HomeMy WebLinkAbout2011 08 08 Consent 200 Resolution 2011-38 Mid-Year Budget AmendmentFISCAL IMPACT:
Set forth in Attachment 1
COMMISSION AGENDA
ITEM 200
August 8, 2011
Meeting
CONSENT
INFORMATIONAL
PUBLIC HEARING
REGULAR
X
MGR /DEPT
Authorization
REQUEST: The Finance Department Requests that the City Commission Adopt Resolution No.
2011 -38 Amending the Fiscal Year 2010 -2011 Budget.
SYNOPSIS:
The purpose of this agenda item is to request that the City Commission amend the fiscal year 2010 -2011
budget.
CONSIDERATIONS:
A mid -year budget review indicates the need to amend the FY 2010 -2011 budget as shown in
Attachments 1A (General Fund Budget Amendment Summary) and 1B (Budget Amendment Detail —
All Funds). The majority of the amendments are necessary for the following reasons:
- variations between budgeted (estimated) and actual expenditures and revenues
- 2010 -2011 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, 2010
The City Charter provides that the Commission may amend the budget by resolution. Resolution No.
2011 -38 represents the cumulative budget amendments to the Fiscal Year 2010 -2011 budget for those
funds requiring amendment. Please note that only those funds requiring budget adjustment are included
herein.
COMMUNICATION EFFORTS:
This Agenda Item Has Been Electronically Forwarded To The Mayor And City Commission, City
Manager, City Attorney /Staff, And Is Available On The City's Website, LaserFiche, And The City's
Server. Additionally, Portions Of This Agenda Item Are Typed Verbatim On The Respective Meeting
Agenda Which Has Also Been Electronically Forwarded To The Individuals Noted Above, And Which
Is Also Available On The City's Website, LaserFiche, And The City's Server; Has Been Sent To
Applicable City Staff, eAlert/eCitizen Recipients, Media/Press Representatives Who Have Requested
Agendas /Agenda Item Information, Homeowner's Associations/Representatives On File With The City,
And All Individuals Who Have Requested Such Information.
This Information Has Also Been Posted Outside City Hall, Posted Inside City Hall With Additional
Copies Available For The General Public, And Posted At Five (5) Different Locations Around The
City. Furthermore, This Information Is Also Available To Any Individual Requestors. City Staff Is
Always Willing To Discuss This Agenda Item Or Any Agenda Item With Any Interested Individuals.
RECOMMENDATION:
Adopt Resolution No. 2011 -38 amending the FY 2010 -2011 Budget
ATTACHMENTS:
Resolution 2011 -38
- Attachment 1A - General Fund Budget Amendment Summary
- Attachment 1B - Budget Amendment Detail — All Funds
Mid -Year Budget Amendment
August 8, 2011
Commission Consent Item 200
Page 2 of 2
RESOLUTION NUMBER 2011 -38
A RESOLUTION OF THE CITY COMMISSION OF THE
CITY OF WINTER SPRINGS AMENDING THE FISCAL
YEAR 2010 -2011 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 2010 -2011
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 2010 -2011 budget
is hereby amended as provided for in Commission Consent Agenda Item 200, dated August 8,
2011, 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 8 day of August, 2011.
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 2011 -38
Page 2of2
CHARLES LACEY, Mayor
Attachment lA - General Fund Budget Amendment Summary
8/8/11; Consent 200; Resolution 2011 -38
General Fund Revenues & Transfers $ 16,138,136 $ 16,138,136
17/92 CRA - Shepard Road Streetscape Project reimbursement $ 176,875 $ 176,875
Increased transfer from Medical Transport - residual equity transfer $ 20,539 $ 20,539
Increase transfer from Special Law Enforcement Funds - fingerprint equipment $ 10,156 $ 10,156
COPS Grant revenue $ 5,809 $ 5,809
Misc revenue (reduction of Lexon escrow) $ 10,000 $ 10,000
Reduce transfer from Assessment Districts $ (1,164) $ (1,164)
Reduce transfer from W &S - Finance Utility Billing reductions $ (53,980) $ (53,980)
Auto Salvage proceeds - scrap metal $ 1,231 $ 1,231
Reduce 'transfers in' for eliminated position - Capital Projects Coordinator $ (70,000) $ (70,000)
Insurance Settlements $ 8,811 $ 8,811
Donation for Banners $ 500 $ 500
Transfer from Community Event Fund $ 7,448 $ 7,448
General Fund Revenues & Transfers
FY 11 Commission Other FY 11
Original Approved Revenue Requests Amended
Annual Interdepartmental Amendments to PO Neutral to Amend Annual
Dept # Budget Trans ers Appropriation Rollovers Chan Appropriation Budget
$ 16,138,136 $ $ $ $ (37,365) $ 153,590 $ 16,254,361
General Fund Expenditures
City Commission 1100 $ 120,487 $ 8,475 $ 128,962
Various Boards 1110 $ 845 $ 845
City Manager 1200 $ 314,805 $ 410 $ 315,215
City Clerk 1210 $ 238,760 $ (375) $ 238,385
General Government - Legal Services 1220 $ 246,000 $ 246,000
Finance &Admin Services - General 1300 $ 651,346 $ (12,589) $ 638,757
Finance &Admin Services - Human Resources 1310 $ 98,555 $ 6,279 $ 104,834
Information Systems - General 1340 $ 814,142 $ 4,500 $ 818,642
Information Systems - Records Mgmt 1342 $ 129,959 $ 129,959
Information Systems - KIVA/GIS 1343 $ 173,747 $ 173,747
Finance & Admin Services - Utility Billing 1360 $ 736,123 $ 9,625 $ (63,605) $ 682,143
Comm Development- Administration 1510 $ 214,347 $ 2,660 $ 217,007
Comm Development- Planning 1515 $ 113,771 $ 400 $ 114,171
Comm Development - Development Review 1520 $ 102,024 $ 102,024
Comm Development Urban Beautification 1525 $ 726,209 $ (8,237) $ 8,245 $ 165,604 $ 891,821
Comm Development - Streetlighting 1526 $ 445,500 $ 5,177 $ 450,677
General Government - General 1900 $ 438,435 $ (12,637) $ 425,798
Information Services - City Hall 1910 $ 31,150 $ 31,150
Mid -Year Budget Amendment
August 8, 2011
Commission Consent Item 200
Attachment 1A
Attachment lA - General Fund Budget Amendment Summary
8/8/11; Consent 200; Resolution 2011 -38
Finance & Admin Services - Risk Management 1920 $ 342,000 $ (789) $ 341,211
Police - Chief 2110 $ 344,282 $ 400 $ 10,156 $ 354,838
Police - Criminal Investigations 2113 $ 1,018,178 $ (400) $ 159 $ 1,017,937
Police - Operations Support 2114 $ 294,497 $ 6,506 $ 301,003
Police - Operations 2115 $ 3,103,314 $ (4,182) $ 26,993 $ 2,264 $ 3,128,389
Police - Information Services 2116 $ 942,137 $ 6,312 $ 948,449
Police - Tech Services 2117 $ 413,413 $ (568) $ 412,845
Police - Code Enforcement 2118 $ 544,656 $ 4,000 $ 548,656
Police - Motorcycle 2119 $ 386,191 $ 772 $ 1,850 $ 388,813
Police - Canine 2120 $ 148,560 $ (772) $ 147,788
Police - Professional Standards 2121 $ 186,909 $ 186,909
Public Works - Administration 4410 $ 166,217 $ (800) $ 165,417
Public Works - Roads & ROW 4412 $ 614,426 $ 800 $ 12,388 $ 627,614
Public Works - Fleet 4413 $ 210,347 $ 210,347
Public Works - Facilities 4414 $ 191,841 $ 117 $ 191,958
Public Works - Capital Projects 4415 $ 83,478 $ (70,000) $ 13,478
P &R - Administration 7200 $ 234,675 $ 60 $ 188 $ 234,923
P &R - Athletics 7210 $ 216,591 $ 130 $ 59 $ 216,780
P &R - Athletics League 7211 $ 51,000 $ 51,000
P &R - Athletics Partnerships 7212 $ 36,200 $ 36,200
P &R - Parks & Grounds 7230 $ 1,002,950 $ (140) $ 2,023 $ 1,004,833
P &R - Programs 7240 $ 189,746 $ 10 $ 189,756
P &R - Seniors 7250 $ 205,632 $ 1,942 $ 207,574
P &R - Senior Center Pool 7251 $ 77,909 $ (2,002) $ 75,907
P &R - Hound Ground 7270 $ 20,557 $ 20,557
P &R - Splash Playgrounds 7280 $ 54,923 $ 54,923
General Fund Expenditures
BudgetedApprop to (from) Fund Balance
FY 11
Original
Annual
Dept # Budget
$ 16,676,834 $
$ (538,698) $
Interdepartmental
Transfers
Commission Other FY11
Approved Revenue Requests Amended
Amendments to PO Neutral to Amend Annual
Appropriation Rollovers Changes Appropriation Budget
$ 36,618 $ (37,365) $ 112,155 $ 16,788,242
$ (36,618) $ $ 41,435 $ (533,881)
Mid -Year Budget Amendment
August 8, 2011
Commission Consent Item 200
Attachment 1A
Attachment 1B - Budget Amendment Detail
8/8/11; Consent 200; Resolution 2011 -38
General Fund
Funds not included in this summary do not require budget amendment
HELPFUL TOOLS: Comprehensive Annual Financial Report for the year ended September 30, 2010 as approved by City Commission on 3/28/2011
Regular 602; Fiscal Year 2010 -2011 Original Budget as approved by City Commission on 9/27/10 Public Hearing 501.
General Fund #001:
As approved by City Commission on 9/27/10 Public Hearing Item 501:
10 /1 /10 Budgeted Beginning Fund Balance $8,156,054
FY' 11 Budgeted Appropriation to (from) Fund Balance ($538,698)
9/30/11 Budgeted Ending Fund Balance $7,617,356
Fiscal Year '10 Purchase Order Rollovers:
PO 100679 ; Go Docs; removed in Finance reductions (next page)
PO 103505, 103622; vehicle and striping
PO 103018; Wireless transfer module kit
Revenue Neutral:
COPS Grant revenue
COPS Grant expenditures
Auto Salvage proceeds
Auto Salvage proceeds - directed to Police Dep't and Public Works
Insurance proceeds related to traffic accidents
Expenditure budget related to traffic accidents
Misc revenue - reduction of Lexon escrow liability
Increase expenditure budget for Jesup's Reserve landscape project
Reduce expenditure budget for Capital Project Coordinator - division eliminated
Reduce revenue budget related to Cap Proj Coord from W &S, 1999 Const Fund, Road Improvement Fund
Decrease expenditure budget General Gov't contingency
Increase HR, City Manager
Decrease expenditure budget General Gov't contingency
Increase Commission budget for Farewell Dinner
Decrease Finance expenditure budget - transferred to IS
Increase IS expenditure budget - transferred from Finance
Amendments to be approved tonight to Original FY 2009 -2010 Budget (as approved on 9/27/10):
Difference in Beginning Fund Balance from projected to actual as shown in 9/30/10 CAFR $637,151
($9,625)
($23,993)
($3,000)
Additional Appropriation to (from) Fund Balance (PO Rollovers) ($36,618)
$5,809
($5,809)
$1,231
($1,231)
$8,811
($8,811)
$10,000
($10,000)
$70,000
($70,000)
$4,162
($4,162)
$1,275
($1,275)
$4,500
($4,500)
Beg Fund
Balance from Actual Beg Fund
Projected to Balance from 9/30/10
Actual CAFR
$637,151 $8,793,205
Mid -Year Budget Amendment
August 8, 2011
Commission Consent Item 200
Attachment 1B
Attachment 1B - Budget Amendment Detail
8/8/11; Consent 200; Resolution 2011 -38
General Fund
Decrease Finance expenditure budget - transferred to PD for fingerprint software ($5,562)
Increase PD expenditure budget - transferred from Finance $5,562
Donations - pole banners $500
Expenditure budget for pole banner program ($500)
Transfer from Community Event Fund $7,448
Expenditure budget for overtime related to Community Events (various divisions) ($7,448)
Decreased transfer from Assessment Districts $1,164
Decreased expenditures related to Assessment Districts (insurance, clerk fees) ($1,164)
Transfer in from 103 and 108 for fingerprint equipment $10,156
Expenditure budget for fingerprint equipment ($10,156)
Insurance Settlements revenue $2,860
Insurance Settlements expenditures ($2,860)
Additional Appropriation to (from) Fund Balance (Revenue Neutral) $0
Other:
Increased transfer from Medical Transport Fund - residual equity transfer to close fund $20,539
Reduce Finance Utility Billing expenditure budget ($53,980)
Reduce transfer from W &S - Finance Utility Billing reductions $63,605
Increase CRA reimbursement revenue - Shepard Road Streetscape $176,875
Establish CRA project expenditure budget - Shepard Road Streetscape ($165,604)
Additional Appropriation to (from) Fund Balance (Other) $41,435
Revisions to Original Budgeted Appropriation to (from) Fund Balance $ 4,817
REVISED 9/30/11 Budgeted Ending Fund Balance $8,259,324
Beg Fund
Balance from Actual Beg Fund
Projected to Balance from 9/30/10
Actual CAFR
Mid -Year Budget Amendment
August 8, 2011
Commission Consent Item 200
Attachment 1B
Attachment 1B - Budget Amendment Detail
8/8/11; Consent 200; Resolution 2011 -38
Other Governmental Funds
HELPFUL TOOLS: Comprehensive Annual Financial Report for the year ended September 30, 2010 as approved by City Commissio:
on 3/28/2011 Regular 602; Fiscal Year 2010 -2011 Original Budget as approved by City Commission on 9/27/10 Public Hearing 501.
Special Law Enforcement Fund - Local #103
As approved by City Commission on 9/27/10 Public Hearing Item 501:
10 /1 /10 Budgeted Beginning Fund Balance $34,956 $8,288 $43,244
FY '11 Budgeted Appropriation to (from) Fund Balance ($22,450)
9/30/11 Budgeted Ending Fund Balance $12,506
Amendments to be approved tonight to Original FY 2010 -2011 Budget (as approved on 9/27/10):
Difference in Beginning Fund Balance from projected to actual as shown in 9/30/10 CAFR $8,288
Increase confiscated property revenues to reflect actuals
Consent 202; March 14, 2011; vehicle purchase Ford Fusion
Proceeds for trade -in value - Jetta
Add'1 expenditure budget for vehicle mitigated by trade -in value
Consent 204; May 9, 2011; vehicle purchase - Suzuki
Proceeds for trade -in value - Impalas (2)
Add'1 expenditure budget for vehicle mitigated by trade -in value
Consent 201; July 25, 2011 - Transfer to General Fund - fingerprint equipment
Revisions to Original Budgeted Fund Balance
REVISED 9/30/11 Budgeted Ending Fund Balance
Transportation Improvement Fund #104
As approved by City Commission on 9/27/10 Public Hearing Item 501:
10 /1 /10 Budgeted Beginning Fund Balance
FY '11 Budgeted Appropriation to (from) Fund Balance
9/30/11 Budgeted Ending Fund Balance
Amendments to be approved tonight to Original FY 2010 -2011 Budget (as approved on 9/27/10):
Difference in Beginning Fund Balance from projected to actual as shown in 9/30/10 CAFR $86,032
Consent 204; 11/15/10 - Traffic Device repair (insurance proceeds received in prior FY)
Consent 200; 1 /10 /11 - Street resurfacing
Revisions to Original Budgeted Fund Balance
$8,200
($7,750)
$4,965
($2,839)
($10,000)
$3,465
($140)
($5,078)
($889)
$11,617
REVISED 9/30/11 Budgeted Ending Fund Balance $518,922
Difference in Beg Actual Beg Fund
Fund Balance from Balance from
Projected to Actual 9/30/10 CAFR
$511,657 $86,032 $597,689
($20,954)
$490,703
($24,653)
($33,160)
$28,219
Mid -Year Budget Amendment
August 8, 2011
Commission Consent Item 200
Attachment 1B
Attachment 1B - Budget Amendment Detail
8/8/11; Consent 200; Resolution 2011 -38
Other Governmental Funds
HELPFUL TOOLS: Comprehensive Annual Financial Report for the year ended September 30, 2010 as approved by City Commissio:
on 3/28/2011 Regular 602; Fiscal Year 2010 -2011 Original Budget as approved by City Commission on 9/27/10 Public Hearing 501.
Solid Waste/Recycling Fund #107
As approved by City Commission on 9/27/10 Public Hearing Item 501:
10 /1 /10 Budgeted Beginning Fund Balance
FY '11 Budgeted Appropriation to (from) Fund Balance
9/30/11 Budgeted Ending Fund Balance
Amendments to be approved tonight to Original FY 2010 -2011 Budget (as approved on 9/27/10):
Difference in Beginning Fund Balance from projected to actual as shown in 9/30/10 CAFR
Increase transfer to the Storm Reserve Fund from 5 to 12 months
Revisions to Original Budgeted Fund Balance
REVISED 9/30/11 Budgeted Ending Fund Balance
$113,008
($78,750)
$34,258
$934,134
Special Law Enforcement Trust Fund - Federal #108
As approved by City Commission on 9/27/10 Public Hearing Item 501:
10 /1 /10 Budgeted Beginning Fund Balance
FY '11 Budgeted Appropriation to (from) Fund Balance
9/30/11 Budgeted Ending Fund Balance
Amendments to be approved tonight to Original FY 2010 -2011 Budget (as approved on 9/27/10):
Difference in Beginning Fund Balance from projected to actual as shown in 9/30/10 CAFR $3,766
Consent 202; March 14, 2011; vehicle purchase Pontiac ($5,970)
Proceeds for trade -in value - Monte Carlo $4,175
Add'1 expenditure budget for vehicle mitigated by trade -in value ($2,619)
Consent 201; July 25, 2011 - Transfer to General Fund - fingerprint equipment ($5,078)
Revisions to Original Budgeted Fund Balance ($5,726)
REVISED 9/30/11 Budgeted Ending Fund Balance $6,305
Difference in Beg Actual Beg Fund
Fund Balance from Balance from
Projected to Actual 9/30/10 CAFR
$916,976 $113,008 $1,029,984
($17,100)
$899,876
$34,668 $3,766 $38,434
($22,637)
$12,031
Mid -Year Budget Amendment
August 8, 2011
Commission Consent Item 200
Attachment 1B
Attachment 1B - Budget Amendment Detail
8/8/11; Consent 200; Resolution 2011 -38
Other Governmental Funds
HELPFUL TOOLS: Comprehensive Annual Financial Report for the year ended September 30, 2010 as approved by City Commissio:
on 3/28/2011 Regular 602; Fiscal Year 2010 -2011 Original Budget as approved by City Commission on 9/27/10 Public Hearing 501.
Emergency & Disaster Relief Fund #109
As approved by City Commission on 9/27/10 Public Hearing Item 501:
10 /1 /10 Budgeted Beginning Fund Balance $118,941 $313,418 $432,359
FY '11 Budgeted Appropriation to (from) Fund Balance ($30,500)
9/30/11 Budgeted Ending Fund Balance $88,441
Amendments to be approved tonight to Original FY 2010 -2011 Budget (as approved on 9/27/10):
Difference in Beginning Fund Balance from projected to actual as shown in 9/30/10 CAFR $313,418
Decrease expenditure budget for arbitrage services
Decrease expenditure budget for consulting services - Beck Disaster Recovery
Revisions to Original Budgeted Fund Balance
REVISED 9/30/11 Budgeted Ending Fund Balance
Storm Reserve Fund #114
As approved by City Commission on 9/27/10 Public Hearing Item 501:
10 /1 /10 Budgeted Beginning Fund Balance
FY '11 Budgeted Appropriation to (from) Fund Balance
9/30/11 Budgeted Ending Fund Balance
Amendments to be approved tonight to Original FY 2010 -2011 Budget (as approved on 9/27/10):
Difference in Beginning Fund Balance from projected to actual as shown in 9/30/10 CAFR
Increase transfer from Solid Waste Fund from 5 to 12 months
Revisions to Original Budgeted Fund Balance
REVISED 9/30/11 Budgeted Ending Fund Balance
$2,500
$27,000
$342,918
$431,359
$566,185
$59,050
$625,235
$353
$78,750
$79,103
$704,338
Difference in Beg Actual Beg Fund
Fund Balance from Balance from
Projected to Actual 9/30/10 CAFR
$353 $566,538
Mid -Year Budget Amendment
August 8, 2011
Commission Consent Item 200
Attachment 1B
Attachment 1B - Budget Amendment Detail
8/8/11; Consent 200; Resolution 2011 -38
Other Governmental Funds
HELPFUL TOOLS: Comprehensive Annual Financial Report for the year ended September 30, 2010 as approved by City Commissio:
on 3/28/2011 Regular 602; Fiscal Year 2010 -2011 Original Budget as approved by City Commission on 9/27/10 Public Hearing 501.
Road Improvements Fund #115
As approved by City Commission on 9/27/10 Public Hearing Item 501:
10 /1 /10 Budgeted Beginning Fund Balance $1,293,102 $97,164 $1,390,266
FY '11 Budgeted Appropriation to (from) Fund Balance ($147,944)
9/30/11 Budgeted Ending Fund Balance $1,145,158
Amendments to be approved tonight to Original FY 2010 -2011 Budget (as approved on 9/27/10):
Difference in Beginning Fund Balance from projected to actual as shown in 9/30/10 CAFR $97,164
Reduce Sales Tax Reimbursement Revenue - timing issue FY 2012 not FY 2011 ($1,065,000)
Remove transfer to 1999 Const Fund for Magnolia Park - timing issue FY 2012 not FY 2011 $300,000
Reduce transfer out for Capital Projects Coordinator - division eliminated $49,000
($618,836)
Revisions to Original Budgeted Fund Balance
REVISED 9/30/11 Budgeted Ending Fund Balance
Veteran's Memorial Fund #116
As approved by City Commission on 9/27/10 Public Hearing Item 501:
10 /1 /10 Budgeted Beginning Fund Balance
FY '11 Budgeted Appropriation to (from) Fund Balance
9/30/11 Budgeted Ending Fund Balance
Amendments to be approved tonight to Original FY 2010 -2011 Budget (as approved on 9/27/10):
Difference in Beginning Fund Balance from projected to actual as shown in 9/30/10 CAFR $1,562
Donation revenue
Increase expenditure budget for engravings
Revisions to Original Budgeted Fund Balance
$526,322
REVISED 9/30/11 Budgeted Ending Fund Balance $20,626
Difference in Beg Actual Beg Fund
Fund Balance from Balance from
Projected to Actual 9/30/10 CAFR
$21,334 $1,562 $22,896
($2,270)
$19,064
$900
($900)
$1,562
Mid -Year Budget Amendment
August 8, 2011
Commission Consent Item 200
Attachment 1B
Attachment 1B - Budget Amendment Detail
8/8/11; Consent 200; Resolution 2011 -38
Other Governmental Funds
HELPFUL TOOLS: Comprehensive Annual Financial Report for the year ended September 30, 2010 as approved by City Commissio:
on 3/28/2011 Regular 602; Fiscal Year 2010 -2011 Original Budget as approved by City Commission on 9/27/10 Public Hearing 501.
Community Events Fund #118
As approved by City Commission on 9/27/10 Public Hearing Item 501:
10 /1 /10 Budgeted Beginning Fund Balance $0 $0 $0
FY '11 Budgeted Appropriation to (from) Fund Balance $0
9/30/11 Budgeted Ending Fund Balance $0
Amendments to be approved tonight to Original FY 2010 -2011 Budget (as approved on 9/27/10):
Difference in Beginning Fund Balance from projected to actual as shown in 9/30/10 CAFR $0
Transfer from Gen Fund for previous FY receipt
Hometown Harvest revenue budget
Hometown Harvest expenditure budget - revenue neutral
Treelighting revenue budget
Treelighting expenditure budget - revenue neutral
July 4th donation revenue
July 4th expenditure budget - revenue neutral
Revisions to Original Budgeted Fund Balance
REVISED 9/30/11 Budgeted Ending Fund Balance
$250
$4,350
($4,600)
$5,600
($5,600)
$10,545
($10,545)
$0
Medical Transport Services Fund #170
As approved by City Commission on 9/27/10 Public Hearing Item 501:
10 /1 /10 Budgeted Beginning Fund Balance
FY '11 Budgeted Appropriation to (from) Fund Balance
9/30/11 Budgeted Ending Fund Balance
$0
Amendments to be approved tonight to Original FY 2010 -2011 Budget (as approved on 9/27/10):
Difference in Beginning Fund Balance from projected to actual as shown in 9/30/10 CAFR ($8,908)
Increased transfer from Medical Transport Fund - residual equity transfer to close fund ($20,539)
Increase misc revenue budget to align with actuals in anticipation of fund closure $1,128
Increase interest/investment revenue budget to align with actuals in anticipation of fund closure $1,831
Increase contractual service cost budget ($13)
Revisions to Original Budgeted Fund Balance ($26,501)
REVISED 9/30/11 Budgeted Ending Fund Balance $0
Difference in Beg Actual Beg Fund
Fund Balance from Balance from
Projected to Actual 9/30/10 CAFR
$596,501 ($8,908) $587,593
($570,000)
$26,501
Mid -Year Budget Amendment
August 8, 2011
Commission Consent Item 200
Attachment 1B
Attachment 1B - Budget Amendment Detail
8/8/11; Consent 200; Resolution 2011 -38
Other Governmental Funds
HELPFUL TOOLS: Comprehensive Annual Financial Report for the year ended September 30, 2010 as approved by City Commissio:
on 3/28/2011 Regular 602; Fiscal Year 2010 -2011 Original Budget as approved by City Commission on 9/27/10 Public Hearing 501.
TLBD Maintenance Fund #184
As approved by City Commission on 9/27/10 Public Hearing Item 501:
10 /1 /10 Budgeted Beginning Fund Balance $290,017 $24,582 $314,599
FY '11 Budgeted Appropriation to (from) Fund Balance ($59,739)
9/30/11 Budgeted Ending Fund Balance $230,278
Amendments to be approved tonight to Original FY 2010 -2011 Budget (as approved on 9/27/10):
Difference in Beginning Fund Balance from projected to actual as shown in 9/30/10 CAFR
Decrease transfer to General - lower insurance premium
Revisions to Original Budgeted Fund Balance
REVISED 9/30/11 Budgeted Ending Fund Balance
Oak Forest Maintenance Fund #191
As approved by City Commission on 9/27/10 Public Hearing Item 501:
10 /1 /10 Budgeted Beginning Fund Balance
FY '11 Budgeted Appropriation to (from) Fund Balance
9/30/11 Budgeted Ending Fund Balance
$24,582
$621
$25,203
$255,481
Amendments to be approved tonight to Original FY 2010 -2011 Budget (as approved on 9/27/10):
Difference in Beginning Fund Balance from projected to actual as shown in 9/30/10 CAFR $6,228
Decrease transfer to General - lower insurance premium; fewer meetings $543
$6,771
REVISED 9/30/11 Budgeted Ending Fund Balance $38,141
Revisions to Original Budgeted Fund Balance
Difference in Beg Actual Beg Fund
Fund Balance from Balance from
Projected to Actual 9/30/10 CAFR
$33,219 $6,228 $39,447
($1,849)
$31,370
Mid -Year Budget Amendment
August 8, 2011
Commission Consent Item 200
Attachment 1B
Attachment 1B - Budget Amendment Detail
8/8/11; Consent 200; Resolution 2011 -38
Other Governmental Funds
HELPFUL TOOLS: Comprehensive Annual Financial Report for the year ended September 30, 2010 as approved by City Commissio:
on 3/28/2011 Regular 602; Fiscal Year 2010 -2011 Original Budget as approved by City Commission on 9/27/10 Public Hearing 501.
1999 Construction Capital Project Fund #305
As approved by City Commission on 9/27/10 Public Hearing Item 501:
10 /1 /10 Budgeted Beginning Fund Balance $899,622 $5,800 $905,422
FY '11 Budgeted Appropriation to (from) Fund Balance ($889,967)
9/30/11 Budgeted Ending Fund Balance $9,655
Amendments to be approved tonight to Original FY 2010 -2011 Budget (as approved on 9/27/10):
Difference in Beginning Fund Balance from projected to actual as shown in 9/30/10 CAFR $5,800
Reduce expenditures - CIP Magnolia Park
Remove transfer in from Road Imp Fund for Magnolia Park - timing issue FY 2012 not FY 2011
Reduce transfer out for Capital Projects Coordinator - division eliminated
Revisions to Original Budgeted Fund Balance
REVISED 9/30/11 Budgeted Ending Fund Balance
Utilitv/Public Works Facility Capital Project Fund #311
As approved by City Commission on 9/27/10 Public Hearing Item 501:
10 /1 /10 Budgeted Beginning Fund Balance
FY '11 Budgeted Appropriation to (from) Fund Balance
9/30/11 Budgeted Ending Fund Balance
Amendments to be approved tonight to Original FY 2010 -2011 Budget (as approved on 9/27/10):
Difference in Beginning Fund Balance from projected to actual as shown in 9/30/10 CAFR
Reduce expenditure budget for Utility/PW Facility; significantly deferred until next year
Revisions to Original Budgeted Fund Balance
REVISED 9/30/11 Budgeted Ending Fund Balance
$1,170,550
($300,000)
$10,500
$886,850
$896,505
$869,523 $80,429 $949,952
($859,143)
$10,380
$80,429
$811,943
$892,372
$902,752
Difference in Beg Actual Beg Fund
Fund Balance from Balance from
Projected to Actual 9/30/10 CAFR
Mid -Year Budget Amendment
August 8, 2011
Commission Consent Item 200
Attachment 1B
Attachment 1B - Budget Amendment Detail
8/8/11; Consent 200; Resolution 2011 -38
Enterprise Funds
(Note - As enterprise funds, the following 'fund balances' are technically not their fund balances but rather a
projection of their year -end net assets less net capital.)
HELPFUL TOOLS: Comprehensive Annual Financial Report for the year ended September 30, 2010 as approved by City
Commission on 3/28/2011 Regular 602; Fiscal Year 2010 -2011 Original Budget as approved by City Commission on 9/27/10
Public Hearing 501.
Water and Sewer Utility Fund - Operating ( #3600):
As approved by City Commission on 9/27/10 Public Hearing Item 501:
10 /1 /10 Budgeted Beginning Fund Balance
FY '11 Budgeted Appropriation to (from) Fund Balance
9/30/11 Budgeted Ending Fund Balance
Amendments to be approved tonight to Original FY 2010 -2011 Budget (as approved on 9/27/10):
Difference in Beginning Fund Balance from projected to actual as shown in 9/30/10 CAFR
Increased revenue budget - various (July review)
Decreased expenditure budget - various (July review)
Decrease grant revenue and loan proceeds related to reclaim plant (timing only)
Decrease expenditure budget related to reclaim plant (timing only)
Reduce transfer out to Renewal & Replacement
Reduce transfer out for Capital Projects Coordinator - division eliminated
Transfer from Community Event Fund
Expenditure budget for overtime related to Community Events
Lightning strike insurance proceeds - water plant
Lightning strike expenditure budget - water plant
Traffic accident insurance proceeds - fire hydrant
Traffic accident expenditure budget - fire hydrant
Revisions to Original Budgeted Fund Balance
REVISED 9/30/11 Budgeted Ending Fund Balance (exclusive of net capital)
$3,669,465
($628,313)
$3,041,152
($148,057)
$130,200
$189,630
($3,593,084)
$2,503,667
$140,000
$10,500
I J`t JU)
$318
($318)
$74,000
($74,000)
$3,984
($3,984)
($801,350)
$2,239,802
Capital Assets
(net of related
debt)
Difference in
Beg Fund Bal
from projected
to actual
$9,444,512 ($148,057)
Actual Ending
Fund Balance as
shown in the
9/30/10 CAFR
$12,965,920
Mid -Year Budget Amendment
August 8, 2011
Commission Consent Item 200
Attachment 1B
Attachment 1B - Budget Amendment Detail
8/8/11; Consent 200; Resolution 2011 -38
Enterprise Funds
(Note - As enterprise funds, the following 'fund balances' are technically not their fund balances but rather a
projection of their year -end net assets less net capital.)
Water and Sewer Utility Fund - Renewal and Replacement ( #3610):
As approved by City Commission on 9/27/10 Public Hearing Item 501:
10 /1 /10 Budgeted Beginning Fund Balance
FY '11 Budgeted Appropriation to (from) Fund Balance
9/30/11 Budgeted Ending Fund Balance
Amendments to be approved tonight to Original FY 2010 -2011 Budget (as approved on 9/27/10):
Difference in Beginning Fund Balance from projected to actual as shown in 9/30/10 CAFR
Decrease transfer in from W &S Operating - not needed to comply with bond covenant
Revisions to Original Budgeted Fund Balance
REVISED 9/30/11 Budgeted Ending Fund Balance
Water and Sewer Utility Fund - 2000 Construction ( #3640):
As approved by City Commission on 9/27/10 Public Hearing Item 501:
10 /1 /10 Budgeted Beginning Fund Balance
FY '11 Budgeted Appropriation to (from) Fund Balance
9/30/11 Budgeted Ending Fund Balance
Amendments to be approved tonight to Original FY 2010 -2011 Budget (as approved on 9/27/10):
Difference in Beginning Fund Balance from projected to actual as shown in 9/30/10 CAFR
PO Rollovers #100786
Reduce expenditure budget for East Force Main Improvements - deferred to FY12
Revisions to Original Budgeted Fund Balance
REVISED 9/30/11 Budgeted Ending Fund Balance
$686,812
$0
$686,812
$20,793
($140,000)
($119,207)
$567,605
$205,567
($204,067)
$1,500
$31,413
($26,694)
$194,000
$198,719
$200,219
Capital Assets
(net of related
debt)
Not requiring amendment:
Water and Sewer - Revenue Generation ( #3620)
Water and Sewer - Service Availability ( #402)
Total Water & Sewer "Fund Balance" (ties to CAFR)
Difference in
Beg Fund Bal
from projected
to actual
$20,793
$31,413
Actual Ending
Fund Balance as
shown in the
9/30/10 CAFR
$707,605
$236,980
$0
$0
► $13,910,505
mia - rear budget Amendment
August 8, 2011
Commission Consent Item 200
Attachment 1B
Attachment 1B - Budget Amendment Detail
8/8/11; Consent 200; Resolution 2011 -38
Enterprise Funds
(Note - As enterprise funds, the following 'fund balances' are technically not their fund balances but rather a
projection of their year -end net assets less net capital.)
Stormwater Utility Fund #430
As approved by City Commission on 9/27/10 Public Hearing Item 501:
10 /1 /10 Budgeted Beginning Fund Balance
FY '11 Budgeted Appropriation to (from) Fund Balance
9/30/11 Budgeted Ending Fund Balance
Amendments to be approved tonight to Original FY 2010 -2011 Budget (as approved on 9/27/10):
Difference in Beginning Fund Balance from projected to actual as shown in 9/30/10 CAFR
PO Rollover #102922 Camp Dresser, piping for drainage ditches
Consent 200; April 25, 2011 - street sweeper
Transfer from Community Event Fund
Expenditure budget for overtime related to Community Events
SJRWMD grant revenue budget - revise to reflect actuals at completion of Solary Canal project
SJRWMD grant expenditure budget - revise to reflect actuals at completion of Solary Canal project
Revisions to Original Budgeted Fund Balance
REVISED 9/30/11 Budgeted Ending Fund Balance (exclusive of net capital)
Capital Assets
(net of related
debt)
Difference in
Beg Fund Bal
from projected
to actual
$778,322 $6,391,296 $146,992
($150,607)
$627,715
$146,992
($24,228)
($9,500)
$104
($104)
($853,950)
$853,950
$113,264
$740,979
Actual Ending
Fund Balance as
shown in the
9/30/10 CAFR
$7,316,610
Mid -Year Budget Amendment
August 8, 2011
Commission Consent Item 200
Attachment 1B
RESOLUTION NUMBER 2011 -38
A RESOLUTION OF THE CITY COMMISSION OF THE
CITY OF WINTER SPRINGS AMENDING THE FISCAL
YEAR 2010 -2011 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 2010 -2011
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 2010 -2011 budget
is hereby amended as provided for in Commission Consent Agenda Item 200, dated August 8,
2011, 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 8th day of August, 2011.
CHA ' ES I 3 , o r
LA
ATTEST:,
7
A
! :. M NZO- LUACES, City Clerk
Approved as to legal form and sufficiency for
the City of inter Springs only:
IP
ANTHONY A. GARGANESE, City Attorney
City of Winter Springs, FL
Resolution Number 2011 -38
Page 2 of 2
Attachment 1A - General Fund Budget Amendment Summary
08 11: C onsent 21111. hesolullon 2(11 1-.10
FA II C,,,,,,ssian Other 0 I!
Original Approved Revenue Requests Amended
Annual Interdepartmental Amendments to P0) :Vernal to Amend Iona)
)e h tic g :Appropriation Rollovers Chrurees .Ipproorathon liuderr
General Fund Revenues & Transfers 5 16,138,136 $ 16,138,136
1792 C R:\ - Shepard Road Streelscape Fm rc
ject ,mbumement S 176.875 S 176.875
Incased transfer from Medical Transport - residual equity transfer S 20.539 S 20,539
lncrease transfer from Special Las, Enforcement Funds - fingerprint equipment S 10.1 56 S 10.156
CPS Grant revenue $ 5.809 S 5.809
U
Disc revenue (reduction of Leon escros)) $ 111.111111 S 10,110)
Reduce transfer from Assessment DistnoIu $ (1.164) 5 (1,164)
Reduce transfer from W &S - Finance Utility Billing reductions S (53.980) $ (53,980)
-lute Salvage proceeds scrap metal $ 1.231 5 1,231
Reduce 'tr Jen for eliminated position - Capital Projects Coordinator 8 (70,000) S (70.11(8))
Insurance Settlements $ 8.811 S 8.811
Donation for Banners $ 5(1(1 S 5011
'17aasfer from Cornmunits Event Fund $ 7.448 S 7448
General Fund Revenues & Trrm.sfers S 16,138,136 $ - $ - S - $ (37,365) S 153,5911 5 16,254,361
General Fund @spen nudes
(',tyr 'omrnts.s,on 1100 S 1211.487 $ 8,475 S 128.962
1 thnous Boards 1110 5 845 S 845
( ' t .1 /onoeer 1200 S 314,805 $ 410 S 315,215
('nr ('/er4 1210 S 238.761) $
(375) S 238.385
General Government - Legal Seances 1220 $ 246,000 S 246.000
Finance R•a3min .Semmes- (ienerul /300 S 651,346 $ (12,589) S 1,38.757
Finance Rl .drhnin Sen',ces- Human Kesource.s /31)) S 98,555 $ 6,279 0 104,834
Information Systems - General 1340 S 814.142 $ 4.500 S 818.642
)J10(8080 n Systems - Reeor1, Aigna 1342 S 129,959 S 129,959
/ Jormu9on Systems . KJ1)• GIS 1343 S 173,747 $ 173.747
Fmunce R .4dm,n Services - )/miry Billing /360 $ 736,121 $ 9,625 S (63.605) $ 682,141
..r m, Development- .admrn,.strunon 15111 $ 214,347 $ 2660 S 217.18)7
Cona n Development - /'looping 1515 5 113,771 $ 400 S 114.171
Con Development- Development Review 1520 S 102,1)24 S 102,1)24
- ommDe, - elopment - urban Beau0ficabun /525 $ 726,209 $ (8.237) $ 8,245 5 165,604 5 891,821
Conan Development • Streetl,ghnng 1526 S 445,500 $ 5,177 S 450,677
General Government - General 1900 $ 438.435 $ (12,637) S 425,798
Infurmanon Semmes - Cm' )Tall 1910 S 31,150 S 31,150
MC Budget Amendmern
August 8, 2011
Commis Consent Item 200
Attachment 1A
Attachment IA - G•nersd Fund Budget Amendment Summary
8 8 111 Consent 2(0).. Resolution 201 -
FY /I Commission tither FA 1/
Original Approved Revenue Requests ,intended
Annual Interdepartmental Amendments to P1') Neutral to Amend ;Innual
Da # Budeet 'I'rmx rrc Annropriation Rollovers Changes .4pnropriotian Hudeet
Finance 9. i drain Services - Risk Management 1920 $ 341000 $ (789) $ 341,211
P,Loe - Chief 2110 $ 344,282 $ 400 S 10,156 S 354 -838
Police - )i,000allnvestteatrons 2113 S 1,018,178 $ (400) $ 159 0 1,017.937
Polce Oper,nons :Support 2114 S 294,497 $ 6,506 S 301.003
Police - Operations 2115 $ 3,103,314 $ (4.182) $ 26 ,993 $ 2,264 S 3,128,389
Pol ice - Information Solaces 1116 S 942.137 $ 6,312 $ 948,449
Police - Tech Services 2117 S 413,413 $ (568) S 412.845
Police - Code Enforcement 2118 8 544,656 $ 4,000 S 548.656
Police - ,lfomrcvcle. 2119 S 386,191 $ 772 $ 1,850 8 388,813
Police - Canine 2120 S 148,560 $ (772) $ 147,788
Po lice - Prafessronal Standards 2121 $ 186,909 $ 186,909
Public Works - ,ldmintstneion 4410 S 166,217 $ (800) S 165.417
Public Works - RooS & RO8' 4412 $ 614,426 $ 800 $ 12,388 $ 627,614
Public{korks - fleet 4413 $ 210,347 $ 210,347
Public {Vork., - Facihbe, 4414 $ 191,841 $ 117 S 191,958
Public Works- Capital Projects 4415 $ 83,478 $ (70,000) $ 13,478
P&R- Admtnt.,n'anon 7 200 $ 234,675 $ 6(1 $ 188 $ 244,923
P912- Athletics 7 210 8 216,591 $ 130 $ 59 8 216.780
P &R- ,4thletics League 7211 $ 51.000 S 51.000
P &R- .)Ihleitcs Partnerships 7212 $ 36 -200 $ 36,200
P912- Parks & Grounds 7230 $ 1,002,950 $ (140) $ 2,023 S 1,004,833
001) - Programs 7240 8 189,746 $ 10 S 189,756
P912- Seniors 7250 8 205,632 $ 1,942 S 207,574
P &R- Senior Center Pool 7251 $ 77 $ (2,002) $ 75,907
P &9- Hound Ground 7270 $ 20.557 S 20 -557
P &R- Splash Playgrounds 7280 $ 54,923 S 54,923
General Fund Expenditures $ 16,676,834 $ - $ - $ 36,618 $ (37,365) 5 112,155 $ 16,788,242
Budgeted Approp to (from) Fund Balance S (538,698) $ - $ - $ (36,618) $ - 5 41,435 $ (533,881)
Mod-Year Budget Amendment
August 8, 2011
Commisson Consent hem 200
Attachment 10
Attachment 1B - Budget Amendment Detail Ileg fund
Balance 8/8/11: Consent 200: Resolution 2011 -38 from Actual Beg Fund
1 to Balance from 9/30/10
General Fund Actual CAI li
Funds not included in this summary do not require hudget amendment
1111.P11 p. T(X)1 S. Comprehensive .Annual Financial Report for the ■car ended September 30, 2010 as approved by City Cinnnissim: on 3 %28'2011
Regular 602: Fiscal Year 2010 -2011 Original Budget as approved by City Commission on 9'2710 Public !leafing 501.
General Fund 0001:
As approved by City Commission on 9/27/10 Public Hearing Item 501:
10'1'10 Budgeted Beginning Fund Balance 98,156,054 5637,151 98,793,205
FY' 11 Budget.) Appropriation to (from) Fund Balance (S538,698)
9.301 I Budgeted Ending Fund Balance 97,617,356
Amendments to he approved tonight to Original FY 2009 -2010 Audget (as approved on 9/27/10):
Difference in Beginning Fund Balance from projected to actual as shown in 9/30/10 CAFR 9637,151
Fiscal Year '10 Purchase Order Rollovers:
PO 100679: Go Does: removed in Finance reductions (next page) ($9.625)
PO 103505, 103622: vehicle and striping (S23,993)
PO 103018: Wireless hatsfer module kit ($3,000)
Additional Appropriation to (from) Fund Balance (P0 Rollovers) (936,618)
Revenue Neutral:
COPS Gnmt revenue 95,809
COPS Grant expenditures (95,809)
Auto Salvage proceeds $1,231
Auto Salvage proceeds - directed to Police Deli t and Public Works ($1.231)
Insurance proceeds related to traffic accidents S8,811
Expenditure budge) related to traffic accidents (98,811)
Misc revenue - reduction ofl.exon escrow liability $10,000
Increase expenditure budget for Jesup's Reserve landscape project (910,000)
Reduce expenditure budge) for Capital Project Coordinator - division eliminated 970,000
Reduce revenue budget related to Cap Proj Coord from W &S, 1999 Const Fund, Road Improvement Fund (S70,000)
Decrease expenditure hudget General Gov't contingency 94,162
Increase 1110. City Manager (94,162)
Decrease expenditure hudget General Gov't contingency $1,275
Increase Commission budget for Farewell Dinner (91,275)
Devreuse Finance expenditure budget - transferred to IS 94,500
Increase IS expenditure budget - transferred from Finance (94,500)
Mid -Year Budget Amendment
August 8. 2011
Commission Consent Item 200
Attachment 1B
Attachment 1B - Budget Amendment Detail Beg Fond
Balance from Actual Beg fund
8 /8 /11: Consent 200: Resolution 2011 - 38
Projuacd to Balance from 930 10
General Fund Actual CAI'R
Decrease Finance expenditure budget - transferred to PD for fingerprint software ($5562)
Increase P1) expenditure budget - transferred from Finance S5,562
Donations - lxrle banners S500
Expenditure budget for pole banner program ($500)
Transfer from Community Event Fund $7 -448
Expenditure budget for overtime related to Community Events (various divisions) ($7.448)
Decreased transfer from Assessment Districts SI.164
Decreased expenditures related to Assessment Districts (insurance, clerk fees) ($1,164)
'transfer in from 103 and 108 for fingerprint equipment $10.156
Expenditure budget for fingerprint equipment ($10,156)
Insurance Settlements revenue S2,860
Insurance Settlements expenditures (52 -860)
Additional Appropriation to (from) Fund Balance (Revenue Neutral) $0
Other:
Increased transfer from Medical Transport Fund - residual equity transfer to close fund $20.539
Rcxluce Finance Utility Billing expenditure budget ($53,980)
Reduce transfer from W &S - Finance Utility Billing reductions $63,605
Increase CRA reimbursement revenue - Shepard Road Streelseape 5176,875
Establish CRA project expenditure budget - Shepard Road Streetscape ($165,604)
Additional Appropriation to (from) Fund Balance ((Rher ) S41,435
Revisions to Original Budgeted Appropriation to (from) Fund Balance . ; , 34,817!:
REVISED 9 /30/11 Budgeted Ending Fund Balance $8,259,324
Mid -Year Budget Amendment
August 8, 2011
Commission Consent Item 200
Attachment 1B
Attachment 111 - ]Budget .amendment Detail
8?8t 1 L Consent 20(1; Resolution 201 1 -3 8 Difference in Beg Actual Deg Fund
Fund Balance from Balance from
()the! (101 ernmental Fonds Projected to Actual 9.30'10 CAFR
HFI.1311l. (10 g S ('omprehensover , \nnual Financial Report tot the year coded September Rt. _(t It as approved by City enmmiatin
on 1 21t 1 fegutat 10 [(seal Year'_S1t1 - Original Budget 1111 approved by ('ia 11'ommissoon nn U27 hl Public Heating 5111.
Special Law Enforcement Fund - Local 0103
As approved by City Commission on 9/27/10 Public Hearing Item 501:
10 1 10 Budgeted Beginning Fund Balance 534,956 58.288 943,244
FV'II Budgeted Appropriation to (from) Fund Balance (922,45(1)
9 30 11 Budgeted Ending Fund Balance 512,506
Amendments to be approved tonight to Original FY 2010-2011 Budget (as approved on 927/10):
Difference in Beginning Fund Balance from projected to actual as shown in 9,3(111(1 CA1'6 58,288
Increase confiscated property revenues to reflect aduals 58.200
Consent 202. \larch 14, 2011. vehicle purchase Ford Fusion (57,75(1)
Proceeds for lradc -in value - .Ietta 54.965
Add'I expenditure budget for vehicle mitigated by trade -in value (52,839)
Consent 2(14: \lap 9. 2011; vehicle purchase- Suzuki (510,001)
Pr oceeds for trade -in value - Impalas (2) 53,465
Add'I expenditure budget for vehicle mitigated by trade -in value (5140)
Consent 201; .luly 25. 2011 -3 ran sf r to Genial Fund - fingerprint equipment (55,078)
Revisions to (higinal Budgeted Fund Balance (5889)
REVISED 9 /30/11 Budgeted Ending Fund Balance $11,617
Transportation Improvement Fund 9114
As approved by City Commission on 9/27/10 Public Hearing Item 501:
I0 1/10 Budgeted Beginning Fund Balance 5511,657 586,032 5597,689
FY '11 Budgeted Appropriation to (from) Fund Balance (520.954)
9/30'11 Budgeted Ending Fund Balance $490,703 .
.Amendments to be approved tonight to Original FY 2010.2011 Budget (as approved on 9/27/10):
Difference in Beginning Fund Balance from projected to actual as shown in 9130 CAFR 586,032
Consent 204; 11/ 15 /10 - Traffic Device repair (insurance proceeds received in prior FY) (524,653)
Consent 200;1 /10 /11 - Street resurfacing (533,160)
Revisions to Original Budgeted Fund Balance 528,219
REVISED 9,3(1/11 Budgeted Ending Fund Balance $518,922
Mid -Year Budget Amendment
August 0, 2011
Commission Consent Item 200
Attachment 1B
Attachment 1B - Budget ;Amendment Detail
8 8' 1 I: Consent 200; Resolution 201 1 -3R Difference in Beg Actual Heg Fund
Fund Balance from Balance front
1)ther Gos ernntental Funds Projected to Actual 9,30:10 CAFR
HF1.P313 - I( .S Comprehensive Annual Fi rondo( Report for the aided September iii 2010 as approved by C'iry ('ommissio
on 3 , 28.2011 Regular (0 C. Fiscal Year 2ll l0-201 I ()nginal Iludget as approved by ('ay Commission on 9 :27.10 Public I leaning 501
Solo( Waste/Recvdine Fund #1117
As approved by City Commission on 9/27/111 Public Hearing Item 5111:
101110 Budgeted Beginning Fund Balance $916,976 51131)118 51,029,984
FY '11 Budgeted Appropriation to (from) Fund Balance ($17,100)
9:00 II Budgeted Ending Fund Balance 5899,876
Amendments to be approved tonight to Original FY 2010-2011 Budget (as approved on 927/10):
Difference in Beginning Fund Balance Rom 1/injected to actual as shown in 9130110 CAFR $113,(1118
Increase transfer to the Storm Reserve Fund from 5 to 12 months 1878,750)
Revisions to Original Budgeted Fund Balance $34,258
REVISED 9/30/11 Budgeted Ending Fund Balance 5934,134
Special Law Enforcement Trust Fund - Federal #108
As approved by City Corn mission on 9/27/10 Public Hearing Item 501:
10 /1/10 Budgeted Beginning Fund Balance $34,668 S3,766 $38,434
FY '11 Budgeted Appropriation to (from) Fund Balance (822,637)
9,'30/11 Budgeted Ending Fund Balance $12,031
Amendments to be approved tonight to Original FY 2010 -2011 Budget (as approved on 927/10):
Difference in Beginning Fund Balance from projected to actual as shown in 9/30110 CAFR 53,766
Consent 202; March 14, 2011; vehicle purchase Pontiac ($5,970)
Pro:ee Is for trade -in value - Monte Carlo $4,175
Add'l expenditure budget for vehicle mitigated by trade -in value ($2,619)
Consent 201; July 25, 2011 -Transfer to General Fund - fingerprint equipment ($5,078)
Revisions to Original Budgeted Fund Balance ($5,726)
REVISED 9/30/11 Budgeted Ending Fund Balance $6,305
Mid -Year Budget Amendment
August 0 2011
Commission Consent Item 200
Attachment 18
Attachment 1B - Budget Amendment Detail
8 8�1 I: Consent 200, Resolution 21 1 -3R Dill in Beg Actual Beg Fund
(1
Fund Balance from Balance from
Otherr (ioeeninlental Funds Projected to Actual 930,10 ('AIR
H11 i'3311- Tn:1l.S Comprhensnc Annual Financial Rent Iry the year aided Selxanher i . 2010 as approved by City ('nmmissio
on 3'28 2011 Regular (.0 1-,cal }'ear '010 '011 (1: ginal Budget as approved by (' in . ('ommissmn on 127 10 public l leanng 501.
EmernercT & Disaster Relief Fund #109
As approved by City Commission on 9/27/10 Pithily' Ilearing Item 501:
10 = 1 , 10 Budgeted Beginning pond Balance 5110,941 5313,418 5432,359
FY '11 Budgeted Appropriation to (from) Fund Balance (530,500)
9 30 11 Budgeted Ending Fund Balance 588,441
Amendments to he approved tonight to Original FY 2010-2011 Budget (as approved on 927/10):
Difference in Beginning Fund Balance from prmec:led to actual as shown a 970/10 CAFR 5313,418
Decrease expenditure budget for arbitrage services 82,500
Decrease expenditure budget for consulting services - Beck Disaster Recovery 527,000
Rc isions to Original Budgeted Fund Balance 5342,918
REVISED 9/30/11 Budgeted Ending Fund Balance 5431,359
Storm Reserve Fund #114
As approved by City Commission on 9/27/10 Public Ilearing Item 501:
10i 1110 Budgeted Beginning Fund Balance $566,188 5353 5566,538
Fl" 11 Budgeted Appropriation to (from) Fund Balance 559,050
93(1 11 Budgeted Ending Fund Balance $625,235
Amendments to he approved tonight to Original FY 2010-2011 Budget (as approved on 9/27/10):
Difference in Beginning Fund Balance fiom projected to actual as shown in 9/30/10 CAFR 5353
Increase transfer from Solid Waste Fund from 5 to 12 months 578,750
Revisions to Original Budgeud Fund Balance 579,103
REVISED 9/30/11 Budgeted Ending Fund Balance 9704,338
Mid -Year Budget Amendment
August 8,2011
Commission Consent Item 200
Attachment 1B
Attachment 113 - Budget Amendment Detail
0 1: Consent 200: (Resolution 201 I -3R
Difference in Beg Actual Bag Fund
ft
Fund Balance from Balance from
Other Governmental Funds I'rojectsd to Actual 9 10 CAFR
11FI T/ 0 )t..5 Comprehensive Annual Financial Report for the year ceded Seplemhcr iii. 2010 as approved by City Cnnumssoo
on 3 '28. Regular 002 Fiscal Year 2 /10-20 )1 Original 13udpei as approved by Croy Commission on 9:27110 public 1leanng 501
Road Improvements Fund 0115
As apprur ed by City Commission un 9/27/10 Public Dearing Item 501:
101'10 Budgeted Ileginnmg Fund Balance 51 ,293,102 597.164 51,390,266
FY '11 Budgeted Appropriation to (from) l'und Balance 15147,944)
930'11 Budgeted Ending Fund Balance 51,145,158
Amendments to he approved tonight to Original FY 2(110 -2011 Budget (as approved on 927/10):
Difference in Beginning Fund Balance from projected to actual as shown in 9/30110 CAFR 597,164
Reduce Sales 1 as Reimbursement Revenue - timing issue FY 2012 not FY 21)11 (01,065,000)
Remove transfer to 1999 Const Fund for Magnolia Park - liming issue FY 2012 not FY 2011 0300,000
Reduce transfer out for Capital Projects Coordinator - division eliminated 549.000
Revisions to Original Budgeted Fund Balance (5618,836)
REVISED 9/30/11 Budgeted Ending Fund Balance 5526,322
Veteran's Memorial Fund 0116
As approved by City Commission on 9/27/10 Public Hearing Item 50F
10/1/10 Budgeted Beginning Fund Balance 521,334 51,562 522,896
FY '11 Budgeted Appropriation to (from) Fund Balance (52,270)
9,30/11 Budgeted Ending Fund Balance $19,061
Amendments to he approved tonight to Original FY 21(102011 Budget (as approved on 927/11):
Difference in Beginning Fund Balance from projected to actual as shown in 9/30/10 CAFR 51,562
Donation revenue 5900
Increase expenditure budget for engravings (5900)
Revisions to Original Budgeted Fund Balance 51,562
R1 /51911) 9/311/11 Budgeted Ending Fund Balance 520,626
Mid -Year Budget Amendment
August e, 2011
Commission Consent Item 200
Attachment IB
Attachment 113 - Budget Amendment Detail
8 8
11: Consent 200: Resolution 201 I -10 Difference in Reg Actual Beg Fund
Fund Balance from Balance from
Other Govern mental Funds Projected to Actual 9'3(0 10 CAFR
91/I .I9//1 71)015 l'orprchcnsrvc Annual Financial Repnrl fnr d)c year o,da September 30, 201n as approval by CM e
nn 1 20 2011 Regular 002, Fiscal 1 car 2i 10. ungmal Budget as arproved by Clry Commission on 0.27 :10 Public ilea, trig 501
Community Events Fund 14118
As approved by City Commission on 9/27/10 Public Bearing liens 501:
11) 1 10 Budgeted Beginning Fund Balance $11 SO 50
FY '11 Budgeted Appropriation to (from) Fund Balance S0
9 30 11 Budgeted F:ndine Fund Balance $0
Amendments to be approved tonight lu Original FY 2010-2011 Budget (as approved on 927/10):
Difirenec in Beginning Fund Balance from projected In actual as shown in 9:30'10 CAFR 50
transfer from (bin Fund for previous FY receipt 5250
llnmclown Harvest revenue budget 54,350
Ilometown Harvest expenditure budget - revenue neutral (84,600)
frcelighling revenue budget 55,600
'freelighting expenditure budget - revenue neutral 1 55,600)
July 4th donation revcrux 510,545
Jul} 41h expenditure budget - revenue neuh al (510,545)
Revisions to Original Budgeted Fund Balance 50
REVISED 9/30/11 Budgeted Ending Fund Balance $0
Medical Transport Services Fund 0170
As approved by City Commission on 9/27/10 Public Ilearing Item 501:
10/31(1 Budgeted Beginning Fund Balance $596,501 (58,9118) $587,593
FY' 11 Budgeted Appropriation to (from) Fund Balance (5570,000)
9.30'1 I Budgeted Ending Fund Balance $26,501
Amendments to he approved tonight to Original FY 21110-2011 Budget (as approved on 927/10):
Difference in Beginning Fund Balance from projected to actual as shown in 9!30/10 CAFR ($8,908)
Increased transfer from Medical Transport Fund - residual equity transfer to close fund (820,539)
Increase misc «scnuc budget to align with actuals in anticipation of fund closure 51,128
Increase inlarest'investment revenue budget to align with actuaLs in anticipation of fund closure 51,831
Increase contractual service cost budget (513)
Revisions to Original Budgeted Fund Balance (526,501)
REVISED 9/30/11 Budgeted Ending Fund Balance $
Mid - Year Budget Amendment
August B. 2011
Commission Consent Item 200
Attachment 1B
Attachment 113 - Budget Amendment Detail
IOC 11: Consent 2(4/) Resolution 201 I -38 Difference in Beg Actual Beg Fund
Fund Balance from Balance from
Other Governmental Funds Projected to Actual 9/30 CAFR
0)1'4!1.00 Comptchensi,c; \noel nancial Report for the year ordd September :at 2d It apprnvo( by t':0 Commissio
on 1t27h201 I Regular!!! Disc ♦` Year 2:)1 2011 Original Budget as approved by City Commission on '!?7b 10 puhlic I leering 50.
TLBD Maintenance Fund 14184
As approved by City Commission on 9/27/10 Public hearing Beni 501:
10 Budgeted Beginning fund Balance 5290,017 524,582 $314,599
FY' 11 Budgeted .1pproprialion to (from) Fund Balance (5
930'11 Budgeted Ending Fund Balance $230,278
Amendments to be approved tonight to Original FY 2010-2011 Budget (as approved on 9/27/10):
Difference in Beginning Fund Balance from projected to actual as shown in 990'10 CAFR $24.582
Decrease transfer to General - lower insurance premium $621
Revisions to Original Budgeted Fund Balance $25,203
RE\'ISFD 9 /30/11 Budgeted Ending Fund Balance 5255,481
Oak Forest Maintenance Fund 0191
As approved by City Commission on 9/27/10 Public Hearing Item 501:
1011;10 Budgeted Beginning Fund Balance $33,219 56,228 539,447
FY '11 Budgeted Appropriation to (from) Fund Balance ($1,849)
9 Budgeted Ending Fund Balance $31,370
Amendments to he approved tonight to Original FY 2010-2011 Budget (as approved on 9/27/10):
Difference in Beginning Fund Balance from projected to actual as shown in 9/30/10 CAFR $6,228
Decrease transfer to General - lower insurance premium; fewer meetings 5543
Revisions to Original Budgeted Fund Balance 56.771
REVISED 9/30/11 Budgeted Ending Fund Balance $38,141
Mid -Year Budget Amendment
August 8,2011
Commission Consent Item 200
Attachment 1B
Attachment 113 - Budget Amendment Detail
8- 1 1: Consent 200; Resolution 20 1-.l8 Difference in Beg Actual Beg Fund
Fund Balance from Balance from
Other Governmental Funds Projected to Actual 9 101' 9( 0
HFI 1'(-1 1. 11 u)I S <' \noun/ Financial Report is the ceai .nda) Septet 1 2nlo as approval his City Con msys,n
on 1 28 21,11 kepulc.i t+ Fuca- 1 un2 I lh,pmal Hodge, appro,rd r',9 (li MITISSI■ in on o,.77 111 Public !tearing 501
1999 Construction Capital Project Fund 83(15
, \s apprured by City ('nmmisslon on 9/27/1(1 Public Hearing Rent 5(11
10 Budgeted Beginning Fund Balance 5899,622 95,800 0905,422
FY"'11 Budgeted Appropriation to (from) Fund Balance (9889,967)
931) 11 Budgeted Ending Fund Ilalance 09,655
Amendments to be approved tonight to Original FY 21110 21111 Budge) (as approved on 9/27/100
Difforcnce in Beginning Fund Balance from projected to actual as shown in 9:30'10 ('.AFR 95.8(8)
Reduce expenditures - ( Magnolia Isar; S 1.170,550
Remove transfer in front Road Imp Fund for Magnolia Park - liming issue FY 2012 not FY 2011 (8300,000)
Rcducc transfer out for Capital Projects Coordinator - division eliminated 910,500
Revisions to Original Budgeted Fund Balance 9886,850
RE\'1S17) 9 /30/11 Budgeted Ending Fund Balance 5896,505
I ltility /l'uhlic Works Facility ('noire/ Proiect Fund 8311
As approved by City Commission on 9/27/10 Public Hearing Item 501:
1 /11) Budgeted Beginning Fund Balance 8869,523 850,429 5949,952
FY_ '11 Budgeted Appropriation in (from) Fund Balance (9859,143)
9 1 I Budgeted Ending Fund Balance S10,380
Amendments to he approved tonight to Original FY 2010-2011 Budget (as approved on 9/27/180
Difference in Beginning Fund Balance from pr jecled to actual as shown in 9'30: 10 CAFR 980,429
RWuw expenditure budget for 1ltility,PW Facility; significantly deferred until next year 9811,943
Revisions to Original Budgeted Fund Balance 9592,372
HPVIS01) 9/30/11 Budgeted Ending Fund Balance 5902,752
Mid - Year Budget Amendment
August 8, 2011
Commission Consent Item 200
Attachment 1B
Attachment 1B - Budget Amendment Detail
8/8/11; Consent 200: Resolution 2011 -38
Enterprise Funds
Dillcrence In Actual 1indi ng
Capital Assets Beg Fund 13:1 Fund Balance as
(Note - As enterprise lands. the following 'fund balances' are technically not their Lund balances but rather a (net of rclatcd from protected shown In the
projection of their tear -end net assets less net capital.) debt) to actual 9/30/10 ('AIR
11E1.11431. 13)01 S Comprehensive Annual Financial Report for the year ended September 30, 2010 as approved by City
Comnussion on 328 2011 Regular 602. Fiscal Year 2010 -2011 ()rigmal Budget as approved be City Commission on 9'27'10
Public I [caring 501
Water and Serer Utility Fund - Operating (83600):
As approved by City Commission on 9/27/10 Public Hearing Item 501:
10 /1 /10 Budgeted 13eguiurg Fmid Balance S3,669,465 $9,444,512 ($148,057) $12,965,920
FY '11 Budgeted Appropriation to (from) Fund Balance ($628,313)
9/30/11 Budgeted Ending Fund Balance $3,041,152
Amendments to he approved tonight to Original FY 2010-2011 Budget (as approved on 9/27/10):
Difference in Beginning Fund Balance from projected to actual as shown in 9/30/10 CAFR ($148,057)
Increased revenue budget - various (July review) $130,200
Decreased expenditure budget - various (July review) $189,630
Decrease grant revenue and loan proceeds related to reclaim plant (timing only) ($3,593,084)
Decrease expenditure budget related to reclaim plant (tuning only) $2,503,667
Reduce transfer out to Renewal & Replacement $140,000
Reduce transfer out for Capital Projects Coordinator - division eliminated $10,5(0)
1,..i �iN IT I iIC11Il tJ?Y�I /V
Transfer from Conununit} Event Fund $318
Expenditure budget for overtime related to Conumuuty Events ($318)
Lightning strike insurance proceeds - water plant 974,000
Lightning strike expenditure budget - water plant ($74,000)
Traffic accident insurance proceeds - lire hydrant $3,984
Traffic accident expenditure budget - lire hydrant ($3,984)
Revisions to Original Budgeted Fund Balance ($801,350)
REVISED 9/30/11 Budgeted Ending Fund Balance (exclusive of net capital) S2,239,802
Md -Year Budget Amendment
August 8,2011
Commission Consent Item 200
Attachment 18
Attachment 1B - Budget Amendment Detail
1i /R /11, Consent 200; Resolution 2011 -38
Enterprise Funds
Diference in Actual boding
Capital Assets Beg Fund Bal Fund 13alance as
(
Nolo - As enterprise funds, the following land balance are technically 1101 ihar lied balances but rather a (net of related Isom projected shown in the
projection of their year -end net assets less net capital.) debt] to actual 9/30/10 ).Al 'R
Water and Sewer Utility Fund - Renewal and Replacement ( #3610):
As approved by City Commission on 9/27/10 Public Hearing Item 501:
10/ 1/ 10lludgdcd Beginning Fund Balance S686,812 $20,793 9707,605
1 Budgeted Appropriation to (lrotn)Fund 13alance $0
9/30/11 Budgeted Ending Fund Balance 5686,812
Amendments to he approved tonight to Original FY 2010 -2011 Budget (as approved on 9/27/10):
Difference m Beginning Fund nd Balance from proixted to actual as shown m 9/30/10 CAFR $20,793
Decrease transfer in front WAS Operating - not needed to comply with bond covenant ($140,000)
Recisions to Original Budgeted Fund Balance ($119,207)
REVISED 9/30/11 Budgeted Ending Fund Balance S567,605
Water and Sewer IJtilitV Fund - 2000 Construction ( #3640):
As approved by City Commission on 9/27/10 Public Hearing Item 501:
10 /1 /(1) Budgeted Begriming Fund Balance 5205,567 $31,413 9236,980
FY '11 13udgcted Appropriation to (front) Fund Balance ($204,1)67)
9/30/11 Budgeted Ending Fund Balance $1,5(81
Amendments to he approved tonight to Original FY 2010 -2011 Budget (as approved on 9/27/10):
Difference in Beginning Fund Balance from pmjxted to actual as shown in 9/30/10 CAFR $31,413
PO Rollovers 0100786 ($26,694)
Reduce expenditure budget for East Force Main Improvements - deferred to FY 12 $194,000
Revisions to Original Budgeted Fund Balance $198,719
REVISED 9/30/11 Budgeted Ending Fund Balance S200,219
Not requiring amendment:
Water and Sewer - Revenue Generation ( #3620) SO
Water and Sewer - Service Availability ( #402) SO
Total Water & Sewer "Fund Balance" (ties to CAFR) • S13,910,505
Vii- ear Cidget Amendment
August 8, 2011
Commission Consent Item 200
Attachment 1B
Attachment 1B - Budget Amendment Detail
8 /8 /I I, Consent 200: Resolution 2011-38
Enterprise Funds
Difference in Actual finding
Capital Assets Beg Fund 13a1 Fund 13alance as
(Note - As entchpnse funds, the tollovving'Mud balance; are technically not their fund balances but rather a (net 01 related from projected shown in the
projection of their year -end net assets less net capital ) debt) to actual 9/30/111 CAFR
Stormwater Utilih Fund 9430
As approved by City Commission on 9/27/10 Public Hearing Item 5111:
I11/1/]0 Budgeted Beginning Fund Balance S779,322 $6,391,296 $146,992 97,316,610
FY '11 Budgeted Appropriation to (from) Fund Balance ($150,607)
9/30/11 Budgeted Eliding Fund Balance S627,715
Amendments to be approved tonight to Original FY 2010 -2011 Budget (as approved on 9/27/10):
Difference in Beginning Fuld Balance from projected to actual as shown in 9/30/10 CAFR $146,992
PO Rollover 6102922 Camp Dresser, piping for drainage ditches ($24,228)
Consent 2110. Apnl 25, 201 I - street sweeper ($9,500)
hamster from Community Event Fund $104
Expenditure budget tor overtime related to Community Events ($104)
SJRWMD grant revenue budget - revise to reflect =Mats at completion of Solary Canal project (9853,950)
SJRWMD grant expenditure budget - revise to reflect actuals at completion of Sotary Canal project $853,950
Revisions to Original Budgeted Fuld Balance $113,264
REVISED 9 /30/11 Budgeted Ending Fund Balance (exclusive of net capital) $740,979
Mid -Year Budget Amendment
August 8, 2011
Commission Consent Item 200
Attachment 18