HomeMy WebLinkAbout2015 11 16 Consent 304 Resolution 2015-27 Final Budget Amendment for Fiscal Year 2014-2015COMMISSION AGENDA
ITEM 304
Informational
Consent
X
Public Hearings
Regular
November 16, 2015 KS SB
Special Meeting City Manager Department
REQUEST:
City Manager requesting the Commission consider approval of Resolution 2015 -27,
amending the Fiscal Year 2015 Budget.
SYNOPSIS:
This agenda item is needed to amend the Fiscal Year 2015 Budget, in the normal course of
operations, 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
. 2014 -2015 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 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. 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.
Consent 304 PAGE 1 OF 2 - November 16, 2015
This budget amendment provides for increased transfer from the General Fund to the
Central Winds Debt Service Fund in anticipation of potential early debt
reduction /retirement.
Shown in Attachment 2 are the final budgeted ending fund balances for all funds requiring
amendment for the 2014 -2015 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, 2015 [Section 166.241 F.S.].
FISCAL IMPACT:
This agenda item only amends the budget; 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, 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. 2015 -27, the Final Budget for
Fiscal Year 2014 -2015 will be placed on the City's website [Section 166.241 (5) FS].
RECOMMENDATION:
It is recommended that the Commission approve Resolution 2015 -27.
ATTACHMENTS:
1. Resolution Number 2015 -27
2. Budget Amendment Detail — General Fund, Other Governmental Funds, Enterprise
Funds
3. General Fund Budget Amendment Summary
Consent 304 PAGE 2 OF 2 - November 16, 2015
Attachment 1
RESOLUTION NUMBER 2015 -27
A RESOLUTION OF THE CITY COMMISSION OF THE CITY OF
WINTER SPRINGS FLORIDA, AMENDING THE FISCAL YEAR
2014 -2015 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 2014 -2015 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
special meeting assembled on the 16th day of November, 2015.
CHARLES LACEY, Mayor
City of Winter Springs, Florida
Resolution 2015 -27
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 2015 -27
Page 2 of 2
Attachment 2
Attachment 2 - Budget Amendment Detail
Difference in
11/16/15; Consent 304; Resolution 2015 -27 Beg Fund Bal Actual Beg Fund
Projected to Balance 9/30/14
General Fund Actual CAER
Funds not included in this summary do not require budget amendment
HELPFUL TOOLS: Comprehensive Annual Financial Report for the year ended September 30, 2014 as approved by City Commission on
3/23/2015 Regular 600, Fiscal Year 2014 -2015 Original Budget as approved by City Commission on 9/22/14 Public Hearing 501.
General Fund #001
As approved by City Commission on 9/22/14 Public Hearing Item 501:
�V
10/1/14 Budgeted Ending Fund Balance
$7,914,338 $581,325 $8,495,663
FY ' 15 Budgeted Appropriation to (from) Fund Balance
($432,744)
9/30/15 Budgeted Ending Fund Balance
$7,481,594
Amendments to be approved tonight to Original FY 2014 -2015 Budget (as approved on 9/22/14):
$3,600
Difference in Beginning Fund Balance from projected to actual as shown in 9/30/14 CAFR
$581,325
Commission Approved.•
$16,579
Consent 303; 10.27.14 - 2014 Ford Escape - auction proceeds and transfer budget
$19,500
Consent 303; 10.27.14- 2014 Ford Escape (2110)
($19,500)
Additional Appropriation to (from) Fund Balance (Comm Approved)
$0
Fiscal Year '14 Purchase Order /Budget Rollovers:
Wayfmding project - PO Rollover #2014 -938; National Sign Plazas (1520)
($11,250)
Dana Supply light bars - year -end timing issue (2130)
($10,409)
EOC Project rollover - year -end timing issue (2100)
($600)
Additional Appropriation to (from) Fund Balance (Purchase Order Rollovers)
($22,259)
Revenue Neutral:
Grants:
Homeland Security grant - Revenues
$54,182
Homeland Security grant - Expenditures (2100)
($54,182)
Byrne grant - body cameras - Revenues
$16,430
Byrne grant - body cameras - Expenditures (2100)
($16,430)
Byrne grant - vehicle vault Consent 304; 2.9.15 - Revenues
$2,804
Byrne grant - vehicle vault Consent 304; 2.9.16 - Expenditures (2100)
($2,804)
Seminole 9 -1 -1 reimbursement - Comm Center upgrade - Revenues
$27,080
Seminole 9 -1 -1 Communication Center upgrade - Expenditures (2140)
($27,080)
CRA Reimbursement
$8,000
CRA maintenance expenditure budget (1520)
($8,000)
Lot clearing reimbursement
$510
Lot clearing expenditure budget (2150)
($510)
FMIT Grant revenues
$1,225
FMIT Grant expenditures
($1,225)
Consent 305; 9.14.15 PEAF Grant
$500
Consent 305; 9.14.15 storage equipment (2140)
($500)
�V
Insurance/Recycline /Trade -In:
Insurance proceeds - traffic accident $950
Expenditure budget for damage to vehicle (2100) ($950)
Insurance proceeds - Veteran's Memorial $9,000
Repair budget for damage to Veteran's Memorial (7230) ($9,000)
W
FY 15 Final Budget Amendment
November 16, 2015
Consent 304
Attachment 2
�V
Community Events:
Community Event Revenue - Spring Festival
$3,937
Community Event Expenditure - Spring Festival (7400)
($3,937)
Community Event Revenue - Winter Wonderland
$3,600
Community Event Expenditure - Winter Wonderland (7400)
($3,600)
Community Event Revenue - July 4th
$16,579
Community Event Expenditure - July 4th (7400)
($16,579)
�V
Insurance/Recycline /Trade -In:
Insurance proceeds - traffic accident $950
Expenditure budget for damage to vehicle (2100) ($950)
Insurance proceeds - Veteran's Memorial $9,000
Repair budget for damage to Veteran's Memorial (7230) ($9,000)
W
FY 15 Final Budget Amendment
November 16, 2015
Consent 304
Attachment 2
Attachment 2 - Budget Amendment Detail
11/16/15; Consent 304; Resolution 2015 -27
General Fund
Other:
$0
FMIT insurance rebate
$34,658
FMIT insurance premium increase - accounting treatment (1920)
($22,369)
FMIT insurance premium increase - accounting treatment (13 10)
($12,289)
Camp revenue increase due to enrollment and time -frame extension
$38,780
Camp expenditure budget due to enrollment and time -frame extension (7240)
($29,814)
FEMA Close -out; assigned fund balance released from Solid Waste Fund
$649,209
Park improvements and vehicle (7230)
($157,000)
Transfer to Central Winds Debt Service (1900)
($300,000)
Transfer to EICSI Fund - customer service initiatives (1600)
($98,209)
Transfer to EICSI Fund - customer service initiatives (1360)
($10,500)
Transfer to EICSI Fund - lobby improvements (1600/1900)
($54,600)
PD and IS - comm center, switches (2100/1600)
($28,900)
Fencing (7230)
($8,966)
Increase General Fund revenues (elect franchise, half -cent, misc, PS grants)
$206,000
Transfer to Central Winds Debt Service (1900)
($206,000)
$0
Additional Appropriation to (from) Fund Balance (Revenue Neutral) $0
Other
$0
Inter - departmental transfers:
$2,550
Inter - departmental transfer FROM 72 (Parks) to PD for event public safety (7400)
$4,721
Inter - departmental transfer FROM 72 (Parks) to PD for event public safety (2100)
($4,721)
Inter - departmental transfer FROM 19 (Gen Gov't) sick -leave buy -back allocation
$117,293
Inter - departmental transfer TO multiple divisions for sick -leave buy -back allocation (see attachment 3)
($117,293)
Inter - departmental transfer FROM 19 (Gen Gov't) merit allocation
$102,284
Inter - departmental transfer TO multiple divisions for merit allocation (see attachment 3)
($102,284)
Inter - departmental transfer FROM Dep't 12 (Executive) for transfer to debt service fund(s)
$84,700
Inter - departmental transfer TO Dep't 19 (General Gov't) for transfer to debt service fund(s)
($84,700)
Inter - departmental transfer FROM Dep't 13 (Finance) for transfer to debt service fund(s)
$37,000
Inter - departmental transfer TO Dep't 19 (General Gov't) for transfer to debt service fund(s)
($37,000)
Inter - departmental transfer FROM Dep't 15 (Com Dev) for transfer to debt service fund(s)
$146,100
Inter - departmental transfer TO Dep't 19 (General Gov't) for transfer to debt service fund(s)
($146,100)
Inter - departmental transfer FROM Dep't 16 (Info Svcs) for transfer to debt service fund(s)
$83,000
Inter - departmental transfer TO Dep't 19 (General Gov't) for transfer to debt service fund(s)
($83,000)
Inter - departmental transfer FROM Dep't 72 (Parks) for transfer to debt service fund(s)
$59,200
Inter - departmental transfer TO Dep't 19 (General Gov't) for transfer to debt service fund(s)
($59,200)
Inter - departmental transfer FROM Dep't 41 (Public Works) for transfer to debt service fund(s)
$91,500
Inter - departmental transfer TO Dep't 19 (General Gov't) for transfer to debt service fund(s)
($91,500)
Inter - departmental transfer FROM Dep't 22 (Fire) for transfer to debt service fund(s)
$21,000
Inter - departmental transfer TO Dep't 19 (General Gov't) for transfer to debt service fund(s)
($21,000)
Inter - departmental transfer FROM Dep't 21 (Police) for transfer to debt service fund(s)
$81,500
Inter - departmental transfer TO Dep't 19 (General Gov't) for transfer to debt service fund(s)
($81,500)
$0
Additional Appropriation to (from) Fund Balance (Revenue Neutral) $0
Other
Community Event Revenue - Hometown Harvest
$2,550
Community Event Expenditure - Hometown Harvest (7260/7400)
($3,902)
Reduced fuel budget due to declining pricing (4110/1520/2100)
$6,500
Increase Electricity Franchise and Utility Tax revenue budget
$170,000
Capital budget - five patrol vehicles (2100)
($170,000)
CRA District reimbursement 17 -92
$43,000
CRA District expenditure budget (1520)
($29,652)
Additional Appropriation to (from) Fund Balance Other $18,496
Revisions to Original Budgeted Appropriation to (from) Fund Balance
REVISED 9/30/15 Budgeted Ending Fund Balance $8,059,156
Difference in
Beg Fund Bal Actual Beg Fund
Projected to Balance 9/30/14
Actual CAFR
FY 15 Final Budget Amendment
November 16, 2015
Consent 304
Attachment 2
Attachment 2 - Budget Amendment Detail
11/16/15; Consent 304; Resolution 2015 -27
Other Governmental Funds
HELPFUL TOOLS: Comprehensive Annual Financial Report for the year ended September 30, 2014 as approved by City
Commission on 3/23/2015 Regular 600; Fiscal Year 2014 -2015 Original Budget as approved by City Commission on 9/22/14
Public Hearing 501.
Police Education Fund #101
As approved by City Commission on 9/22/14 Public Hearing Item 501:
10/1/14 Budgeted Beginning Fund Balance $9,995
FY'15 Budgeted Appropriation to (from) Fund Balance ($9,975)
9/30/15 Budgeted Ending Fund Balance $20
Amendments to be approved tonight to Original FY 2014 -2015 Budget (as approved on 9/22/14):
Difference in Beginning Fund Balance from projected to actual as shown in 9/30/14 CAFR $4,420
Traffic Fine Revenue $4,107
Revisions to Original Budgeted Appropriation to (from) Fund Balance $8,527
REVISED 9/30/15 Budgeted Ending Fund Balance $8,547
Special Law Enforcement Fund - Local #102
As approved by City Commission on 9/22/14 Public Hearing Item 501
Difference in Beg
Fund Bal Actual Beg
Projected to Fund Balance
Actual 9/30/14 CAFR
10/1/14 Budgeted Beginning Fund Balance
$23,457 $3,988 $27,445
FY'15 Budgeted Appropriation to (from) Fund Balance
($22,705)
9/30/15 Budgeted Ending Fund Balance
$752
Amendments to be approved tonight to Original FY 2014 -2015 Budget (as approved on 9/22/14):
($5,927)
Difference in Beginning Fund Balance from projected to actual as shown in 9/30/14 CAFR
$3,988
Increase confiscated property revenues to reflect actuals
$19,737
Revisions to Original Budgeted Appropriation to (from) Fund Balance
$23,725
REVISED 9/30/15 Budgeted Ending Fund Balance
$24,477
Special Law Enforcement Trust Fund - Federal #103
As approved by City Commission on 9/22/14 Public Hearing Item 501:
10/1/14 Budgeted Beginning Fund Balance $49,298 $46,063 $36M
FY'15 Budgeted Appropriation to (from) Fund Balance ($43,345)
9/30/15 Budgeted Ending Fund Balance $5,953
Amendments to be approved tonight to Original FY 2014 -2015 Budget (as approved on 9/22/14):
Difference in Beginning Fund Balance from projected to actual as shown in 9/30/14 CAFR $46,063
Increase confiscated property revenues to reflect actuals
$34,749
Consent 303; 10.27.14 - 2014 Ford Escape - transfer budget
($4,825)
Consent 304. 10.27.14 - Crimeline donation
($1,000)
Consent 301. 1. 12.15 - server for PD body cameras
($5,927)
Consent 301; 3.23.15 - supplemental appropriation (computers, sound meter, fingerprint system, pro
tablets, etc.)
($17,645)
Consent 301, 3.23.15 - storage unit, FLC grant revenues
$1,334
FMIT Grantrevenues
$1,775
FMIT Grant expenditures
($1,775)
Revisions to Original Budgeted Appropriation to (from) Fund Balance $52,749
REVISED 9/30/15 Budgeted Ending Fund Balance $58,702
FY 15 Final Budget Amendment
November 16, 2015
Consent 304
Attachment 2
Attachment 2 - Budget Amendment Detail
11/16/15; Consent 304; Resolution 2015 -27
Other Governmental Funds
HELPFUL TOOLS: Comprehensive Annual Financial Report for the year ended September 30, 2014 as approved by City
Commission on 3/23/2015 Regular 600; Fiscal Year 2014 -2015 Original Budget as approved by City Commission on 9/22/14
Public Hearing 501.
Transportation Improvement Fund #120
Difference in Beg
Fund Bal Actual Beg
Projected to Fund Balance
Actual 9/30/14 CAFR
As approved by City Commission on 9/22/14 Public Hearing Item 501:
10/1/14 Budgeted Beginning Fund Balance $93,478 $630,596
FY'15 Budgeted Appropriation to (from) Fund Balance ($260,093)
9/30/15 Budgeted Ending Fund Balance $277,025
Amendments to be approved tonight to Original FY 2014 -2015 Budget (as approved on 9/22/14):
$2,647,649
Difference in Beginning Fund Balance from projected to actual as shown in 9/30/14 CAFR
$93,478
Consent 301, 2.9.15 - Bucket Truck
($55,500)
Reimbursement from Road Improvement Fund - 2nd Gen
$1,308,747
Consent 301; 8.10.15 - Sidewalks and curb replacement
($91,663)
Consent 302; 9.14.15 - Sidewalks and curb replacement
($40,000)
Net capital budget reduction
$80,000
Consent 301, 6.22.15 - Ford F -550
($35,612)
Revisions to Original Budgeted Appropriation to (from) Fund Balance
$1,259,450
REVISED 9/30/15 Budgeted Ending Fund Balance
$1,536,475
Road Improvements Fund #121
As approved by City Commission on 9/22/14 Public Hearing Item 501:
$2,647,649
10/1/14 Budgeted Beginning Fund Balance
$1,488,004
FY'15 Budgeted Appropriation to (from) Fund Balance
$783,125
9/30/15 Budgeted Ending Fund Balance
$2,271,129
Amendments to be approved tonight to Original FY 2014 -2015 Budget (as approved on 9/22/14):
$85,366
Difference in Beginning Fund Balance from projected to actual as shown in 9/30/14 CAFR
($567,673)
PO Rollover - #2014 -355 (Pegasus) ($16,503)
Increase Sales Tax Reimbursement - 2nd Gen $1,484,769
Defer interfund capital transfer for Magnolia Park to subsequent FY $300,000
Reimburse Transportation Improvement Fund ($1,308,747)
Increase Grant Revenues - Winding Hollow and Market Square $629,498
Net capital budget increase due to scope and timing of various capital projects ($272,240)
Revisions to Original Budgeted Appropriation to (from) Fund Balance $249,104
REVISED 9/30/15 Budgeted Ending Fund Balance $2,520,233
Solid Waste/Recvcling Fund #130
As approved by City Commission on 9/22/14 Public Hearing Item 501
10/1/14 Budgeted Beginning Fund Balance
$2,647,649
FY'15 Budgeted Appropriation to (from) Fund Balance
($186,564)
9/30/15 Budgeted Ending Fund Balance
$2,461,085
Amendments to be approved tonight to Original FY 2014 -2015 Budget (as approved on 9/22/14):
Difference in Beginning Fund Balance from projected to actual as shown in 9/30/14 CAFR
$85,366
Increase legal services budget - franchise agreement issue
($19,000)
FEMA close out, assigned fund balance released, transfer to General Fund
($649,209)
Decrease Commercial Franchise Fee budget - instead they will go directly to General Fund
($50,000)
Decrease transfer to General Fund - instead franchise revenue will go directly to General Fund
$50,000
Increase disposal expenditure budget
($25,000)
Revisions to Original Budgeted Appropriation to (from) Fund Balance $66,366
REVISED 9/30/15 Budgeted Ending Fund Balance $2,527,451
($567,673) $920,331
$85,366 $2,733,015
FY 15 Final Budget Amendment
November 16, 2015
Consent 304
Attachment 2
Attachment 2 - Budget Amendment Detail
11/16/15; Consent 304; Resolution 2015 -27
Other Governmental Funds
HELPFUL TOOLS: Comprehensive Annual Financial Report for the year ended September 30, 2014 as approved by City
Commission on 3/23/2015 Regular 600; Fiscal Year 2014 -2015 Original Budget as approved by City Commission on 9/22/14
Public Hearing 501.
Arbor Fund #140
As approved by City Commission on 9/22/14 Public Hearing Item 501
Difference in Beg
Fund Bal Actual Beg
Projected to Fund Balance
Actual 9/30/14 CAFR
10/1/14 Budgeted Beginning Fund Balance well $55,498 $303,509
FY'15 Budgeted Appropriation to (from) Fund Balance ($63,816)
9/30/15 Budgeted Ending Fund Balance $184,195
Amendments to be approved tonight to Original FY 2014 -2015 Budget (as approved on 9/22/14):
Difference in Beginning Fund Balance from projected to actual as shown in 9/30/14 CAFR $55,498
Decrease Transfer from Arbor to W &S $4,894
Revisions to Original Budgeted Appropriation to (from) Fund Balance $60,392
REVISED 9/30/15 Budgeted Ending Fund Balance $244,587
Transportation Impact Fee Fund #150
As approved by City Commission on 9/22/14 Public Hearing Item 501
10/1/14 Budgeted Beginning Fund Balance
$1,016,259
$150,213 $1,166,472
FY'15 Budgeted Appropriation to (from) Fund Balance
($873,100)
9/30/15 Budgeted Ending Fund Balance
$143,159
Amendments to be approved tonight to Original FY 2014 -2015 Budget (as approved on 9/22/14):
Difference in Beginning Fund Balance from projected to actual as shown in 9/30/14 CAFR
$150,213
Increase impact fee revenue budget (residential and commercial)
$722,321
Defer capital budget for Orange /Tuscora to FY2016
$794,800
Revisions to Original Budgeted Appropriation to (from) Fund Balance
$1,667,334
REVISED 9/30/15 Budgeted Ending Fund Balance
$1,810,493
Police Impact Fee Fund #151
As approved by City Commission on 9/22/14 Public Hearing Item 501:
10/1/14 Budgeted Beginning Fund Balance
$28,947
$29,279 $58,226
FY'15 Budgeted Appropriation to (from) Fund Balance
$145
9/30/15 Budgeted Ending Fund Balance
$29,092
Amendments to be approved tonight to Original FY 2014 -2015 Budget (as approved on 9/22/14):
Difference in Beginning Fund Balance from projected to actual as shown in 9/30/14 CAFR $29,279
Increase impact fee revenue budget (residential and commercial) $103,125
Revisions to Original Budgeted Appropriation to (from) Fund Balance $132,404
REVISED 9/30/15 Budgeted Ending Fund Balance $161,496
FY 15 Final Budget Amendment
November 16, 2015
Consent 304
Attachment 2
Attachment 2 - Budget Amendment Detail
11/16/15; Consent 304; Resolution 2015 -27
Other Governmental Funds
HELPFUL TOOLS: Comprehensive Annual Financial Report for the year ended September 30, 2014 as approved by City
Commission on 3/23/2015 Regular 600; Fiscal Year 2014 -2015 Original Budget as approved by City Commission on 9/22/14
Public Hearing 501.
Fire Impact Fee Fund #152
As approved by City Commission on 9/22/14 Public Hearing Item 501:
10/1/14 Budgeted Beginning Fund Balance $1,346,097
FY'15 Budgeted Appropriation to (from) Fund Balance ($18,400)
9/30/15 Budgeted Ending Fund Balance $1,327,697
Amendments to be approved tonight to Original FY 2014 -2015 Budget (as approved on 9/22/14):
Difference in Beginning Fund Balance from projected to actual as shown in 9/30/14 CAFR $51,519
Increase impact fee revenue budget (residential and commercial) $237,300
Revisions to Original Budgeted Appropriation to (from) Fund Balance $288,819
REVISED 9/30/15 Budgeted Ending Fund Balance $1,616,516
Park Impact Fee Fund #153
As approved by City Commission on 9/22/14 Public Hearing Item 501
10/1/14 Budgeted Beginning Fund Balance
$124,401
FY'15 Budgeted Appropriation to (from) Fund Balance
($7,400)
9/30/15 Budgeted Ending Fund Balance
$117,001
Amendments to be approved tonight to Original FY 2014 -2015 Budget (as approved on 9/22/14):
Difference in Beginning Fund Balance from projected to actual as shown in 9/30/14 CAFR
$241,727
Increase impact fee revenue budget
$432,000
Central Winds Shade Structure - PO 2014 -14973 (Korkat) and 141391 (Gulf Coast Sports)
($82,392)
Consent 301, 6.8.15 Trotwood Park improvements
($31,500)
Reduce data processing budget
$8,000
Revisions to Original Budgeted Appropriation to (from) Fund Balance $567,835
REVISED 9/30/15 Budgeted Ending Fund Balance $684,836
Oak Forest Maintenance Fund #161
As approved by City Commission on 9/22/14 Public Hearing Item 501
10/1/14 Budgeted Beginning Fund Balance
$42,890
FY'15 Budgeted Appropriation to (from) Fund Balance
$2,939
9/30/15 Budgeted Ending Fund Balance
$45,829
Amendments to be approved tonight to Original FY 2014 -2015 Budget (as approved on 9/22/14):
Difference in Beginning Fund Balance from projected to actual as shown in 9/30/14 CAFR
$8,676
Traffic Accident proceeds
$4,100
Repair budget related to accident
($4,100)
Revisions to Original Budgeted Appropriation to (from) Fund Balance $8,676
REVISED 9/30/15 Budgeted Ending Fund Balance $54,505
Difference in Beg
Fund Bal Actual Beg
Projected to Fund Balance
Actual 9/30/14 CAFR
$51,519 $1,397,616
$241,727 $366,128
$8,676 $51,566
FY 15 Final Budget Amendment
November 16, 2015
Consent 304
Attachment 2
Attachment 2 - Budget Amendment Detail
11/16/15; Consent 304; Resolution 2015 -27
Other Governmental Funds
HELPFUL TOOLS: Comprehensive Annual Financial Report for the year ended September 30, 2014 as approved by City
Commission on 3/23/2015 Regular 600; Fiscal Year 2014 -2015 Original Budget as approved by City Commission on 9/22/14
Public Hearing 501.
Tuscawilla III Assessment Area Fund #162
As approved by City Commission on 9/22/14 Public Hearing Item 501
Difference in Beg
Fund Bal Actual Beg
Projected to Fund Balance
Actual 9/30/14 CAFR
10/1/14 Budgeted Beginning Fund Balance
$5,365
$2,282 $7,647
FY'15 Budgeted Appropriation to (from) Fund Balance
$541
($61,318)
9/30/15 Budgeted Ending Fund Balance
$5,906
($53,671)
$84,925
Decrease transfer from General Fund
See footnote*
Amendments to be approved tonight to Original FY 2014 -2015 Budget (as approved on 9/22/14):
$24,925
REVISED 9/30/15 Budgeted Ending Fund Balance
Difference in Beginning Fund Balance from projected to actual as shown in 9/30/14 CAFR
$2,282
Consent 303, 6.22.15 Sign at Northern Way ($3,000)
Revisions to Original Budgeted Appropriation to (from) Fund Balance ($718)
REVISED 9/30/15 Budgeted Ending Fund Balance $5,188
*Due to the distinctive accounting treatment associated with this internal loan, neither proceeds nor ($58,847) Outstanding principal
principal reductions are booked in the fund, therefore, in the CAFR fund balance a deficit is
reflected. ($53,659)
2003 Debt Service Fund #201
As approved by City Commission on 9/22/14 Public Hearing Item 501
10/1/14 Budgeted Beginning Fund Balance
$84,925 $276,115
FY'15 Budgeted Appropriation to (from) Fund Balance
$656,400
9/30/15 Budgeted Ending Fund Balance
$847,590
Amendments to be approved tonight to Original FY 2014 -2015 Budget (as approved on 9/22/14):
Difference in Beginning Fund Balance from projected to actual as shown in 9/30/14 CAFR
$84,925
Decrease transfer from General Fund
($60,000)
Revisions to Original Budgeted Appropriation to (from) Fund Balance
$24,925
REVISED 9/30/15 Budgeted Ending Fund Balance
$872,515
Central Winds Debt Service Fund #240
As approved by City Commission on 9/22/14 Public Hearing Item 501:
10/1/14 Budgeted Beginning Fund Balance
$24,783 $522 $25,305
FY'15 Budgeted Appropriation to (from) Fund Balance
($3,072)
9/30/15 Budgeted Ending Fund Balance
$21,711
Amendments to be approved tonight to Original FY 2014 -2015 Budget (as approved on 9/22/14):
Difference in Beginning Fund Balance from projected to actual as shown in 9/30/14 CAFR
$522
Transfer in from General Fund in anticipation of early debt reduction/retirement
$1,260,000
Revisions to Original Budgeted Appropriation to (from) Fund Balance
$1,260,522
REVISED 9/30/15 Budgeted Ending Fund Balance
$1,282,233
FY 15 Final Budget Amendment
November 16, 2015
Consent 304
Attachment 2
Attachment 2 - Budget Amendment Detail
11/16/15; Consent 304; Resolution 2015 -27
Other Governmental Funds
HELPFUL TOOLS: Comprehensive Annual Financial Report for the year ended September 30, 2014 as approved by City
Commission on 3/23/2015 Regular 600; Fiscal Year 2014 -2015 Original Budget as approved by City Commission on 9/22/14
Public Hearing 501.
1999 Construction Capital Project Fund #301
As approved by City Commission on 9/22/14 Public Hearing Item 501:
10/1/14 Budgeted Beginning Fund Balance $917,613
FY'15 Budgeted Appropriation to (from) Fund Balance ($916,700)
9/30/15 Budgeted Ending Fund Balance $913
Amendments to be approved tonight to Original FY 2014 -2015 Budget (as approved on 9/22/14):
Difference in Beginning Fund Balance from projected to actual as shown in 9/30/14 CAFR $1,681
Defer capital expenditure budget - Magnolia Park $1,069,000
Defer transfer in from Road Imp Fund for Magnolia Park ($300,000)
Revisions to Original Budgeted Appropriation to (from) Fund Balance $770,681
REVISED 9/30/15 Budgeted Ending Fund Balance $771,594
Utilitv/Public Works Facility Capital Project Fund #304
As approved by City Commission on 9/22/14 Public Hearing Item 501
10/1/14 Budgeted Beginning Fund Balance
$873,358
FY'15 Budgeted Appropriation to (from) Fund Balance
($872,900)
9/30/15 Budgeted Ending Fund Balance
$458
Amendments to be approved tonight to Original FY 2014 -2015 Budget (as approved on 9/22/14):
Difference in Beginning Fund Balance from projected to actual as shown in 9/30/14 CAFR
$99,373
Defer capital project budget - Utility/PW Facility
$831,000
Revisions to Original Budgeted Appropriation to (from) Fund Balance
$930,373
REVISED 9/30/15 Budgeted Ending Fund Balance
$930,831
Excellence in Customer Service Initiative CP Fund #305
As approved by City Commission on 9/22/14 Public Hearing Item 501:
10/1/14 Budgeted Beginning Fund Balance
FY'15 Budgeted Appropriation to (from) Fund Balance ($2,398)
9/30/15 Budgeted Ending Fund Balance $42,096
Amendments to be approved tonight to Original FY 2014 -2015 Budget (as approved on 9/22/14):
Difference in Beginning Fund Balance from projected to actual as shown in 9/30/14 CAFR $17,182
Transfer from General Fund for customer service initiatives, lobby improvements, etc $163,309
Increase capital budget ($65,100)
Revisions to Original Budgeted Appropriation to (from) Fund Balance $115,391
REVISED 9/30/15 Budgeted Ending Fund Balance $157,487
Difference in Beg
Fund Bal Actual Beg
Projected to Fund Balance
Actual 9/30/14 CAFR
$1,681
$99,373 $972,731
$17,182 $61,676
FY 15 Final Budget Amendment
November 16, 2015
Consent 304
Attachment 2
Attachment 2 - Budget Amendment Detail
11/16/15; Consent 304; Resolution 2015 -27
Enterprise Funds
HELPFUL TOOLS: Comprehensive Annual Financial Report for the year ended September 30, 2014 as
approved by City Commission on 3/23/2015 Regular 600; Fiscal Year 2014-2015 Original Budget as
approved by City Commission on 9/22/14 Public Hearing 501.
Water and Sewer Operafina Fund #410
As approved by City Commission on 9/22/14 Public Hearing Item 501:
10/l/14 Budgeted Beginning Fund Equity
FY '15 Budgeted Appropriation to (from) Fund Equity
9/30/15 Budgeted Ending Fund Equity
Difference in Beg
Fund Bal - Actual Ending
Net Capital Projected to Fund Equity
Assets Actual 9/30/14 CAFR
$4,922,653 $13,777 $932,192 $19,631,955
($215,989)
$4,706,664 plus W &S Svc Avail Fund $1,385,020
$21,016,975
Amendments to be approved tonight to Original FY 2014 -2015 Budget (as approved on 9/22/14):
Difference in Beginning Fund Equity from projected to actual as shown in 9/30/14 CAFR $932,192
PO Rollover 92014-1043 (CPH) ($5,120)
Decrease Transfer from Arbor to W &S ($4,894)
Reduced fuel budget due to declining pricing $7,000
Net reductions to capital budget primarily related to the east force water main $800,000
Regular 601; 7.27.15 - Sup Ap CPH ($281,863)
Revisions to Original Budgeted Fund Equity
REVISED 9/30/15 Budgeted Ending Fund Equity (exclusive of net capital)
Stormwater Utility Fund #411
As approved by City Commission on 9/22/14 Public Hearing Item 501:
10/l/14 Budgeted Beginning Fund Equity
FY '15 Budgeted Appropriation to (from) Fund Equity
9/30/15 Budgeted Ending Fund Equity
REVISED 9/30/15 Budgeted Ending Fund Equity
Difference in Beginning Fund Equity from projected to actual as shown in 9/30/14 CAFR
Reduced fuel budget due to declining pricing
Defer capital project (Lombardy)
Review Fee revenue budget - CED Strategies
Review Fee expenditure budget - Northern Oaks
Revisions to Original Budgeted Appropriation to (from) Fund Equity
REVISED 9/30/15 Budgeted Ending Fund Equity (exclusive of net capital)
Development Services Fund #420
As approved by City Commission on 9/22/14 Public Hearing Item 501:
10/l/14 Budgeted Beginning Fund Equity
FY '15 Budgeted Appropriation to (from) Fund Equity
9/30/15 Budgeted Ending Fund Equity
Amendments to be approved tonight to Original FY 2014 -2015 Budget (as approved on 9/22/14):
Difference in Beginning Fund Equity from projected to actual as shown in 9/30/14 CAFR
ICC Reimbursement for Code Committee participation
Travel expense for Code Committee participation
Increase plans review revenue per actuals at 8.14.15
Increase permit revenue per actuals actuals at 8.14.15
Contract services - increase expenditure budget
Increase expenditure budget
Revisions to Original Budgeted Fund Equity
REVISED 9/30/15 Budgeted Ending Fund Equity (exclusive of net capital)
$1,447,315
$6,153,979
$818,689 $7,714,295 $136,631 $8,669,615
($549,228)
$269,461
$136,631
$1,500
$232,970
$6,290
($6,290)
$640,562
$162,954 $49,825 ($3,269) $209,510
$316,801
$479,755
($3,269)
$725
($725)
$157,000
$544,000
($65,000)
($40,000)
$1,072,486
FY 15 Final Budget Amendment
November 16, 2015
Consent 304
Attachment 2
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