HomeMy WebLinkAbout2011 11 28 Consent 201 Resolution 2011-55 Final Budget Amendment 2010-2011 Fiscal YearCOMMISSION AGENDA
ITEM 201
November 28, 2011
Regular Meeting
Informational
Consent X
Public Hearings
Regular
KS
City Manager
m
Department
REQUEST:
City Manager is requesting that the Commission consider approval of Resolution 2011 -55
amending the Fiscal Year 2010 -2011 Budget.
SYNOPSIS:
This agenda item is needed to amend the Fiscal Year 2010 -2011 Budget for those funds
which vary from the mid -year budget amendment. The vast majority of the amendments
are necessary for one of the following reasons:
• accrual of revenues and expenses in the appropriate fiscal period
• variations between budgeted (estimated) and actual expenditures and revenues
. 2010 -2011 agenda items with fiscal impact
. GASB 54 compliance which necessitated fund closures
CONSIDERATIONS:
The City Charter provides that the Commission may amend the budget by resolution. On
August 8, 2011, the mid -year budget amendment was accomplished with Consent Agenda
Item #200/Resolution 2011 -38. Resolution 2011 -55 represents the cumulative budget
amendments to the Fiscal Year 2010 -2011 budget for those funds requiring
amendment. That is, it incorporates the effect of the mid -year amendment and the final
year -end amendment. In an effort toward simplifying the review process, mid -year
amendments have been designated MYA and final year -end amendments as FYA on
attachment 2. Please note that only those funds requiring fiscal year 2010 -2011 budget
adjustment are included herein.
Part of the normal course of operations at fiscal year -end is the accrual of revenues and
Consent 201 PAGE 1 OF 3 - November 28, 2011
expenses. The accruals are necessary to align revenues and expenses with the fiscal period
to which they relate. It is also typical for some variances between actual and budgeted
expenses and revenues to require budget adjustments. Furthermore, over the course of the
fiscal year, various agenda items are approved by the Commission. In some cases, those
approved agenda items lack specific language to amend the expenditure budget or the
appropriation to or from fund balance. This resolution formalizes the fiscal impact of those
actions.
Due to GASB 54, beginning fund balances have been revised for a number of affected
funds. In most cases the effect is immaterial with the exception of the Solid Waste,
Emergency & Disaster Relief and Storm Reserve funds. For these funds, the fund balances
of the latter two have been absorbed into the Solid Waste Fund.
Shown in Attachment 2 are the final budgeted ending fund balances for all funds requiring
amendment for the 2010 -2011 fiscal year. Please note: these are budgeted figures only, not
to be confused with actual figures per the forthcoming Audited Financial Statements, which
will be available by the end of March 2012. State statute requires that the final budget
amendment be formalized by November 29, 2011 [Section 166.241 F.S.].
FISCAL IMPACT:
This agenda item only amends the budget and is for reporting purposes only it does not
have an impact on actual revenues or expenditures.
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.
Additionally, within one week of approval the fiscal year 2010 -2011 final budget
amendment will be placed on the City's website.
RECOMMENDATION:
The City Manager recommends the Commission approve Resolution 2011 -55 amending the
Fiscal Year 2010 -2011 Budget.
ATTACHMENTS:
1) Resolution 2011 -55
Consent 201 PAGE 2 OF 3 - November 28, 2011
2) Budget Amendment Summary - General Fund, Other Governmental Funds, Enterprise
Funds
3) General Fund Budget Amendment Recap - division level
Consent 201 PAGE 3 OF 3 - November 28, 2011
RESOLUTION NUMBER 2011 -55
A RESOLUTION OF THE CITY COMMISSION OF THE CITY OF
WINTER SPRINGS FLORIDA, AMENDING THE FISCAL YEAR
2010 -2011 BUDGET; PROVIDING FOR SEVERABILITY, REPEAL
OF PRIOR INCONSISTENT RESOLUTIONS, AND AN
EFFECTIVE DATE.
WHEREAS, Section 7.05 of the City Charter provides that the annual City
budget may be amended by Resolution duly adopted by the Commission; and
WHEREAS, the City Commission of the City of Winter Springs deems that this
Resolution is in the best interests of the public health, safety, and welfare of the citizens
of Winter Springs.
NOW, THEREFORE, BE IT RESOLVED BY THE CITY COMMISSION
OF THE CITY OF WINTER SPRINGS, SEMINOLE COUNTY, FLORIDA, AS
FOLLOWS:
Section 1. Incorporation of Recitals. The foregoing recitals are deemed true and
correct and are hereby fully incorporated by this reference.
Section 2. That the Fiscal Year 2010 -2011 City Budgets are amended as provided in
Attachments 2 and 3 attached hereto.
Section 3. Repeal of Prior Inconsistent Resolutions. All prior resolutions or parts
of resolutions in conflict herewith are hereby repealed to the extent of the conflict.
Section 4. Severability. If any section, subsection, sentence, clause, phrase, word,
or portion of this Resolution is for any reason held invalid or unconstitutional by any
court of competent jurisdiction, such portion shall be deemed a separate, distinct and
independent provision and such holding shall not affect the validity of the remaining
portion hereto.
Section 5. Effective Date. This Resolution shall become effective immediately
upon adoption by the City Commission of the City of Winter Springs, Florida.
RESOLVED by the City Commission of the City of Winter Springs, Florida, in a
regular meeting assembled on the 28th day of November, 2011.
CHARLES LACEY, Mayor
City of Winter Springs, Florida
Resolution 2011 -55
Page 1 of 2
ATTEST:
ANDREA LORENZO- LUACES, City Clerk
Approved as to legal form and sufficiency for
the City of Winter Springs only:
ANTHONY A. GARGANESE, City Attorney
City of Winter Springs, Florida
Resolution 2011 -55
Page 2 of 2
Attachment 2 - Budget Amendment Detail
11/28/11; Consent 201; Resolution 2011 -55
General Fund
Difference in
Beg Fund
Balance from
Actual Beg Fund
Anticipated
Projected to
Balance from 9130/10
Prior Period Restatement 9/30/10
Actual
CAFR
Adjustment Fund Balance
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
FY'11 Budgeted Appropriation to (from) Fund Balance
9/30/11 Budgeted Ending Fund Balance
GASB 54
$8,156,054 $637,151P. $8,793,205 $22,896 $8,816,101
($538,698)
$7,617,356
Amendments to be approved tonight to Original FY 2009 -2010 Budget (as approved on
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
($9,625) MYA
($23,993) MYA
($3,000) MYA
Additional Appropriation to (from) Fund Balance ( Rollovers
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 Coust Fund, Road Improvement Fund
Decrease expenditure budget General Gov't contingency
Increase FIR, 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
Decrease Finance expenditure budget - transferred to PD for fingerprint software
Increase PD expenditure budget - transferred from Finance
Donations - pole banners
Expenditure budget for pole banner program
Transfer from Community Event Fund
Expenditure budget for overtime related to Community Events (various divisions)
($36,6111)
$5,809 MYA
($5,809) MYA
$1,231 MYA
($1,231) MYA
$8,811 MYA
($8,811) MYA
$10,000 MYA
($10,000) MYA
$70,000 MYA
($70,000) MYA
$4,162 MYA
($4,162) MYA
$1,275 MYA
($1,275) MYA
$4,500 MYA
($4,500) MYA
($5,562) MYA
$5,562 MYA
$500 MYA
($500) MYA
$7,448 MYA
($7,448) MYA
FY 11 Final Budget Amendment
November 28, 2011
Commission Consent Item 201
Attachment 2
Attachment 2 - Budget Amendment Detail
11/28/11; Consent 201; Resolution 2011 -55
General Fund
Revenue Neutral:
Decreased transfer from Assessment Districts
Decreased expenditures related to Assessment Districts (insurance, clerk fees)
Insurance Settlements revenue
Insurance Settlements expenditures
Transfer in from 103 and 108 for fingerprint equipment
Expenditure budget for fingerprint equipment
Decrease expenditure budget General Gov't contingency - Commission Chambers' au
Commission Chambers audio system
Decrease expenditure budget General Gov't contingency - Seasonal banners
Seasonal banner expenditure budget (1525)
Inuurance proceeds - 1998 F F150
Vehicle repair
Increase transfer from Comm Events fund for overtime costs related to the July 4th eve
Increase expenditure budget for overtime costs related to the July 4th event
Inter - departmental expenditure budget movement for year -end budgetary compliance -
Operations FRS pension revisions (2240)
Inter - departmental expenditure budget movement for year -end budgetary compliance -
motorcycle division (2119)
Inter - departmental expenditure budget movement for year -end budgetary compliance -
(7230)
Additional Appropriation to (from) Fund Balance ( Revenue Neutrall
Difference in
$1,164 M
MYA
Beg Fund
($1,164) M
MYA
Balance from
Actual Beg Fund
Anticipated
Projected to
Balance from 9130/10
Prior Period Restatement 9/30/10
Actual
CAFR
Adjustment Fund Balance
dro $7,115 FYA
($7,115) FYA
$4,500 FYA
($4,500) FYA
$959 FYA
($959) FYA
nt $7,209 FYA
($7,209) FYA
Seminole Fire
($95,000) FYA
Police Department
($20,000) FYA
Parks & Grounds
$115,000 FYA
$0
Other:
Increased transfer from Medical Transport Fund - residual equity transfer to close fund
Increase CRA reimbursement revenue - Shepard Road Streetscape
Establish CRA project expenditure budget - Shepard Road Streetscape
Reduce transfer from W &S - Finance Utility Billing reductions (difference due to rollover)
Reduce Finance Utility Billing expenditure budget
Refine transfers in from 115, 305, 401 for final FY 11 Capital Projects Coordinator
GASB 54 related:
Increase revenue/transfer -in budget due to fund closures (GASB 54)
Increase expenditure /transfer budget due to fund closures (GASB 54)
Additional Appropriation to (from) Fund Balance (Other)
Revisions to Original Budgeted Appropriation to (from) Fund Balance
REVISED 9/30/11 Budgeted Ending Fund Balance
$20,539 MYA
$176,875 MYA
($165,604) MYA
($105,059) MYA/FYA
$114,684 MYA/FYA
$282 FYA
$1,053,898 FYA
($1,046,291) FYA
$49,324
$8,290,109
FY 11 Final Budget Amendment
November 28, 2011
Commission Consent Item 201
Attachment 2
$1,164 M
MYA
($1,164) M
MYA
$2,860 M
MYA
($2,860) M
MYA
$7,094 M
MYA/FYA
($7,094) M
MYA/FYA
Other:
Increased transfer from Medical Transport Fund - residual equity transfer to close fund
Increase CRA reimbursement revenue - Shepard Road Streetscape
Establish CRA project expenditure budget - Shepard Road Streetscape
Reduce transfer from W &S - Finance Utility Billing reductions (difference due to rollover)
Reduce Finance Utility Billing expenditure budget
Refine transfers in from 115, 305, 401 for final FY 11 Capital Projects Coordinator
GASB 54 related:
Increase revenue/transfer -in budget due to fund closures (GASB 54)
Increase expenditure /transfer budget due to fund closures (GASB 54)
Additional Appropriation to (from) Fund Balance (Other)
Revisions to Original Budgeted Appropriation to (from) Fund Balance
REVISED 9/30/11 Budgeted Ending Fund Balance
$20,539 MYA
$176,875 MYA
($165,604) MYA
($105,059) MYA/FYA
$114,684 MYA/FYA
$282 FYA
$1,053,898 FYA
($1,046,291) FYA
$49,324
$8,290,109
FY 11 Final Budget Amendment
November 28, 2011
Commission Consent Item 201
Attachment 2
Attachment 2 - Budget Amendment Detail
11/28/11; Consent 201; Resolution 2011 -55
Other Governmental Funds
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.
Special Law Enforcement Fund - Local #103
Anticipated
Difference m Beg Actual Beg Fund Restatement
Fund Balance from Balance from Prior Period 9/30/10 Fund
Projected to Actual 9/30/10 CAFR Adjustment Balance
As approved by City Commission on 9/27/10 Public Hearing Item 501:
10/1/10 Budgeted Beginning Fund Balance S34 ,956 $8,288
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
$8,200
MYA
Consent 202; March 14, 2011; vehicle purchase Ford Fusion
($7,750)
MYA
Proceeds for trade -in value - Jetta
$4,965
MYA
Add'1 expenditure budget for vehicle mitigated by trade -in value
($2,839)
MYA
Consent 204; May 9, 2011; vehicle purchase - Suzuki
($10,000)
MYA
Proceeds for trade -in value - Impalas (2)
$3,465
MYA
Add'1 expenditure budget for vehicle mitigated by trade -in value
($140)
MYA
Consent 201; July 25, 2011 - Transfer to General Fund - fingerprint equipment
($5,078)
MYA
Revisions to Original Budgeted Fund Balance ($889)
REVISED 9/30/11 Budgeted Ending Fund Balance $11,617
Transportation Improvement Fund #104
$43,244
As approved by City Commission on 9/27/10 Public Hearing Item 501:
10/1/10 Budgeted Beg gnnmg Fund Balance $511,657 $86,032 $597,689
FY'11 Budgeted Appropriation to (from) Fund Balance ($20,954)
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 9/30/10 CAFR $86,032
Consent 204; 11/15110 - Traffic Device repair (insurance proceeds received in prior FY) ($24,653) MYA
Consent 200; 1 /10 /11 - Street resurfacing ($33,160) MYA
Increase budgeted insurance proceeds (traffic pole) $1,000 FYA
Increase budgeted expenditures related to insurance claim ($1,000) FYA
Revisions to Original Budgeted Fund Balance $28,219
REVISED 9/30/11 Budgeted Ending Fund Balance $518,922
FYI Final Budget Amendment
November 28, 2011
Commission Consent Item 201
Attachment 2
Attachment 2 - Budget Amendment Detail
11/28/11; Consent 201; Resolution 2011 -55
Other Governmental Funds
Anticipated
Difference m Beg Actual Beg Fund Restatement
Fund Balance from Balance from Prior Period 9/30/10 Fund
Projected to Actual 9/30/10 CAFR Adjustment Balance
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.
Solid Waste/Recycling Fund #107
As approved by City Commission on 9/27/10 Public Hearing Item 501:
10 /1 A 0 Budgeted Beg inning Fund Balance $916,976
FYI I Budgeted Appropriation to (from) Fund Balance ($17,100)
9/30/11 Budgeted Ending Fund Balance $899,876
Amendments to be approved tonight to Original FY 2010 -2011 Budget (as approved on 9/27/10)
Increase transfer to the Storm Reserve Fund from 5 to 12 months ($78,750) MYA
Eliminate transfer to Storm Reserve due to 9114 fund closure (GASB 54) $135,000 FYA
Increase expenditure budget due to 9114 fund closure (GASB 54) ($3,000) FYA
Increase revenue budget due to 9114 fund closure (GASB 54) $4,800 FYA
Revisions to Original Budgeted Fund Balance $1,169,954
REVISED 9/30/11 Budgeted Ending Fund Balance $2,069,830
Special Law Enforcement Trust Fund - Federal #108
As approved by City Commission on 9/27/10 Public Hearing Item 501
10/1 A 0 Budgeted Beginning Fund Balance
$34,668
$3,766
FYI I Budgeted Appropriation to (from) Fund Balance
($22,637)
9/30/11 Budgeted Ending Fund Balance
$12,031
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)
MYA
Proceeds for trade -in value - Monte Carlo
$4,175
MYA
Addl vehicle capitalization budget which was mitigated by Monte Carlo trade -in value
($2,619)
MYA
Consent 201; July 25, 2011 - Transfer to General Fund - fingerprint equipment
($5,078)
MYA
Reduce that portion of fingerprint costs attributable to future periods (maint agreement)
$3,062
FYA
Align budget with actual confiscated property receipts
$21,000
FYA
Revisions to Original Budgeted Fund Balance $18,336
REVISED 9/30/11 Budgeted Ending Fund Balance $30,367
$38,434
GASB 54
FY11 Final Budget Amendment
November 28, 2011
Commission Consent Item 201
Attachment 2
Attachment 2 - Budget Amendment Detail
11/28/11; Consent 201; Resolution 2011 -55
Other Governmental Funds
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.
Emergencv & Disaster Relief Fund #109
Anticipated
Difference m Beg Actual Beg Fund Restatement
Fund Balance from Balance from Prior Period 9/30/10 Fund
Projected to Actual 9/30/10 CAFR Adjustment Balance
As approved by City Commission on 9/27/10 Public Hearing Item 501:
10 /1 A 0 Budgeted Beginning Fund Balance $118,941
FY'11 Budgeted Appropriation to (from) Fund Balance ($30,500)
9/30/11 Budgeted Ending Fund Balance $88,441
Amendments to be aooroved tonight to Original FY 2010 -2011 Budget (as aooroved on 9/27/10)
Decrease expenditure budget for arbitrage services $2,500 MYA
Decrease expenditure budget for consulting services - Beck Disaster Recovery $27,000 MYA
Eliminate remaining revenue budget due to fund closure (GASB 54) ($2,000) FYA
Eliminate remaining expenditure budget due to fund closure (GASB 54) $3,000 FYA
Revisions to Original Budgeted Fund Balance ($88,441)
REVISED 9/30/11 Budgeted Ending Fund Balance $0
HOA Proiect Fund #112
As approved by City Commission on 9/27/10 Public Hearing Item 501:
10 /1 /10 Budgeted Beginning Fund Balance $5,569
FY'11 Budgeted Appropriation to (from) Fund Balance ($44)
9/30/11 Budgeted Ending Fund Balance $5,525
Amendments to be aooroved tonight to Original FY 2010 -2011 Budget (as aooroved on 9/27/10)
Eliminate remaining revenue /transfer budget due to fund closure (GASB 54) ($30) FYA
Eliminate remaining expenditure/transfer budget due to fund closure (GASB 54) $74 FYA
Revisions to Original Budgeted Fund Balance ($5,525)
REVISED 9/30/11 Budgeted Ending Fund Balance $0
GASB 54
FY11 Final Budget Amendment
November 28, 2011
Commission Consent Item 201
Attachment 2
Attachment 2 - Budget Amendment Detail
11/28/11; Consent 201; Resolution 2011 -55
General Fund
Difference in
Beg Fund
Balance from
Actual Beg Fund
Anticipated
Projected to
Balance from 9130/10
Prior Period Restatement 9/30/10
Actual
CAFR
Adjustment Fund Balance
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
FY'11 Budgeted Appropriation to (from) Fund Balance
9/30/11 Budgeted Ending Fund Balance
GASB 54
$8,156,054 $637,151P. $8,793,205 $22,896 $8,816,101
($538,698)
$7,617,356
Amendments to be approved tonight to Original FY 2009 -2010 Budget (as approved on
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
($9,625) MYA
($23,993) MYA
($3,000) MYA
Additional Appropriation to (from) Fund Balance ( Rollovers
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 Coust Fund, Road Improvement Fund
Decrease expenditure budget General Gov't contingency
Increase FIR, 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
Decrease Finance expenditure budget - transferred to PD for fingerprint software
Increase PD expenditure budget - transferred from Finance
Donations - pole banners
Expenditure budget for pole banner program
Transfer from Community Event Fund
Expenditure budget for overtime related to Community Events (various divisions)
($36,6111)
$5,809 MYA
($5,809) MYA
$1,231 MYA
($1,231) MYA
$8,811 MYA
($8,811) MYA
$10,000 MYA
($10,000) MYA
$70,000 MYA
($70,000) MYA
$4,162 MYA
($4,162) MYA
$1,275 MYA
($1,275) MYA
$4,500 MYA
($4,500) MYA
($5,562) MYA
$5,562 MYA
$500 MYA
($500) MYA
$7,448 MYA
($7,448) MYA
FY 11 Final Budget Amendment
November 28, 2011
Commission Consent Item 201
Attachment 2
Attachment 2 - Budget Amendment Detail
11/28/11; Consent 201; Resolution 2011 -55
General Fund
Revenue Neutral:
Decreased transfer from Assessment Districts
Decreased expenditures related to Assessment Districts (insurance, clerk fees)
Insurance Settlements revenue
Insurance Settlements expenditures
Transfer in from 103 and 108 for fingerprint equipment
Expenditure budget for fingerprint equipment
Decrease expenditure budget General Gov't contingency - Commission Chambers' au
Commission Chambers audio system
Decrease expenditure budget General Gov't contingency - Seasonal banners
Seasonal banner expenditure budget (1525)
Inuurance proceeds - 1998 F F150
Vehicle repair
Increase transfer from Comm Events fund for overtime costs related to the July 4th eve
Increase expenditure budget for overtime costs related to the July 4th event
Inter - departmental expenditure budget movement for year -end budgetary compliance -
Operations FRS pension revisions (2240)
Inter - departmental expenditure budget movement for year -end budgetary compliance -
motorcycle division (2119)
Inter - departmental expenditure budget movement for year -end budgetary compliance -
(7230)
Additional Appropriation to (from) Fund Balance ( Revenue Neutrall
Difference in
$1,164 M
MYA
Beg Fund
($1,164) M
MYA
Balance from
Actual Beg Fund
Anticipated
Projected to
Balance from 9130/10
Prior Period Restatement 9/30/10
Actual
CAFR
Adjustment Fund Balance
dro $7,115 FYA
($7,115) FYA
$4,500 FYA
($4,500) FYA
$959 FYA
($959) FYA
nt $7,209 FYA
($7,209) FYA
Seminole Fire
($95,000) FYA
Police Department
($20,000) FYA
Parks & Grounds
$115,000 FYA
$0
Other:
Increased transfer from Medical Transport Fund - residual equity transfer to close fund
Increase CRA reimbursement revenue - Shepard Road Streetscape
Establish CRA project expenditure budget - Shepard Road Streetscape
Reduce transfer from W &S - Finance Utility Billing reductions (difference due to rollover)
Reduce Finance Utility Billing expenditure budget
Refine transfers in from 115, 305, 401 for final FY 11 Capital Projects Coordinator
GASB 54 related:
Increase revenue/transfer -in budget due to fund closures (GASB 54)
Increase expenditure /transfer budget due to fund closures (GASB 54)
Additional Appropriation to (from) Fund Balance (Other)
Revisions to Original Budgeted Appropriation to (from) Fund Balance
REVISED 9/30/11 Budgeted Ending Fund Balance
$20,539 MYA
$176,875 MYA
($165,604) MYA
($105,059) MYA/FYA
$114,684 MYA/FYA
$282 FYA
$1,053,898 FYA
($1,046,291) FYA
$49,324
$8,290,109
FY 11 Final Budget Amendment
November 28, 2011
Commission Consent Item 201
Attachment 2
$1,164 M
MYA
($1,164) M
MYA
$2,860 M
MYA
($2,860) M
MYA
$7,094 M
MYA/FYA
($7,094) M
MYA/FYA
Other:
Increased transfer from Medical Transport Fund - residual equity transfer to close fund
Increase CRA reimbursement revenue - Shepard Road Streetscape
Establish CRA project expenditure budget - Shepard Road Streetscape
Reduce transfer from W &S - Finance Utility Billing reductions (difference due to rollover)
Reduce Finance Utility Billing expenditure budget
Refine transfers in from 115, 305, 401 for final FY 11 Capital Projects Coordinator
GASB 54 related:
Increase revenue/transfer -in budget due to fund closures (GASB 54)
Increase expenditure /transfer budget due to fund closures (GASB 54)
Additional Appropriation to (from) Fund Balance (Other)
Revisions to Original Budgeted Appropriation to (from) Fund Balance
REVISED 9/30/11 Budgeted Ending Fund Balance
$20,539 MYA
$176,875 MYA
($165,604) MYA
($105,059) MYA/FYA
$114,684 MYA/FYA
$282 FYA
$1,053,898 FYA
($1,046,291) FYA
$49,324
$8,290,109
FY 11 Final Budget Amendment
November 28, 2011
Commission Consent Item 201
Attachment 2
Attachment 2 - Budget Amendment Detail
11/28/11; Consent 201; Resolution 2011 -55
Other Governmental Funds
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.
Special Law Enforcement Fund - Local #103
Anticipated
Difference m Beg Actual Beg Fund Restatement
Fund Balance from Balance from Prior Period 9/30/10 Fund
Projected to Actual 9/30/10 CAFR Adjustment Balance
As approved by City Commission on 9/27/10 Public Hearing Item 501:
10/1/10 Budgeted Beginning Fund Balance S34 ,956 $8,288
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
$8,200
MYA
Consent 202; March 14, 2011; vehicle purchase Ford Fusion
($7,750)
MYA
Proceeds for trade -in value - Jetta
$4,965
MYA
Add'1 expenditure budget for vehicle mitigated by trade -in value
($2,839)
MYA
Consent 204; May 9, 2011; vehicle purchase - Suzuki
($10,000)
MYA
Proceeds for trade -in value - Impalas (2)
$3,465
MYA
Add'1 expenditure budget for vehicle mitigated by trade -in value
($140)
MYA
Consent 201; July 25, 2011 - Transfer to General Fund - fingerprint equipment
($5,078)
MYA
Revisions to Original Budgeted Fund Balance ($889)
REVISED 9/30/11 Budgeted Ending Fund Balance $11,617
Transportation Improvement Fund #104
$43,244
As approved by City Commission on 9/27/10 Public Hearing Item 501:
10/1/10 Budgeted Beg gnnmg Fund Balance $511,657 $86,032 $597,689
FY'11 Budgeted Appropriation to (from) Fund Balance ($20,954)
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 9/30/10 CAFR $86,032
Consent 204; 11/15110 - Traffic Device repair (insurance proceeds received in prior FY) ($24,653) MYA
Consent 200; 1 /10 /11 - Street resurfacing ($33,160) MYA
Increase budgeted insurance proceeds (traffic pole) $1,000 FYA
Increase budgeted expenditures related to insurance claim ($1,000) FYA
Revisions to Original Budgeted Fund Balance $28,219
REVISED 9/30/11 Budgeted Ending Fund Balance $518,922
FYI Final Budget Amendment
November 28, 2011
Commission Consent Item 201
Attachment 2
Attachment 2 - Budget Amendment Detail
11/28/11; Consent 201; Resolution 2011 -55
Other Governmental Funds
Anticipated
Difference m Beg Actual Beg Fund Restatement
Fund Balance from Balance from Prior Period 9/30/10 Fund
Projected to Actual 9/30/10 CAFR Adjustment Balance
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.
Solid Waste/Recycling Fund #107
As approved by City Commission on 9/27/10 Public Hearing Item 501:
10 /1 A 0 Budgeted Beg inning Fund Balance $916,976
FYI I Budgeted Appropriation to (from) Fund Balance ($17,100)
9/30/11 Budgeted Ending Fund Balance $899,876
Amendments to be approved tonight to Original FY 2010 -2011 Budget (as approved on 9/27/10)
Increase transfer to the Storm Reserve Fund from 5 to 12 months ($78,750) MYA
Eliminate transfer to Storm Reserve due to 9114 fund closure (GASB 54) $135,000 FYA
Increase expenditure budget due to 9114 fund closure (GASB 54) ($3,000) FYA
Increase revenue budget due to 9114 fund closure (GASB 54) $4,800 FYA
Revisions to Original Budgeted Fund Balance $1,169,954
REVISED 9/30/11 Budgeted Ending Fund Balance $2,069,830
Special Law Enforcement Trust Fund - Federal #108
As approved by City Commission on 9/27/10 Public Hearing Item 501
10/1 A 0 Budgeted Beginning Fund Balance
$34,668
$3,766
FYI I Budgeted Appropriation to (from) Fund Balance
($22,637)
9/30/11 Budgeted Ending Fund Balance
$12,031
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)
MYA
Proceeds for trade -in value - Monte Carlo
$4,175
MYA
Addl vehicle capitalization budget which was mitigated by Monte Carlo trade -in value
($2,619)
MYA
Consent 201; July 25, 2011 - Transfer to General Fund - fingerprint equipment
($5,078)
MYA
Reduce that portion of fingerprint costs attributable to future periods (maint agreement)
$3,062
FYA
Align budget with actual confiscated property receipts
$21,000
FYA
Revisions to Original Budgeted Fund Balance $18,336
REVISED 9/30/11 Budgeted Ending Fund Balance $30,367
$38,434
GASB 54
FY11 Final Budget Amendment
November 28, 2011
Commission Consent Item 201
Attachment 2
Attachment 2 - Budget Amendment Detail
11/28/11; Consent 201; Resolution 2011 -55
Other Governmental Funds
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.
Emergencv & Disaster Relief Fund #109
Anticipated
Difference m Beg Actual Beg Fund Restatement
Fund Balance from Balance from Prior Period 9/30/10 Fund
Projected to Actual 9/30/10 CAFR Adjustment Balance
As approved by City Commission on 9/27/10 Public Hearing Item 501:
10 /1 A 0 Budgeted Beginning Fund Balance $118,941
FY'11 Budgeted Appropriation to (from) Fund Balance ($30,500)
9/30/11 Budgeted Ending Fund Balance $88,441
Amendments to be aooroved tonight to Original FY 2010 -2011 Budget (as aooroved on 9/27/10)
Decrease expenditure budget for arbitrage services $2,500 MYA
Decrease expenditure budget for consulting services - Beck Disaster Recovery $27,000 MYA
Eliminate remaining revenue budget due to fund closure (GASB 54) ($2,000) FYA
Eliminate remaining expenditure budget due to fund closure (GASB 54) $3,000 FYA
Revisions to Original Budgeted Fund Balance ($88,441)
REVISED 9/30/11 Budgeted Ending Fund Balance $0
HOA Proiect Fund #112
As approved by City Commission on 9/27/10 Public Hearing Item 501:
10 /1 /10 Budgeted Beginning Fund Balance $5,569
FY'11 Budgeted Appropriation to (from) Fund Balance ($44)
9/30/11 Budgeted Ending Fund Balance $5,525
Amendments to be aooroved tonight to Original FY 2010 -2011 Budget (as aooroved on 9/27/10)
Eliminate remaining revenue /transfer budget due to fund closure (GASB 54) ($30) FYA
Eliminate remaining expenditure/transfer budget due to fund closure (GASB 54) $74 FYA
Revisions to Original Budgeted Fund Balance ($5,525)
REVISED 9/30/11 Budgeted Ending Fund Balance $0
GASB 54
FY11 Final Budget Amendment
November 28, 2011
Commission Consent Item 201
Attachment 2
Attachment 2 - Budget Amendment Detail
11/28/11; Consent 201; Resolution 2011 -55
Anticipated
Difference in Beg
Actual Beg Fund
Restatement
Fund Balance from
Balance from
Prior Period
9/30/10 Fund
Other Governmental Funds
Projected to Actual
9/30/10 CAFR
Adjustment
Balance
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.
Storm Reserve Fund #114
As approved by City Commission on 9/27/10 Public Hearing Item 501:
GASB 54
10 /1 /10 Budgeted Beginning Fund Balance
$566,185
$353
$566,-,38
($566,538)
$0'
FYI I Budgeted Appropriation to (from) Fund Balance
$59,050
9/30/11 Budgeted Ending Fund Balance
$625,235
Amendments to be aooroved tonight to Original FY 2010 -2011 Budget (as aooroved on 9/27/10)
Increase transfer from Solid Waste Fund from 5 to 12 months $78,750 MYA
Eliminate remaining revenue budget due to fund closure (GASB 54) ($137,800) FYA
Revisions to Original Budgeted Fund Balance ($625,235)
REVISED 9/30/11 Budgeted Ending Fund Balance $0
Road Improvements Fund #115
As approved by City Commission on 9/27/10 Public Hearing Item 501
10/1/10 Budgeted Beg inning Fund Balance $1,293,102 $97,164 $1,390,266
FYI I 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) MYA
Remove transfer to 1999 Coast Fund for Magnolia Park - timing issue FY 2012 not FY 2011 $300,000 MYA
Reduce transfer out for Capital Projects Coordinator - division eliminated $49,000 MYA
Revisions to Original Budgeted Fund Balance ($618,836)
REVISED 9/30/11 Budgeted Ending Fund Balance
$526,322
FY11 Final Budget Amendment
November 28, 2011
Commission Consent Item 201
Attachment 2
Attachment 2 - Budget Amendment Detail
11/28/11; Consent 201; Resolution 2011 -55
Anticipated
Difference in Beg
Actual Beg Fund
Restatement
Fund Balance from
Balance from
Prior Period
9/30/10 Fund
Other Governmental Funds
Projected to Actual
9/30/10 CAFR
Adjustment
Balance
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.
Storm Reserve Fund #114
As approved by City Commission on 9/27/10 Public Hearing Item 501:
GASB 54
10 /1 /10 Budgeted Beginning Fund Balance
$566,185
$353
$566,-,38
($566,538)
$0'
FYI I Budgeted Appropriation to (from) Fund Balance
$59,050
9/30/11 Budgeted Ending Fund Balance
$625,235
Amendments to be aooroved tonight to Original FY 2010 -2011 Budget (as aooroved on 9/27/10)
Increase transfer from Solid Waste Fund from 5 to 12 months $78,750 MYA
Eliminate remaining revenue budget due to fund closure (GASB 54) ($137,800) FYA
Revisions to Original Budgeted Fund Balance ($625,235)
REVISED 9/30/11 Budgeted Ending Fund Balance $0
Road Improvements Fund #115
As approved by City Commission on 9/27/10 Public Hearing Item 501
10/1/10 Budgeted Beg inning Fund Balance $1,293,102 $97,164 $1,390,266
FYI I 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) MYA
Remove transfer to 1999 Coast Fund for Magnolia Park - timing issue FY 2012 not FY 2011 $300,000 MYA
Reduce transfer out for Capital Projects Coordinator - division eliminated $49,000 MYA
Revisions to Original Budgeted Fund Balance ($618,836)
REVISED 9/30/11 Budgeted Ending Fund Balance
$526,322
FY11 Final Budget Amendment
November 28, 2011
Commission Consent Item 201
Attachment 2
Attachment 2 - Budget Amendment Detail
11/28/11; Consent 201; Resolution 2011 -55
Other Governmental Funds
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.
Veteran's Memorial Fund #116
As approved by City Commission on 9/27/10 Public Hearing Item 501:
10 /1 A 0 Budgeted Beginning Fund Balance
FY'11 Budgeted Appropriation to (from) Fund Balance
9/30/11 Budgeted Ending Fund Balance
Anticipated
Difference m Beg Actual Beg Fund Restatement
Fund Balance from Balance from Prior Period 9/30/10 Fund
Projected to Actual 9/30/10 CAFR Adjustment Balance
($2,270)
$19,064
Amendments to be approved tonight to Original FY 2010 -2011 Budget (as approved on 9/27/10):
Donation revenue
Increase expenditure budget for engmvmgs
Eliminate remaining revenue budget due to fund closure (GASB 54)
Eliminate remaining expenditure budget due to fund closure (GASB 54)
$900 MYA
($900) MYA
($1,030) FYA
$3,300 FYA
Revisions to Original Budgeted Fund Balance
REVISED 9/30/11 Budgeted Ending Fund Balance
Community Events Fund #W
As approved by City Commission on 9/27/10 Public Hearing Item 501:
10 /1 A 0 Budgeted Beginning Fund Balance
FY'11 Budgeted Appropriation to (from) Fund Balance
9/30/11 Budgeted Ending Fund Balance
($19,064)
$0
$0 $0 $0
$0
$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 $250 MYA
Hometown Harvest revenue budget $4,350 MYA
Hometown Harvest expenditure budget - revenue neutral ($4,600) MYA
Treelighting revenue budget $5,600 MYA
Treelighting expenditure budget - revenue neutral ($5,600) MYA
July 4th donation revenue $10,545 MYA
July 4th expenditure budget - revenue neutral ($10,545) MYA
Eliminate remaining revenue /transfer budget due to fund closure (GASB 54) ($55,745) FYA
Eliminate remaining expenditure/transfer budget due to fund closure (GASB 54) $55,745 FYA
Revisions to Original Budgeted Fund Balance $0
REVISED 9/30/11 Budgeted Ending Fund Balance $0
GASB 54
FY11 Final Budget Amendment
November 28, 2011
Commission Consent Item 201
Attachment 2
Attachment 2 - Budget Amendment Detail
11/28/11; Consent 201; Resolution 2011 -55
Other Governmental Funds
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.
Anticipated
Difference in Beg Actual Beg Fund Restatement
Fund Balance from Balance from Prior Period 9/30/10 Fund
Projected to Actual 9/30/10 CAFR Adjustment Balance
Transportation Impact Fee Fund #140
As approved by City Commission on 9/27/10 Public Hearing Item 501:
10 /1 /10 Budgeted Beginning Fund Balance $550,661
FY'11 Budgeted Appropriation to (from) Fund Balance ($32,600)
9/30/11 Budgeted Ending Fund Balance $518,061
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 ($716)
Align impact fee revenue budget with actmis $15,951
Increase expenditure budget as result of impact revenue receipts ($5,350)
Revisions to Original Budgeted Fund Balance $9,885
REVISED 9/30/11 Budgeted Ending Fund Balance $527,946
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 $596,501
FY'11 Budgeted Appropriation to (from) Fund Balance ($570,000)
9/30/11 Budgeted Ending Fund Balance $26,501
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
($716)
($8,908)
MYA
MYA
MYA
MYA
$549,945
$587,593
FY11 Final Budget Amendment
November 28, 2011
Commission Consent Item 201
Attachment 2
Attachment 2 - Budget Amendment Detail
11/28/11; Consent 201; Resolution 2011 -55
Other Governmental Funds
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.
Public and Communication Services Tax Fund #172
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
Anticipated
Difference m Beg Actual Beg Fund Restatement
Fund Balance from Balance from Prior Period 9/30/10 Fund
Projected to Actual 9/30/10 CAFR Adjustment Balance
$0 $0
$0
$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
Eliminate remaining revenue /transfer budget due to fund closure (GASB 54) ($4,182,717) FYA
Eliminate remaining expenditure/transfer budget due to fund closure (GASB 54) $4,182,717 FYA
Revisions to Original Budgeted Fund Balance $0
REVISED 9/30/11 Budgeted Ending Fund Balance $0
Electric Franchise Fee Fund #174
As approved by City Commission on 9/27/10 Public Hearing Item 501:
10/1/10 Budgeted Beginning Fund Balance $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
Eliminate remaining revenue /transfer budget due to fund closure (GASB 54) ($1,950,000) FYA
Eliminate remaining expenditure/transfer budget due to fund closure (GASB 54) $1,950,000 FYA
Revisions to Original Budgeted Fund Balance $0
REVISED 9/30/11 Budgeted Ending Fund Balance $0
FY11 Final Budget Amendment
November 28, 2011
Commission Consent Item 201
Attachment 2
Attachment 2 - Budget Amendment Detail
11/28/11; Consent 201; Resolution 2011 -55
Other Governmental Funds
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.
TLBD Maintenance Fund #184
Anticipated
Difference m Beg Actual Beg Fund Restatement
Fund Balance from Balance from Prior Period 9/30/10 Fund
Projected to Actual 9/30/10 CAFR Adjustment Balance
As approved by City Commission on 9/27/10 Public Hearing Item 501:
10 /1 /10 Budgeted Beginning Fund Balance $290,017
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 $24,582
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
$24,582
$621 MYA
$25,203
$255,481
As approved by City Commission on 9/27/10 Public Hearing Item 501:
10 /1 /10 Budgeted Beginning Fund Balance $33,219
FY'11 Budgeted Appropriation to (from) Fund Balance ($1,849)
9/30/11 Budgeted Ending Fund Balance $31,370
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
Revisions to Original Budgeted Fund Balance
REVISED 9/30/11 Budgeted Ending Fund Balance
$6,228
$543 MYA
$6,771
$38,141
$314,599
$39,447
FY11 Final Budget Amendment
November 28, 2011
Commission Consent Item 201
Attachment 2
Attachment 2 - Budget Amendment Detail
11/28/11: Consent 201: Resolution 2011 -55
Other Governmental Funds
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.
1999 Debt Service Fund #215
As approved by City Commission on 9/27/10 Public Hearing Item 501:
10 /1 /10 Budgeted Beg inning Fund Balance
$138,843
FY'11 Budgeted Appropriation to (from) Fund Balance
($1,200)
9/30/11 Budgeted Ending Fund Balance
$137,643
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
$519
Increase transfer from General Fund for FY 11 debt service requirements due to refinance
$12,000
Increase principal/interest budget- timing differences due to refinance
($150,162)
Revisions to Original Budgeted Fund Balance ($137,643)
REVISED 9/30/11 Budgeted Ending Fund Balance $0
1999 Construction Capital Proiect Fund #305
Anticipated
Difference m Beg Actual Beg Fund Restatement
Fund Balance from Balance from Prior Period 9/30/10 Fund
Projected to Actual 9/30/10 CAFR Adjustment Balance
$519
FYA
FYA
As approved by City Commission on 9/27/10 Public Hearing Item 501:
10 /1 /10 Budgeted Beginning Fund Balance $899,622
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
$5,800
Reduce expenditures - CIP Magnolia Park $1,170,550 MYA
Remove transfer in from Road Imp Fund for Magnolia Park - timing issue FY 2012 not FY 2011 ($300,000) MYA
Reduce transfer out for Capital Projects Coordinator - division eliminated $10,500 MYA
Revisions to Original Budgeted Fund Balance $886,850
REVISED 9/30/11 Budgeted Ending Fund Balance $896,505
Utility/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 $869,523 $80,429
FY'11 Budgeted Appropriation to (from) Fund Balance ($859,143)
9/30/11 Budgeted Ending Fund Balance $10,380
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 $80,429
Reduce expenditure budget for Utility/PW Facility; significantly deferred until next year $811,943 MYA
Revisions to Original Budgeted Fund Balance $892,372
REVISED 9/30/11 Budgeted Ending Fund Balance $902,752
$139,362
$905,422
$949,952
FYI Final Budget Amendment
November 28, 2011
Commission Consent Item 201
Attachment 2
Attachment 2 - Budget Amendment Detail
11/28/11; Consent 201; Resolution 2011 -55
Other Governmental Funds
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.
Public and Communication Services Tax Fund #172
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
Anticipated
Difference m Beg Actual Beg Fund Restatement
Fund Balance from Balance from Prior Period 9/30/10 Fund
Projected to Actual 9/30/10 CAFR Adjustment Balance
$0 $0
$0
$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
Eliminate remaining revenue /transfer budget due to fund closure (GASB 54) ($4,182,717) FYA
Eliminate remaining expenditure/transfer budget due to fund closure (GASB 54) $4,182,717 FYA
Revisions to Original Budgeted Fund Balance $0
REVISED 9/30/11 Budgeted Ending Fund Balance $0
Electric Franchise Fee Fund #174
As approved by City Commission on 9/27/10 Public Hearing Item 501:
10/1/10 Budgeted Beginning Fund Balance $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
Eliminate remaining revenue /transfer budget due to fund closure (GASB 54) ($1,950,000) FYA
Eliminate remaining expenditure/transfer budget due to fund closure (GASB 54) $1,950,000 FYA
Revisions to Original Budgeted Fund Balance $0
REVISED 9/30/11 Budgeted Ending Fund Balance $0
FY11 Final Budget Amendment
November 28, 2011
Commission Consent Item 201
Attachment 2
Attachment 2 - Budget Amendment Detail
11/28/11; Consent 201; Resolution 2011 -55
Other Governmental Funds
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.
TLBD Maintenance Fund #184
Anticipated
Difference m Beg Actual Beg Fund Restatement
Fund Balance from Balance from Prior Period 9/30/10 Fund
Projected to Actual 9/30/10 CAFR Adjustment Balance
As approved by City Commission on 9/27/10 Public Hearing Item 501:
10 /1 /10 Budgeted Beginning Fund Balance $290,017
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 $24,582
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
$24,582
$621 MYA
$25,203
$255,481
As approved by City Commission on 9/27/10 Public Hearing Item 501:
10 /1 /10 Budgeted Beginning Fund Balance $33,219
FY'11 Budgeted Appropriation to (from) Fund Balance ($1,849)
9/30/11 Budgeted Ending Fund Balance $31,370
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
Revisions to Original Budgeted Fund Balance
REVISED 9/30/11 Budgeted Ending Fund Balance
$6,228
$543 MYA
$6,771
$38,141
$314,599
$39,447
FY11 Final Budget Amendment
November 28, 2011
Commission Consent Item 201
Attachment 2
Attachment 2 - Budget Amendment Detail
11/28/11: Consent 201: Resolution 2011 -55
Other Governmental Funds
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.
1999 Debt Service Fund #215
As approved by City Commission on 9/27/10 Public Hearing Item 501:
10 /1 /10 Budgeted Beg inning Fund Balance
$138,843
FY'11 Budgeted Appropriation to (from) Fund Balance
($1,200)
9/30/11 Budgeted Ending Fund Balance
$137,643
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
$519
Increase transfer from General Fund for FY 11 debt service requirements due to refinance
$12,000
Increase principal/interest budget- timing differences due to refinance
($150,162)
Revisions to Original Budgeted Fund Balance ($137,643)
REVISED 9/30/11 Budgeted Ending Fund Balance $0
1999 Construction Capital Proiect Fund #305
Anticipated
Difference m Beg Actual Beg Fund Restatement
Fund Balance from Balance from Prior Period 9/30/10 Fund
Projected to Actual 9/30/10 CAFR Adjustment Balance
$519
FYA
FYA
As approved by City Commission on 9/27/10 Public Hearing Item 501:
10 /1 /10 Budgeted Beginning Fund Balance $899,622
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
$5,800
Reduce expenditures - CIP Magnolia Park $1,170,550 MYA
Remove transfer in from Road Imp Fund for Magnolia Park - timing issue FY 2012 not FY 2011 ($300,000) MYA
Reduce transfer out for Capital Projects Coordinator - division eliminated $10,500 MYA
Revisions to Original Budgeted Fund Balance $886,850
REVISED 9/30/11 Budgeted Ending Fund Balance $896,505
Utility/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 $869,523 $80,429
FY'11 Budgeted Appropriation to (from) Fund Balance ($859,143)
9/30/11 Budgeted Ending Fund Balance $10,380
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 $80,429
Reduce expenditure budget for Utility/PW Facility; significantly deferred until next year $811,943 MYA
Revisions to Original Budgeted Fund Balance $892,372
REVISED 9/30/11 Budgeted Ending Fund Balance $902,752
$139,362
$905,422
$949,952
FYI Final Budget Amendment
November 28, 2011
Commission Consent Item 201
Attachment 2
Attachment 2 - Budget Amendment Detail
11/28/11; Consent 201; Resolution 2011 -55
Enterprise Funds
Difference in Actual Ending
(Note - As enterprise funds, the following'fund balances' are technically not their fund balances but rather a Capital Assets Beg Fund But Fund Balance as
projection of their year -end net assets less net capital.) (net of related from projected shown in the
debt) to actual 9/30/10 CAFR
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 - Ooeratine ( 43600):
As approved by City Commission on 9/27/10 Public Hearing Item 501:
10 /1 /10 Budgeted Beginning Fund Balance $3,669,465 $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 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 ($148,057)
Increased revenue budget- various (July review)
$130,200
MYA
Decreased expenditure budget- various (July review)
$189,630
MYA
Decrease grant revenue and loan proceeds related to reclaim plant (timing only)
($3,593,084)
MYA
Decrease expenditure budget related to reclaim plant (timing only)
$2,503,667
MYA
Reduce transfer out to Renewal & Replacement
$140,000
MYA
Reduce transfer out for Capital Projects Coordinator - division eliminated
$10,500
MYA
PO Rollovers #102017
($34,206)
MYA
Transfer from Community Event Fund
$318
MYA
Expenditure budget for overtime related to Community Events
($318)
MYA
Traffic accident insurance proceeds - fire hydrant
$3,984
MYA
Traffic accident expenditure budget - fire hydrant
($3,984)
MYA
Lightning strike insurance proceeds - water plant
$120,000
MYA /FYA
Lightning strike expenditure budget - waterplant
($120,000)
MYA /FYA
Further reduction to General Fund transfer related to Utility Billing division (1360)
$51,079
FYA
Revisions to Original Budgeted Fund Balance ($750,271)
REVISED 9/30/11 Budgeted Ending Fund Balance (exclusive of net capital) $2,290,881
FYI Final Budget Amendment
November 28, 2011
Commission Consent Item 201
Attachment 2
Attachment 2 - Budget Amendment Detail
11/28/11; Consent 201; Resolution 2011 -55
General Fund
Difference in
Beg Fund
Balance from
Actual Beg Fund
Anticipated
Projected to
Balance from 9130/10
Prior Period Restatement 9/30/10
Actual
CAFR
Adjustment Fund Balance
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
FY'11 Budgeted Appropriation to (from) Fund Balance
9/30/11 Budgeted Ending Fund Balance
GASB 54
$8,156,054 $637,151P. $8,793,205 $22,896 $8,816,101
($538,698)
$7,617,356
Amendments to be approved tonight to Original FY 2009 -2010 Budget (as approved on
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
($9,625) MYA
($23,993) MYA
($3,000) MYA
Additional Appropriation to (from) Fund Balance ( Rollovers
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 Coust Fund, Road Improvement Fund
Decrease expenditure budget General Gov't contingency
Increase FIR, 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
Decrease Finance expenditure budget - transferred to PD for fingerprint software
Increase PD expenditure budget - transferred from Finance
Donations - pole banners
Expenditure budget for pole banner program
Transfer from Community Event Fund
Expenditure budget for overtime related to Community Events (various divisions)
($36,6111)
$5,809 MYA
($5,809) MYA
$1,231 MYA
($1,231) MYA
$8,811 MYA
($8,811) MYA
$10,000 MYA
($10,000) MYA
$70,000 MYA
($70,000) MYA
$4,162 MYA
($4,162) MYA
$1,275 MYA
($1,275) MYA
$4,500 MYA
($4,500) MYA
($5,562) MYA
$5,562 MYA
$500 MYA
($500) MYA
$7,448 MYA
($7,448) MYA
FY 11 Final Budget Amendment
November 28, 2011
Commission Consent Item 201
Attachment 2
Attachment 2 - Budget Amendment Detail
11/28/11; Consent 201; Resolution 2011 -55
General Fund
Revenue Neutral:
Decreased transfer from Assessment Districts
Decreased expenditures related to Assessment Districts (insurance, clerk fees)
Insurance Settlements revenue
Insurance Settlements expenditures
Transfer in from 103 and 108 for fingerprint equipment
Expenditure budget for fingerprint equipment
Decrease expenditure budget General Gov't contingency - Commission Chambers' au
Commission Chambers audio system
Decrease expenditure budget General Gov't contingency - Seasonal banners
Seasonal banner expenditure budget (1525)
Inuurance proceeds - 1998 F F150
Vehicle repair
Increase transfer from Comm Events fund for overtime costs related to the July 4th eve
Increase expenditure budget for overtime costs related to the July 4th event
Inter - departmental expenditure budget movement for year -end budgetary compliance -
Operations FRS pension revisions (2240)
Inter - departmental expenditure budget movement for year -end budgetary compliance -
motorcycle division (2119)
Inter - departmental expenditure budget movement for year -end budgetary compliance -
(7230)
Additional Appropriation to (from) Fund Balance ( Revenue Neutrall
Difference in
$1,164 M
MYA
Beg Fund
($1,164) M
MYA
Balance from
Actual Beg Fund
Anticipated
Projected to
Balance from 9130/10
Prior Period Restatement 9/30/10
Actual
CAFR
Adjustment Fund Balance
dro $7,115 FYA
($7,115) FYA
$4,500 FYA
($4,500) FYA
$959 FYA
($959) FYA
nt $7,209 FYA
($7,209) FYA
Seminole Fire
($95,000) FYA
Police Department
($20,000) FYA
Parks & Grounds
$115,000 FYA
$0
Other:
Increased transfer from Medical Transport Fund - residual equity transfer to close fund
Increase CRA reimbursement revenue - Shepard Road Streetscape
Establish CRA project expenditure budget - Shepard Road Streetscape
Reduce transfer from W &S - Finance Utility Billing reductions (difference due to rollover)
Reduce Finance Utility Billing expenditure budget
Refine transfers in from 115, 305, 401 for final FY 11 Capital Projects Coordinator
GASB 54 related:
Increase revenue/transfer -in budget due to fund closures (GASB 54)
Increase expenditure /transfer budget due to fund closures (GASB 54)
Additional Appropriation to (from) Fund Balance (Other)
Revisions to Original Budgeted Appropriation to (from) Fund Balance
REVISED 9/30/11 Budgeted Ending Fund Balance
$20,539 MYA
$176,875 MYA
($165,604) MYA
($105,059) MYA/FYA
$114,684 MYA/FYA
$282 FYA
$1,053,898 FYA
($1,046,291) FYA
$49,324
$8,290,109
FY 11 Final Budget Amendment
November 28, 2011
Commission Consent Item 201
Attachment 2
$1,164 M
MYA
($1,164) M
MYA
$2,860 M
MYA
($2,860) M
MYA
$7,094 M
MYA/FYA
($7,094) M
MYA/FYA
Other:
Increased transfer from Medical Transport Fund - residual equity transfer to close fund
Increase CRA reimbursement revenue - Shepard Road Streetscape
Establish CRA project expenditure budget - Shepard Road Streetscape
Reduce transfer from W &S - Finance Utility Billing reductions (difference due to rollover)
Reduce Finance Utility Billing expenditure budget
Refine transfers in from 115, 305, 401 for final FY 11 Capital Projects Coordinator
GASB 54 related:
Increase revenue/transfer -in budget due to fund closures (GASB 54)
Increase expenditure /transfer budget due to fund closures (GASB 54)
Additional Appropriation to (from) Fund Balance (Other)
Revisions to Original Budgeted Appropriation to (from) Fund Balance
REVISED 9/30/11 Budgeted Ending Fund Balance
$20,539 MYA
$176,875 MYA
($165,604) MYA
($105,059) MYA/FYA
$114,684 MYA/FYA
$282 FYA
$1,053,898 FYA
($1,046,291) FYA
$49,324
$8,290,109
FY 11 Final Budget Amendment
November 28, 2011
Commission Consent Item 201
Attachment 2
Attachment 2 - Budget Amendment Detail
11/28/11; Consent 201; Resolution 2011 -55
Other Governmental Funds
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.
Special Law Enforcement Fund - Local #103
Anticipated
Difference m Beg Actual Beg Fund Restatement
Fund Balance from Balance from Prior Period 9/30/10 Fund
Projected to Actual 9/30/10 CAFR Adjustment Balance
As approved by City Commission on 9/27/10 Public Hearing Item 501:
10/1/10 Budgeted Beginning Fund Balance S34 ,956 $8,288
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
$8,200
MYA
Consent 202; March 14, 2011; vehicle purchase Ford Fusion
($7,750)
MYA
Proceeds for trade -in value - Jetta
$4,965
MYA
Add'1 expenditure budget for vehicle mitigated by trade -in value
($2,839)
MYA
Consent 204; May 9, 2011; vehicle purchase - Suzuki
($10,000)
MYA
Proceeds for trade -in value - Impalas (2)
$3,465
MYA
Add'1 expenditure budget for vehicle mitigated by trade -in value
($140)
MYA
Consent 201; July 25, 2011 - Transfer to General Fund - fingerprint equipment
($5,078)
MYA
Revisions to Original Budgeted Fund Balance ($889)
REVISED 9/30/11 Budgeted Ending Fund Balance $11,617
Transportation Improvement Fund #104
$43,244
As approved by City Commission on 9/27/10 Public Hearing Item 501:
10/1/10 Budgeted Beg gnnmg Fund Balance $511,657 $86,032 $597,689
FY'11 Budgeted Appropriation to (from) Fund Balance ($20,954)
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 9/30/10 CAFR $86,032
Consent 204; 11/15110 - Traffic Device repair (insurance proceeds received in prior FY) ($24,653) MYA
Consent 200; 1 /10 /11 - Street resurfacing ($33,160) MYA
Increase budgeted insurance proceeds (traffic pole) $1,000 FYA
Increase budgeted expenditures related to insurance claim ($1,000) FYA
Revisions to Original Budgeted Fund Balance $28,219
REVISED 9/30/11 Budgeted Ending Fund Balance $518,922
FYI Final Budget Amendment
November 28, 2011
Commission Consent Item 201
Attachment 2
Attachment 2 - Budget Amendment Detail
11/28/11; Consent 201; Resolution 2011 -55
Other Governmental Funds
Anticipated
Difference m Beg Actual Beg Fund Restatement
Fund Balance from Balance from Prior Period 9/30/10 Fund
Projected to Actual 9/30/10 CAFR Adjustment Balance
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.
Solid Waste/Recycling Fund #107
As approved by City Commission on 9/27/10 Public Hearing Item 501:
10 /1 A 0 Budgeted Beg inning Fund Balance $916,976
FYI I Budgeted Appropriation to (from) Fund Balance ($17,100)
9/30/11 Budgeted Ending Fund Balance $899,876
Amendments to be approved tonight to Original FY 2010 -2011 Budget (as approved on 9/27/10)
Increase transfer to the Storm Reserve Fund from 5 to 12 months ($78,750) MYA
Eliminate transfer to Storm Reserve due to 9114 fund closure (GASB 54) $135,000 FYA
Increase expenditure budget due to 9114 fund closure (GASB 54) ($3,000) FYA
Increase revenue budget due to 9114 fund closure (GASB 54) $4,800 FYA
Revisions to Original Budgeted Fund Balance $1,169,954
REVISED 9/30/11 Budgeted Ending Fund Balance $2,069,830
Special Law Enforcement Trust Fund - Federal #108
As approved by City Commission on 9/27/10 Public Hearing Item 501
10/1 A 0 Budgeted Beginning Fund Balance
$34,668
$3,766
FYI I Budgeted Appropriation to (from) Fund Balance
($22,637)
9/30/11 Budgeted Ending Fund Balance
$12,031
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)
MYA
Proceeds for trade -in value - Monte Carlo
$4,175
MYA
Addl vehicle capitalization budget which was mitigated by Monte Carlo trade -in value
($2,619)
MYA
Consent 201; July 25, 2011 - Transfer to General Fund - fingerprint equipment
($5,078)
MYA
Reduce that portion of fingerprint costs attributable to future periods (maint agreement)
$3,062
FYA
Align budget with actual confiscated property receipts
$21,000
FYA
Revisions to Original Budgeted Fund Balance $18,336
REVISED 9/30/11 Budgeted Ending Fund Balance $30,367
$38,434
GASB 54
FY11 Final Budget Amendment
November 28, 2011
Commission Consent Item 201
Attachment 2
Attachment 2 - Budget Amendment Detail
11/28/11; Consent 201; Resolution 2011 -55
Other Governmental Funds
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.
Emergencv & Disaster Relief Fund #109
Anticipated
Difference m Beg Actual Beg Fund Restatement
Fund Balance from Balance from Prior Period 9/30/10 Fund
Projected to Actual 9/30/10 CAFR Adjustment Balance
As approved by City Commission on 9/27/10 Public Hearing Item 501:
10 /1 A 0 Budgeted Beginning Fund Balance $118,941
FY'11 Budgeted Appropriation to (from) Fund Balance ($30,500)
9/30/11 Budgeted Ending Fund Balance $88,441
Amendments to be aooroved tonight to Original FY 2010 -2011 Budget (as aooroved on 9/27/10)
Decrease expenditure budget for arbitrage services $2,500 MYA
Decrease expenditure budget for consulting services - Beck Disaster Recovery $27,000 MYA
Eliminate remaining revenue budget due to fund closure (GASB 54) ($2,000) FYA
Eliminate remaining expenditure budget due to fund closure (GASB 54) $3,000 FYA
Revisions to Original Budgeted Fund Balance ($88,441)
REVISED 9/30/11 Budgeted Ending Fund Balance $0
HOA Proiect Fund #112
As approved by City Commission on 9/27/10 Public Hearing Item 501:
10 /1 /10 Budgeted Beginning Fund Balance $5,569
FY'11 Budgeted Appropriation to (from) Fund Balance ($44)
9/30/11 Budgeted Ending Fund Balance $5,525
Amendments to be aooroved tonight to Original FY 2010 -2011 Budget (as aooroved on 9/27/10)
Eliminate remaining revenue /transfer budget due to fund closure (GASB 54) ($30) FYA
Eliminate remaining expenditure/transfer budget due to fund closure (GASB 54) $74 FYA
Revisions to Original Budgeted Fund Balance ($5,525)
REVISED 9/30/11 Budgeted Ending Fund Balance $0
GASB 54
FY11 Final Budget Amendment
November 28, 2011
Commission Consent Item 201
Attachment 2
Attachment 2 - Budget Amendment Detail
11/28/11; Consent 201; Resolution 2011 -55
Anticipated
Difference in Beg
Actual Beg Fund
Restatement
Fund Balance from
Balance from
Prior Period
9/30/10 Fund
Other Governmental Funds
Projected to Actual
9/30/10 CAFR
Adjustment
Balance
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.
Storm Reserve Fund #114
As approved by City Commission on 9/27/10 Public Hearing Item 501:
GASB 54
10 /1 /10 Budgeted Beginning Fund Balance
$566,185
$353
$566,-,38
($566,538)
$0'
FYI I Budgeted Appropriation to (from) Fund Balance
$59,050
9/30/11 Budgeted Ending Fund Balance
$625,235
Amendments to be aooroved tonight to Original FY 2010 -2011 Budget (as aooroved on 9/27/10)
Increase transfer from Solid Waste Fund from 5 to 12 months $78,750 MYA
Eliminate remaining revenue budget due to fund closure (GASB 54) ($137,800) FYA
Revisions to Original Budgeted Fund Balance ($625,235)
REVISED 9/30/11 Budgeted Ending Fund Balance $0
Road Improvements Fund #115
As approved by City Commission on 9/27/10 Public Hearing Item 501
10/1/10 Budgeted Beg inning Fund Balance $1,293,102 $97,164 $1,390,266
FYI I 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) MYA
Remove transfer to 1999 Coast Fund for Magnolia Park - timing issue FY 2012 not FY 2011 $300,000 MYA
Reduce transfer out for Capital Projects Coordinator - division eliminated $49,000 MYA
Revisions to Original Budgeted Fund Balance ($618,836)
REVISED 9/30/11 Budgeted Ending Fund Balance
$526,322
FY11 Final Budget Amendment
November 28, 2011
Commission Consent Item 201
Attachment 2
Attachment 2 - Budget Amendment Detail
11/28/11; Consent 201; Resolution 2011 -55
Anticipated
Difference in Beg
Actual Beg Fund
Restatement
Fund Balance from
Balance from
Prior Period
9/30/10 Fund
Other Governmental Funds
Projected to Actual
9/30/10 CAFR
Adjustment
Balance
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.
Storm Reserve Fund #114
As approved by City Commission on 9/27/10 Public Hearing Item 501:
GASB 54
10 /1 /10 Budgeted Beginning Fund Balance
$566,185
$353
$566,-,38
($566,538)
$0'
FYI I Budgeted Appropriation to (from) Fund Balance
$59,050
9/30/11 Budgeted Ending Fund Balance
$625,235
Amendments to be aooroved tonight to Original FY 2010 -2011 Budget (as aooroved on 9/27/10)
Increase transfer from Solid Waste Fund from 5 to 12 months $78,750 MYA
Eliminate remaining revenue budget due to fund closure (GASB 54) ($137,800) FYA
Revisions to Original Budgeted Fund Balance ($625,235)
REVISED 9/30/11 Budgeted Ending Fund Balance $0
Road Improvements Fund #115
As approved by City Commission on 9/27/10 Public Hearing Item 501
10/1/10 Budgeted Beg inning Fund Balance $1,293,102 $97,164 $1,390,266
FYI I 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) MYA
Remove transfer to 1999 Coast Fund for Magnolia Park - timing issue FY 2012 not FY 2011 $300,000 MYA
Reduce transfer out for Capital Projects Coordinator - division eliminated $49,000 MYA
Revisions to Original Budgeted Fund Balance ($618,836)
REVISED 9/30/11 Budgeted Ending Fund Balance
$526,322
FY11 Final Budget Amendment
November 28, 2011
Commission Consent Item 201
Attachment 2
Attachment 2 - Budget Amendment Detail
11/28/11; Consent 201; Resolution 2011 -55
Other Governmental Funds
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.
Veteran's Memorial Fund #116
As approved by City Commission on 9/27/10 Public Hearing Item 501:
10 /1 A 0 Budgeted Beginning Fund Balance
FY'11 Budgeted Appropriation to (from) Fund Balance
9/30/11 Budgeted Ending Fund Balance
Anticipated
Difference m Beg Actual Beg Fund Restatement
Fund Balance from Balance from Prior Period 9/30/10 Fund
Projected to Actual 9/30/10 CAFR Adjustment Balance
($2,270)
$19,064
Amendments to be approved tonight to Original FY 2010 -2011 Budget (as approved on 9/27/10):
Donation revenue
Increase expenditure budget for engmvmgs
Eliminate remaining revenue budget due to fund closure (GASB 54)
Eliminate remaining expenditure budget due to fund closure (GASB 54)
$900 MYA
($900) MYA
($1,030) FYA
$3,300 FYA
Revisions to Original Budgeted Fund Balance
REVISED 9/30/11 Budgeted Ending Fund Balance
Community Events Fund #W
As approved by City Commission on 9/27/10 Public Hearing Item 501:
10 /1 A 0 Budgeted Beginning Fund Balance
FY'11 Budgeted Appropriation to (from) Fund Balance
9/30/11 Budgeted Ending Fund Balance
($19,064)
$0
$0 $0 $0
$0
$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 $250 MYA
Hometown Harvest revenue budget $4,350 MYA
Hometown Harvest expenditure budget - revenue neutral ($4,600) MYA
Treelighting revenue budget $5,600 MYA
Treelighting expenditure budget - revenue neutral ($5,600) MYA
July 4th donation revenue $10,545 MYA
July 4th expenditure budget - revenue neutral ($10,545) MYA
Eliminate remaining revenue /transfer budget due to fund closure (GASB 54) ($55,745) FYA
Eliminate remaining expenditure/transfer budget due to fund closure (GASB 54) $55,745 FYA
Revisions to Original Budgeted Fund Balance $0
REVISED 9/30/11 Budgeted Ending Fund Balance $0
GASB 54
FY11 Final Budget Amendment
November 28, 2011
Commission Consent Item 201
Attachment 2
Attachment 2 - Budget Amendment Detail
11/28/11; Consent 201; Resolution 2011 -55
Other Governmental Funds
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.
Anticipated
Difference in Beg Actual Beg Fund Restatement
Fund Balance from Balance from Prior Period 9/30/10 Fund
Projected to Actual 9/30/10 CAFR Adjustment Balance
Transportation Impact Fee Fund #140
As approved by City Commission on 9/27/10 Public Hearing Item 501:
10 /1 /10 Budgeted Beginning Fund Balance $550,661
FY'11 Budgeted Appropriation to (from) Fund Balance ($32,600)
9/30/11 Budgeted Ending Fund Balance $518,061
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 ($716)
Align impact fee revenue budget with actmis $15,951
Increase expenditure budget as result of impact revenue receipts ($5,350)
Revisions to Original Budgeted Fund Balance $9,885
REVISED 9/30/11 Budgeted Ending Fund Balance $527,946
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 $596,501
FY'11 Budgeted Appropriation to (from) Fund Balance ($570,000)
9/30/11 Budgeted Ending Fund Balance $26,501
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
($716)
($8,908)
MYA
MYA
MYA
MYA
$549,945
$587,593
FY11 Final Budget Amendment
November 28, 2011
Commission Consent Item 201
Attachment 2
Attachment 2 - Budget Amendment Detail
11/28/11; Consent 201; Resolution 2011 -55
Other Governmental Funds
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.
Public and Communication Services Tax Fund #172
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
Anticipated
Difference m Beg Actual Beg Fund Restatement
Fund Balance from Balance from Prior Period 9/30/10 Fund
Projected to Actual 9/30/10 CAFR Adjustment Balance
$0 $0
$0
$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
Eliminate remaining revenue /transfer budget due to fund closure (GASB 54) ($4,182,717) FYA
Eliminate remaining expenditure/transfer budget due to fund closure (GASB 54) $4,182,717 FYA
Revisions to Original Budgeted Fund Balance $0
REVISED 9/30/11 Budgeted Ending Fund Balance $0
Electric Franchise Fee Fund #174
As approved by City Commission on 9/27/10 Public Hearing Item 501:
10/1/10 Budgeted Beginning Fund Balance $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
Eliminate remaining revenue /transfer budget due to fund closure (GASB 54) ($1,950,000) FYA
Eliminate remaining expenditure/transfer budget due to fund closure (GASB 54) $1,950,000 FYA
Revisions to Original Budgeted Fund Balance $0
REVISED 9/30/11 Budgeted Ending Fund Balance $0
FY11 Final Budget Amendment
November 28, 2011
Commission Consent Item 201
Attachment 2
Attachment 2 - Budget Amendment Detail
11/28/11; Consent 201; Resolution 2011 -55
Other Governmental Funds
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.
TLBD Maintenance Fund #184
Anticipated
Difference m Beg Actual Beg Fund Restatement
Fund Balance from Balance from Prior Period 9/30/10 Fund
Projected to Actual 9/30/10 CAFR Adjustment Balance
As approved by City Commission on 9/27/10 Public Hearing Item 501:
10 /1 /10 Budgeted Beginning Fund Balance $290,017
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 $24,582
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
$24,582
$621 MYA
$25,203
$255,481
As approved by City Commission on 9/27/10 Public Hearing Item 501:
10 /1 /10 Budgeted Beginning Fund Balance $33,219
FY'11 Budgeted Appropriation to (from) Fund Balance ($1,849)
9/30/11 Budgeted Ending Fund Balance $31,370
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
Revisions to Original Budgeted Fund Balance
REVISED 9/30/11 Budgeted Ending Fund Balance
$6,228
$543 MYA
$6,771
$38,141
$314,599
$39,447
FY11 Final Budget Amendment
November 28, 2011
Commission Consent Item 201
Attachment 2
Attachment 2 - Budget Amendment Detail
11/28/11: Consent 201: Resolution 2011 -55
Other Governmental Funds
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.
1999 Debt Service Fund #215
As approved by City Commission on 9/27/10 Public Hearing Item 501:
10 /1 /10 Budgeted Beg inning Fund Balance
$138,843
FY'11 Budgeted Appropriation to (from) Fund Balance
($1,200)
9/30/11 Budgeted Ending Fund Balance
$137,643
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
$519
Increase transfer from General Fund for FY 11 debt service requirements due to refinance
$12,000
Increase principal/interest budget- timing differences due to refinance
($150,162)
Revisions to Original Budgeted Fund Balance ($137,643)
REVISED 9/30/11 Budgeted Ending Fund Balance $0
1999 Construction Capital Proiect Fund #305
Anticipated
Difference m Beg Actual Beg Fund Restatement
Fund Balance from Balance from Prior Period 9/30/10 Fund
Projected to Actual 9/30/10 CAFR Adjustment Balance
$519
FYA
FYA
As approved by City Commission on 9/27/10 Public Hearing Item 501:
10 /1 /10 Budgeted Beginning Fund Balance $899,622
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
$5,800
Reduce expenditures - CIP Magnolia Park $1,170,550 MYA
Remove transfer in from Road Imp Fund for Magnolia Park - timing issue FY 2012 not FY 2011 ($300,000) MYA
Reduce transfer out for Capital Projects Coordinator - division eliminated $10,500 MYA
Revisions to Original Budgeted Fund Balance $886,850
REVISED 9/30/11 Budgeted Ending Fund Balance $896,505
Utility/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 $869,523 $80,429
FY'11 Budgeted Appropriation to (from) Fund Balance ($859,143)
9/30/11 Budgeted Ending Fund Balance $10,380
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 $80,429
Reduce expenditure budget for Utility/PW Facility; significantly deferred until next year $811,943 MYA
Revisions to Original Budgeted Fund Balance $892,372
REVISED 9/30/11 Budgeted Ending Fund Balance $902,752
$139,362
$905,422
$949,952
FYI Final Budget Amendment
November 28, 2011
Commission Consent Item 201
Attachment 2
Attachment 2 - Budget Amendment Detail
11/28/11; Consent 201; Resolution 2011 -55
Enterprise Funds
Difference in Actual Ending
(Note - As enterprise funds, the following'fund balances' are technically not their fund balances but rather a Capital Assets Beg Fund But Fund Balance as
projection of their year -end net assets less net capital.) (net of related from projected shown in the
debt) to actual 9/30/10 CAFR
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 - Ooeratine ( 43600):
As approved by City Commission on 9/27/10 Public Hearing Item 501:
10 /1 /10 Budgeted Beginning Fund Balance $3,669,465 $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 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 ($148,057)
Increased revenue budget- various (July review)
$130,200
MYA
Decreased expenditure budget- various (July review)
$189,630
MYA
Decrease grant revenue and loan proceeds related to reclaim plant (timing only)
($3,593,084)
MYA
Decrease expenditure budget related to reclaim plant (timing only)
$2,503,667
MYA
Reduce transfer out to Renewal & Replacement
$140,000
MYA
Reduce transfer out for Capital Projects Coordinator - division eliminated
$10,500
MYA
PO Rollovers #102017
($34,206)
MYA
Transfer from Community Event Fund
$318
MYA
Expenditure budget for overtime related to Community Events
($318)
MYA
Traffic accident insurance proceeds - fire hydrant
$3,984
MYA
Traffic accident expenditure budget - fire hydrant
($3,984)
MYA
Lightning strike insurance proceeds - water plant
$120,000
MYA /FYA
Lightning strike expenditure budget - waterplant
($120,000)
MYA /FYA
Further reduction to General Fund transfer related to Utility Billing division (1360)
$51,079
FYA
Revisions to Original Budgeted Fund Balance ($750,271)
REVISED 9/30/11 Budgeted Ending Fund Balance (exclusive of net capital) $2,290,881
FYI Final Budget Amendment
November 28, 2011
Commission Consent Item 201
Attachment 2
Attachment 2 - Budget Amendment Detail
11/28/11; Consent 201; Resolution 2011 -55
Enterprise Funds
Difference in Actual Ending
(Note - As enterprise funds, the following'fund balances' are technically not their fund balances but rather a Capital Assets Beg Fund But Fund Balance as
projection of their year -end net assets less net capital.) (net of related from projected shown in the
debt) to actual 9/30/10 CAFR
Water and Sewer Utility Fund - Renewal and Replacement ( 43610):
As approved by City Commission on 9/27/10 Public Hearing Item 501
10 /1 /10 Budgeted Beginning Fund Balance $686,812 $20,793
FY'11 Budgeted Appropriation to (from) Fund Balance $0
9/30/11 Budgeted Ending Fund Balance $686,812
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 $20,793
Decrease transfer in from W &S Operating - excessive for bond covenant compliance ($140,000) MYA
Revisions to Original Budgeted Fund Balance ($119,207)
REVISED 9/30/11 Budgeted Ending Fund Balance $567,605
Water and Sewer Utility Fund - 2000 Construction ( 43640
As approved by City Commission on 9/27/10 Public Hearing Item 501:
10 /1 /10 Budgeted Beginning Fund Balance $205,567 $31,413
FY'l l Budgeted Appropriation to (from) Fund Balance ($204,067)
9/30/11 Budgeted Ending Fund Balance $1,500
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 $31,413
$707,605
$236,980
PO Rollovers #100786 ($26,694) MYA
Reduce expenditure budget for East Force Main Improvements - deferred to FY12 $194,000 MYA
Revisions to Original Budgeted Fund Balance $198,719
REVISED 9/30/11 Budgeted Ending Fund Balance $200,219
Not requiring amendment:
Water and Sewer - Revenue Generation ( 43620) $0
Water and Sewer - Service Availability ( 4402) $0
Total Water & Sewer "Fund Balance" (ties to CAFR) - $13,910,505
FYI Final Budget Amendment
November 28, 2011
Commission Consent Item 201
Attachment 2
Attachment 2 - Budget Amendment Detail
11/28/11; Consent 201; Resolution 2011 -55
Enterprise Funds
Difference in Actual Ending
(Note - As enterprise funds, the following'fund balances' are technically not their fund balances but rather a Capital Assets Beg Fund But Fund Balance as
projection of their year -end net assets less net capital.) (net of related from projected shown in the
debt) to actual 9/30/10 CAFR
Develonment Services Fund 4420
As approved by City Commission on 9/27/10 Public Hearing Item 501:
10 /1 /10 Budgeted Beginning Fund Balance ($458,940)
FY'11 Budgeted Appropriation to (from) Fund Balance ($233,750)
9/30/11 Budgeted Ending Fund Balance ($692,690)
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 $61,646
Revenue Reductions per year-end actuals ($106,000) FYA
Expenditure reductions per year -end actuals $23,000 FYA
Revisions to Original Budgeted Fund Balance ($21,354)
REVISED 9/30/11 Budgeted Ending Fund Balance (exclusive of net capital) ($714,044)
Stormwater Utility Fund 4430
$61,646 ($397,294)
As approved by City Commission on 9/27/10 Public Hearing Item 501:
10 /1 /10 Budgeted Beginning Fund Balance $778,322 $6,391,296 $146,992 $7,316,610
FY'11 Budgeted Appropriation to (from) Fund Balance ($150,607)
9/30/11 Budgeted Ending Fund Balance $627,715
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 $146,992
PO Rollover #102922 Camp Dresser, piping for drainage ditches ($24,228) MYA
Consent 200; April 25, 2011 - street sweeper ($9,500) MYA
Transfer from Community Event Fund $104 MYA
Expenditure budget for overtime related to Community Events ($104) MYA
SJRWMD grant revenue budget- revise to reflect actuals at completion ofSolary Canal project ($853,950) MYA
SJRWMD grant expenditure budget- revise to reflect actuals at completion ofSolary Canal project $853,950 MYA
Revisions to Original Budgeted Fund Balance $113,264
REVISED 9/30/11 Budgeted Ending Fund Balance (exclusive of net capital) $740,979
FY11 Final Budget Amendment
November 28, 2011
Commission Consent Item 201
Attachment 2
Attachment 3 - General Fund Budget Amendment Summary
11/28/11; Consent 201; Resolution 2011 -55
Supplemental
Appropriations
Division #
General Fund Revenues & Transfers $
17/92 CRA - Shepard Road Streetscape Project reimbursement
Increased transfer from Medical Transport - residual equity transfer
Increase transfer from Special Law Enforcement Funds - fingerprint equipment
COPS Grant revenue
Misc revenue (reduction of Lexon escrow)
Reduce transfer from Assessment Districts
Reduce transfer from W &S - Finance Utility Billing reductions
Auto Salvage proceeds - scrap metal
Reduce 'transfers in' for eliminated position - Capital Projects Coordinator
Insurance Settlements
Donation for Banners
Transfer from Community Event Fund
Increase revenue/transfer -in budget due to fund closures (GASB 54)
Refine transfers in from 115, 305, 401 - FY 11 Capital Project Coord
hiusrance proceeds - 1998 F F150
General Fund Revenues & Transfers
FYII Commission
Original Approved
Annual Interdepartmental Amendmentsto
Budget Trans ers Appropriation
16,138,136
$ 16,138,136 $ $ $ $ ( 22,103) $ 1,053,898 $ 92,637 $ 17,262,568
General Fund Expenditures
Other
FYII
Revenue
Requests
Amended
PO
Neutral
to Amend
Annual
Rollovers
Changes
GASB 54 Appropriation
Budget
$
845
$ 16,138,136
845
City Manager
$ 176,875
$ 176,875
314,805
$ 410
$ 20,539
$ 20,539
$
7,094
$
$ 7,094
$
5,809
238,385
$ 5,809
$
10,000
246,000
$ 10,000
$
(1,164)
Finance & Admin Services - General
$ (1,164)
$
651,346
$ (105,059)
$ (105,059)
$
1,231
1310
$ 1,231
$
(70,000)
$
$ (70,000)
$
8,811
$
$ 8,811
$
500
818,877
$ 500
$
14,657
129,959
$ 14,657
$
$
1,053,898
$ 1,053,898
$
173,747
$ 282
$ 282
$
959
1360
$ 959
$ 16,138,136 $ $ $ $ ( 22,103) $ 1,053,898 $ 92,637 $ 17,262,568
General Fund Expenditures
City Commission
1100
$
120,487
$ 8,381
$
128,868
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
$ 4,735
$
818,877
Information Systems -Re cords Mgmt
1342
$
129,959
$ 9
$
129,968
Information Systems - KIVAIGIS
1343
$
173,747
$
173,747
Finance & Admin Services - Utility Billing
1360
$
736,123
$ 9,625 $ (114,684) $
631,064
Comm Development- Administration
1510
$
214,347
$ 2,660
$
217,007
Comm Development- Planning
1515
$
113,771
$ 400
$
114,171
Comm Development- DevelopmentReview
1520
$
102,024
$
102,024
Comm Development- Urban Beautification
1525
$
726,209
$ (3,737)
$ 8,245 $ 1,374 $ 165,604 $
897,695
Comm Development - Streedighting
1526
$
445,500
$ 5,177
$
450,677
General Govermnent - General
1900
$
438,435
$ (17,043)
$ 1,049,000 $
1,470,392
Information Services - City Hall
1910
$
31,150
$ (244)
$
30,906
FY11 Final Budget Amendment
November 28, 2011
Commission Consent Item 201
Attachment 3
Attachment 3 - General Fund Budget Amendment Summary
11/28/11; Consent 201; Resolution 2011 -55
Bu dgeted Approp to (from) Fund Balance $ ( 538,698) $ - $ - $ ( 36,618) $ - $ 7,607 $ 41,717 S (525,992)
FY11 Final Budget Amendment
November 28, 2011
Commission Consent Item 201
Attachment 3
Supplemental
Appropriations
FYII
Commission
Other
FYII
Original
Approved
Revenue
Requests
Amended
Annual
Interdepartmental
Amendmentsto
PO
Neutral
to Amend
Annual
Division #
Budget
Trans ers
Appropriation
Rollovers
Changes
GASB 54 Appropriation
Budget
Finance &AdminServices - Risk Management
1920
$
342,000
$
(789)
$ 341,211
Police - Chief
2110
$
344,282
$ (38)
$
7,094
$ 351,338
Police - Criminal Investigations
2113
$
1,018,178
$ (1,989)
$
1,863
$ 1,018,052
Police - Operations Support
2114
$
294,497
$ (1,050)
$
6,903
$ 300,350
Police - Operations
2115
$
3,103,314
$ (4,732)
$ 26,993 $
5,215
$ 3,130,790
Police - Information Services
2116
$
942,137
$ 3,100
$
472
$ 945,709
Police - Tech Services
2117
$
413,413
$ 6,681
$ 420,094
Police - CodeEnforcement
2118
$
544,656
$ 4,000
$
129
$ 548,785
Police - Motorcycle
2119
$
386,191
$ 20,772
$
2,616
$ 409,579
Police - Canine
2120
$
148,560
$ (772)
$ 147,788
Police - Professional Standards
2121
$
186,909
$ (410)
$
642
$ 187,141
Fire - Operations
2240
$
-
$ 95,000
$ 95,000
PublicWorks - Administration
4410
$
166,217
$ (1,400)
$
959
$ 165,776
Public Works - Roads & ROW
4412
$
614,426
$ 1,300
$
12,480
$ 628,206
Public Works - Fleet
4413
$
210,347
$ 100
$ 210,447
PublicWorks - Facilities
4414
$
191,841
$
117
$ 191,958
Public Works- Capital Projects
4415
$
83,478
$
(70,000)
$ 13,478
P&R - Administration
7200
$
234,675
$ (3,940)
$
188 $
(35,000)
$ 195,923
P&R - Athletics
7210
$
216,591
$ 130
$
59
$ 216,780
P&R - AthleticsLeague
7211
$
51,000
$ 5,000
$ 56,000
P&R - AthleticsPartnerships
7212
$
36,200
$ 36,200
P&R - Parks & Grounds
7230
$
1,002,950
$ (115,140)
$
2,023
$ 889,833
P&R - Programs
7240
$
189,746
$ 10
$
56 $
(250)
$ 189,562
P&R - Seniors
7250
$
205,632
$ 2,342
$ 207,974
P&R - Senior Center Pool
7251
$
77,909
$ (3,402)
$ 74,507
P&R - CommunityEvents
7260
$
-
$
31,167
$ 31,167
P&R - Hound Ground
7270
$
20,557
$ 20,557
P&R - Splash Playgrounds
7280
$
54,923
$ 54,923
General Fund Expenditures
$
16,676,834
$ $
$ 36,618 $
(22,103) $
1,046,291 $ 50,920
S 17,788,560
Bu dgeted Approp to (from) Fund Balance $ ( 538,698) $ - $ - $ ( 36,618) $ - $ 7,607 $ 41,717 S (525,992)
FY11 Final Budget Amendment
November 28, 2011
Commission Consent Item 201
Attachment 3
RESOLUTION NUMBER 2011 -55
A RESOLUTION OF THE CITY COMMISSION OF THE CITY OF
WINTER SPRINGS FLORIDA, AMENDING THE FISCAL YEAR
2010 -2011 BUDGET; PROVIDING FOR SEVERABILITY, REPEAL
OF PRIOR INCONSISTENT RESOLUTIONS, AND AN
EFFECTIVE DATE.
WHEREAS, Section 7.05 of the City Charter provides that the annual City
budget may be amended by Resolution duly adopted by the Commission; and
WHEREAS, the City Commission of the City of Winter Springs deems that this
Resolution is in the best interests of the public health, safety, and welfare of the citizens
of Winter Springs.
NOW, THEREFORE, BE IT RESOLVED BY THE CITY COMMISSION
OF THE CITY OF WINTER SPRINGS, SEMINOLE COUNTY, FLORIDA, AS
FOLLOWS:
Section 1. Incorporation of Recitals. The foregoing recitals are deemed true and
correct and are hereby fully incorporated by this reference.
Section 2. That the Fiscal Year 2010 -2011 City Budgets are amended as provided in
Attachments 2 and 3 attached hereto.
Section 3. Repeal of Prior Inconsistent Resolutions. All prior resolutions or parts
of resolutions in conflict herewith are hereby repealed to the extent of the conflict.
Section 4. Severability. If any section, subsection, sentence, clause, phrase, word,
or portion of this Resolution is for any reason held invalid or unconstitutional by any
court of competent jurisdiction, such portion shall be deemed a separate, distinct and
independent provision and such holding shall not affect the validity of the remaining
portion hereto.
Section 5. Effective Date. This Resolution shall become effective immediately
upon adoption by the City Commission of the City of Winter Springs, Florida.
RESOLVED by the City Commission of the City of Winter Springs, Florida, in a
regular meeting assembled on the 28th day of November, 2011.
CHARL Or IF " - Y:, Mayor
City of Winter Springs, Florida
Resolution 2011 -55
Page 1 of 2
AT S $.
•1 i :} A LORENZO - LUACES, City Clerk
Approved as to legal form and sufficiency for
the City of Winter Springs only:
THONY A. GARGANESE, City Attorney
City of Winter Springs, Florida
Resolution 2011 -55
Page 2 of 2