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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