HomeMy WebLinkAbout2016 11 21 Consent 303 Resolution 2016-22, Final Budget AmendmentCOMMISSION AGENDA
ITEM 303
Informational
Consent
X
Public Hearings
Regular
November 21, 2016 KS SB
Special Meeting City Manager Department
REQUEST:
City Manager is requesting that the Commission consider approval of Resolution 2016 -22
amending the Fiscal Year 2015 -2016 Budget.
SYNOPSIS:
This agenda item is needed to amend the Fiscal Year 2015 -2016 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
. 2015 -2016 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 303 PAGE 1 OF 2 - November 21, 2016
Shown in Attachment 2 are the final budgeted ending fund balances for all funds requiring
amendment for the 2015 -2016 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 2017. This budget amendment will allow for future debt reductions via an increased
transfer from the General Fund to the Central Winds Debt Service Fund as well as future
City Hall improvements. State statute requires that the final budget amendment be
formalized by November 29, 2016.
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 six (6) 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. 2016 -22, the Final Budget for
Fiscal Year 2015 -2016 will be placed on the City's website.
RECOMMENDATION:
It is recommended that the Commission approve Resolution 2016 -22.
ATTACHMENTS:
1. Resolution Number 2016 -22
2. Budget Amendment Detail — General Fund, Other Governmental Funds, Enterprise
Funds
3. General Fund Budget Amendment Summary
Consent 303 PAGE 2 OF 2 - November 21, 2016
n. n.. n.. n.. n.. n.. n.. n.. n.. n..n..n..n..n..n..n..n..n..n..n
Attachment 11
RESOLUTION NUMBER 2016 -22
A RESOLUTION OF THE CITY COMMISSION OF THE CITY OF
WINTER SPRINGS FLORIDA, AMENDING THE FISCAL YEAR
2015 -2016 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 2015 -2016 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 21s' day of November, 2016.
CHARLES LACEY, Mayor
City of Winter Springs, Florida
Resolution 2016 -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 2016 -22
Page 2 of 2
Attachment 2 - Budget Amendment Detail
11/21/16; Consent 303; Resolution 2016 -22
General Fund
HELPFUL TOOLS: Comprehensive Annual Financial Report for the year ended September 30, 2015 as approved by City Commission on
3/28/2016 Regular 500, Fiscal Year 2015 -2016 Original Budget as approved by City Commission on 9/28/15 Public Hearing 501.
Funds not included in this summary do not require budget amendment
HELPFUL TOOLS: Comprehensive Annual Financial Report for the year ended September 30, 2015 as approved by City Commission on
3/28/2016 Regular 500, Fiscal Year 2015 -2016 Original Budget as approved by City Commission on 9/28/15 Public Hearing 501.
General Fund #001:
As approved by City Commission on 9/28/15 Public Hearing Item 501:
10/1/15 Budgeted Beginning Fund Balance
FY'15 Budgeted Appropriation to (from) Fund Balance
9/30/16 Budgeted Ending Fund Balance
xAttachmentx2 x.
Difference in
Beg Fund Bal Actual Beg Fund
Projected to Balance 9/30/15
Actual CAFR
$7,914,338 $581,438 $8,495,776
$3,451
$7,917,789
Amendments to be approved tonight to Original FY 2015 -2016 Budget (as approved on 9/28/15):
Difference in Beginning Fund Balance from projected to actual as shown in 9/30/15 CAFR $581,438
Commission Approved:
Consent 301, 4.11.16 - Moss Park playground equipment with partial contingency (7230) ($40,068)
Consent 304, 12.15.15 - Byrne grant revenue $14,085
Consent 304, 12.15.15 - Byrne grant expenditure - tasers (2130) ($14,085)
Consent 302, 4.11.16 - JAG Grant revenue $2,705
Consent 302, 4.11.16 - JAG Grant expenditure - anti -theft devices (2130) ($2,705)
Consent 302, 7.25.16 - Donation from Action Church $8,700
Consent 302, 7.25.16 - Donation from Action Church - tactical ballistic blanket expenditure (2130) ($8,700)
Additional Appropriation to (from) Fund Balance (Comm Approved) ($40,068)
Fiscal Year '15 Purchase Order /Budzet Rollovers:
PO Rollover #2015 -2154 Sign King and 2015 -2270 Signal Technology - new vehicle lighting (2100) ($43,143)
Additional Appropriation to (from) Fund Balance (Purchase Order Rollovers) ($43,143)
Revenue Neutral
Grants:
Byrne grant revenues - mobile command center
$50,000
Byrne grant expenditures - mobile command center (2120)
($50,000)
Net increase to revenue streams (per actual receipts) for purposes of Chamber's renovation
$155,458
Net decrease to contingency for purposes of Chamber's renovation (1900)
$19,542
Transfer to EICSI Fund in anticipation of FY17 Commission Chamber's renovation (1900)
($175,000)
Net increase to revenue streams (per actual receipts) for purposes of debt reduction (attachment 3)
$259,100
Net decrease to multiple expenditure accounts for purposes of debt reduction (attachment 3)
$755,900
Transfer to Central Winds Debt Service (1900) - in anticipation of FY17 debt reduction (attachment 3)
($1,015,000)
$0
Other:
Community Events:
Community Event Revenue - Spring Festival
$4,328
Community Event Expenditure - Spring Festival (7400)
($4,328)
Community Event Revenue - Winter Wonderland
$4,715
Community Event Expenditure - Winter Wonderland (7400)
($4,715)
Community Event Revenue - Hometown Harvest
$4,572
Community Event Expenditure - Hometown Harvest (7400)
($4,572)
Community Event Revenue - July 4th
$20,075
Community Event Expenditure - July 4th (7400)
($20,075)
Insurance/Recycline /Trade -In:
Insurance proceeds - traffic accident $1,925
Expenditure budget for property damage (1520) ($1,925)
Insurance proceeds - traffic accident $1,154
Expenditure budget for property damage (2 100) ($1,154)
Insurance proceeds - Veteran's Memorial, lightning claim $9,970
Repair budget for damage to Veteran's Memorial, lightning claim (7230) ($6,283)
FY 16 Final Budget Amendment
November 21, 2016
Consent 303
Attachment 2
Attachment 2 - Budget Amendment Detail
11/21/16; Consent 303; Resolution 2016 -22
General Fund
HELPFUL TOOLS: Comprehensive Annual Financial Report for the year ended September 30, 2015 as approved by City Commission on
3/28/2016 Regular 500, Fiscal Year 2015 -2016 Original Budget as approved by City Commission on 9/28/15 Public Hearing 501.
Misc:
$56,727
Reduce fuel budgets due to declining fuel prices (2100, 4110, 7230)
$34,350
CRA District Revenue - CRA US 17 -92 /SR 434 Streetscape
$43,000
PO Rollover #2015 -2072 Vanassee Hagen Brustlin CRA US 17 -92 /SR 434 Streetscape (1520)
($20,941)
Decrease inter -fund transfers related to assessment district costs
($3,369)
$0
Revisions to Original Budgeted Appropriation to (from) Fund Balance ($26,484)
REVISED 9/30/16 Budgeted Ending Fund Balance $8,472,743
Difference in
Beg Fund Bal Actual Beg Fund
Projected to Balance 9/30/15
Actual CAFR
FY 16 Final Budget Amendment
November 21, 2016
Consent 303
Attachment 2
$56,727
Inter - departmental transfers:
Inter - departmental transfer FROM Dep't 12 (City Clerk) - small tools reduction (1210)
$600
Inter - departmental transfer TO Dep't 19 (Gen Gov't) - contingency increase (1900)
($600)
Inter - departmental transfer FROM Dep't 19 (Gen Gov't) - contingency reduction (1900)
$6,045
Inter - departmental transfer TO Dep't 16 (Info Svcs) - e -alert flyers, Nixle, etc. (1600)
($6,045)
Inter - departmental transfer FROM 72 (Parks) to PD for event public safety (7400)
$2,624
Inter - departmental transfer TO 21 (Police) for event public safety (2100)
($2,624)
Inter - departmental transfer FROM 19 (Gen Gov't) sick -leave buy -back allocation
$128,900
Inter - departmental transfer TO multiple divisions for sick -leave buy -back and legal (see attachment 3)
($128,900)
Inter - departmental transfer FROM 13 (Finance) - employee relations (13 10)
$7,825
Inter - departmental transfer FROM Dep't 19 (General Gov't) - contingency (1900)
$20,000
Inter - departmental transfer TO Dep't 19 (General Gov't) for legal (1400)
($27,825)
Inter - departmental transfer FROM Dept 13 (Finance) for ballistic vests (1920)
$13,650
Inter - departmental transfer TO Dept 21 (Police) for ballistic vests (2130)
($13,650)
Inter - departmental transfer FROM Dep't 13 (Finance) for vehicles and legal (1920)
$43,200
Inter - departmental transfer TO Dep't 19 (General Gov't) for vehicles (1900)
($18,200)
Inter - departmental transfer TO Dep't 19 (General Gov't) for legal (1400)
($25,000)
Inter - departmental transfer FROM Dep't 15 (Com Dev) - consulting (15 00)
$3,333
Inter - departmental transfer TO Dep't 13 (Finance) for customer service training (13 10)
($3,333)
Inter - departmental transfer FROM Dep't 13 (Finance) - ins settlements, unemp (1920)
$25,545
Inter - departmental transfer FROM Dep't 15 (Com Dev) - pole banners (1520)
$6,000
Inter - departmental transfer TO Dept 72 (Parks) for Park lighting, fencing, sidewalk, sod (7230)
($31,545)
$0
Revisions to Original Budgeted Appropriation to (from) Fund Balance ($26,484)
REVISED 9/30/16 Budgeted Ending Fund Balance $8,472,743
Difference in
Beg Fund Bal Actual Beg Fund
Projected to Balance 9/30/15
Actual CAFR
FY 16 Final Budget Amendment
November 21, 2016
Consent 303
Attachment 2
Attachment 2 - Budget Amendment Detail
11/21/16; Consent 303; Resolution 2016 -22
Other Governmental Funds
HELPFUL TOOLS: Comprehensive Annual Financial Report for the year ended September 30, 2015 as approved by City
Commission on 3/28/2016 Regular 500, Fiscal Year 2015 -2016 Original Budget as approved by City Commission on 9/28/15
Public Hearing 501.
Police Education Fund #101
As approved by City Commission on 9/28/15 Public Hearing Item 501:
10/1/15 Budgeted Beginning Fund Balance $8,547
FY'16 Budgeted Appropriation to (from) Fund Balance ($4,535)
9/30/16 Budgeted Ending Fund Balance $4,012
Amendments to be approved tonight to Original FY 2015 -2016 Budget (as approved on 9/28/15):
Difference in Beginning Fund Balance from projected to actual as shown in 9/30/15 CAFR ($1,479)
Reduce training budget $300
Revisions to Original Budgeted Appropriation to (from) Fund Balance ($1,179)
REVISED 9/30/16 Budgeted Ending Fund Balance $2,833
Special Law Enforcement Fund - Local #102
As approved by City Commission on 9/28/15 Public Hearing Item 501:
10/1/15 Budgeted Beginning Fund Balance $24,477
FY'16 Budgeted Appropriation to (from) Fund Balance ($11,635)
9/30/16 Budgeted Ending Fund Balance $12,842
Amendments to be approved tonight to Original FY 2015 -2016 Budget (as approved on 9/28/15):
Difference in Beginning Fund Balance from projected to actual as shown in 9/30/15 CAFR $2,582
Increase confiscated property revenues to reflect actuals $16,300
Revisions to Original Budgeted Appropriation to (from) Fund Balance $18,882
REVISED 9/30/16 Budgeted Ending Fund Balance $31,724
Special Law Enforcement Trust Fund - Federal #103
As approved by City Commission on 9/28/15 Public Hearing Item 501:
10/1/15 Budgeted Beginning Fund Balance $58,702
FY'16 Budgeted Appropriation to (from) Fund Balance ($55,488)
9/30/16 Budgeted Ending Fund Balance $3,214
Amendments to be approved tonight to Original FY 2015 -2016 Budget (as approved on 9/28/15):
Difference in Beginning Fund Balance from projected to actual as shown in 9/30/15 CAFR ($87)
Increase confiscated property revenues to reflect actuals $10,425
Revisions to Original Budgeted Appropriation to (from) Fund Balance $10,338
REVISED 9/30/16 Budgeted Ending Fund Balance $13,552
Difference in Beg
Fund Bal
Projected to
Actual
Actual Beg Fund
Balance 9/30/15
CAFR
FY 16 Final Budget Amendment
November 21, 2016
Consent 303
Attachment 2
Attachment 2 - Budget Amendment Detail
11/21/16; Consent 303; Resolution 2016 -22
Other Governmental Funds
HELPFUL TOOLS: Comprehensive Annual Financial Report for the year ended September 30, 2015 as approved by City
Commission on 3/28/2016 Regular 500, Fiscal Year 2015 -2016 Original Budget as approved by City Commission on 9/28/15
Public Hearing 501.
Transportation Improvement Fund #120
As approved by City Commission on 9/28/15 Public Hearing Item 501:
10/1/15 Budgeted Beginning Fund Balance $1,536,475
FY'16 Budgeted Appropriation to (from) Fund Balance ($94,017)
9/30/16 Budgeted Ending Fund Balance $1,442,458
Amendments to be approved tonight to Original FY 2015 -2016 Budget (as approved on 9/28/15):
Difference in Beginning Fund Balance from projected to actual as shown in 9/30/15 CAFR $291,383
PO Rollovers 2015 -2292 MCG; 2015 -1914 Duval Ford; 2015 -1639 NDI Technologies ($168,787)
Settlement insurance proceeds- auto accident $100,718
Auto accident expenditure budget ($100,718)
Consent 300; 11. 16.15 Sup Approp for sidewalk/curb replacement ($190,000)
Revisions to Original Budgeted Appropriation to (from) Fund Balance ($67,404)
REVISED 9/30/16 Budgeted Ending Fund Balance $1,375,054
Road Improvements Fund #121
As approved by City Commission on 9/28/15 Public Hearing Item 501:
10/1/15 Budgeted Beginning Fund Balance $2,520,233
FY'16 Budgeted Appropriation to (from) Fund Balance $473,300
9/30/16 Budgeted Ending Fund Balance $2,993,533
Amendments to be approved tonight to Original FY 2015 -2016 Budget (as approved on 9/28/15):
Difference in Beginning Fund Balance from projected to actual as shown in 9/30/15 CAFR $326,983
PO Rollovers 2015 -1642 AECOM; 2015 -1640 Atlantic; 2015 -1641 DRMP ($881,001)
Increase Grant Revenues - Market Square (FDOT Pass - Through) $817,334
Increase Sales Tax Reimbursement - 2nd Gen final draw $9,485
Net transfer /capital budget decrease due to scope and timing of various capital projects $474,089
Revisions to Original Budgeted Appropriation to (from) Fund Balance $746,890
REVISED 9/30/16 Budgeted Ending Fund Balance $3,740,423
Solid Waste /Recycline Fund #130
As approved by City Commission on 9/28/15 Public Hearing Item 501:
10/1/15 Budgeted Beginning Fund Balance $1,878,242
FY'16 Budgeted Appropriation to (from) Fund Balance ($123,760)
9/30/16 Budgeted Ending Fund Balance $1,754,482
Amendments to be approved tonight to Original FY 2015 -2016 Budget (as approved on 9/28/15):
Difference in Beginning Fund Balance from projected to actual as shown in 9/30/15 CAFR $145,740
Decrease Commercial Franchise revenue budget - instead routed directly to General Fund ($48,000)
Decrease transfer to General Fund - instead franchise revenue to be routed directly to General Fund $48,000
Revisions to Original Budgeted Appropriation to (from) Fund Balance $145,740
REVISED 9/30/16 Budgeted Ending Fund Balance $1,900,222
Difference in Beg
Fund Bal
Projected to
Actual
Actual Beg Fund
Balance 9/30/15
CAFR
FY 16 Final Budget Amendment
November 21, 2016
Consent 303
Attachment 2
Attachment 2 - Budget Amendment Detail
11/21/16; Consent 303; Resolution 2016 -22
Other Governmental Funds
HELPFUL TOOLS: Comprehensive Annual Financial Report for the year ended September 30, 2015 as approved by City
Commission on 3/28/2016 Regular 500, Fiscal Year 2015 -2016 Original Budget as approved by City Commission on 9/28/15
Public Hearing 501.
Transportation Impact Fee Fund #150
As approved by City Commission on 9/28/15 Public Hearing Item 501:
10/1/15 Budgeted Beginning Fund Balance $1,810,493
FY'16 Budgeted Appropriation to (from) Fund Balance ($921,600)
9/30/16 Budgeted Ending Fund Balance $888,893
Amendments to be approved tonight to Original FY 2015 -2016 Budget (as approved on 9/28/15):
Difference in Beginning Fund Balance from projected to actual as shown in 9/30/15 CAFR $216,706
Increase impact fee revenue budget (residential and commercial) $197,000
PO Rollovers 2015 -449 CPH ($15,611)
Regular 501; 3.28.16 Sup Approp; CWP Transportation - related improvements ($729,419)
Consent 308; 5.9.16 Sup Approp; City Hall decel lane ($48,611)
Revisions to Original Budgeted Appropriation to (from) Fund Balance ($379,935)
REVISED 9/30/16 Budgeted Ending Fund Balance $508,958
Police Impact Fee Fund #151
As approved by City Commission on 9/28/15 Public Hearing Item 501:
10/1/15 Budgeted Beginning Fund Balance $161,,496
FY'16 Budgeted Appropriation to (from) Fund Balance ($50,390)
9/30/16 Budgeted Ending Fund Balance $111,106
Amendments to be approved tonight to Original FY 2015 -2016 Budget (as approved on 9/28/15):
Difference in Beginning Fund Balance from projected to actual as shown in 9/30/15 CAFR $59,515
Increase impact fee revenue budget (residential and commercial) $37,000
Revisions to Original Budgeted Appropriation to (from) Fund Balance $96,515
REVISED 9/30/16 Budgeted Ending Fund Balance $207,621
Fire Impact Fee Fund #152
As approved by City Commission on 9/28/15 Public Hearing Item 501:
10/1/15 Budgeted Beginning Fund Balance $1,616,516
FY'16 Budgeted Appropriation to (from) Fund Balance $5,300
9/30/16 Budgeted Ending Fund Balance $1,621,816
Amendments to be approved tonight to Original FY 2015 -2016 Budget (as approved on 9/28/15):
Difference in Beginning Fund Balance from projected to actual as shown in 9/30/15 CAFR $98,328
Increase impact fee revenue budget (residential and commercial) $78,000
Revisions to Original Budgeted Appropriation to (from) Fund Balance $176,328
REVISED 9/30/16 Budgeted Ending Fund Balance $1,798,144
Difference in Beg
Fund Bal
Projected to
Actual
Actual Beg Fund
Balance 9/30/15
CAFR
FY 16 Final Budget Amendment
November 21, 2016
Consent 303
Attachment 2
Attachment 2 - Budget Amendment Detail
11/21/16; Consent 303; Resolution 2016 -22
Other Governmental Funds
HELPFUL TOOLS: Comprehensive Annual Financial Report for the year ended September 30, 2015 as approved by City
Commission on 3/28/2016 Regular 500, Fiscal Year 2015 -2016 Original Budget as approved by City Commission on 9/28/15
Public Hearing 501.
Park Impact Fee Fund #153
As approved by City Commission on 9/28/15 Public Hearing Item 501:
10/1/15 Budgeted Beginning Fund Balance $684,836
FY'16 Budgeted Appropriation to (from) Fund Balance $2,000
9/30/16 Budgeted Ending Fund Balance $686,836
Amendments to be approved tonight to Original FY 2015 -2016 Budget (as approved on 9/28/15):
Difference in Beginning Fund Balance from projected to actual as shown in 9/30/15 CAFR $136,092
Increase impact fee revenue budget $100,000
PO Rollover 2015 -1870 CPH - Trotwood Park ($27,169)
Consent 301; 4.11.16 REP Svcs Moss Park ($100,783)
Consent 307; 5.9.16 Torcaso Park site improvements; inter -fund transfer out ($32,000)
Revisions to Original Budgeted Appropriation to (from) Fund Balance $76,140
REVISED 9/30/16 Budgeted Ending Fund Balance $762,976
TLBD Maintenance Fund #160
As approved by City Commission on 9/28/15 Public Hearing Item 501:
10/1/15 Budgeted Beginning Fund Balance $301:871
FY'16 Budgeted Appropriation to (from) Fund Balance ($63,783)
9/30/16 Budgeted Ending Fund Balance $238,088
Amendments to be approved tonight to Original FY 2015 -2016 Budget (as approved on 9/28/15):
Difference in Beginning Fund Balance from projected to actual as shown in 9/30/15 CAFR $11,879
Traffic Accident proceeds $2,038
Repair budget related to accident ($2,038)
Revisions to Original Budgeted Appropriation to (from) Fund Balance $11,879
REVISED 9/30/16 Budgeted Ending Fund Balance $249,967
2003 Debt Service Fund #201
As approved by City Commission on 9/28/15 Public Hearing Item 501:
10/1/15 Budgeted Beginning Fund Balance $932,515
FY'16 Budgeted Appropriation to (from) Fund Balance ($37,836)
9/30/16 Budgeted Ending Fund Balance $894,679
Amendments to be approved tonight to Original FY 2015 -2016 Budget (as approved on 9/28/15):
Difference in Beginning Fund Balance from projected to actual as shown in 9/30/15 CAFR ($56,839)
Increase investment revenue
$250
Increase consulting budget for arbitrage calculation
($250)
Revisions to Original Budgeted Appropriation to (from) Fund Balance
($56,839)
REVISED 9/30/16 Budgeted Ending Fund Balance
$837,840
Difference in Beg
Fund Bal
Projected to
Actual
Actual Beg Fund
Balance 9/30/15
CAFR
FY 16 Final Budget Amendment
November 21, 2016
Consent 303
Attachment 2
Attachment 2 - Budget Amendment Detail
11/21/16; Consent 303; Resolution 2016 -22
Other Governmental Funds
HELPFUL TOOLS: Comprehensive Annual Financial Report for the year ended September 30, 2015 as approved by City
Commission on 3/28/2016 Regular 500, Fiscal Year 2015 -2016 Original Budget as approved by City Commission on 9/28/15
Public Hearing 501.
1999/2011 Debt Service Fund #202
As approved by City Commission on 9/28/15 Public Hearing Item 501:
10/1/15 Budgeted Beginning Fund Balance $207,768
FY'16 Budgeted Appropriation to (from) Fund Balance $8,092
9/30/16 Budgeted Ending Fund Balance $215,860
Amendments to be approved tonight to Original FY 2015 -2016 Budget (as approved on 9/28/15):
Difference in Beginning Fund Balance from projected to actual as shown in 9/30/15 CAFR $2,627
Increase consulting budget for arbitrage calculation ($1,000)
Revisions to Original Budgeted Appropriation to (from) Fund Balance $1,627
REVISED 9/30/16 Budgeted Ending Fund Balance $217,487
Central Winds Debt Service Fund #240
As approved by City Commission on 9/28/15 Public Hearing Item 501:
10/1/15 Budgeted Beginning Fund Balance $322,233
FY'16 Budgeted Appropriation to (from) Fund Balance $731
9/30/16 Budgeted Ending Fund Balance $322,964
Amendments to be approved tonight to Original FY 2015 -2016 Budget (as approved on 9/28/15):
Difference in Beginning Fund Balance from projected to actual as shown in 9/30/15 CAFR $844,782
Transfer in from General Fund in anticipation of early debt reduction/retirement $1,015,000
Revisions to Original Budgeted Appropriation to (from) Fund Balance $1,859,782
REVISED 9/30/16 Budgeted Ending Fund Balance $2,182,746
TLBD Debt Service Fund #261
As approved by City Commission on 9/28/15 Public Hearing Item 501:
10/1/15 Budgeted Beginning Fund Balance $186,434
FY'16 Budgeted Appropriation to (from) Fund Balance ($156,716)
9/30/16 Budgeted Ending Fund Balance $29,718
Amendments to be approved tonight to Original FY 2015 -2016 Budget (as approved on 9/28/15):
Difference in Beginning Fund Balance from projected to actual as shown in 9/30/15 CAFR $3,523
Reduce capital expenditure budget - defer to FY17 $50,000
Revisions to Original Budgeted Appropriation to (from) Fund Balance $53,523
REVISED 9/30/16 Budgeted Ending Fund Balance $83,241
Difference in Beg
Fund Bal
Projected to
Actual
Actual Beg Fund
Balance 9/30/15
CAFR
FY 16 Final Budget Amendment
November 21, 2016
Consent 303
Attachment 2
Attachment 2 - Budget Amendment Detail
11/21/16; Consent 303; Resolution 2016 -22
Other Governmental Funds
HELPFUL TOOLS: Comprehensive Annual Financial Report for the year ended September 30, 2015 as approved by City
Commission on 3/28/2016 Regular 500, Fiscal Year 2015 -2016 Original Budget as approved by City Commission on 9/28/15
Public Hearing 501.
1999 Construction Capital Project Fund #301
As approved by City Commission on 9/28/15 Public Hearing Item 501:
10/1/15 Budgeted Beginning Fund Balance $771,594'
FY'16 Budgeted Appropriation to (from) Fund Balance ($767,800)
9/30/16 Budgeted Ending Fund Balance $3,794
Amendments to be approved tonight to Original FY 2015 -2016 Budget (as approved on 9/28/15):
Difference in Beginning Fund Balance from projected to actual as shown in 9/30/15 CAFR $148,880
Defer capital expenditure budget - Magnolia Park
$972,900
Defer transfer in from Road Imp Fund for Magnolia Park
($300,000)
Revisions to Original Budgeted Appropriation to (from) Fund Balance
$821,780
REVISED 9/30/16 Budgeted Ending Fund Balance
$825,574
Public Facilities Capital Project Fund #303
As approved by City Commission on 9/28/15 Public Hearing Item 501:
10/1/15 Budgeted Beginning Fund Balance $0
FY'16 Budgeted Appropriation to (from) Fund Balance $0
9/30/16 Budgeted Ending Fund Balance $0
Amendments to be approved tonight to Original FY 2015 -2016 Budget (as approved on 9/28/15):
Difference in Beginning Fund Balance from projected to actual as shown in 9/30/15 CAFR $0
Increase transfers in from Park hnpact/Stormwater - Torcaso site improvements $64,000
Increase capital budget for Torcaso site improvements ($64,000)
Revisions to Original Budgeted Appropriation to (from) Fund Balance $0
REVISED 9/30/16 Budgeted Ending Fund Balance $0
Utility /Public Works Facility Capital Project Fund #304
As approved by City Commission on 9/28/15 Public Hearing Item 501:
10/1/15 Budgeted Beginning Fund Balance $930,831
FY'16 Budgeted Appropriation to (from) Fund Balance ($830,360)
9/30/16 Budgeted Ending Fund Balance $100,471
Amendments to be approved tonight to Original FY 2015 -2016 Budget (as approved on 9/28/15):
Difference in Beginning Fund Balance from projected to actual as shown in 9/30/15 CAFR $8,645
Defer capital project budget - Utility/PW Facility $100,000
Revisions to Original Budgeted Appropriation to (from) Fund Balance $108,645
REVISED 9/30/16 Budgeted Ending Fund Balance $209,116
Difference in Beg
Fund Bal
Projected to
Actual
Actual Beg Fund
Balance 9/30/15
CAFR
FY 16 Final Budget Amendment
November 21, 2016
Consent 303
Attachment 2
Attachment 2 - Budget Amendment Detail
11/21/16; Consent 303; Resolution 2016 -22
Other Governmental Funds
HELPFUL TOOLS: Comprehensive Annual Financial Report for the year ended September 30, 2015 as approved by City
Commission on 3/28/2016 Regular 500, Fiscal Year 2015 -2016 Original Budget as approved by City Commission on 9/28/15
Public Hearing 501.
Excellence in Customer Service Initiative CP Fund #305
As approved by City Commission on 9/28/15 Public Hearing Item 501:
10/1/15 Budgeted Beginning Fund Balance $157,487
FY'16 Budgeted Appropriation to (from) Fund Balance ($52,050)
9/30/16 Budgeted Ending Fund Balance $105,437
Amendments to be approved tonight to Original FY 2015 -2016 Budget (as approved on 9/28/15):
Difference in Beginning Fund Balance from projected to actual as shown in 9/30/15 CAFR $74,752
Transfer from General Fund for FY 17 City Hall improvements $175,000
Increase capital budget (NW contractual milestones) ($81,054)
Revisions to Original Budgeted Appropriation to (from) Fund Balance $168,698
REVISED 9/30/16 Budgeted Ending Fund Balance $274,135
Difference in Beg
Fund Bal
Projected to
Actual
Actual Beg Fund
Balance 9/30/15
CAFR
FY 16 Final Budget Amendment
November 21, 2016
Consent 303
Attachment 2
Attachment 2 - Budget Amendment Detail
11/21/16; Consent 303; Resolution 2016 -22
Enterprise Funds
Difference in Beg
HELPFUL TOOLS: Comprehensive Annual Financial Report for the year ended September 30, Fund Bal - Actual Ending
2015 as approved by City Commission on 3/28/2016 Regular 500; Fiscal Year 2015 -2016 Original Projected to Fund Equity
Budget as approved by City Commission on 9/28/15 Public Hearing 501. Net Capital Assets Actual 9/30/15 CAER
Water and Sewer ODeratin9 Fund #410
As approved by City Commission on 9/28/15 Public Hearing Item 501:
1011115 Budgeted Beginning Fund Equity $6;153,979 $13,784,513 ($723,981) $19,214,511
FY '16 Budgeted Appropriation to (from) Fund Equity ($2,585,211)
9/30/16 Budgeted Ending Fund Equity $3,568,768 plus W &S Svc Avail Fund $2,816,153
$22,030,664
Amendments to be approved tonight to Original FY 2015 -2016 Budget (as approved on 9/28/15):
Difference in Beginning Fund Equity from projected to actual as shown in 9/30/15 CAFR ($723,981)
PO Rollover 92015 -2076 (Neptune) - meter reading equipment ($10,591)
Reduced fuel budget due to declining pricing $20,900
Recognition of contributed capital $27,478
Capitalization of contributed capital ($27,478)
Revisions to Original Budgeted Fund Equity ($713,672)
REVISED 9/30/16 Budgeted Ending Fund Equity (exclusive of net capital) $2,855,096
Stormwater Utility Fund #411
As approved by City Commission on 9/28/15 Public Hearing Item 501
10/l/14 Budgeted Beginning Fund Equity
$818,689
FY '16 Budgeted Appropriation to (from) Fund Equity
($263,697)
9/30/16 Budgeted Ending Fund Equity
$554,992
REVISED 9/30/16 Budgeted Ending Fund Equity
Difference in Beginning Fund Equity from projected to actual as shown in 9/30/15 CAFR
($720,753)
Reduced fuel budget due to declining pricing
$5,500
Defer capital project (relining, outfall)
$200,000
Consent 307; 5.9.16 - Torcaso site improvements (inter -fund transfer out)
($32,000)
Recognition of contributed capital
$22,166
Capitalization of contributed capital
($22,166)
Revisions to Original Budgeted Appropriation to (from) Fund Equity ($515,253)
REVISED 9/30/16 Budgeted Ending Fund Equity (exclusive of net capital) $39,739
Develooment Services Fund #420
As approved by City Commission on 9/28/15 Public Hearing Item 501:
10/l/14 Budgeted Beginning Fund Equity $1;112,486
FY '16 Budgeted Appropriation to (from) Fund Equity $354,230
9/30/16 Budgeted Ending Fund Equity $1,466,716
Amendments to be approved tonight to Original FY 2015 -2016 Budget (as approved on 9/28/15)
Difference in Beginning Fund Equity from projected to actual as shown in 9/30/15 CAFR $221,989
Reduce fuel budgets due to declining fuel prices $3,800
Reduce General Fund transfer out - IT projects deferred $25,000
Increase plans review/ permit revenue per actuals at 7.22.16 $60,000
Contract services - increase expenditure budget ($60,000)
Revisions to Original Budgeted Fund Equity $250,789
REVISED 9/30/16 Budgeted Ending Fund Equity (exclusive of net capital) $1,717,505
FY 16 Final Budget Amendment
November 21, 2016
Consent 303
Attachment 2
Attachment 3
Attachment 3 - General Fund Budget Amendment Summary .........
11/21/16; Consent 303; Resolution 2016 -22
HELPFUL TOOLS: Comprehensive Annual Financial Report for the year ended September 30, 2015 as approved by City Commission on 3/28/2016 Regular 500; Fiscal Year 2015 -2016
Original Budget as approved by City Commission on 9/28/15 Public Hearing 501.
FY 16 Final Budget Amendment
November 21, 2016
Consent 303
Attachment 3
FY 16
Commission -
Other
FY 16
Original
Approved
Revenue
Requests Inter / Intea
Amended
Annual
Amendments to PO /Budget
Neutral
to Amend Departmental
Annual
Division #
Budge
Appropriation Rollovers
Changes
Appropriation Transfers
Budge
General Fund Revenues & Transfers:
$ 17,240,997
$
17,240,997
Byrne Grant - mobile command center
$
50,000
$
50,000
Net increase to revenue streams (Chamber renovation)
$
155,458
$
155,458
Net increase to revenue streams
$
259,100
$
259,100
Hometown Harvest - Revenue budget
$ 4,572
$
4,572
Winter Wonderland - Revenue budget
$ 4,715
$
4,715
Spring Festival - Revenue budget
$ 4,328
$
4,328
July 4th - Revenue budget
$ 20,075
$
20,075
Reduce Assessment District transfers
$ (3,369)
$
(3,369)
Byrnegrant - lasers
$ 14,085
$
14,085
JAG grant - ant -theft devices
$ 2,705
$
2,705
Action Church donation
$ 8,700
$
8,700
CRA District reimbursement
$ 43,000
$
43,000
Inusrance proceeds
$ 13,049
$
13,049
General Fund Revenues & Transfers
$ 17,240,997
$ 25,490 $
$
464,558
$ 86,370 $
$
17,817,415
FY 16 Final Budget Amendment
November 21, 2016
Consent 303
Attachment 3
Attachment 3 - General Fund Budget Amendment Summary
11/21/16; Consent 303; Resolution 2016 -22
HELPFUL TOOLS: Comprehensive Annual Financial Report for the year ended September 30, 2015 as approved by City Commission on 3/28/2016 Regular 500; Fiscal Year 2015 -2016
Original Budget as approved by City Commission on 9/28/15 Public Hearing 501.
FY 16
Commission -
Other
119,049
FY 16
Original
Approved
Revenue Requests
Inter / Intea
Amended
Annual
Amendments to PO /Budget
Neutral to Amend
Departmental
Annual
Division # Budge
Appropriation Rollovers
Changes Appropriation
Transfers
Budge
General Fund Expenditures
City Commission
1100
$
119,049
$
(9,800)
$ 109,249
City Manager
1200
$
333,154
$
(58,500)
$
2,914
$ 277,568
City Clerk
1210
$
258,521
$
(18,500)
$
1,234
$ 241,255
General Government - Legal Services
1400
$
217,500
$
77,466
$ 294,966
General Government - General
1900
$
1,400,835
$
1,170,458
$
(144,607)
$ 2,426,686
Finance & Admin Services - General
1300
$
623,534
$
(27,300)
$
7,727
$ 603,961
Finance & Admin Services - Human Resources
1310
$
137,018
$
3,500
$
(4,492)
$ 136,026
Finance & Admin Services - Utility Billing
1360
$
776,686
$ 776,686
Finance & Admin Services - Risk Management
1920
$
531,103
$
(8,800)
$
(82,395)
$ 439,908
Information Systems - General
1600
$
890,541
$
(45,000)
$
11,080
$ 856,621
Information Systems - City Hall
1910
$
25,868
$
(8,400)
$ 17,468
Comm Development - Administration
1500
$
277,599
$
(3,500)
$
946
$ 275,045
Comm Development - Planning
1510
$
160,621
$
(12,600)
$
(50)
$ 147,971
Comm Development - Urban Beautification
1520
$
614,694
$
(66,000) $
22,866 $
(6,000)
$ 565,560
Comm Development - Streetlighting
1530
$
493,997
$
(47,000)
$ 446,997
Police - Chief
2100
$
6,270,749
$ 43,143 $
(187,400) $
(21,896) $
37,021
$ 6,141,617
Police - Criminal Investigations
2110
$
21,820
$
(2,500)
$ 19,320
Police - Operations Support
2120
$
54,050
$
46,300
$
(750)
$ 99,600
Police - Operations
2130
$
221,402 $
25,490
$
39,963
$ 286,855
Police - Special Operations
2135
$
11,434
$
(919)
$ 10,515
Police - Information Services
2140
$
616,281
$
(21,300)
$
19,525
$ 614,506
Police - Code Enforcement
2150
$
12,220
$
861
$ 13,081
Fire - Operations
2200
$
70,000
$ 70,000
Public Works - Facilities
1930
$
200,734
$
(44,000)
$
153
$ 156,887
Public Works - Fleet
1940
$
210,773
$
(4,600)
$
1,718
$ 207,891
Public Works - Administration
4100
$
159,323
$
(44,000)
$
1,699
$ 117,022
Public Works -Roads &ROW
4110
$
532,785
$
(62,000) $
(7,400) $
2,729
$ 466,114
P &R - Administration
7200
$
207,947
$
(4,000)
$
17,842
$ 221,789
P &R - Athletics
7210
$
181,342
$
(24,000)
$
(2,375)
$ 154,967
P &R - Athletics Partnerships
7220
$
33,850
$
(1,213)
$ 32,637
P &R - Parks &Grounds
7230
$
971,478 $
40,068 $
(15,000) $
2,383 $
81,486
$ 1,080,415
P &R - Programs
7240
$
252,890
$
(16,000)
$
(7,231)
$ 229,659
P &R - Seniors
7250
$
312,748
$
(25,500)
$
(29,332)
$ 257,916
P &R - Community Events
7400
$
35,000
$
33,690 $
(25,000)
$ 43,690
General Fund Expenditures 17,237,546 $ 65,558 $ 43,143 $ 464,558 $ 29,643 $ - $ 17,840,448
Budgeted Approp to (from) Fund Balance $ 3,451 $ (40,068) $ (43,143) $ - $ 56,727 $ - $ (23,033)
FY 16 Final Budget Amendment
November 21, 2016
Consent 303
Attachment 3