,258 $23,759 FY '10 Budgeted Appropriation to (from) Fund Balance ($1,860) 9/30/10 Budgeted Ending Fund Balance $19,641 Amendments to be approved tonight to Original FY 2009 -2010 Budget (as approved on 9/28/09): Difference in Beginning Fund Balance from projected to actual as shown in 9/30/09 CAFR $2,258 Donations $800 Expenditure budget offsetting donations ($800) Increase expenditure budget for engravings ($110) Revisions to Original Budgeted Fund Balance $2,148 REVISED 9/30/10 Budgeted Ending Fund Balance $21,789 Medical Transport Services Fund #170 As approved by City Commission on 9/28/09 Public Hearing Item 501: 10/1/09 Budgeted Beginning Fund Balance $572,659 $18,382 $591,041 FY '10 Budgeted Appropriation to (from) Fund Balance $4,300 9/30/10 Budgeted Ending Fund Balance $576,959 Amendments to be approved tonight to Original FY 2009 -2010 Budget (as approved on 9/28/09): Difference in Beginning Fund Balance from projected to actual as shown in 9/30/09 CAFR $18,382 Record 2010 expenditure budget for ADPI's collection service of existing Accounts Receivable ($1,000) Revisions to Original Budgeted Fund Balance $17,382 REVISED 9/30/10 Budgeted Ending Fund Balance $594,341 7.26.1 0 COMM Consent 204 Attachment 1A Attachment 1A - Budget Amendment Summary (Resolution 2010 -38) 7/26/10; Consent 204 Difference in Beg Actual Beg Fund Fund Balance from Balance from Other Governmental Funds Projected to Actual 9/30/09 CAFR Fire Assessment Fee Fund #175 As approved by City Commission on 9/28/09 Public Hearing Item 501: 10/1/09 Budgeted Beginning Fund Balance $19,668 $4,370 $24,038 FY '10 Budgeted Appropriation to (from) Fund Balance ($19,668) 9/30/10 Budgeted Ending Fund Balance $0 Amendments to be approved tonight to Original FY 2009 -2010 Budget (as approved on 9/28/09): Difference in Beginning Fund Balance from projected to actual as shown in 9/30/09 CAFR $4,370 Fully Appropriate Fund Balance in anticipation of Fund's closing in FY 2010 ($4,370) Reduce Fire Assessment Fee Revenue Budget ($69,683) Reduce Transfer to General Fund Budget $69,683 Revisions to Original Budgeted Fund Balance $0 REVISED 9/30/10 Budgeted Ending Fund Balance $0 TLBD Debt Service Fund #182 As approved by City Commission on 9/28/09 Public Hearing Item 501: 10/1/09 Budgeted Beginning Fund Balance $189,371 $4,450 $193,821 FY '10 Budgeted Appropriation to (from) Fund Balance $8,765 9/30/10 Budgeted Ending Fund Balance $198,136 Amendments to be approved tonight to Original FY 2009 -2010 Budget (as approved on 9/28/09): Difference in Beginning Fund Balance from projected to actual as shown in 9/30/09 CAFR $4,450 Rollover of PO 93316 for PFM Arbitrage Services ($2,500) Revisions to Original Budgeted Fund Balance $1,950 REVISED 9/30/10 Budgeted Ending Fund Balance $200,086 TLBD Maintenance Fund #184 As approved by City Commission on 9/28/09 Public Hearing Item 501: 10/1/09 Budgeted Beginning Fund Balance $406,628 ($10,827) $395,801 FY '10 Budgeted Appropriation to (from) Fund Balance ($133,423) 9/30/10 Budgeted Ending Fund Balance $273,205 Amendments to be approved tonight to Original FY 2009 -2010 Budget (as approved on 9/28/09): Difference in Beginning Fund Balance from projected to actual as shown in 9/30/09 CAFR ($10,827) Decrease transfer to General - insurance premium less than budget $2,454 Insurance proceeds - Vertex Settlement $12,500 Landscape Beautification Expenditures using proceeds ($12,500) Revisions to Original Budgeted Fund Balance ($8,373) REVISED 9/30/10 Budgeted Ending Fund Balance $264,832 • �.c�\\ , ,w�. gymv y�v v A AVvAv y'a 7.26.10_COMM_Consent 204_Attachment_1A Attachment 1A - Budget Amendment Summary (Resolution 2010 -38) 7/26/10; Consent 204 Difference in Beg Actual Beg Fund Fund Balance from Balance from Other Governmental Funds Projected to Actual 9/30/09 CAFR Oak Forest Maintenance Fund #191 As approved by City Commission on 9/28/09 Public Hearing Item 501: 10/1/09 Budgeted Beginning Fund Balance $25,859 $5,811 $31,670 FY '10 Budgeted Appropriation to (from) Fund Balance ($362) 9/30/10 Budgeted Ending Fund Balance $25,497 Amendments to be approved tonight to Original FY 2009 -2010 Budget (as approved on 9/28/09): Difference in Beginning Fund Balance from projected to actual as shown in 9/30/09 CAFR $5,811 Decrease transfer to General - insurance premium less than budget $611 Revisions to Original Budgeted Fund Balance $6,422 REVISED 9/30/10 Budgeted Ending Fund Balance $31,919 Oak Forest Maintenance Fund #192 As approved by City Commission on 9/28/09 Public Hearing Item 501: 10/1/09 Budgeted Beginning Fund Balance $3,503 $3,299 $6,802 FY '10 Budgeted Appropriation to (from) Fund Balance $1,005 9/30/10 Budgeted Ending Fund Balance $4,508 Amendments to be approved tonight to Original FY 2009 -2010 Budget (as approved on 9/28/09): Difference in Beginning Fund Balance from projected to actual as shown in 9/30/09 CAFR $3,299 Rollover of PO 93316 for PFM Arbitrage Services ($2,500) Revisions to Original Budgeted Fund Balance $799 REVISED 9/30/10 Budgeted Ending Fund Balance $5,307 2004 Capital Project Debt Service Fund #230 As approved by City Commission on 9/28/09 Public Hearing Item 501: 10/1/09 Budgeted Beginning Fund Balance $7,720 ($404) $7,316 FY '10 Budgeted Appropriation to (from) Fund Balance ($7,500) 9/30/10 Budgeted Ending Fund Balance $220 Amendments to be approved tonight to Original FY 2009 -2010 Budget (as approved on 9/28/09): Difference in Beginning Fund Balance from projected to actual as shown in 9/30/09 CAFR ($404) Reduce interest expense -draw for Senior Center was repaid sooner than anticipated $200 Revisions to Original Budgeted Fund Balance ($204) REVISED 9/30/10 Budgeted Ending Fund Balance $16 7.26.10_COMM_Consent 204 Attachment 1A Attachment 1A - Budget Amendment Summary (Resolution 2010 -38) 7/26/10; Consent 204 Difference in Beg Actual Beg Fund Fund Balance from Balance from Other Governmental Funds Projected to Actual 9/30/09 CAFR 1999 Construction Capital Project Fund #305 As approved by City Commission on 9/28/09 Public Hearing Item 501: 10/1/09 Budgeted Beginning Fund Balance $897,367 $2,008 $899,375 FY '10 Budgeted Appropriation to (from) Fund Balance ($897,275) 9/30/10 Budgeted Ending Fund Balance $92 Amendments to be approved tonight to Original FY 2009 -2010 Budget (as approved on 9/28/09): Difference in Beginning Fund Balance from projected to actual as shown in 9/30/09 CAFR $2,008 Reduce expenditures - CIP Magnolia Park $11,000 Revisions to Original Budgeted Fund Balance $13,008 REVISED 9/30/10 Budgeted Ending Fund Balance $13,100 Utilitv/Public Works Facility Capital Project Fund #311 As approved by City Commission on 9/28/09 Public Hearing Item 501: 10/1/09 Budgeted Beginning Fund Balance $935,945 ($502) $935,443 FY '10 Budgeted Appropriation to (from) Fund Balance ($935,500) 9/30/10 Budgeted Ending Fund Balance $445 Amendments to be approved tonight to Original FY 2009 -2010 Budget (as approved on 9/28/09): Difference in Beginning Fund Balance from projected to actual as shown in 9/30/09 CAFR ($502) Reduce expenditure budget for Utility/PW Facility $58 Revisions to Original Budgeted Fund Balance ($444) REVISED 9/30/10 Budgeted Ending Fund Balance $1 � � „� ` ^r���v r .- - � V v • �Z � a �� vA _ ..��vv A AAA \� 7.26.1 O_COMM_Consent 204_Attachment_1 A Attachment lA - Budget Amendment Summary (Resolution 2010 -38) 7/26/10; Consent 204 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 9/30/09 CAFR Water and Sewer Utility Fund - Operating ( #3600): As approved by City Commission on 9/28/09 Public Hearing Item 501: 10/1/09 Budgeted Beginning Fund Balance $4,273,821 $9,345,083 ($85,864) $13,533,040 FY '10 Budgeted Appropriation to (from) Fund Balance ($1,586,472) 9/30/10 Budgeted Ending Fund Balance $2,687,349 Amendments to be approved tonight to Original FY 2009 -2010 Budget (as approved on 9/28/09): Difference in Beginning Fund Balance from projected to actual as shown in 9/30/09 CAFR ($85,864) Traffic Accident Insurance Proceeds $2,475 Traffic Accident expenditure budget (rev neutral) ($2,475) Revisions to Original Budgeted Fund Balance ($85,864) REVISED 9/30/10 Budgeted Ending Fund Balance (exclusive of net capital) $2,601,485 Water and Sewer Utility Fund - Revenue Generation ( #3620): As approved by City Commission on 9/28/09 Public Hearing Item 501: 10/1/09 Budgeted Beginning Fund Balance $25,402 $11,802 $37,204 FY '10 Budgeted Appropriation to (from) Fund Balance ($25,402) 9/30/10 Budgeted Ending Fund Balance $0 Amendments to be approved tonight to Original FY 2009 -2010 Budget (as approved on 9/28/09): Difference in Beginning Fund Balance from projected to actual as shown in 9/30/09 CAFR $11,802 Fully Appropriate Fund Balance in anticipation of Fund's closing in FY 2010 ($11,802) Revisions to Original Budgeted Fund Balance $0 REVISED 9/30/10 Budgeted Ending Fund Balance $0 Water and Sewer Utility Fund - 2000 Construction ( #3640): As approved by City Commission on 9/28/09 Public Hearing Item 501: 10/1/09 Budgeted Beginning Fund Balance $300,643 $75,924 5376,567 FY '10 Budgeted Appropriation to (from) Fund Balance ($297,043) 9/30/10 Budgeted Ending Fund Balance $3,600 Amendments to be approved tonight to Original FY 2009 -2010 Budget (as approved on 9/28/09): Difference in Beginning Fund Balance from projected to actual as shown in 9/30/09 CAFR $75,924 PO Rollover #90921 ($77,000) FY '06 Revised Budgeted Appropriation to (from) Fund Balance ($1,076) REVISED 9/30/10 Budgeted Ending Fund Balance $2,524 Not requiring amendment: Water and Sewer - Renewal & Replacement ( #3610) $686,812 Water and Sewer - Service Availability (#402) $0 Total Water & Sewer "Fund Balance" (ties to CAFR) • 514,633,623 7.26.10_COMM_Consent 204 Attachment_1A ' Attachment 1A - Budget Amendment Summary (Resolution 2010 -38) 7/26/10; Consent 204 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 9/30/09 CAFR Development Services Fund #420 As approved by City Commission on 9/28/09 Public Hearing Item 501: 10/1/09 Budgeted Beginning Fund Balance ($66,477) $8,375 ($855) ($58,957) FY '10 Budgeted Appropriation to (from) Fund Balance ($468,324) 9/30/10 Budgeted Ending Fund Balance ($534,801) Amendments to be approved tonight to Original FY 2009 -2010 Budget (as approved on 9/28/09): Difference in Beginning Fund Balance from projected to actual as shown in 9/30/09 CAFR (5855) Reductions in Transfers to General Fund per 2010 revised cost allocation study $225,206 Reductions in Transfer from General Fund per 2010 revised cost allocation study ($25,653) Revisions to Original Budgeted Fund Balance $198,698 REVISED 9/30/10 Budgeted Ending Fund Balance (exclusive of net capital) ($336,103) , , Stormwater Utility Fund #430 As approved by City Commission on 9/28/09 Public Hearing Item 501: 10/1/09 Budgeted Beginning Fund Balance $615,065 $3,685,383 $81,214 $4,381,662 FY '10 Budgeted Appropriation to (from) Fund Balance 9/30/10 Budgeted Ending Fund Balance $615,065 Amendments to be approved tonight to Original FY 2009 -2010 Budget (as approved on 9/28/09): Difference in Beginning Fund Balance from projected to actual as shown in 9/30/09 CAFR $81,214 SJRWMD grant revenue budget - Solary Canal Regional Stormwater Treatment Area $1,612,313 SJRWMD grant expenditure budget - Solary Canal Regional Stormwater Treatment Area ($1,612,313) Revisions to Original Budgeted Fund Balance $81,214 REVISED 9/30/10 Budgeted Ending Fund Balance (exclusive of net capital) $696,279 7.26.10_COMM_Consent 204_Attachment_1A Attachment 1B - General Fund Budget Amendment Recap (Resolution 2010 -38) 7/26/10; Consent 204 FY10 Commission Other FY10 Original Approved Revenue Requests Amended Annual Interdepartmental Amendments to PO Neutral to Amend Annual Dep't # Budret Trans ers Appropriation Rollovers Changes Appropriation Budzet General Fund Revenues & Transfers $ 15,977,628 $ 15,977,628 17/92 CRA - Shepard Road Streetscape Project - Revenues $ 11,271 $ 11,271 July 4th event - Revenue budget $ 10,917 $ 6,047 $ 16,964 Scottish Highland Games event - Revenue budget $ 894 $ 894 10.01.09 Invoice 1 - Education Incentive Reimbursement $ 1,375 $ 1,375 Reduce transfer from Fire Assessment Fund $ (69,683) $ (69,683) Misc. Revenue - proceeds police car sold for salvage $ 580 $ 580 True up of 'transfers in ' for actual insurance premium costs (Oak Forest/TLBD) $ (3,065) $ (3,065) Reduction to Transfers from Development Services per 2010 GSG cost allocation study $ (225,206) $ (225,206) Reduction in Transfer to Development Services per 2010 GSG cost allocation study $ - Reductions in Municipal Revenue Sharing (per LCIR) $ - True up of 'transfers in for reimbursements from TLBD for reduced meeting frequency $ - Byme Grant revenue - Citizens on Patrol $ 5,292 $ 5,292 Art Festival - Revenues budget $ 328 $ 328 True up of 'transfers in' for actual cost share for Finance Utility Billing $ - True up of 'transfers in' for actual cost share for IS Dep't $ - True up of 'transfers in' for actual cost share for Capital Projects Coordinator $ - True up of 'transfers in' for actual cost share for Operator $ - Insurance Settlements $ 7,942 $ 7,942 Byrne Grant revenue - Overtime Reimbursement $ 17,919 $ 17,919 Byrne Grant revenue - video equipment $ - Donation for Banners $ 200 $ 200 Parade - Revenues budget $ - Hometown Harvest - Revenues budget $ - Reductions in Local Half Cent Revenues (per LCIR) $ - Veteran Ceremony - Revenues budget $ - Tree Lighting - Revenues budget $ - General Fund Revenues & Transfers $ 15,977,628 $ - $ 10,917 $ - $ 47,408 $ (293,514) $ 15,742,439 General Fund Expenditures City Commission 1100 $ 112,750 $ 1,000 $ 113,750 Various Boards 1110 $ 7,770 $ 7,770 City Manager 1200 $ 292,826 $ 999 $ 293,825 City Clerk 1210 $ 227,455 $ 227,455 General Government - Legal Services 1220 $ 241,000 $ 241,000 Finance 1300 $ 580,096 $ 20,000 $ 600,096 General Service - Human Resources 1310 $ 99,156 $ 99,156 General Service - Purchasing 1330 $ 68,081 $ (12,000) $ 56,081 Information Systems - General 1340 $ 557,180 $ 500 $ 557,680 Information Systems - Special Projects 1341 $ 164,953 $ 164,953 Information Systems - Records Mgmt 1342 $ 138,805 $ 20,000 $ 158,805 Information Systems - KIVA/GIS 1343 $ 168,791 $ 168,791 Finance - Utility Billing 1360 $ 689,373 $ 8,310 $ 697,683 7.26.10_COMM_Consent 204_Attachment_1 B Attachment 1B - General Fund Budget Amendment Recap (Resolution 2010 -38) 7/26/10; Consent 204 FY10 Commission Other FYIO Original Approved Revenue Requests Amended Annual Interdepartmental Amendments to PO Neutral to Amend Annual Dep't # Budget Tr Appropriation Rollovers Changes Appropriation Budget Comm Development - Administration 1510 $ 229,847 $ 2,675 $ (25,653) $ 206,869 Comm Development - Planning 1515 $ 109,303 $ 109,303 Comm Development - Development Review 1520 $ 100,626 $ 100,626 Comm Development - Urban Beautification 1525 $ 793,680 $ - $ 17,209 $ 810,889 Comm Development - Streetlighting 1526 $ 441,750 $ 441,750 General Government - General 1900 $ 334,705 $ (3,998) $ 12,524 $ 10,000 $ 353,231 General Service - City Hall 1910 $ 179,954 $ 179,954 General Service - City Hall Operator 1915 $ 40,362 $ 40,362 General Service -Risk Management 1920 $ 337,000 $ 12,000 $ (3,065) $ 345,935 Police - Chief 2110 $ 239,537 $ 1,351 $ 240,888 Police- Criminal Investigations 2113 $ 835,376 $ 1,503 $ 16,934 $ 853,813 Police - Operations Support 2114 $ 269,046 $ 1,200 $ 6,654 $ 276,900 Police - Operations 2115 $ 3,015,427 $ (31,911) $ 3,900 $ 1,520 $ 15,238 $ 3,004,174 Police - Information Services 2116 $ 1,237,943 $ 2,108 $ 1,240,051 Police - Tech Services 2117 $ 399,477 $ 850 $ 400,327 Police - Code Enforcement 2118 $ 454,604 $ (2,813) $ 772 $ - 452,563 Police - Motorcycle 2119 $ 310,338 $ 32,511 $ 95 $ 342,944 Police - Canine 2120 $ 138,920 $ 1,032 $ 139,952 Police - Professional Standards 2121 $ 267,622 $ (2,800) $ 264,822 PublicWorks - Administration 4410 $ 181,995 $ 1,100 $ 5,000 $ 188,095 Public Works - Roads & ROW 4412 $ 667,378 $ (1,100) $ 600 $ 125 $ 2,282 $ 669,285 Public Works - Fleet 4413 $ 198,844 $ 198,844 Public Works - Facilities 4414 $ 67,524 $ 125 $ 67,649 Public Works - Capital Projects 4415 $ 79,985 $ 79,985 P&R - Administration 7200 $ 185,088 $ 130 $ 800 $ 186,018 P&R- Athletics 7210 $ 212,137 $ 212,137 P&R - Athletics League 7211 $ 51,000 $ 51,000 P&R - Athletics Partnerships 7212 $ 36,200 $ 36,200 P&R - Parks & Grounds 7230 $ 1,068,119 $ (25,325) $ 1,400 $ 1,095 $ 1,144 $ 1,046,433 P&R - Programs 7240 $ 187,272 $ 25,000 $ 212,272 P&R - Seniors 7250 $ 190,274 $ (1,000) $ 189,274 P&R - Senior Center Pool 7251 $ 729,177 $ 1,000 $ 730,177 P&R - Community Events 7260 $ 17,500 $ (1,500) $ 12,437 $ 7,680 $ 6,047 $ 42,164 P&R - Hound Ground 7270 $ 120,383 $ 1,695 $ 122,078 P&R - Splash Playgrounds 7280 $ 63,272 $ 63,272 General Fund Expenditures $ 17,139,901 $ - $ 39,036 $ 86,589 $ 47,408 $ (25,653) $ 17,287,281 Budgeted Approp to (from) Fund Balance $ (1,162,273) $ - $ (28,119) $ (86,589) $ - $ (267,861) $ (1,544,842) 7.26.10_COMM_Consent 204_Attachment_1 B RESOLUTION NUMBER 2010 -38 A RESOLUTION OF THE CITY COMMISSION OF THE CITY OF WINTER SPRINGS AMENDING THE FISCAL YEAR 2009 -2010 BUDGET AS PROVIDED IN EXHIBIT "1" ATTACHED HERETO; PROVIDING FOR THE REPEAL OF PRIOR INCONSISTENT RESOLUTIONS; PROVIDING FOR SEVERABILITY; AND PROVIDING FOR AN EFFECTIVE DATE. WHEREAS, the City Commission finds it necessary to amend the fiscal year 2009 -2010 budget as provided herein; 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. Budget Amendment. The City of Winter Springs' fiscal year 2009 -2010 budget is hereby amended as provided for in Commission Consent Agenda Item 204, dated July 26, 2010, and included herein as Attachment "1" which is hereby fully incorporated by this reference. 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 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 26 day of July, 2010. J N F. BUSH, Mayor ATT S r: A 1 f 'r . RENZO- LUACES, City Clerk Approved s to legal form and sufficiency for the City ter Springs only: ANTHONY A. GARGANESE, City Attorney City of Winter Springs, FL Resolution Number 2010 -38 Page 2 of 2 • • Attachment 1A - Budget Amendment Summary (Resolution 2010 -38) Beg Fund Balance from Actual Beg Fund 7/26/10; Consent 204 Projected to Balance from 9/30/09 General Fund 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, 2009 as approved by City Commission on 3/22/2010 Regular 601; Fiscal Year 2009 -2010 Original Budget as approved by City Commission on 9/28/09 Public Hearing 501. General Fund #001: As approved by City Commission on 9/28/09 Public Hearing Item 501: 10/1/09 Budgeted Beginning Fund Balance $8,809,612 ($30,798) $8,778,814 FY '10 Budgeted Appropriation to (from) Fund Balance 9/30/10 Budgeted Ending Fund Balance $7,647,339 Amendments to be approved tonight to Original FY 2009 -2010 Budget (as approved on 9/28/09): Difference in Beginning Fund Balance from projected to actual as shown in 9/30/09 CAFR ($30,798) Commission Approved: 10.12.09 Consent 203; Holiday Parade and Christmas Tree Lighting Budget Increased ($1,220) 1.10.10 Regular 603; CPH Engineers, Inc. for Federal Energy Grant Application ($5,000) 11.23.09 Regular 605; Land Design Inovations, Inc. provide Economic Development Services ($12,524) 4.12.10 Regular 602; July 4, 2010 Celebration of Freedom Event - Expenditures ($17,617) 4.12.10 Regular 602; July 4, 2010 Celebration of Freedom Event - Revenue $10,917 8.24.09 Consent 206; Demolition Contract for 1003 Gator Lane ($2,675) Additional Appropriation to (from) Fund Balance (Comm Approved) ($28,119) Fiscal Year '10 Purchase Order Rollovers: PO 92932; 2010 Ford 150; 2113 ($16,934) PO 90246; Records Management Outsourcing; 1342 ($20,000) PO 90336; Electrical Rack Dog Park Power Pole; 7230 ($1,095) PO 92598; Forensic Audit; 1300 ($17,500) PO 93781; Versaprobe Wand UB Meter Equipment; 1360 ($3,310) PO 91094; ActiveNet Export to MUNIS; 7200 ($800) PO 93316 for PFM Arbitrage Services - 1900 ($10,000) PO 93316 for PFM Arbitrage Services - 1360 ($5,000) PO 93316 for PFM Arbitrage Services - 1300 ($2,500) Hometown Harvest - roll budget from fiscal year 2009 to 2010 ($9,450) Additional Appropriation to (from) Fund Balance (PO Rollovers) ($86,589) Revenue Neutral: Byrne Grant revenue - Overtime Reimbursement $13,158 Byrne Grant expenditures - Overtime Costs ($13,158) Byrne Grant revenue - Citizens on Patrol $5,292 Byrne Grant expenditures - Citizens on Patrol ($5,292) Parade event - Revenues budget $200 Parade event - Expenditure budget ($200) 17/92 CRA Local Government Grant Revenue $11,271 17/92 CRA Shepard Road Steetscape Project - Design Cost Expenditures ($11,271) Insurance Settlements revenue $6,742 Insurance Settlements expenditures ($6,742) Arts Festival event - Revenues budget $328 Arts Festival event - Expenditure budget ($328) Scottish Highland Games event - Revenues budget $894 Scottish Highland Games event - Expenditure budget ($894) Additional Appropriation to (from) Fund Balance (Revenue Neutral) $0 7.26. 10 COMM Consent 204 Attachment 1A NNW • Attachment 1A - Budget Amendment Summary (Resolution 2010 -38) Beg Fund Balance from Actual Beg Fund 7/26/10; Consent 204 Projected to Balance from 9/30/09 General Fund Actual CAFR Other: Employee Education Incentive Reimbursement $1,375 Reduction to delinquent Fire Assessment fee revenues (received in prior years) ($69,683) Extra - departmental transfer for leadership seminar - 1910 $2,998 Extra - departmental transfer for leadership seminar - 2110, 1200 ($2,998) Reduction to Transfers In from Development Services per 2010 revised cost allocation study ($225,206) Reduction in Transfer Out to Development Services per 2010 revised cost allocation study $25,653 Additional Appropriation to (from) Fund Balance (Other) ($267,861) Revisions to Original Budgeted Appropriation to (from) Fund Balance REVISED 9/30/10 Budgeted Ending Fund Balance $7,233,972 7.26.1 0 COMM Consent 204 Attachment 1A Attachment lA - Budget Amendment Summary (Resolution 2010 -38) 7/26/10; Consent 204 Difference in Beg Actual Beg Fund Fund Balance from Balance from Other Governmental Funds Projected to Actual 9/30/09 CAFR Special Law Enforcement Fund - Local #103 As approved by City Commission on 9/28/09 Public Hearing Item 501: 10/1/09 Budgeted Beginning Fund Balance $11,979 $7,155 $19,134 FY '10 Budgeted Appropriation to (from) Fund Balance ($10,950) 9/30/10 Budgeted Ending Fund Balance 51,029 Amendments to be approved tonight to Original FY 2009 -2010 Budget (as approved on 9/28/09): Difference in Beginning Fund Balance from projected to actual as shown in 9/30/09 CAFR $7,155 11.9.09 Consent 202; Lockbox program, Santa Run 2009, 1 -year subscription to Crime Reports ($3,850) Revisions to Original Budgeted Fund Balance $3,305 REVISED 9/30/10 Budgeted Ending Fund Balance $4,334 Special Law Enforcement Trust Fund - Federal #108 As approved by City Commission on 9/28/09 Public Hearing Item 501: 10/1/09 Budgeted Beginning Fund Balance 514,501 $20 $14,521 FY '10 Budgeted Appropriation to (from) Fund Balance ($10,455) 9/30/10 Budgeted Ending Fund Balance $4,046 Amendments to be approved tonight to Original FY 2009 -2010 Budget (as approved on 9/28/09): Difference in Beginning Fund Balance from projected to actual as shown in 9/30/09 CAFR $20 2.8.10 Consent 200; Donation to Central Florida Crimeline, Inc. ($2,500) Revisions to Original Budgeted Fund Balance ($2,480) REVISED 9/30/10 Budgeted Ending Fund Balance 51,566 EmerEencv & Disaster Relief Fund #109 As approved by City Commission on 9/28/09 Public Hearing Item 501: 10/1/09 Budgeted Beginning Fund Balance 5719,221 ($574,220) $145,001 FY '10 Budgeted Appropriation to (from) Fund Balance ($2,000) 9/30/10 Budgeted Ending Fund Balance 5717,221 Amendments to be approved tonight to Original FY 2009 -2010 Budget (as approved on 9/28/09): Difference in Beginning Fund Balance from projected to actual as shown in 9/30/09 CAFR ($574,220) Rollover of PO 93316 for PFM Arbitrage Services ($1,500) Increase expenditure budget for legal services related to Grubbs litigation ($12,000) Increase expenditure budget for Temp Services related to FEMA close outs and appeals ($10,850) Increase expenditure budget for Consulting Services related to Beck Disaster Recovery ($25,000) Revisions to Original Budgeted Fund Balance (5623,570) REVISED 9/30/10 Budgeted Ending Fund Balance $93,651 7.26.10_COMM_Consent 204_Attachment_1A Attachment 1A - Budget Amendment Summary (Resolution 2010 -38) 7/26/10; Consent 204 Difference in Beg Actual Beg Fund Fund Balance from Balance from Other Governmental Funds Projected to Actual 9/30/09 CAFR Arbor Fund #110 As approved by City Commission on 9/28/09 Public Hearing Item 501: 10/1/09 Budgeted Beginning Fund Balance 5246,491 ($453) $246,038 FY '10 Budgeted Appropriation to (from) Fund Balance (5690) 9/30/10 Budgeted Ending Fund Balance 5245,801 Amendments to be approved tonight to Original FY 2009 -2010 Budget (as approved on 9/28/09): Difference in Beginning Fund Balance from projected to actual as shown in 9/30/09 CAFR (5453) FDOF grant revenue for Moss Road Tree Re- forestation project $18,537 FDOF grant expenditures for Moss Road Tree Re- forestation project ($18,537) Revisions to Original Budgeted Fund Balance (5453) REVISED 9/30/10 Budgeted Ending Fund Balance 5245,348 Veteran's Memorial Fund #116 As approved by City Commission on 9/28/09 Public Hearing Item 501: 10/1/09 Budgeted Beginning Fund Balance 521,501 $2,258 $23,759 FY '10 Budgeted Appropriation to (from) Fund Balance ($1,860) 9/30/10 Budgeted Ending Fund Balance $19,641 Amendments to be approved tonight to Original FY 2009 -2010 Budget (as approved on 9/28/09): Difference in Beginning Fund Balance from projected to actual as shown in 9/30/09 CAFR $2,258 Donations $800 Expenditure budget offsetting donations (5800) Increase expenditure budget for engravings ($110) Revisions to Original Budgeted Fund Balance $2,148 REVISED 9/30/10 Budgeted Ending Fund Balance 521,789 Medical Transport Services Fund #170 As approved by City Commission on 9/28/09 Public Hearing Item 501: 10/1/09 Budgeted Beginning Fund Balance $572,659 $18,382 5591,041 FY '10 Budgeted Appropriation to (from) Fund Balance $4,300 9/30/10 Budgeted Ending Fund Balance $576,959 Amendments to be approved tonight to Original FY 2009 -2010 Budget (as approved on 9/28/09): Difference in Beginning Fund Balance from projected to actual as shown in 9/30/09 CAFR $18,382 Record 2010 expenditure budget for ADPI's collection service of existing Accounts Receivable ($1,000) Revisions to Original Budgeted Fund Balance $17,382 REVISED 9/30/10 Budgeted Ending Fund Balance 5594,341 7.26.1 0 COMM Consent 204 Attachment 1A Attachment 1A - Budget Amendment Summary (Resolution 2010 -38) 7/26/10; Consent 204 Difference in Beg Actual Beg Fund Fund Balance from Balance from Other Governmental Funds Projected to Actual 9/30/09 CAFR Fire Assessment Fee Fund #175 As approved by City Commission on 9/28/09 Public Hearing Item 501: 10/1/09 Budgeted Beginning Fund Balance $19,668 $4,370 $24,038 FY '10 Budgeted Appropriation to (from) Fund Balance ($19,668) 9/30/10 Budgeted Ending Fund Balance 50 Amendments to be approved tonight to Original FY 2009 -2010 Budget (as approved on 9/28/09): Difference in Beginning Fund Balance from projected to actual as shown in 9/30/09 CAFR $4,370 Fully Appropriate Fund Balance in anticipation of Fund's closing in FY 2010 ($4,370) Reduce Fire Assessment Fee Revenue Budget ($69,683) Reduce Transfer to General Fund Budget $69,683 Revisions to Original Budgeted Fund Balance $0 REVISED 9/30/10 Budgeted Ending Fund Balance 50 TLBD Debt Service Fund #182 As approved by City Commission on 9/28/09 Public Hearing Item 501: 10/1/09 Budgeted Beginning Fund Balance $189,371 $4,450 S193,821 FY '10 Budgeted Appropriation to (from) Fund Balance $8,765 9/30/10 Budgeted Ending Fund Balance $198,136 Amendments to be approved tonight to Original FY 2009 -2010 Budget (as approved on 9/28/09): Difference in Beginning Fund Balance from projected to actual as shown in 9/30/09 CAFR $4,450 Rollover of PO 93316 for PFM Arbitrage Services ($2,500) Revisions to Original Budgeted Fund Balance $1,950 REVISED 9/30/10 Budgeted Ending Fund Balance 5200,086 TLBD Maintenance Fund #184 As approved by City Commission on 9/28/09 Public Hearing Item 501: 10/1/09 Budgeted Beginning Fund Balance 5406,628 ($10,827) $395,801 FY '10 Budgeted Appropriation to (from) Fund Balance ($133,423) 9/30/10 Budgeted Ending Fund Balance $273,205 Amendments to be approved tonight to Original FY 2009 -2010 Budget (as approved on 9/28/09): Difference in Beginning Fund Balance from projected to actual as shown in 9/30/09 CAFR ($10,827) Decrease transfer to General - insurance premium less than budget $2,454 Insurance proceeds - Vertex Settlement $12,500 Landscape Beautification Expenditures using proceeds ($12,500) Revisions to Original Budgeted Fund Balance ($8,373) REVISED 9/30/10 Budgeted Ending Fund Balance $264,832 7.26.1 0 COMM Consent 204 Attachment 1A Attachment 1A - Budget Amendment Summary (Resolution 2010 -38) 7/26/10; Consent 204 Difference in Beg Actual Beg Fund Fund Balance from Balance from Other Governmental Funds Projected to Actual 9/30/09 CAFR Oak Forest Maintenance Fund #191 As approved by City Commission on 9/28/09 Public Hearing Item 501: 10/1/09 Budgeted Beginning Fund Balance $25,859 $5,811 $31,670 FY '10 Budgeted Appropriation to (from) Fund Balance ($362) 9/30/10 Budgeted Ending Fund Balance $25,497 Amendments to be approved tonight to Original FY 2009 -2010 Budget (as approved on 9/28/09): Difference in Beginning Fund Balance from projected to actual as shown in 9/30/09 CAFR $5,811 Decrease transfer to General - insurance premium less than budget $611 Revisions to Original Budgeted Fund Balance $6,422 REVISED 9/30/10 Budgeted Ending Fund Balance $31,919 Oak Forest Maintenance Fund #192 As approved by City Commission on 9/28/09 Public Hearing Item 501: 10/1/09 Budgeted Beginning Fund Balance $3,503 $3,299 $6,802 FY '10 Budgeted Appropriation to (from) Fund Balance $1,005 9/30/10 Budgeted Ending Fund Balance $4,508 Amendments to be approved tonight to Original FY 2009 -2010 Budget (as approved on 9/28/09): Difference in Beginning Fund Balance from projected to actual as shown in 9/30/09 CAFR $3,299 Rollover of PO 93316 for PFM Arbitrage Services ($2,500) Revisions to Original Budgeted Fund Balance $799 REVISED 9/30/10 Budgeted Ending Fund Balance $5,307 2004 Capital Proiect Debt Service Fund #230 As approved by City Commission on 9/28/09 Public Hearing Item 501: 10/1/09 Budgeted Beginning Fund Balance $7,720 ($404) $7,316 FY '10 Budgeted Appropriation to (from) Fund Balance ($7,500) 9/30/10 Budgeted Ending Fund Balance $220 Amendments to be approved tonight to Original FY 2009 -2010 Budget (as approved on 9/28/09): Difference in Beginning Fund Balance from projected to actual as shown in 9/30/09 CAFR ($404) Reduce interest expense - draw for Senior Center was repaid sooner than anticipated $200 Revisions to Original Budgeted Fund Balance ($204) REVISED 9/30/10 Budgeted Ending Fund Balance $16 7.26.1 0 COMM Consent 204 Attachment 1A Attachment 1A - Budget Amendment Summary (Resolution 2010 -38) 7/26/10; Consent 204 Difference in Beg Actual Beg Fund Fund Balance from Balance from Other Governmental Funds Projected to Actual 9/30/09 CAFR 1999 Construction Capital Project Fund #305 As approved by City Commission on 9/28/09 Public Hearing Item 501: 10 /1/09 Budgeted Beginning Fund Balance 5897,367 $2,008 $899,375 FY '10 Budgeted Appropriation to (from) Fund Balance ($897,275) 9/30/10 Budgeted Ending Fund Balance 592 Amendments to be approved tonight to Original FY 2009 -2010 Budget (as approved on 9/28/09): Difference in Beginning Fund Balance from projected to actual as shown in 9/30/09 CAFR $2,008 Reduce expenditures - CIP Magnolia Park $11,000 Revisions to Original Budgeted Fund Balance $13,008 REVISED 9/30/10 Budgeted Ending Fund Balance $13,100 Utility/Public Works Facility Capital Proiect Fund #311 As approved by City Commission on 9/28/09 Public Hearing Item 501: 10/1/09 Budgeted Beginning Fund Balance $935,945 ($502) $935,443 FY '10 Budgeted Appropriation to (from) Fund Balance ($935,500) 9/30/10 Budgeted Ending Fund Balance $445 Amendments to be approved tonight to Original FY 2009 -2010 Budget (as approved on 9/28/09): Difference in Beginning Fund Balance from projected to actual as shown in 9/30/09 CAFR ($502) Reduce expenditure budget for Utility/PW Facility $58 Revisions to Original Budgeted Fund Balance ($444) REVISED 9/30/10 Budgeted Ending Fund Balance $1 7.26.10_COMM_Consent 204_Attachment_1A Attachment 1A - Budget Amendment Summary (Resolution 2010 -38) 7/26/10; Consent 204 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 9/30/09 CAFR Water and Sewer Utility Fund - Operating ( #3600): As approved by City Commission on 9/28/09 Public Hearing Item 501: 10/1/09 Budgeted Beginning Fund Balance 54,273,821 $9,345,083 (585,864) 513,533,040 FY '10 Budgeted Appropriation to (from) Fund Balance ($1,586,472) 9/30/10 Budgeted Ending Fund Balance 52,687,349 Amendments to be approved tonight to Original FY 2009 -2010 Budget (as approved on 9/28/09): Difference in Beginning Fund Balance from projected to actual as shown in 9/30/09 CAFR ($85,864) Traffic Accident Insurance Proceeds 52,475 Traffic Accident expenditure budget (rev neutral) ($2,475) Revisions to Original Budgeted Fund Balance (585,864) REVISED 9/30/10 Budgeted Ending Fund Balance (exclusive of net capital) 52,601,485 Water and Sewer Utility Fund - Revenue Generation ( #3620): As approved by City Commission on 9/28/09 Public Hearing Item 501: 10/1/09 Budgeted Beginning Fund Balance 525,402 511,802 537,204 FY '10 Budgeted Appropriation to (from) Fund Balance (525,402) 9/30/10 Budgeted Ending Fund Balance SO Amendments to be approved tonight to Original FY 2009 -2010 Budget (as approved on 9/28/09): Difference in Beginning Fund Balance from projected to actual as shown in 9/30/09 CAFR $11,802 Fully Appropriate Fund Balance in anticipation of Fund's closing in FY 2010 (511,802) Revisions to Original Budgeted Fund Balance $0 REVISED 9/30/10 Budgeted Ending Fund Balance SO Water and Sewer Utility Fund - 2000 Construction ( #3640): As approved by City Commission on 9/28/09 Public Hearing Item 501: 10/1/09 Budgeted Beginning Fund Balance 5300 643 $75,924 5376,567 FY '10 Budgeted Appropriation to (from) Fund Balance (5297,043) 9/30/10 Budgeted Ending Fund Balance 53, Amendments to be approved tonight to Original FY 2009 -2010 Budget (as approved on 9/28/09): Difference in Beginning Fund Balance from projected to actual as shown in 9/30/09 CAFR $75,924 PO Rollover #90921 ($77,000) FY '06 Revised Budgeted Appropriation to (from) Fund Balance (51,076) REVISED 9/30/10 Budgeted Ending Fund Balance $2,524 Not requiring amendment: Water and Sewer - Renewal & Replacement ( #3610) 5686,812 Water and Sewer - Service Availability (#402) 50 Total Water & Sewer "Fund Balance" (ties to CAFR) 514,633,623 7.26.10_COMM_Consent 204 Attachment_IA Attachment 1A - Budget Amendment Summary (Resolution 2010 -38) 7/26/10; Consent 204 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 Tess net capital.) debt) to actual 9/30/09 CAFR Development Services Fund 4420 As approved by City Commission on 9/28/09 Public Hearing Item 501: 10/1/09 Budgeted Beginning Fund Balance (566,477) 58,375 (5855) (558,957) FY '10 Budgeted Appropriation to (from) Fund Balance ($468,324) 9/30/10 Budgeted Ending Fund Balance ($534,801) Amendments to be approved tonight to Original FY 2009 -2010 Budget (as approved on 9/28/09): Difference in Beginning Fund Balance from projected to actual as shown in 9/30/09 CAFR (5855) Reductions in Transfers to General Fund per 2010 revised cost allocation study $225,206 Reductions in Transfer from General Fund per 2010 revised cost allocation study (525,653) Revisions to Original Budgeted Fund Balance $198,698 REVISED 9/30/10 Budgeted Ending Fund Balance (exclusive of net capital) (5336,103) Stormwater Utility Fund 4430 As approved by City Commission on 9/28/09 Public Hearing Item 501: 10/1/09 Budgeted Beginning Fund Balance 5615,065 53,685,383 581,214 $4,381,662 FY '10 Budgeted Appropriation to (from) Fund Balance 9/30/10 Budgeted Ending Fund Balance 5615,065 Amendments to be approved tonight to Original FY 2009 -2010 Budget (as approved on 9/28/09): Difference in Beginning Fund Balance from projected to actual as shown in 9/30/09 CAFR $81,214 SJRWMD grant revenue budget - Solary Canal Regional Stormwater Treatment Area 51,612,313 SJRWMD grant expenditure budget - Solary Canal Regional Stormwater Treatment Area (51,612,313) Revisions to Original Budgeted Fund Balance 581,214 REVISED 9/30/10 Budgeted Ending Fund Balance (exclusive of net capital) $696,279 7.26.10_COMM_Consent 204_Attachment 1A Attachment 1B - General Fund Budget Amendment Recap (Resolution 2010 -38) 7/26/10; Consent 204 FY10 Commission Other FY10 Original Approved Revenue Requests Amended Annual Interdepartmental Amendments to PO Neutral to Amend Annual Dep't # Budret Trans ers Appropriation Rollovers Changes Appropriation Budzet General Fund Revenues & Transfers $ 15,977,628 $ 15,977,628 17/92 CRA - Shepard Road Streetscape Project - Revenues $ 11,271 $ 11,271 July 4th event - Revenue budget $ 10,917 $ 6,047 $ 16,964 Scottish Highland Games event - Revenue budget $ 894 $ 894 10.01.09 Invoice 1 - Education Incentive Reimbursement $ 1,375 $ 1,375 Reduce transfer from Fire Assessment Fund $ (69,683) $ (69,683) Misc. Revenue - proceeds police car sold for salvage $ 580 $ 580 True up of 'transfers in ' for actual insurance premium costs (Oak Forest/TLBD) $ (3,065) $ (3,065) Reduction to Transfers from Development Services per 2010 GSG cost allocation study $ (225,206) $ (225,206) Reduction in Transfer to Development Services per 2010 GSG cost allocation study $ - Reductions in Municipal Revenue Sharing (per LCIR) $ - True up of 'transfers in for reimbursements from TLBD for reduced meeting frequency $ - Byme Grant revenue - Citizens on Patrol $ 5,292 $ 5,292 Art Festival - Revenues budget $ 328 $ 328 True up of 'transfers in' for actual cost share for Finance Utility Billing $ - True up of 'transfers in' for actual cost share for IS Dep't $ - True up of 'transfers in' for actual cost share for Capital Projects Coordinator $ - True up of 'transfers in' for actual cost share for Operator $ - Insurance Settlements $ 7,942 $ 7,942 Byrne Grant revenue - Overtime Reimbursement $ 17,919 $ 17,919 Byrne Grant revenue - video equipment $ - Donation for Banners $ 200 $ 200 Parade - Revenues budget $ - Hometown Harvest - Revenues budget $ - Reductions in Local Half Cent Revenues (per LCIR) $ - Veteran Ceremony - Revenues budget $ - Tree Lighting - Revenues budget $ - General Fund Revenues & Transfers $ 15,977,628 $ - $ 10,917 $ - $ 47,408 $ (293,514) $ 15,742,439 General Fund Expenditures City Commission 1100 $ 112,750 $ 1,000 $ 113,750 Various Boards 1110 $ 7,770 $ 7,770 City Manager 1200 $ 292,826 $ 999 $ 293,825 City Clerk 1210 $ 227,455 $ 227,455 General Government - Legal Services 1220 $ 241,000 $ 241,000 Finance 1300 $ 580,096 $ 20,000 $ 600,096 General Service - Human Resources 1310 $ 99,156 $ 99,156 General Service - Purchasing 1330 $ 68,081 $ (12,000) $ 56,081 Information Systems - General 1340 $ 557,180 $ 500 $ 557,680 Information Systems - Special Projects 1341 $ 164,953 $ 164,953 Information Systems - Records Mgmt 1342 $ 138,805 $ 20,000 $ 158,805 Information Systems - KIVA/GIS 1343 $ 168,791 $ 168,791 Finance - Utility Billing 1360 $ 689,373 $ 8,310 $ 697,683 7.26.10_COMM_Consent 204_Attachment_1 B Attachment 1B - General Fund Budget Amendment Recap (Resolution 2010 -38) 7/26/10; Consent 204 FY10 Commission Other FYIO Original Approved Revenue Requests Amended Annual Interdepartmental Amendments to PO Neutral to Amend Annual Dep't # Budget Tr Appropriation Rollovers Changes Appropriation Budget Comm Development - Administration 1510 $ 229,847 $ 2,675 $ (25,653) $ 206,869 Comm Development - Planning 1515 $ 109,303 $ 109,303 Comm Development - Development Review 1520 $ 100,626 $ 100,626 Comm Development - Urban Beautification 1525 $ 793,680 $ - $ 17,209 $ 810,889 Comm Development - Streetlighting 1526 $ 441,750 $ 441,750 General Government - General 1900 $ 334,705 $ (3,998) $ 12,524 $ 10,000 $ 353,231 General Service - City Hall 1910 $ 179,954 $ 179,954 General Service - City Hall Operator 1915 $ 40,362 $ 40,362 General Service -Risk Management 1920 $ 337,000 $ 12,000 $ (3,065) $ 345,935 Police - Chief 2110 $ 239,537 $ 1,351 $ 240,888 Police- Criminal Investigations 2113 $ 835,376 $ 1,503 $ 16,934 $ 853,813 Police - Operations Support 2114 $ 269,046 $ 1,200 $ 6,654 $ 276,900 Police - Operations 2115 $ 3,015,427 $ (31,911) $ 3,900 $ 1,520 $ 15,238 $ 3,004,174 Police - Information Services 2116 $ 1,237,943 $ 2,108 $ 1,240,051 Police - Tech Services 2117 $ 399,477 $ 850 $ 400,327 Police - Code Enforcement 2118 $ 454,604 $ (2,813) $ 772 $ - 452,563 Police - Motorcycle 2119 $ 310,338 $ 32,511 $ 95 $ 342,944 Police - Canine 2120 $ 138,920 $ 1,032 $ 139,952 Police - Professional Standards 2121 $ 267,622 $ (2,800) $ 264,822 PublicWorks - Administration 4410 $ 181,995 $ 1,100 $ 5,000 $ 188,095 Public Works - Roads & ROW 4412 $ 667,378 $ (1,100) $ 600 $ 125 $ 2,282 $ 669,285 Public Works - Fleet 4413 $ 198,844 $ 198,844 Public Works - Facilities 4414 $ 67,524 $ 125 $ 67,649 Public Works - Capital Projects 4415 $ 79,985 $ 79,985 P&R - Administration 7200 $ 185,088 $ 130 $ 800 $ 186,018 P&R- Athletics 7210 $ 212,137 $ 212,137 P&R - Athletics League 7211 $ 51,000 $ 51,000 P&R - Athletics Partnerships 7212 $ 36,200 $ 36,200 P&R - Parks & Grounds 7230 $ 1,068,119 $ (25,325) $ 1,400 $ 1,095 $ 1,144 $ 1,046,433 P&R - Programs 7240 $ 187,272 $ 25,000 $ 212,272 P&R - Seniors 7250 $ 190,274 $ (1,000) $ 189,274 P&R - Senior Center Pool 7251 $ 729,177 $ 1,000 $ 730,177 P&R - Community Events 7260 $ 17,500 $ (1,500) $ 12,437 $ 7,680 $ 6,047 $ 42,164 P&R - Hound Ground 7270 $ 120,383 $ 1,695 $ 122,078 P&R - Splash Playgrounds 7280 $ 63,272 $ 63,272 General Fund Expenditures $ 17,139,901 $ - $ 39,036 $ 86,589 $ 47,408 $ (25,653) $ 17,287,281 Budgeted Approp to (from) Fund Balance $ (1,162,273) $ - $ (28,119) $ (86,589) $ - $ (267,861) $ (1,544,842) 7.26.10_COMM_Consent 204_Attachment_1 B