HomeMy WebLinkAbout2014 11 17 Consent 301 Resolution 2014-22, FY14 Budget Amendment COMMISSION AGENDA
Informational
Consent X
ITEM 301 Public Hearings
g
Regular
November 17, 2014 KS SB
Regular Meeting City Manager Department
REQUEST:
City Manager is requesting that the Commission consider approval of Resolution 2014-22
amending the Fiscal Year 2013-2014 Budget.
SYNOPSIS:
This agenda item is needed to amend the Fiscal Year 2013-2014 Budget for those funds
which vary from the originally adopted budget. 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
• Fiscal Year 2013-2014 agenda items with fiscal impact
CONSIDERATIONS:
The City Charter provides that the Commission may amend the budget by resolution.
Please note that only those funds requiring budget adjustment are included herein.
Part of the normal course of operations at fiscal year-end is the accrual of revenues and
expenses. The accruals are necessary and required for aligning 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 that
necessitate amending the expenditure budget or the appropriation to or from fund balance.
This resolution formalizes the fiscal impact of those actions.
This budget amendment allows for debt reductions via increased transfers from the General
Consent 301 PAGE 1 OF 2- November 17,2014
Fund to debt service funds 201 (2003 Debt Service Fund) and 202 (1999 Debt Service
Fund) and an accelerated debt payment for the past service liability of the City's defined
benefit plan in the amount of three hundred thousand dollars. Such debt reductions are
possible due to favorable budget variances in the affected funds.
Shown in Attachment 2 are the final budgeted ending fund balances for all funds requiring
amendment for the 2013-2014 fiscal year. Please note: these are budgeted figures only, not
to be confused with audited financial statements which will be available by the end of
March 2015. State statute requires that the final budget amendment be formalized by
November 29, 2014 [Section 166.241 F.S.].
FISCAL IMPACT:
This agenda item amends the Fiscal Year 2013-2014 budget. Although the FY 2013-2014
original approved budgeted appropriation from the General Fund was (five hundred eighty
one thousand sixty eight dollars), it is anticipated that we will not utilize those budgeted
reserves and that the General Fund will end the year with a nearly flat appropriation
to/from fund balance.
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, 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.
Within five days of approval and adoption of Resolution No. 2014-22, the Final Budget for
Fiscal Year 2013-2014 will be placed on the City's website [Section 166.241 (5)FS].
RECOMMENDATION:
It is recommended that the Commission approve Resolution 2014-22 amending the Fiscal
Year 2013-2014 Budget.
ATTACHMENTS:
1. Resolution Number 2014-22
2. Budget Amendment Summary — General Fund, Other Governmental Funds,
Enterprise Funds
3. General Fund Budget Amendment Recap
Consent 301 PAGE 2 OF 2- November 17,2014
RESOLUTION NUMBER 2014-22
A RESOLUTION OF THE CITY COMMISSION OF THE CITY OF
WINTER SPRINGS FLORIDA, AMENDING THE FISCAL YEAR
2013-2014 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 2013-2014 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 17th day of November, 2014.
CHARLES LACEY, Mayor
City of Winter Springs,Florida
Resolution 2014-22
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 2014-22
Page 2 of 2
Attachment 2-Budget Amendment Detail Difference in
11/17/14;Consent 301;Resolution 2014-22 Beg Fund
Balance from Actual Beg Fund
Projected to Balance from
General Fund Actual 9/30/13 CAFR
Funds not included in this summary do not require budget amendment
HELPFUL TOOLS:Comprehensive Annual Financial Report for the year ended September 30,2013 as approved by City Commission on 3/24/2014 Regular 601;
Fiscal Year 2013-2014 Original Budget as approved by City Commission on 9/23/13 Public Hearing 501.
Due to a 2014 software implementation both Mania and New World ford numbers are being presented(Munis/NW)
General Fund 9001:
As approved by City Commission on 9/23/13 Public Hearing Item 501:
10/1/13 Budgeted Ending Fund Balance 08,101950 $385805 $8,487,755
FY'14 Budgeted Appropriation to(from)Fund Balance ($581,068)
9/30/14 Budgeted Ending Fund Balance $7,520,882
Amendments to be approved tonight to Original FY 2013-2014 Budget(as approved on 9/23/13):
Difference in Beginning Fund Balance from projected to actual as shown in 9/30/13 CAFR 0305,805
Commission Annroved.
Consent 306;6.23.14-Purchase of vehicle w.trade,auction proceeds,inter-fund transfer $18,810
Consent 306;6.23.14-Purchase of vehicle w.trade,auction proceeds,inter-fund transfer(2115/2130) ($18,810)
Consent 304;5.12.14-Homeland Security Grant $84,171
Consent 304;5.12.14-Homeland Security expenditure budget(2110/2100) ($84,171)
Additional Appropriation to(from)Fund Balance(Comm Approved) $0
Revenue Neutral:
Grants:
Byme grant-LED tactical flashlights $2,342
Byme grant-flashlight expenditure budget(2110/2100) ($2,342)
Insurance proceeds for light pole damage $6,515
Expenditure budget to complete repairs to light pole(7230/7230) ($6,515)
Donations:
Donation-Tuscawilla HOA for canine $4,500
Transfer in from Federal Law Enforcement trust ford for canine purchase $4,850
Canine expenditure budget(2119/2135) ($9,350)
Community Events:
Community Event Revenue-Winter Wonderland $3,110
Community Event Expenditure-Winter Wonderland(7260/7400) ($3,110)
Community Event Revenue-Hometown Harvest $3,550
Community Event Expenditure-Hometown Harvest(7260/7400) ($3,550)
Community Event Revenue-July 4th $17,170
Community Event Expenditure-July 4th(7260/7400) ($17,170)
Insurance/Recvcling/Trade-In:
Insurance proceeds-traffic accident $1,203
Expenditure budget for damage to vehicle(2110/2100) ($1,203)
Other:
Inter-agency receipts for Winter Springs'hosted Honor Guard training course $5,755
Expenditure budget for Winter Springs'hosted Honor Guard training course(2114/2120 and 2119/2135) ($5,755)
Recognition of misc income from escrow liability $16,400
Expenditure budget for Trotwood tennis court fence/asphalt(7230/7230) ($16,400)
Reduce transfer in from Water&Sewer for 1360 ($12,880)
Reduce 1360 expenditure budget(1360/1360) $12,880
FY 14 Flnal Budget Amendment
November 17,2014
Commission Consent Item 301
Attachment 2
Attachment 2-Budget Amendment Detail Difference in
11/17/14;Consent 301;Resolution 2014-22 Beg Fund
Balance from Actual Beg Fund
Projected to Balance from
General Fund Actual 9/30/13 CAFE
Inter-departmental transfers:
Inter-departmental transfer FROM 72(Parks)EOC $25,000
Inter-departmental transfer TO 21(Police)EOC ($25,000)
Inter-departmental transfer FROM 72(Parks)Public Safety overtime $19,981
Inter-departmental transfer TO 21(Police)Public Safety overtime ($19,981)
Inter-departmental transfer FROM 16(Info Svcs)police vehicles $62,600
Inter-departmental transfer FROM 22(Fire)police vehicles $13,500
Inter-departmental transfer FROM 12(Executive)police vehicles $57,000
Inter-departmental transfer TO 21(Police)police vehicles ($133,100)
Inter-departmental transfer FROM 13(Finance)resurfacing of City Hall entrance $8,800
Inter-departmental transfer FROM 19(Gen Gov't)resurfacing of City Hall entrance $5,000
Inter-departmental transfer TO 41 for resurfacing of City Hall entrance ($13,800)
Inter-departmental transfer FROM 19(Gen Gov't)merit allocation $126,362
Inter-departmental transfer TO multiple divisions for merit allocation 2%at mid-year(see attachment 3) ($126,362)
Inter-departmental transfer FROM 19(Gen Gov't)sick-leave buy-back allocation $116,623
Inter-departmental transfer TO multiple divisions for sick-leave buy-back allocation(see attachment 3) ($116,623)
Inter-departmental transfer FROM 13(Finance)police software $15,000
Inter-departmental transfer TO 21(Police)police software ($15,000)
Inter-departmental transfer FROM 16(Info Svcs)EOC $15,000
Inter-departmental transfer TO 21(Police)police software ($15,000)
Inter-departmental transfer FROM Dept 13(Finance)for pension and potential transfer to debt service fund(s) $25,000
Inter-departmental transfer TO Dept 22(Fire)for pension and potential transfer to debt service fund(s) ($3,500)
Inter-departmental transfer TO Dept 19(General Govt)for potential transfer to debt service fund(s) ($21,500)
Inter-departmental transfer FROM Dept 15(Com Dev)for potential transfer to debt service fund(s) $56,000
Inter-departmental transfer TO Dept 19(General Govt)for potential transfer to debt service fund(s) ($56,000)
Inter-departmental transfer FROM Dept 16(Info Svcs)for potential transfer to debt service fund(s) $35,000
Inter-departmental transfer TO Dept 19(General Govt)for potential transfer to debt service fund(s) ($35,000)
Inter-departmental transfer FROM Dept 72(Parks)for potential transfer to debt service fund(s) $59,000
Inter-departmental transfer TO Dept 19(General Govt)for potential transfer to debt service fund(s) ($59,000)
Inter-departmental transfer FROM Dept 41(Public Works)for potential transfer to debt service fund(s) $20,000
Inter-departmental transfer TO Dept 19(General Govt)for potential transfer to debt service fund(s) ($20,000)
Inter-departmental transfer FROM Dept 12(Executive)for potential transfer to debt service fund(s) $35,000
Inter-departmental transfer TO Dept 19(General Govt)for potential transfer to debt service fund(s) ($35,000)
Inter-departmental transfer FROM Dept 21(Police)for potential transfer to debt service fund(s) $25,000
Inter-departmental transfer TO Dept 19(General Govt)for potential transfer to debt service fund(s) ($25,000)
Additional Appropriation to(from)Fund Balance(Revenue Neutral) $0
Other
Spring Festival event-Revenue budget $4,400
Spring Festival event-Expenditure budget(7260/7400) ($3,187)
Increase transfer from W&S for bonus/sick leave budget transferred to Util Billing from Gen Govt $9,991
Unutilized merit and sick-leave buy-back 1900/1900 $6,015
Net increase to transfers in for assessment district FY14 insurance premiums $283
Reduction to transfers in for UB Coordinator vacancy ($11,600)
Additional Appropriation to(from)Fund Balance(Other) $5,902
Revisions to Original Budgeted Appropriation to(from)Fund Balance $5,902
REVISED 9/30/14 Budgeted Ending Fund Balance $7,912,589
FY 14 Flnal Budget Amendment
November 11,2014
Commission Consent Item 301
Attachment 2
Attachment 2-Budget Amendment Detail
11/17/14;Consent 301;Resolution 2014-22
Difference in Beg Actual Beg Fund
Fund Balance from Balance from
Other Governmental Funds Projected to Actual 9/30/13 CAFR
HELPFUL TOOLS:Comprehensive Annual Financial Report for the year ended September 30,2013 as approved by City Commission
on 3/24/2014 Regular 601;Fiscal Year 2013-2014 Original Budget as approved by City Commission on 9/23/13 Public Hearing 501.
Due to a 2014 software implementation both Munis and New World fund,department,division numbers are presented(Munis/NW)
Special Law Enforcement Fund-Local#103/102
As approved by City Commission on 9/23/13 Public Hearing Item 501:
10/1/13 Budgeted Beginning Fund Balance $13;573 $14,916 $28,489
FY'14 Budgeted Appropriation to(from)Fund Balance ($13,350)
9/30/14 Budgeted Ending Fund Balance $223
Amendments to be approved tonight to Original FY 2013-2014 Budget(as approved on 9/23/13):
Difference in Beginning Fund Balance from projected to actual as shown in 9/30/13 CAFR $14,916
Increase confiscated property revenues to reflect actuals $13,800
PO Rollover 132098 Thermo Fisher;numerous items on back order ($3,982)
Appropriation for Sfrcet Crimes Unit ($1,500)
Revisions to Original Budgeted Appropriation to(from)Fund Balance $23,234
REVISED 9/30/14 Budgeted Ending Fund Balance $23,457
Transportation Improvement Fund#104/120
As approved by City Commission on 9/23/13 Public Hearing Item 501:
10/1/13 Budgeted Beginning Fund Balance $597;847 547,560 $645,407
FY'14 Budgeted Appropriation to(from)Fund Balance ($208,289)
9/30/14 Budgeted Ending Fund Balance $389,558
Amendments to be approved tonight to Original FY 2013-2014 Budget(as approved on 9/23/13):
Difference in Beginning Fund Balance from projected to actual as shown in 9/30/13 CAFR $47,560
Reduce M&E budget $100,000
Revisions to Original Budgeted Appropriation to(from)Fund Balance $147,560
REVISED 9/30/14 Budgeted Ending Fund Balance $537,118
FY14 Final Budget Amendment
November 17,2014
Commission Consent Item 301
Attachment 2
Attachment 2-Budget Amendment Detail
11/17/14;Consent 301;Resolution 2014-22
Difference in Beg Actual Beg Fund
Fund Balance from Balance from
Other Governmental Funds Projected to Actual 9/30/13 CAFR
HELPFUL TOOLS:Comprehensive Annual Financial Report for the year ended September 30,2013 as approved by City Commission
on 3/24/2014 Regular 601;Fiscal Year 2013-2014 Original Budget as approved by City Commission on 9/23/13 Public Hearing 501.
Solid Waste/Recvclina Fund#107/130
As approved by City Commission on 9/23/13 Public Hearing Item 501:
10/1/13 Budgeted Beginning Fund Balance $2,770;155 ($97,506)? $2,672,649
FY'14 Budgeted Appropriation to(from)Fund Balance $0
9/30/14 Budgeted Ending Fund Balance $2,770,155
Amendments to be approved tonight to Original FY 2013-2014 Budget(as approved on 9/23/13):
Difference in Beginning Fund Balance from projected to actual as shown in 9/30/13 CAFR ($97,506)
Increase legal services budget-franchise agreement issue ($25,000)
Revisions to Original Budgeted Appropriation to(from)Fund Balance ($122,506)
REVISED 9/30/14 Budgeted Ending Fund Balance $2,647,649
Special Law Enforcement Trust Fund-Federal#108/103
As approved by City Commission on 9/23/13 Public Hearing Item 501:
10/1/13 Budgeted Beginning Fund Balance $20,276 ($1,503)] $18,773
FY'14 Budgeted Appropriation to(from)Fund Balance ($13,125)
9/30/14 Budgeted Ending Fund Balance $7,151
REVISED 9/30/14 Budgeted Ending Fund Balance
Difference in Beginning Fund Balance from projected to actual as shown in 9/30/13 CAFR ($1,503)
Increase confiscated property revenues to reflect actuals $48,500
Consent 300;4.14.14-Canine purchase ($4,850)
Consent 306 6.23.14-Ford Escape purchase ($3,004)
Revisions to Original Budgeted Appropriation to(from)Fund Balance $39,143
REVISED 9/30/14 Budgeted Ending Fund Balance $46,294
FY14 Final Budget Amendment
November 17,2014
Commission Consent Item 301
Attachment 2
Attachment 2-Budget Amendment Detail
11/17/14;Consent 301;Resolution 2014-22
Difference in Beg Actual Beg Fund
Fund Balance from Balance from
Other Governmental Funds Projected to Actual 9/30/13 CAFR
HELPFUL TOOLS:Comprehensive Annual Financial Report for the year ended September 30,2013 as approved by City Commission
on 3/24/2014 Regular 601;Fiscal Year 2013-2014 Original Budget as approved by City Commission on 9/23/13 Public Hearing 501.
Arbor Fund#110/140
As approved by City Commission on 9/23/13 Public Hearing Item 501:
10/1/13 Budgeted Beginning Fund Balance $296;199 541,311 $337,510
FY'14 Budgeted Appropriation to(from)Fund Balance ($52,713)
9/30/14 Budgeted Ending Fund Balance $243,486
Amendments to be approved tonight to Original FY 2013-2014 Budget(as approved on 9/23/13):
Difference in Beginning Fund Balance from projected to actual as shown in 9/30/13 CAFR $41,311
Increase Transfer to Road Improvement Fund for Moss Road free canopy prof cet ($21,786)
Treetrimming-emergency measures ($15,000)
Revisions to Original Budgeted Appropriation to(from)Fund Balance $4,525
REVISED 9/30/14 Budgeted Ending Fund Balance $248,011
Road Improvements Fund#115/121
As approved by City Commission on 9/23/13 Public Hearing Item 501:
10/1/13 Budgeted Beginning Fund Balance $1,488,004 (S25,072)], $1,462,932
FY'14 Budgeted Appropriation to(from)Fund Balance ($191,600)
9/30/14 Budgeted Ending Fund Balance $1,296,404
Amendments to be approved tonight to Original FY 2013-2014 Budget(as approved on 9/23/13):
Difference in Beginning Fund Balance from projected to actual as shown in 9/30/13 CAFR ($25,072)
Reduce anticipated One Cent Reimbursement;requested draw in FY 2014 ($1,275,000)
Increase Transfer from Arbor Fund for Moss Road frce canopy project $21,786
Increase Grant Revenues Winding Hollow and Market Square-revenue neutral(see expend amendment
below) $283,000
Net capital budget reductions-scope and timing of various capital projects(Doran Dr,Bus Barn,Moss
Road CIP,Winding Hollow and Market Square,GID Infrastructure) $353,166
Defer interfund capital transfer for Magnolia Park to subsequent FY $300,000
Revisions to Original Budgeted Appropriation to(from)Fund Balance ($342,120)
REVISED 9/30/14 Budgeted Ending Fund Balance $954,284
FY14 Final Budget Amendment
November 17,2014
Commission Consent Item 301
Attachment 2
Attachment 2-Budget Amendment Detail
11/17/14;Consent 301;Resolution 2014-22
Difference in Beg Actual Beg Fund
Fund Balance from Balance from
Other Governmental Funds Projected to Actual 9/30/13 CAFR
HELPFUL TOOLS:Comprehensive Annual Financial Report for the year ended September 30,2013 as approved by City Commission
on 3/24/2014 Regular 601;Fiscal Year 2013-2014 Original Budget as approved by City Commission on 9/23/13 Public Hearing 501.
Transportation Impact Fee Fund#140/150
As approved by City Commission on 9/23/13 Public Hearing Item 501:
10/1/13 Budgeted Beginning Fund Balance $663;153 $219,906 $883,059
FY'14 Budgeted Appropriation to(from)Fund Balance ($257,800)
9/30/14 Budgeted Ending Fund Balance $405,353
Amendments to be approved tonight to Original FY 2013-2014 Budget(as approved on 9/23/13):
Difference in Beginning Fund Balance from projected to actual as shown in 9/30/13 CAFR $219,906
Align impact fee revenue budget with actuals(residential and commercial) $181,000
Defer capital budget for Tuscora turn lane to next FY $185,000
Defer consulting budget to next FY $25,000
Revisions to Original Budgeted Appropriation to(from)Fund Balance $610,906
REVISED 9/30/14 Budgeted Ending Fund Balance $1,016,259
Police Impact Fee Fund#150/151
As approved by City Commission on 9/23/13 Public Hearing Item 501:
10/1/13 Budgeted Beginning Fund Balance $124,474 $4,104 $128,578
FY'14 Budgeted Appropriation to(from)Fund Balance ($119,806)
9/30/14 Budgeted Ending Fund Balance $4,668
Amendments to be approved tonight to Original FY 2013-2014 Budget(as approved on 9/23/13):
Difference in Beginning Fund Balance from projected to actual as shown in 9/30/13 CAFR $4,104
Align impact fee revenue budget with actuals(residential and commercial) $20,175
Revisions to Original Budgeted Appropriation to(from)Fund Balance $24,279
REVISED 9/30/14 Budgeted Ending Fund Balance $28,947
FY14 Final Budget Amendment
November 17,2014
Commission Consent Item 301
Attachment 2
Attachment 2-Budget Amendment Detail
11/17/14;Consent 301;Resolution 2014-22
Difference in Beg Actual Beg Fund
Fund Balance from Balance from
Other Governmental Funds Projected to Actual 9/30/13 CAFR
HELPFUL TOOLS:Comprehensive Annual Financial Report for the year ended September 30,2013 as approved by City Commission
on 3/24/2014 Regular 601;Fiscal Year 2013-2014 Original Budget as approved by City Commission on 9/23/13 Public Hearing 501.
Parks Impact Fee Fund#155/153
As approved by City Commission on 9/23/13 Public Hearing Item 501:
10/1/13 Budgeted Beginning Fund Balance $311;729 514,682 $326,411
FY'14 Budgeted Appropriation to(from)Fund Balance ($238,400)
9/30/14 Budgeted Ending Fund Balance $73,329
Amendments to be approved tonight to Original FY 2013-2014 Budget(as approved on 9/23/13):
Difference in Beginning Fund Balance from projected to actual as shown in 9/30/13 CAFR $14,682
Align impact fee revenue budget with actuals $38,400
PO Rollover#132589 CPH-CWP bleacher expansion and shade structures ($2,010)
Revisions to Original Budgeted Appropriation to(from)Fund Balance $51,072
REVISED 9/30/14 Budgeted Ending Fund Balance $124,401
Fire Impact Fee Fund#160/152
As approved by City Commission on 9/23/13 Public Hearing Item 501:
10/1/13 Budgeted Beginning Fund Balance $1,213,633 $79,264 $1,292,897
FY'14 Budgeted Appropriation to(from)Fund Balance $7,300
9/30/14 Budgeted Ending Fund Balance $1,220,933
Amendments to be approved tonight to Original FY 2013-2014 Budget(as approved on 9/23/13):
Difference in Beginning Fund Balance from projected to actual as shown in 9/30/13 CAFR $79,264
Align impact fee revenue budget with actuals(residential and commercial) $71,700
Increase consulting budget ($15,000)
Revisions to Original Budgeted Appropriation to(from)Fund Balance $135,964
REVISED 9/30/14 Budgeted Ending Fund Balance $1,356,897
FY14 Final Budget Amendment
November 17,2014
Commission Consent Item 301
Attachment 2
Attachment 2-Budget Amendment Detail
11/17/14;Consent 301;Resolution 2014-22
Difference in Beg Actual Beg Fund
Fund Balance from Balance from
Other Governmental Funds Projected to Actual 9/30/13 CAFR
HELPFUL TOOLS:Comprehensive Annual Financial Report for the year ended September 30,2013 as approved by City Commission
on 3/24/2014 Regular 601;Fiscal Year 2013-2014 Original Budget as approved by City Commission on 9/23/13 Public Hearing 501.
Tuscawilla III Assessment Area Fund#162/162
As approved by City Commission on 9/23/13 Public Hearing Item 501:
10/1/13 Budgeted Beginning Fund Balance $39;552 $1,233 $40,785
FY'14 Budgeted Appropriation to(from)Fund Balance ($36,611)
9/30/14 Budgeted Ending Fund Balance $2,941
Amendments to be approved tonight to Original FY 2013-2014 Budget(as approved on 9/23/13):
Difference in Beginning Fund Balance from projected to actual as shown in 9/30/13 CAFR $1,233
Prepaid Assessments $866
Remove redundant statutory reserve budget $325
Revisions to Original Budgeted Appropriation to(from)Fund Balance $2,424
REVISED 9/30/14 Budgeted Ending Fund Balance $5,365
!Due to the distinctive accounting treatment associated with Thus internal loan,neither proceeds nor ($61;318)',
principal reduction are booked in the fund,therefore,fund balance will reflect adeficrt ($55,953)
Maintenance Fund#184/160
As approved by City Commission on 9/23/13 Public Hearing Item 501:
10/1/13 Budgeted Beginning Fund Balance $229;883 $52,646 $282,529
FY'14 Budgeted Appropriation to(from)Fund Balance ($46,752)
9/30/14 Budgeted Ending Fund Balance $183,131
Amendments to be approved tonight to Original FY 2013-2014 Budget(as approved on 9/23/13):
Difference in Beginning Fund Balance from projected to actual as shown in 9/30/13 CAFR $52,646
Remove redundant statutory reserve expenditure budget $22,000
Net reduction to expenditure budget primarily due to Urban Beautification Coordinator vacancy $9,850
Revisions to Original Budgeted Appropriation to(from)Fund Balance $84,496
REVISED 9/30/14 Budgeted Ending Fund Balance $267,627
FY14 Final Budget Amendment
November 17,2014
Commission Consent Item 301
Attachment 2
Attachment 2-Budget Amendment Detail
11/17/14;Consent 301;Resolution 2014-22
Difference in Beg Actual Beg Fund
Fund Balance from Balance from
Other Governmental Funds Projected to Actual 9/30/13 CAFR
HELPFUL TOOLS:Comprehensive Annual Financial Report for the year ended September 30,2013 as approved by City Commission
on 3/24/2014 Regular 601;Fiscal Year 2013-2014 Original Budget as approved by City Commission on 9/23/13 Public Hearing 501.
Oak Forest Maintenance Fund#191/161
As approved by City Commission on 9/23/13 Public Hearing Item 501:
10/1/13 Budgeted Beginning Fund Balance $50;866 $2,954 $53,820
FY'14 Budgeted Appropriation to(from)Fund Balance ($10,930)
9/30/14 Budgeted Ending Fund Balance $39,936
Amendments to be approved tonight to Original FY 2013-2014 Budget(as approved on 9/23/13):
Difference in Beginning Fund Balance from projected to actual as shown in 9/30/13 CAFR $2,954
Remove redundant statutory reserve expenditure budget $2,200
Net reduction to expenditure budget primarily due to Urban Beautification Coordinator vacancy $1,750
Revisions to Original Budgeted Appropriation to(from)Fund Balance $6,904
REVISED 9/30/14 Budgeted Ending Fund Balance $46,840
TLBD Debt Service Fund#211/261
As approved by City Commission on 9/23/13 Public Hearing Item 501:
10/1/13 Budgeted Beginning Fund Balance $242,419 $21,970 $264,389
FY'14 Budgeted Appropriation to(from)Fund Balance $29,048
9/30/14 Budgeted Ending Fund Balance $271,467
Amendments to be approved tonight to Original FY 2013-2014 Budget(as approved on 9/23/13):
Difference in Beginning Fund Balance from projected to actual as shown in 9/30/13 CAFR $21,970
Consent 303;2.24.14;Fountain renovation ($80,000)
Revisions to Original Budgeted Appropriation to(from)Fund Balance ($58,030)
REVISED 9/30/14 Budgeted Ending Fund Balance $213,437
FY14 Final Budget Amendment
November 17,2014
Commission Consent Item 301
Attachment 2
Attachment 2-Budget Amendment Detail
11/17/14;Consent 301;Resolution 2014-22
Difference in Beg Actual Beg Fund
Fund Balance from Balance from
Other Governmental Funds Projected to Actual 9/30/13 CAFR
HELPFUL TOOLS:Comprehensive Annual Financial Report for the year ended September 30,2013 as approved by City Commission
on 3/24/2014 Regular 601;Fiscal Year 2013-2014 Original Budget as approved by City Commission on 9/23/13 Public Hearing 501.
2003 Debt Service Fund#206/201
As approved by City Commission on 9/23/13 Public Hearing Item 501:
10/1/13 Budgeted Beginning Fund Balance $809,687 $3,008 $812,695
FY'14 Budgeted Appropriation to(from)Fund Balance $9,000
9/30/14 Budgeted Ending Fund Balance $818,687
Amendments to be approved tonight to Original FY 2013-2014 Budget(as approved on 9/23/13):
Difference in Beginning Fund Balance from projected to actual as shown in 9/30/13 CAFR $3,008
Capital Note Proceeds-refinance $3,494,000
Retirement of principal/additional interest ($4,096,034)
Isuance costs ($28,471)
Revisions to Original Budgeted Appropriation to(from)Fund Balance ($627,497)
REVISED 9/30/14 Budgeted Ending Fund Balance $191,190
1999 Construction Capital Project Fund#305/301
As approved by City Commission on 9/23/13 Public Hearing Item 501:
10/1/13 Budgeted Beginning Fund Balance $917;125 $2,738 $919,863
FY'14 Budgeted Appropriation to(from)Fund Balance ($917,125)
9/30/14 Budgeted Ending Fund Balance $0
Amendments to be approved tonight to Original FY 2013-2014 Budget(as approved on 9/23/13):
Difference in Beginning Fund Balance from projected to actual as shown in 9/30/13 CAFR $2,738
Defer capital expenditure budget-Magnolia Park $1,214,875
Defer transfer in from Road Imp Fund for Magnolia Park ($300,000)
Revisions to Original Budgeted Appropriation to(from)Fund Balance $917,613
REVISED 9/30/14 Budgeted Ending Fund Balance $917,613
FY14 Final Budget Amendment
November 17,2014
Commission Consent Item 301
Attachment 2
Attachment 2-Budget Amendment Detail
11/17/14;Consent 301;Resolution 2014-22
Difference in Beg Actual Beg Fund
Fund Balance from Balance from
Other Governmental Funds Projected to Actual 9/30/13 CAFR
HELPFUL TOOLS:Comprehensive Annual Financial Report for the year ended September 30,2013 as approved by City Commission
on 3/24/2014 Regular 601;Fiscal Year 2013-2014 Original Budget as approved by City Commission on 9/23/13 Public Hearing 501.
Revolving Rehabilitation Capital Project Fund#306/302
As approved by City Commission on 9/23/13 Public Hearing Item 501:
10/1/13 Budgeted Beginning Fund Balance $1,035;243 $41,143 $1,076,386
FY'14 Budgeted Appropriation to(from)Fund Balance $6,200
9/30/14 Budgeted Ending Fund Balance $1,041,443
Amendments to be approved tonight to Original FY 2013-2014 Budget(as approved on 9/23/13):
Difference in Beginning Fund Balance from projected to actual as shown in 9/30/13 CAFR $41,143
Utility service budget increase ($100)
Revisions to Original Budgeted Appropriation to(from)Fund Balance $41,043
REVISED 9/30/14 Budgeted Ending Fund Balance $1,082,486
Utility/Public Works Facility Capital Project Fund#311/304
As approved by City Commission on 9/23/13 Public Hearing Item 501:
10/1/13 Budgeted Beginning Fund Balance $967,571 52,887 $970,458
FY'14 Budgeted Appropriation to(from)Fund Balance ($962,100)
9/30/14 Budgeted Ending Fund Balance $5,471
Amendments to be approved tonight to Original FY 2013-2014 Budget(as approved on 9/23/13):
Difference in Beginning Fund Balance from projected to actual as shown in 9/30/13 CAFR $2,887
Defer capital project budget-Utility/PW Facility $865,000
Revisions to Original Budgeted Appropriation to(from)Fund Balance $867,887
REVISED 9/30/14 Budgeted Ending Fund Balance $873,358
FY14 Final Budget Amendment
November 17,2014
Commission Consent Item 301
Attachment 2
Attachment 2-Budget Amendment Detail
11/17/14;Consent 301;Resolution 2014-22
Difference in Beg Actual Beg Fund
Fund Balance from Balance from
Other Governmental Funds Projected to Actual 9/30/13 CAFR
HELPFUL TOOLS:Comprehensive Annual Financial Report for the year ended September 30,2013 as approved by City Commission
on 3/24/2014 Regular 601;Fiscal Year 2013-2014 Original Budget as approved by City Commission on 9/23/13 Public Hearing 501.
Excellence in Customer Service Initiative CP Fund#317/305
As approved by City Commission on 9/23/13 Public Hearing Item 501:
10/1/13 Budgeted Beginning Fund Balance $172;745 (S22,551)]] $150,194
FY'14 Budgeted Appropriation to(from)Fund Balance ($100,900)
9/30/14 Budgeted Ending Fund Balance $71,845
Amendments to be approved tonight to Original FY 2013-2014 Budget(as approved on 9/23/13):
Difference in Beginning Fund Balance from projected to actual as shown in 9/30/13 CAFR ($22,551)
Additional appropriation for FY 14 to complete renovation of lobby bathroom;construction of which
began in FY 2013 but was unable to be completed until FY 2014 ($4,800)
Revisions to Original Budgeted Appropriation to(from)Fund Balance ($27,351)
REVISED 9/30/14 Budgeted Ending Fund Balance $44,494
FY14 Final Budget Amendment
November 17,2014
Commission Consent Item 301
Attachment 2
Attachment 2-Budget Amendment Detail
11/17/14;Consent 301;Resolution 2014-22
Enterprise Funds
Diffeeoce in Beg Act lEnding Fwd
Capital ASSefs(Set Fwd Bel Goo Equity es shown intee
of related debt) pr jaded toetuel 9/30/13 CAFR
HELPFUL TOOLS.Cooprehmsive Annual Finenciel Report fortheyear ended Septenbe 30,2013ee approved by City
Commission oo 3/2!/2014 Regular 601;Fiseal Year 2013-2014 Original Budget es approved by City Commission on 9/23/13 Public
Hearing 501.
Water and Sewer Operating Fund-2000 Construction(#3600):
As approved by City Commission on 9/23/13 Public Hearing Item 501:
10/1/13 Budgeted Beginning Fund Equity $3,595,734 $13,258,713 $684,817 $17,539,264.
FY'14 Budgeted Appropriation to(from)Fund Equity ($61,182)
9/30/14 Budgeted Ending Fund Equity $3,534,552
Amendments to be approved tonight to Original FY 2013-2014 Budget(as approved on 9/23/13):
Difference iv Beginning Fund Equity from projected to actual as shown iv9/30/13 CAFR $684,817
Divisions 3610 and 3640 were assimilated into 3600(Operating)as were their corresponding fund
equities of$453,515 and$156,879,respectively. $610,394'G
Net rethetion to"rartsfers out'for actual cost share for Finance $2,889
Move OP budget from 3610 ($200,000)
Remove transfer out to 3610 $200,000
Move CIP budget from 3640 ($156,239)
Reductions to capital budget related to the east force water main and lift station#7 upgrades $246,239
Recognition of contributed capital $634,100
Capitalization of contributed capital ($634,100)
Revisions to Original Budgeted Fwd Equity $1,388,100
REVISED 9/30/14 Budgeted Ending Fund Equity(exclusive of net capital) $4,922,652
Water and Sewer Utility Fund-Renewal and Replacement(#3610):
As approved by City Commission on 923/13 Public Hearing Item 501:
10/1/13 Budgeted Beginning Fund Equity $448M9$0 $0 $4,655 $453,515
FY'14 Budgeted Appropriation to(from)Fund Equity $0 restnetedporhon,:only
9/30/14 Budgeted Ending Fund Equity $448,860 $451,897 05 th,:'fuvd
4oity
Amendments to be approved tonight to Original FY 2013-2014 Budget(as approved on 9/23/13):
Difference iv Beginning Fund Equity from projected to actual as shown iv9/30/13 CAFR $4,655
Divisions 3610 and 3640 were assimilated into 3600(Operating)as were there corresponding find
equities of$453,515 and$156,879,respectively. ($453,515)
Move CIP budget to 3600 $200,000
Eliminate inter-tuvd transfer ($200,000)
Revisions to Original Budgeed Appropei ati on to(from)Euvd Equity ($448,860)
REVISED 9/30/14 Budgeted Ending Fund Equity(exclusive of net capital) $0
FY14 Final Budget Amendment
November 17,2014
Commission Consent Item 301
Attachment 2
Attachment 2-Budget Amendment Detail
11/17/14;Consent 301;Resolution 2014-22
ilinannannannannannannanninninininninininninninninininninninininninninininninninninininglEMENVINIMININE
Enterprise Funds
Eiffeeoce iu Beg Act lEUdiug Fwd
Capital ASSefs(Set Fwd Bel Goo Equity es shown iuthe
of related debt) ro tided to e tuel 9/30/13 CAFR
Water and Sewer Utility Fond-2000 Construction(#3640):
As approved by C ity Commission on 923/13 Public Hearing Item 501: to 3600(operating)
10/1/13 Budgeted Beginning Fund Equity $156,234 $0 $640 $156,879.
FY'14 Budgeted Appropriation to(from)Fund Equity ($156,139)
9/30/14 Budgeted Ending Fund Equity $0
Amendments to be approved tonight to Original FY 2013-2014 Budget(as approved on 9/23/13):
Difference iv Beginning Fund Equity from projected to actual as shown iv9/30/13 CAFR $640
Divisions 3610 and 3640 were assimilated into 3600(Operating)as were there couesponding find
equities of$453,515 and$156,879,respectively. ($156,879)
Move CIP budget to 3600 $156,239
Recognition of covMbuted capital $634,317
Capitalization of covMbuted capital ($634,317)
Revisions to Original Budgeted Approps ati on to(from)Fund Equity $0
REVISED 9/30/14 Budgeted Ending Fond Equity(exclusive of net capital) $0
Not requiring amendmend
Water and hewer-Service Availability(#402) $1,115,730
Total Water&Sewer Fund Equity(ties to CAFR) $19,265,388
Stormwater Utility Fond#430
As approved by City Commission on 9/23/13 Public Hearing Item 501:
10/1/13 Budgeted Beginning Fund Equity $756./994 $92,642 $844,636..
FY'14 Budgeted Appropriation to(from)Fund Equity ($493,147)
9/30/14 Budgeted Ending Fund Equity $263,747
REVISED 9/30/14 Budgeted Ending Fond Equity
Difference iv Beginning Fund Equity from projected to actual as shown iv9/30/13 CAFR $92,642
Decrease capital budget-defer to FY2015 $462,300
Recognition of covMbuted capital $634,317
Capitalization of covMbuted capital ($634,317)
Revisions to Original Budgeted Approps ati on to(from)Fuvd Equity $554,942
REVISED 9/30/14 Budgeted Ending Fond Equity(exclusive of net capital) $818,689
FV14 Final Budget Amendment
November 17,2014
Commission Consent Item 301
Attachment 2
Attachment 3-General Fund Budget Amendment Summary
11/17/14;Consent 301;Resolution 2014-22
FY14 Commission Other FY14
Original Approved Inter/Infra Revenue Requests Amended
Munis/New World Annual Amendments to Departmental Neutral to Amend Annual
Division# Budget Appropriation Trans ers Changes Appropriation Budget
General Fund Revenues&Transfers 16,256,833 $ 16,256,833
Ins proceeds-light pole $ 6,515 $ 6,515
Net increase to transfers in for assess district ins prem $ 283 $ 283
Winter Wonderland-Revenue budget $ 3,110 $ 3,110
Hometown Harvest event-Revenue budget $ 3,550 $ 3,550
Spring Festival-Revenue budget $ 4,400 $ 4,400
July 4th-Revenue budget $ 17,170 $ 17,170
Recog income from escrow liability-Trotwood tennis court $ 16,400 $ 16,400
Transfer from W&S-merit/sick leave for Util Billing $ 9,991 $ 9,991
Reduction to transfers in for UB Coordinator vacancy $ (11,600) $ (11,600)
Inter-agency receipts for Honor Guard training course $ 5,755 $ 5,755
Byrne grant-LED tactical flashlights $ 2,342 $ 2,342
Tuscawilla donation and transfer in for canine purchase $ 9,350 $ 9,350
Reduce transfer in from W&S $ (12,880) $ (12,880)
Inusrance proceeds-Traffic Accidents $ 1,203 $ 1,203
Trade in value,auction proceeds,inter-fund transfer for vehicle purchase $ 18,810 $ 18,810
Homeland Security grant $ 84,171 $ 84,171
General Fund Revenues&Transfers 16,256,833 $ 102,981 $ - $ 65,395 $ (9,806) $ 16,415,403
General Fund Expenditures
City Commission 1100/1100 $ 114,628 $ 114,628
City Manager 1200/1200 $ 325,392 $ (69,504) $ 255,888
City Clerk 1210/1210 $ 261,755 $ (8,766) $ 252,989
General Government-Legal Services 12201400 $ 220,000 $ (5,000) $ 215,000
General Government-General 1900/1900 $ 1,524,900 $ 8,515 $ (6,015) $ 1,527,400
Finance&Admin Services-General 1300/1300 $ 594,534 $ (12,346) $ 582,188
Finance&Admin Services-Human Resources 1310/1310 $ 74,888 $ 1,859 $ 76,747
Finance&Admin Services-Utility Billing 1360/1360 $ 751,637 $ 9,990 $ (12,880) $ 748,747
Finance&Admin Services-Risk Management 1920/1920 $ 403,000 $ (23,800) $ 379,200
Information Systems-General 1340/1600 $ 879,771 $ (104,888) $ 774,883
Information Systems-KIVA/GIS 1343/1600 $ 128,574 $ 5,563 $ 134,137
Information Systems-City Hall 1910/1910 $ 25,450 $ 25,450
FY14 Final Budget Amendment
November 17,2014
Commission Consent Item 301
Attachment 3
Attachment 3-General Fund Budget Amendment Summary
11/17/14;Consent 301;Resolution 2014-22
FY14 Commission Other FY14
Original Approved Inter/Infra Revenue Requests Amended
Munis/New World Annual Amendments to Departmental Neutral to Amend Annual
Division# Budget Appropriation Trans ers Changes Appropriation Budget
Comm Development-Administration 1510/1500 $ 221,894 $ 4,803 $ 226,697
Comm Development-Planning 1515/1510 $ 170,330 $ 2,751 $ 173,081
Comm Development-Urban Beautification 1525/1520 $ 835,819 $ (35,803) $ 800,016
Comm Development-Streetlighting 1526/1530 $ 463,600 $ (16,000) $ 447,600
Police-Chief 2110/2100 $ 6,008,803 $ 84,171 $ 198,191 $ 3,545 $ 6,294,710
Police-Criminal Investigations 2113/2110 $ 32,250 $ (2,000) $ 30,250
Police-Operations Support 2114/2120 $ 54,450 $ (330) $ 4,480 $ 58,600
Police-Operations 2115/2130 $ 188,100 $ 18,810 $ 149,287 $ 356,197
Police-Information Services 2116/2140 $ 557,435 $ (13,211) $ 544,224
Police-Code Enforcement 2118/2150 $ 13,150 $ 230 $ 13,380
Police-Special Operations 2119/2135 $ 22,650 $ 10,625 $ 33,275
Fire-Operations 2240/2200 $ 65,500 $ (10,000) $ 55,500
Public Works-Administration 4410/4100 $ 148,184 $ 2,107 $ 150,291
Public Works-Roads&ROW 4412/4110 $ 465,310 $ 6,201 $ 471,511
Public Works-Fleet 4413/1940 $ 198,090 $ 2,947 $ 201,037
Public Works-Facilities 4414/1930 $ 191,316 $ (5,294) $ 186,022
P&R-Administration 7200/7200 $ 215,090 $ (24,084) $ 191,006
P&R-Athletics 7210/7210 $ 228,023 $ (58,412) $ 169,611
P&R-Athletics Partnerships 7212/7220 $ 27,700 $ 27,700
P&R-Parks&Grounds 7230/7230 $ 920,187 $ 22,247 $ 22,915 $ 965,349
P&R-Programs 7240/7240 $ 174,709 $ 14,519 $ 189,228
P&R-Seniors 7250/7250 $ 295,782 $ (19,791) $ 275,991
P&R-Community Events 7260/7400 $ 35,000 $ (19,981) $ 23,830 $ 3,187 $ 42,036
General Fund Expenditures 16,837,901 $ 102,981 $ - $ 65,395 $ (15,708) $ 16,990,569
Budgeted Approp to(from)Fund Balance $ (581,068) $ - $ - $ - $ 5,902 $ (575,166)
FY14 Final Budget Amendment
November 17,2014
Commission Consent Item 301
Attachment 3