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HomeMy WebLinkAbout2012 11 19 Consent 200 Resolution 2012-41, Final Budget AmendmentCOMMISSION AGENDA ITEM 200 November 19, 2012 Special Meeting Informational Consent X Public Hearings Regular KS SB City Manager Department REQUEST: City Manager is requesting that the Commission consider approval of Resolution 2012 -41 amending the Fiscal Year 2012 Budget. SYNOPSIS: This agenda item is needed to amend the Fiscal Year 2012 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 • FY 2012 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 which require amendment of the expenditure budget or the appropriation to or from fund balance. This resolution formalizes the fiscal impact of those actions. Shown in Attachment 2 are the final budgeted ending fund balances for all funds requiring Consent 200 PAGE 1 OF 2 - November 19, 2012 amendment for the 2012 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 2013. State statute requires that the final budget amendment be formalized by November 29, 2012 [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. 2012 -41, the Final Budget for Fiscal Year 2011 -2012 will be placed on the City's website [Section 166.241 (5) FS]. RECOMMENDATION: It is recommended that the Commission approve Resolution 2012 -41, amending the Fiscal Year 2012 Budget. ATTACHMENTS: 1. Resolution Number 2012 -41 2. Budget Amendment Summary General Fund, Other Governmental Funds, Enterprise Funds 3. General Fund Budget Amendment Recap Consent 200 PAGE 2 OF 2 - November 19, 2012 RESOLUTION NUMBER 2012 -41 A RESOLUTION OF THE CITY COMMISSION OF THE CITY OF WINTER SPRINGS FLORIDA, AMENDING THE FISCAL YEAR 2011 -2012 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 2011 -2012 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 19th day of November, 2012. CHARLES LACEY, Mayor City of Winter Springs, Florida Resolution 2012 -41 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 2012 -41 Page 2 of 2 Attachment 2 - Budget Amendment Detail 11/19/12; Consent 200; Resolution 2012 -41 General Fund Funds not included in this summary do not require budget amendment HELPFUL TOOLS: Comprehensive Annual Financial Report for the year ended September 30, 2011 as approved by City Commission on 3/26/2012 Regular 601; Fiscal Year 2011 -2012 Original Budget as approved by City Commission on 9/26/11 Public Hearing 501. General Fund #001: Difference in Beg Fund Balance from Actual Beg Fund Projected to Balance from 9/30/11 Actual CAFR As approved by City Commission on 9/26/11 Public Hearing Item 501: 10 /1 /11 Budgeted Beginning Fund Balance $8,259,324 FY '12 Budgeted Appropriation to (from) Fund Balance ($607,373)': 9/30/12 Budgeted Ending Fund Balance $7, 651,951 Amendments to be approved tonight to Original FY 2011 -2012 Budget (as approved on 9/26/11): Difference in Beginning Fund Balance from projected to actual as shown in 9/30/11 CAFR $571, 493 Commission Approved: Regular 601; 7.23.12; San equipment, SQL software ($53,692) Additional Appropriation to (from) Fund Balance Comm Approved) ($53,692) Fiscal Year '11 Purchase Order Rollovers: PO 111909; Bellomo- Herbert; Shepard Rd Streetscape CRA District ($94,992) Additional Appropriation to (from) Fund Balance PO Rollovers) ($94,992) Revenue Neutral: Grants: Byrne Grant revenues $3,666 Byrne Grant expenditures (2115) ($3,666) Donation - Dr. Eans/Highlands $17,100 K -9 expenditure (2119) ($17,100) Donations: Donation - Brighthouse for Tri- County meeting $1,179 Expenditures for Tri - County meeting ($1,179) Donation - Tuscawilla HOA for bench Sam Smith Park $899 Expenditure for bench ($899) Donations - covert phone system $1,100 Expenditure budget for covert phone system ($1,100) Community Events: Community Event Revenue - Spring Festival $600 Community Event Expenditure - Spring Festival (7260) ($600) Community Event Revenue - Treelighting $3,840 Community Event Expenditure - Treelighting (7260) ($3,840) Community Event Revenue - Hometown Harvest $5,950 Community Event Expenditure - Hometown Harvest (7260) ($5,950) Inter - departmental transfers: Inter - departmental transfer from 1200 for Todd Pearson's Communication $7,500 Inter - departmental transfer to 1900 for Todd Pearson's Communication ($7,500) Inter - departmental transfer from 2110 for cleaning services $6,400 Inter - departmental transfer to 4414 for cleaning services ($6,400) Inter - departmental transfer from 1340 for AED Senior Center $556 Inter - departmental transfer to 7250 for AED Senior Center ($556) Inter - departmental transfer from 2118 for recording fees $1,075 $571,493 $8,830,817 FY 12 Final Budget Amendment November 19, 2012 Commission Consent Item 200 Attachment 2 Attachment 2 - Budget Amendment Detail 11/19/12; Consent 200; Resolution 2012 -41 General Fund Inter - departmental transfer to 1210 for recording fees ($1,075) Inter - departmental transfer from 7260 for Public Safety overtime $4,653 Inter - departmental transfer to 2110 for Public Safety overtime ($3,727) Inter - departmental transfer to 4412 for Public Safety overtime ($629) Inter - departmental transfer to 7230 for Public Safety overtime ($126) Inter - departmental transfer to 7240 for Public Safety overtime ($171) Inter - departmental transfer from 1900 for Leadership Seminole $2,199 Inter - departmental transfer to 7200 for Leadership Seminole ($2,199) Inter - departmental transfer from 1900 for Unit 12 wall $3,000 Inter - departmental transfer to 4412 for Unit 12 wall ($3,000) Inter - departmental transfer from 1900 for codification $2,166 Inter - departmental transfer to 1210 for codification ($2,166) Insurance/Recycling/Trade -In: Trade -in value Ford Fusion $11,500 Ford Fusion trade -in value capitalized with Camaro purchase - (2113) ($11,500) Trade -in value 2002 Ranger $3,800 Ranger trade -in value capitalized with Tahoe purchase - (2114) ($3,800) Auction proceeds 2003 Chevy Impala $1,875 Impala auction proceeds utilized for R &M of vehicle (2110) ($1,875) Scrap metal recycling revenue $478 Recycling revenue directed to street sign budget (441X) ($478) Insurance proceeds - Grand Cherokee, Chevy Impala $1,562 Insurance settlement expenditure - Grand Cherokee, Chevy Impala (2115) ($1,562) Difference in Beg Fund Balance from Actual Beg Fund Projected to Balance from 9/30/11 Actual CAFR Additional Appropriation to (from) Fund Balance Revenue Neutral) $0 Other July 4th event - Revenues budget $12,633 July 4th event - Expenditure budget (7260) ($8,141) Increase transfer from Park Impact - Trotwood project reimbursement $33,020 Inusrance proceeds - GEICO $1,448 Vehicle repair (2115) ($1,171) Additional Appropriation to (from) Fund Balance Pther) $37,789 Revisions to Original Budgeted Appropriation to (from) Fund Balance REVISED 9/30/12 Budgeted Ending Fund Balance ($11a895) $8,112,549 FY 12 Final Budget Amendment November 19, 2012 Commission Consent Item 200 Attachment 2 Attachment 2 - Budget Amendment Detail 11/19/12; Consent 200; Resolution 2012 -41 Other Governmental Funds HELPFUL TOOLS: Comprehensive Annual Financial Report for the year ended September 30, 2011 as approved by City Commission on 3/26/2012 Regular 601; Fiscal Year 2011 -2012 Original Budget as approved by City Commission on 9/26/11 Public Hearing 501. Police Education Fund #102 Difference in Beg Actual Beg Fund Fund Balance from Balance from Projected to Actual 9/30/11 CAFR As approved by City Commission on 9/26/11 Public Hearing Item 501: 10 /1 /11 Budgeted Beginning Fund Balance $31,140 $2,255 $33,395 FY '12 Budgeted Appropriation to (from) Fund Balance ($5,750) 9/30/12 Budgeted Ending Fund Balance $25,390 Amendments to be approved tonight to Original FY 2011 -2012 Budget (as approved on 9/26/11): Difference in Beginning Fund Balance from projected to actual as shown in 9/30/11 CAFR $2,255 Amendments to be approved tonight to Original FY 2011 -2012 Budget (as approved on 9/26/11): Increase Revenue - scrap metal $849 Increase Expenditure - employee development ($849) Reduce fine revenues - align with y/e actuals ($2,800) ($545) REVISED 9/30/12 Budgeted Ending Fund Balance $24,845 Special Law Enforcement Fund - Local #103 As approved by City Commission on 9/26/11 Public Hearing Item 501: 10 /1 /11 Budgeted Beginning Fund Balance $11,617 $5,863 $17,480 FY '12 Budgeted Appropriation to (from) Fund Balance ($7,725) 9/30/12 Budgeted Ending Fund Balance $3,892 Amendments to be approved tonight to Original FY 2011 -2012 Budget (as approved on 9/26/11): Difference in Beginning Fund Balance from projected to actual as shown in 9/30/11 CAFR $5,863 Increase confiscated property revenues to reflect actuals Appropriate funds for Street Crimes Unit expenditures Revisions to Original Budgeted Fund Balance $19,700 ($1,500) $24,063 REVISED 9/30/12 Budgeted Ending Fund Balance $27,955 Special Law Enforcement Trust Fund - Federal #108 As approved by City Commission on 9/26/11 Public Hearing Item 501: 10 /1 /11 Budgeted Beginning Fund Balance $27,305 $15,499 $42,804 FY '12 Budgeted Appropriation to (from) Fund Balance ($8,950) 9/30/12 Budgeted Ending Fund Balance $18,355 FY12 Final Budget Amendment November 19, 2012 Commission Consent Item 200 Attachment 2 Attachment 2 - Budget Amendment Detail 11/19/12; Consent 200; Resolution 2012 -41 Other Governmental Funds Difference in Beg Actual Beg Fund Fund Balance from Balance from Projected to Actual 9/30/11 CAFR HELPFUL TOOLS: Comprehensive Annual Financial Report for the year ended September 30, 2011 as approved by City Commission on 3/26/2012 Regular 601; Fiscal Year 2011 -2012 Original Budget as approved by City Commission on 9/26/11 Public Hearing 501. Amendments to be approved tonight to Original FY 2011 -2012 Budget (as approved on 9/26/11): Difference in Beginning Fund Balance from projected to actual as shown in 9/30/11 CAFR $15,499 Consent 201; 10.24.11 Appropriation for ballistic vests Consent 200; 2.13.12 Appropriation for electronic citation writers Consent 201; 3.26.12 Appropriation for various expenditures Confiscated property - budget to reflect actual receipts Revisions to Original Budgeted Fund Balance ($2,900) ($7,540) ($9,450) $59,000 $54,609 REVISED 9/30/12 Budgeted Ending Fund Balance $72,964 Road Improvements Fund #115 As approved by City Commission on 9/26/11 Public Hearing Item 501: 10 /1 /11 Budgeted Beginning Fund Balance $526,322 $970,322 $1,496,644 FY '12 Budgeted Appropriation to (from) Fund Balance ($291,200) 9/30/12 Budgeted Ending Fund Balance $235,122 Amendments to be approved tonight to Original FY 2011 -2012 Budget (as approved on 9/26/11): Difference in Beginning Fund Balance from projected to actual as shown in 9/30/11 CAFR $970,322 FY 12 project budgets to be delayed, reduced (Magnolia, Blake, Doran, Northern - Shetland) $950,000 Reduce anticipated One Cent Reimbursement; requested draw in FY 2013 ($1,055,000) Revisions to Original Budgeted Fund Balance $865,322 REVISED 9/30/12 Budgeted Ending Fund Balance $1,100,444 Transportation Impact Fee Fund #140 As approved by City Commission on 9/26/11 Public Hearing Item 501: 10 /1 /11 Budgeted Beginning Fund Balance $517,345 $12,946 $530,291 FY '12 Budgeted Appropriation to (from) Fund Balance ($22,000) 9/30/12 Budgeted Ending Fund Balance $495,345 Amendments to be approved tonight to Original FY 2011 -2012 Budget (as approved on 9/26/11): Difference in Beginning Fund Balance from projected to actual as shown in 9/30/11 CAFR $12,946 Align impact fee revenue budget with actuals $65,425 Revisions to Original Budgeted Fund Balance $78,371 REVISED 9/30/12 Budgeted Ending Fund Balance $573,716 FY12 Final Budget Amendment November 19, 2012 Commission Consent Item 200 Attachment 2 Attachment 2 - Budget Amendment Detail 11/19/12; Consent 200; Resolution 2012 -41 Other Governmental Funds HELPFUL TOOLS: Comprehensive Annual Financial Report for the year ended September 30, 2011 as approved by City Commission on 3/26/2012 Regular 601; Fiscal Year 2011 -2012 Original Budget as approved by City Commission on 9/26/11 Public Hearing 501. Public Facilities Impact Fee Fund #145 Difference in Beg Actual Beg Fund Fund Balance from Balance from Projected to Actual 9/30/11 CAFR As approved by City Commission on 9/26/11 Public Hearing Item 501: 10 /1 /11 Budgeted Beginning Fund Balance $393,730 $5,826 $399,556 FY '12 Budgeted Appropriation to (from) Fund Balance ($393,730) 9/30/12 Budgeted Ending Fund Balance $0 Amendments to be approved tonight to Original FY 2011 -2012 Budget (as approved on 9/26/11): Difference in Beginning Fund Balance from projected to actual as shown in 9/30/11 CAFR $5,826 Regular 601; 7.23.12; Transfer to fund #317 capital project fund Increase interest revenue budget Revisions to Original Budgeted Fund Balance ($6,816) $990 $0 REVISED 9/30/12 Budgeted Ending Fund Balance $0 Police Impact Fee Fund #150 As approved by City Commission on 9/26/11 Public Hearing Item 501: 10 /1 /11 Budgeted Beginning Fund Balance $74,780 $3,642 $78,422 FY '12 Budgeted Appropriation to (from) Fund Balance $27,250 9/30/12 Budgeted Ending Fund Balance $102,030 Amendments to be approved tonight to Original FY 2011 -2012 Budget (as approved on 9/26/11): Difference in Beginning Fund Balance from projected to actual as shown in 9/30/11 CAFR $3,642 Increase residential impact fee revenues - align budget with actuals Increase commercial impact fee revenues - align budget with actuals Increase capital expenditure budget - reclass of mobile radios Revisions to Original Budgeted Fund Balance $23,500 $4,500 ($35,100) ($3,458) REVISED 9/30/12 Budgeted Ending Fund Balance $98,572 Parks Impact Fee Fund #155 As approved by City Commission on 9/26/11 Public Hearing Item 501: 10 /1 /11 Budgeted Beginning Fund Balance $16,078 $8,478 $24,556 FY '12 Budgeted Appropriation to (from) Fund Balance $88,650 9/30/12 Budgeted Ending Fund Balance $104,728 FY12 Final Budget Amendment November 19, 2012 Commission Consent Item 200 Attachment 2 Attachment 2 - Budget Amendment Detail 11/19/12; Consent 200; Resolution 2012 -41 Other Governmental Funds HELPFUL TOOLS: Comprehensive Annual Financial Report for the year ended September 30, 2011 as approved by City Commission on 3/26/2012 Regular 601; Fiscal Year 2011 -2012 Original Budget as approved by City Commission on 9/26/11 Public Hearing 501. Amendments to be approved tonight to Original FY 2011 -2012 Budget (as approved on 9/26/11): Difference in Beginning Fund Balance from projected to actual as shown in 9/30/11 CAFR Increase transfer to General Fund; reimbursement of Trotwood expenses Revisions to Original Budgeted Fund Balance REVISED 9/30/12 Budgeted Ending Fund Balance $8,478 ($33,020) ($24,542) $80,186 Difference in Beg Actual Beg Fund Fund Balance from Balance from Projected to Actual 9/30/11 CAFR TLBD Maintenance Fund #184 As approved by City Commission on 9/26/11 Public Hearing Item 501: 10 /1 /11 Budgeted Beginning Fund Balance $255,481 $43,846 $299,327 FY '12 Budgeted Appropriation to (from) Fund Balance ($58,261) 9/30/12 Budgeted Ending Fund Balance $197,220 Amendments to be approved tonight to Original FY 2011 -2012 Budget (as approved on 9/26/11): Difference in Beginning Fund Balance from projected to actual as shown in 9/30/11 CAFR $43,846 Insurance proceeds - traffic accident Expenditure budget related to traffic accident Revisions to Original Budgeted Fund Balance $1,404 ($1,404) $43,846 REVISED 9/30/12 Budgeted Ending Fund Balance $241,066 2003 Debt Service Fund #206 As approved by City Commission on 9/26/11 Public Hearing Item 501: 10 /1 /11 Budgeted Beginning Fund Balance $780,389 $1,952 $782,341 FY '12 Budgeted Appropriation to (from) Fund Balance $18,650 9/30/12 Budgeted Ending Fund Balance $799,039 Amendments to be approved tonight to Original FY 2011 -2012 Budget (as approved on 9/26/11): Difference in Beginning Fund Balance from projected to actual as shown in 9/30/11 CAFR $1,952 Reduce interest revenue budget Increase interest expense Revisions to Original Budgeted Fund Balance ($3,000) ($100) ($1,148) REVISED 9/30/12 Budgeted Ending Fund Balance $797,891 FY12 Final Budget Amendment November 19, 2012 Commission Consent Item 200 Attachment 2 Attachment 2 - Budget Amendment Detail 11/19/12; Consent 200; Resolution 2012 -41 Other Governmental Funds HELPFUL TOOLS: Comprehensive Annual Financial Report for the year ended September 30, 2011 as approved by City Commission on 3/26/2012 Regular 601; Fiscal Year 2011 -2012 Original Budget as approved by City Commission on 9/26/11 Public Hearing 501. TLBD Debt Service Fund #211 Difference in Beg Actual Beg Fund Fund Balance from Balance from Projected to Actual 9/30/11 CAFR As approved by City Commission on 9/26/11 Public Hearing Item 501: 10 /1 /11 Budgeted Beginning Fund Balance $215,604 $1,881 $217,485 FY '12 Budgeted Appropriation to (from) Fund Balance $9,922 9/30/12 Budgeted Ending Fund Balance $225,526 Amendments to be approved tonight to Original FY 2011 -2012 Budget (as approved on 9/26/11): Difference in Beginning Fund Balance from projected to actual as shown in 9/30/11 CAFR Capital Note Proceeds - refinance Retirement of principal Increase interest/bond issuance cost - Reduce Special Assessment revenue ming ssue only Revisions to Original Budgeted Fund Balance REVISED 9/30/12 Budgeted Ending Fund Balance $1,881 $1,765,000 ($1,765,000) ($37,805) ($1,400) ($37,324) $188,202 1999 Debt Service Fund #215 As approved by City Commission on 9/26/11 Public Hearing Item 501: 10 /1 /11 Budgeted Beginning Fund Balance $138,162 ($117,070) $21,092 FY '12 Budgeted Appropriation to (from) Fund Balance $33,800 9/30/12 Budgeted Ending Fund Balance $171,962 Amendments to be approved tonight to Original FY 2011 -2012 Budget (as approved on 9/26/11): Difference in Beginning Fund Balance from projected to actual as shown in 9/30/11 CAFR ($117,070) Net reduction to 2012 pincipal and interest budget - timing differences due to FY 2011 refinance Bond issuance costs from FY 2011 refinance Revisions to Original Budgeted Fund Balance $116,577 ($10,100) ($10,593) REVISED 9/30/12 Budgeted Ending Fund Balance $161,369 CW GO Debt Service Fund #225 As approved by City Commission on 9/26/11 Public Hearing Item 501: 10 /1 /11 Budgeted Beginning Fund Balance $38,849 $1,539 $40,388 FY '12 Budgeted Appropriation to (from) Fund Balance ($331) 9/30/12 Budgeted Ending Fund Balance $38,518 FY12 Final Budget Amendment November 19, 2012 Commission Consent Item 200 Attachment 2 Attachment 2 - Budget Amendment Detail 11/19/12; Consent 200; Resolution 2012 -41 Other Governmental Funds HELPFUL TOOLS: Comprehensive Annual Financial Report for the year ended September 30, 2011 as approved by City Commission on 3/26/2012 Regular 601; Fiscal Year 2011 -2012 Original Budget as approved by City Commission on 9/26/11 Public Hearing 501. Amendments to be approved tonight to Original FY 2011 -2012 Budget (as approved on 9/26/11): Difference in Beginning Fund Balance from projected to actual as shown in 9/30/11 CAFR $1,539 Capital Note Proceeds - refinance $2,739,107 Retirement of principal ($2,685,000) Increase interest/bond issuance cost - timing issue only ($43,350) Decrease Ad Valorem revenue budget ($900) Revisions to Original Budgeted Fund Balance $55,646 Difference in Beg Actual Beg Fund Fund Balance from Balance from Projected to Actual 9/30/11 CAFR REVISED 9/30/12 Budgeted Ending Fund Balance $94,164 1999 Construction Capital Project Fund #305 As approved by City Commission on 9/26/11 Public Hearing Item 501: 10 /1 /11 Budgeted Beginning Fund Balance $896,505 $13,919 $910,424 FY '12 Budgeted Appropriation to (from) Fund Balance ($895,600) 9/30/12 Budgeted Ending Fund Balance $905 Amendments to be approved tonight to Original FY 2011 -2012 Budget (as approved on 9/26/11): Difference in Beginning Fund Balance from projected to actual as shown in 9/30/11 CAFR $13,919 Substantial reduction of expenditure budget - CIP Magnolia Park delay Remove transfer in from Road Imp Fund for Magnolia Park - timing issue Revisions to Original Budgeted Fund Balance $1,190,000 ($300,000) $903,919 REVISED 9/30/12 Budgeted Ending Fund Balance $904,824 Utility/Public Works Facility Capital Project Fund #311 As approved by City Commission on 9/26/11 Public Hearing Item 501: 10 /1 /11 Budgeted Beginning Fund Balance $902,752 $55,236 $957,988 FY '12 Budgeted Appropriation to (from) Fund Balance ($900,500) 9/30/12 Budgeted Ending Fund Balance $2,252 Amendments to be approved tonight to Original FY 2011 -2012 Budget (as approved on 9/26/11): Difference in Beginning Fund Balance from projected to actual as shown in 9/30/11 CAFR $55,236 Removal of capital project budget - timing FY12 to FY13 $905,000 Revisions to Original Budgeted Fund Balance $960,236 REVISED 9/30/12 Budgeted Ending Fund Balance $962,488 FY12 Final Budget Amendment November 19, 2012 Commission Consent Item 200 Attachment 2 Attachment 2 - Budget Amendment Detail 11/19/12; Consent 200; Resolution 2012 -41 Other Governmental Funds HELPFUL TOOLS: Comprehensive Annual Financial Report for the year ended September 30, 2011 as approved by City Commission on 3/26/2012 Regular 601; Fiscal Year 2011 -2012 Original Budget as approved by City Commission on 9/26/11 Public Hearing 501. City Hall Expansion Capital Project Fund #312 Difference in Beg Actual Beg Fund Fund Balance from Balance from Projected to Actual 9/30/11 CAFR As approved by City Commission on 9/26/11 Public Hearing Item 501: 10 /1 /11 Budgeted Beginning Fund Balance $10,416 $38 $10,454 FY '12 Budgeted Appropriation to (from) Fund Balance ($10,366) 9/30/12 Budgeted Ending Fund Balance $50 Amendments to be approved tonight to Original FY 2011 -2012 Budget (as approved on 9/26/11): Difference in Beginning Fund Balance from projected to actual as shown in 9/30/11 CAFR Increase transfer expenditure budget for residual equity transfer to fund #317 Remove interest revenue budget due to fund closure Revisions to Original Budgeted Fund Balance REVISED 9/30/12 Budgeted Ending Fund Balance $38 ($38) ($50) ($50) $0 Excellence in Customer Service Initiative CP Fund #317 As approved by City Commission on 9/26/11 Public Hearing Item 501: 10 /1 /11 Budgeted Beginning Fund Balance $0 $0 $0 FY '12 Budgeted Appropriation to (from) Fund Balance $4,166 9/30/12 Budgeted Ending Fund Balance $4,166 Amendments to be approved tonight to Original FY 2011 -2012 Budget (as approved on 9/26/11): Difference in Beginning Fund Balance from projected to actual as shown in 9/30/11 CAFR $0 Trade in value proceeds for phone system disposition $7,118 Regular 601; 7.23.12; Transfer in from Water & Sewer for software implementation $100,000 Regular 601; 7.23.12; Transfer in from General Fund for software implementation $53,692 Increase in Transfer -in from Public Facilities Impact Fee Fund for software implementation $6,816 Increase in Transfer -in from City Hall Expansion CP Fund for software implementation $38 Regular 601; 7.23.12; Increase expenditure budget software implementation ($167,113) Revisions to Original Budgeted Fund Balance $551 REVISED 9/30/12 Budgeted Ending Fund Balance $4,717 FY12 Final Budget Amendment November 19, 2012 Commission Consent Item 200 Attachment 2 Attachment 2 - Budget Amendment Detail 11/19/12; Consent 200; Resolution 2012 -41 Enterprise Funds (Note - As enterprise funds, the following 'fund balances' are technically not their fund balances but rather a projection of their year -end net assets less net capital.) HELPFUL TOOLS: Comprehensive Annual Financial Report for the year ended September 30, 2011 as approved by City Commission on 3/26/2012 Regular 601; Fiscal Year 2011 -2012 Original Budget as approved by City Commission on 9/26/11 Public Hearing 501. Water and Sewer Operating Fund - 2000 Construction ( #3600): As approved by City Commission on 9/26/11 Public Hearing Item 501: 10 /1 /11 Budgeted Beginning Fund Balance FY '12 Budgeted Appropriation to (from) Fund Balance 9/30/12 Budgeted Ending Fund Balance $2,239,802 $1,845,472 $4,085,274 Capital Assets (net of related debt) Difference in Actual Ending Beg Fund Bal Fund Balance as from projected shown in the to actual 9/30/11 CAFR Amendments to be approved tonight to Original FY 2011 -2012 Budget (as approved on 9/26/11): Difference in Beginning Fund Balance from projected to actual as shown in 9/30/11 CAFR PO Rollover #110704 Beach Construction relative to Oak Forest Reclaim Plant Rollover of 2011 Lk Jesup Water Augmentation budget that was unutilized as well as unbudgeted in 2012 Increase grant revenues for Project #30154 (Oak Forest) Decrease grant revenues for Project #30157 (Lk Jesup) Increased revenue budget - various (June review) Reduce capital note proceeds related to reclaim plant (timing only) Net reductions to debt service requirement due to late FY 11 refinance Internal Transfer to Service Availability Fund (see below for transfer -in) S205,161 ($64,096) ($145,890) $5,258 ($370,000) $628,000 ($1,320,000) $248,715 ($256,360) Regular 601; 7.23.12; Transfer to Excellence in Cust Svc Fund #317 - software implementation ($100,000) Decrease capital expenditure budget - Plants and Main (June review) $65,000 Reduce capital note proceeds related to reclaim plant (SRLF timing only) ($1,600,000) Revisions to Original Budgeted Fund Balance ($2,704,212) REVISED 9/30/12 Budgeted Ending Fund Balance (exclusive of net capital) $1,381,062 $11,503,127 $205,161 $13,948,090 FY12 Final Budget Amendment November 19, 2012 Commission Consent Item 200 Attachment 2 Attachment 2 - Budget Amendment Detail 11/19/12; Consent 200; Resolution 2012 -41 Enterprise Funds (Note - As enterprise funds, the following 'fund balances' are technically not their fund balances but rather a projection of their year -end net assets less net capital.) Water and Sewer Utility Fund - 2000 Construction ( #3640): Difference in Actual Ending Capital Assets Beg Fund Bal Fund Balance as (net of related from projected shown in the debt) to actual 9/30/11 CAFR As approved by City Commission on 9/26/11 Public Hearing Item 501: 10 /1 /11 Budgeted Beginning Fund Balance $200,219 $24,890 $225,109 FY '12 Budgeted Appropriation to (from) Fund Balance ($200,000) 9/30/12 Budgeted Ending Fund Balance $219 Amendments to be approved tonight to Original FY 2011 -2012 Budget (as approved on 9/26/11): Difference in Beginning Fund Balance from projected to actual as shown in 9/30/11 CAFR $24,890 Reduce capital expenditure budget - east force main improvements $131,738 Revisions to Original Budgeted Fund Balance $156,628 REVISED 9/30/12 Budgeted Ending Fund Balance $156,847 Water and Sewer Availability Fund #402 As approved by City Commission on 9/26/11 Public Hearing Item 501: 10 /1 /11 Budgeted Beginning Fund Balance $0 $11,231 $11,231 FY '12 Budgeted Appropriation to (from) Fund Balance $0 9/30/12 Budgeted Ending Fund Balance $0 Amendments to be approved tonight to Original FY 2011 -2012 Budget (as approved on 9/26/11): Difference in Beginning Fund Balance from projected to actual as shown in 9/30/11 CAFR $11,231 Service Availability revenues align with June actuals - Commercial (Water /Sewer) $3,016 Service Availability revenues align with June actuals - Residential (Water /Sewer) $208,859 Transfer -in from W &S Operating $256,360 Revisions to Original Budgeted Fund Balance $479,466 REVISED 9/30/12 Budgeted Ending Fund Balance $479,466 Not requiring amendment: Water and Sewer - Renewal & Replacement ( #3610) Water and Sewer - Revenue Generation ( #3620) $614,840 $0 Total Water & Sewer "Fund Balance" (ties to CAFR) ► $14,799,270 FY12 Final Budget Amendment November 19, 2012 Commission Consent Item 200 Attachment 2 Attachment 2 - Budget Amendment Detail 11/19/12; Consent 200; Resolution 2012 -41 Enterprise Funds (Note - As enterprise funds, the following 'fund balances' are technically not their fund balances but rather a projection of their year -end net assets less net capital.) Development Services Fund #420 Difference in Actual Ending Capital Assets Beg Fund Bal Fund Balance as (net of related from projected shown in the debt) to actual 9/30/11 CAFR As approved by City Commission on 9/26/11 Public Hearing Item 501: 10 /1 /11 Budgeted Beginning Fund Balance ($631,044) $298 ($76,037) ($706,783) FY '12 Budgeted Appropriation to (from) Fund Balance ($175,193) 9/30/12 Budgeted Ending Fund Balance ($806,237) Amendments to be approved tonight to Original FY 2011 -2012 Budget (as approved on 9/26/11): Difference in Beginning Fund Balance from projected to actual as shown in 9/30/11 CAFR ($76,037) Net increase to revenue budget per year -end actuals $553,000 Net increase to expenditure budget per year -end actuals ($8,750) Revisions to Original Budgeted Fund Balance $468,213 REVISED 9/30/12 Budgeted Ending Fund Balance (exclusive of net capital) ($338,024) Stormwater Utility Fund #430 As approved by City Commission on 9/26/11 Public Hearing Item 501: 10 /1 /11 Budgeted Beginning Fund Balance $774,707 $6,469,668 $324,101 $7,568,476 FY '12 Budgeted Appropriation to (from) Fund Balance ($408,437) 9/30/12 Budgeted Ending Fund Balance $366,270 Amendments to be approved tonight to Original FY 2011 -2012 Budget (as approved on 9/26/11): Difference in Beginning Fund Balance from projected to actual as shown in 9/30/11 CAFR $324,101 Purchase Order rollover #112422 CH2M Hill (Solary Canals) ($9,136) Purchase Order rollover #112763 Reynolds Inliner (Storm Pipe Relining) ($38,712) Decrease capital expenditure budget $189,375 Decrease operating expenditure budget $40,050 Revise revenue budget for engineering inspections $12,000 Revisions to Original Budgeted Fund Balance $517,678 REVISED 9/30/12 Budgeted Ending Fund Balance (exclusive of net capital) $883,948 FY12 Final Budget Amendment November 19, 2012 Commission Consent Item 200 Attachment 2 Attachment 3 - General Fund Budget Amendment Summary 11/19/12; Consent 200; Resolution 2012 -41 Division # Supplemental Appropriations FY12 Commission Other FY12 Original Approved Revenue Requests Amended Annual Intra- departmental Amendments to PO Neutral to Amend Annual Budget Trans ers Appropriation Rollovers Changes Appropriation Budget General Fund Revenues & Transfers 16,414,044 $ 16,414,044 Inusrance proceeds - GEICO $ 1,448 $ 1,448 Byrne Grant $ 3,666 $ 3,666 Donation - Dr. Eans/Highlands for K -9 replacement $ 17,100 $ 17,100 Donation - Brighthouse for Tri- County meeting $ 1,179 $ 1,179 Donation - Tuscawilla HOA for bench Sam Smith Park $ 899 $ 899 Donation - covert phone system $ 1,100 $ 1,100 Trade -in of 2010 Ford Fusion, 2002 Ranger $ 15,300 $ 15,300 Auction proceeds - 2003 Chevy Impala $ 1,875 $ 1,875 Increase transfer from Park Impact - Trotwood project reimbursement $ 33,020 $ 33,020 Recycling proceeds - scrap metal (street signs) $ 478 $ 478 Hometown Harvest event - Revenues budget $ 5,950 $ 5,950 July 4th event - Revenues budget $ 12,633 $ 12,633 Spring Festival event - Revenues budget $ 600 $ 600 Treelighting event - Revenues budget $ 3,840 $ 3,840 Inusrance proceeds - Grand Cherokee, Chevy Impala $ 1,562 $ 1,562 General Fund Revenues & Transfers 16,414,044 $ $ $ $ 53,549 $ 47,101 $ 16,514,694 General Fund Expenditures City Commission 1100 116,011 $ (2,534) $ 1,179 $ 114,656 City Manager 1200 357,067 $ (7,500) $ 349,567 City Clerk 1210 283,709 $ 2,534 $ 1,075 $ 2,166 $ 289,484 General Government - LegalServices 1220 261,000 $ 261,000 Finance & Admin Services - General 1300 577,775 $ 577,775 Finance & Admin Services - Human Resources 1310 71,898 $ 71,898 Information Systems - General 1340 759,800 $ (533) $ 53,692 $ (556) $ 812,403 Information Systems - KIVA/GIS 1343 122,261 $ 122,261 Finance & Admin Services - Utility Billing 1360 693,187 $ 693,187 Comm Development - Administration 1510 213,974 $ (1,800) $ 212,174 Comm Development - Planning 1515 181,322 $ 1,800 $ 183,122 Comm Development - Urban Beautification 1525 1,005,228 $ 94,992 $ 1,100,220 Comm Development - Streetlighting 1526 448,700 $ 448,700 General Government - General 1900 1,457,303 $ 2,301 $ (2,166) $ 1,457,438 Information Services - City Hall 1910 32,550 $ 533 $ 33,083 Finance & Admin Services - Risk Management 1920 415,000 $ 415,000 FY12 Final Budget Amendment November 19, 2012 Commission Consent Item 200 Attachment 3 Attachment 3 - General Fund Budget Amendment Summary 11/19/12; Consent 200; Resolution 2012 -41 Division # Supplemental Appropriations FY12 Commission Other FY12 Original Approved Revenue Requests Amended Annual Intra- departmental Amendments to PO Neutral to Amend Annual Budget Trans ers Appropriation Rollovers Changes Appropriation Budget Police - Chief 2110 5,739,627 $ 28,850 $ (798) $ 5,767,679 Police - Criminal Investigations 2113 81,776 $ (15,325) $ 11,500 $ 77,951 Police - Operations Support 2114 132,145 $ 6,704 $ 3,800 $ 142,649 Police - Operations 2115 246,379 $ (8,133) $ 5,228 $ 1,171 $ 244,645 Police - Information Services 2116 586,441 $ (750) $ 1,100 $ 586,791 Police - Code Enforcement 2118 182,804 $ (7,680) $ (1,075) $ 174,049 Police - Motorcycle 2119 28,325 $ (1,500) $ 17,100 $ 43,925 Fire - Operations 2240 40,000 $ 40,000 Public Works - Administration 4410 151,226 $ 6,072 $ 157,298 Public Works - Roads & ROW 4412 546,027 $ (2,698) $ 4,107 $ 547,436 Public Works - Fleet 4413 210,550 $ (3,000) $ 207,550 Public Works - Facilities 4414 173,704 $ 6,400 $ 180,104 P &R - Administration 7200 200,655 $ 2,199 $ 202,854 P &R - Athletics 7210 293,451 $ (10,915) $ 282,536 P &R - Athletics Partnerships 7212 30,000 $ 30,000 P &R -Parks & Grounds 7230 852,868 $ (5,325) $ 1,025 $ 848,568 P &R- Programs 7240 180,078 $ 10,538 $ 171 $ 190,787 P &R - Seniors 7250 313,576 $ 6,300 $ 556 $ 320,432 P&R - Community Events 7260 35,000 $ (3,138) $ 5,737 $ 8,141 $ 45,740 General Fund Expenditures 17,021,417 $ - $ 53,692 $ 94,992 $ 53,549 $ 9,312 $ 17,232,962 BudgetedApprop to (from) Fund Balance $ (607,373) $ (53,692) $ (94,992) $ $ 37,789 $ (718,268) FY12 Final Budget Amendment November 19, 2012 Commission Consent Item 200 Attachment 3