HomeMy WebLinkAbout2013 11 18 Consent 300 Final Budget Amendment for FY 12-13 COMMISSION AGENDA
Informational
Consent X
ITEM 300 public Hearings
g
Regular
November 18, 2013 KS SB
Special Meeting City Manager Department
REQUEST:
City Manager is requesting that the Commission consider approval of Resolution 2013-31,
amending the Fiscal Year 2013 Budget.
SYNOPSIS:
This agenda item is needed to amend the Fiscal Year 2013 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
• 2012-2013 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 300 PAGE 1 OF 2- November 18,2013
Shown in Attachment 2 are the final budgeted ending fund balances for all funds requiring
amendment for the 2012-2013 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 2014. State statute requires that the final budget amendment be formalized by
November 29, 2013 [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. 2013-31, the Final Budget for
Fiscal Year 2012-2013 will be placed on the City's website [Section 166.241 (5)FS].
RECOMMENDATION:
It is recommended that the Commission approve Resolution 2013-31.
ATTACHMENTS:
1. Resolution Number 2013-31
2. Budget Amendment Summary — General Fund, Other Governmental Funds,
Enterprise Funds
3. General Fund Budget Amendment Recap
Consent 300 PAGE 2 OF 2- November 18,2013
RESOLUTION NUMBER 2013-31
A RESOLUTION OF THE CITY COMMISSION OF THE CITY OF
WINTER SPRINGS FLORIDA, AMENDING THE FISCAL YEAR
2012-2013 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 2012-2013 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 18th day of November, 2013.
CHARLES LACEY, Mayor
City of Winter Springs,Florida
Resolution 2013-31
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 2013-31
Page 2 of 2
Attachment 2-Budget Amendment Detail Difference in
11/18/13;Consent 300;Resolution 2013-31 Beg Fund
Balance from Actual Beg Fund
Projected to Balance from 9/30/12
General Fund Actual CAFE
Funds not included in this summary do not require budget amendment
HELPFUL TOOLS:Comprehensive Annual Financial Report for the year ended September 30,2012 as approved by City Commission on 3/25/2013
Regular 600;Fiscal Year 2012-2013 Original Budget as approved by City Commission on 9/24/12 Public Hearing 501.
General Fund 0001:
As approved by City Commission on 9/24/12 Public Hearing Item 501:
10/1/12 Budgeted Ending Fund Balance $8,075,037 $756;935 $8,801,972..
FY'13 Budgeted Appropriation to(from)Fund Balance ($343,027)
9/30/13 Budgeted Ending Fund Balance $7,731,710
Amendments to be approved tonight to Original FY 2012-2013 Budget(as approved on 9/24/12):
Difference in Beginning Fund Balance from projectedto actual as shown in 9/30/12 CAFE $756,935
Commission Approved'
Consent 600;11.19.12-advancing the new Tusca III Assessment area needed start up funds to be reimbursed
upon formation ($36,628)
Consent 201;10.22.12-Byrne Grant $15,559
Consent 201;10.22.12-Byme Grant-expenditure budget utility vehicle,trauma kits(2115) ($15,559)
Consent 203;2.11.13-Byme Grant $2,803
Consent 203;2.11.13-Byme Grant-expenditure budget self-aid kits(2115) ($2,803)
Additional Appropriation to(from)Fund Balance(Comm Approved) ($36,628)
Fiscal Year'12 Purchase Order Rollovers:
PO 122609 Dana Safety Supply;PO 122610 Garber Chevrolet-police vehicles and related equipmement(FY
12 Consent 200,8.27.12) ($317,175)
Trade In Proceeds relative to the purchase order rollover above $23,500
Additional Appropriation to(from)Fund Balance(Purchase Order Rollovers) ($293,675)
Revenue Neutral.'
Grants:
USDOE Grant revenues-FL Dept of Ag/Consumer Services $250,000
USDOE Grant expenditures-Parks lighting retrofit(7230) ($250,000)
CRA District reimbursement for Shepard Rd streetscape $10,171
Expenditure budget to complete Shepard Rd streetscape ($10,171)
Insurance/Recycling/Trade-In:
Auction proceeds-PD gym equipment $2,400
Purchase of new gym equipment(2115) ($2,400)
Scrap metal proceeds-donated bus $1,486
Expenditure budget to purchase entry tools(2115) ($1,486)
Lien receipts-lot cleaning $1,034
Expenditure budget for lot cleaning(2118) ($1,034)
Insurance proceeds-Traffic Accident $4,823
Expenditure budget for traffic accident-Police(2110/2115) ($4,823)
Insurance proceeds-Traffic Accident $2,580
Expenditure budget for traffic accident-Urban Beautification(1525) ($2,580)
Insurance proceeds-Senior Center $501
Expenditure budget for damage to Senior Center ($501)
Other:
Inter-governmental revenues-reimbursement from State for criminal investigation $9,700
Expenditure budget related to State criminal investigation(2113) ($9,700)
Partnership league fees for half of gym rental $2,000
Expenditure budget for gym rental(7212) ($2,000)
FY 13 Final Budget Amendment
November 18,2013
Commission Consent Item 300
Attachment 2
Attachment 2-Budget Amendment Detail Difference in
11/18/13;Consent 300;Resolution 2013-31 Beg Fund
Balance from Actual Beg Fund
Projected to Balance from 9/30/12
General Fund Actual CAFR
Inter-departmental transfers:
Inter-departmental transfer FROM 1300 for laptop computer ($1,391)
Inter-departmental transfer TO 1200 for laptop computer $1,391
Inter-departmental transfer FROM 7260 for Public Safety overtime $13,474
Inter-departmental transfer TO 2110 for Public Safety overtime ($13,079)
Inter-departmental transfer TO 4412 for Public Safety overtime ($395)
Inter-departmental transfer FROM 1900 for legal advertising $1,000
Inter-departmental transfer TO 1525 for legal advertising ($1,000)
Inter-departmental transfer FROM 1900 for noice ordinance electronic equip $5,300
Inter-departmental transfer TO 2118 for noise ordinance equipment ($5,300)
Inter-departmental transfer FROM 1900 for Leadership Seminole and City pins $2,518
Inter-departmental transfer TO 1100 for Leadership Seminole and City pins ($2,518)
Inter-departmental transfer FROM 2118 for lien recording $500
Inter-departmental transfer TO 1210 for lien recording ($500)
Inter-departmental transfer FROM 1900 for City Hall AC maint. $6,600
Inter-departmental transfer TO multiple divisions for City Hall AC maint(4414) ($6,600)
Inter-departmental transfer FROM 1900 for bonus allocation $187,966
Inter-departmental transfer TO multiple divisions for bonus allocation and vehicle maint. ($187,966)
Inter-departmental transfer FROM 1900 for sick-leave buy-back allocation $119,340
Inter-departmental transfer TO multiple divisions for sick-leave buy-back allocation ($119,340)
Inter-departmental transfer FROM 1200 for year-end compliance(due to mid-yr/final pension adj) $21,008
Inter-departmental transfer FROM 1525 for year-end compliance(due to mid-yr/final pension adj) $41,354
Inter-departmental transfer FROM 1300 for year-end compliance(due to mid-yr/final pension adj) $50,441
Inter-departmental transfer FROM 1900 for year-end compliance(due to mid-yr/final pension adj) $28,977
Inter-departmental transfer FROM 4412 for year-end compliance(due to mid-yr/final pension adj) $21,021
Inter-departmental transfer FROM 7210 for year-end compliance(due to mid-yr/final pension adj) $52,198
Inter-departmental transfer TO 2110 for year-end compliance(due to mid-yr/final pension adj) ($150,000)
Inter-departmental transfer TO 2240 for year-end compliance(due to mid-yr/final pension adj) ($64,999)
Additional Appropriation to(from)Fund Balance(Revenue Neutral) $0
Other
July 4th event-Revenue budget $19,750
July 4th event-Expenditure budget(7260) ($12,010)
Winter Wonderland event-Revenue budget $5,500
Winter Wonderland event-Expenditure budget(7260) ($3,340)
Hometown Harvest event-Revenue budget $3,700
Hometown Harvest event-Expenditure budget(7260) ($3,400)
Spring Festival event-Revenue budget $2,300
Spring Festival event-Expenditure budget(7260) ($2,300)
Intergovernmental revenues for ATV training $5,100
Expenditure budget for ATV Trainer(2114) ($5,000)
Increase transfer from W&S for bonus/sick leave budget transfer ed to 1360 from 1900 $12,954
Transfer from Tuscawilla III for FY12 demolition costs and FY13 insurance premium $3,466
Additional Appropriation to(from)Fund Balance(Other) $26,720
Revisions to Original Budgeted Appropriation to(from)Fund Balance ($3O3,S88}<.
REVISED 9/30/13 Budgeted Ending Fund Balance $8,185,062
FY 13 Final Budget Amendment
November 18,2013
Commission Consent Item 300
Attachment 2
Attachment 2-Budget Amendment Detail
11/18/13;Consent 300;Resolution 2013-31
Difference in Beg Actual Beg Fund
Fund Balance from Balance from
Other Governmental Funds Projected to Actual 9/30/12 CAFR
HELPFUL TOOLS: Comprehensive Annual Financial Report for the year ended September 30,2012 as approved by City Commission
on 3/25/2013 Regular 600;Fiscal Year 2012-2013 Original Budget as approved by City Commission on 9/24/12 Public Hearing 501.
Special Law Enforcement Fund-Local#103
As approved by City Commission on 9/24/12 Public Hearing Item 501:
10/1/12 Budgeted Beginning Fund Balance $24,755 $3,898 '$28,653
FY'13 Budgeted Appropriation to(from)Fund Balance ($23,230)
9/30/13 Budgeted Ending Fund Balance $1,525
Amendments to be approved tonight to Original FY 2012-2013 Budget(as approved on 9/24/12):
Difference in Beginning Fund Balance from projected to actual as shown in 9/30/12 CAFR $3,898
Increase confiscated property revenues to reflect actuals $10,950
Consent 200;4.8.13 Appropriation for respirators/gym equipment ($7,800)
Decrease legal expenditure budget $5,000
Revisions to Original Budgeted Fund Balance $12,048
REVISED 9/30/13 Budgeted Ending Fund Balance $13,573
Transportation Improvement Fund#104
As approved by City Commission on 9/24/12 Public Hearing Item 501:
10/1/12 Budgeted Beginning Fund Balance $509,254 $82,747.'. $592,001
FY'13 Budgeted Appropriation to(from)Fund Balance $5,846
9/30/13 Budgeted Ending Fund Balance $515,100
Amendments to be approved tonight to Original FY 2012-2013 Budget(as approved on 9/24/12):
Difference in Beginning Fund Balance from projected to actual as shown in 9/30/12 CAFR $82,747
CDBG Grant-Village Sidewalk Revenues $250,000
CDBG Grant-Village Sidewalk Capital Expenditure ($250,000)
Revisions to Original Budgeted Fund Balance $82,747
REVISED 9/30/13 Budgeted Ending Fund Balance $597,847
FY13 Final Budget Amendment
November 18,2013
Commission Consent Item 300
Attachment 2
Attachment 2-Budget Amendment Detail
11/18/13;Consent 300;Resolution 2013-31
Difference in Beg Actual Beg Fund
Fund Balance from Balance from
Other Governmental Funds Projected to Actual 9/30/12 CAFR
HELPFUL TOOLS: Comprehensive Annual Financial Report for the year ended September 30,2012 as approved by City Commission
on 3/25/2013 Regular 600;Fiscal Year 2012-2013 Original Budget as approved by City Commission on 9/24/12 Public Hearing 501.
Solid Waste/Recycling Fund#107
As approved by City Commission on 9/24/12 Public Hearing Item 501:
10/1/12 Budgeted Beginning Fund Balance $2,451,138 $280,317 $2,731,455
FY'13 Budgeted Appropriation to(from)Fund Balance $93,700
9/30/13 Budgeted Ending Fund Balance $2,544,838
Amendments to be approved tonight to Original FY 2012-2013 Budget(as approved on 9/24/12):
Difference in Beginning Fund Balance from projected to actual as shown in 9/30/12 CAFR $280,317
Increase utility services expenditure budget for CPI adjustment ($55,000)
Reduce revenue budget due to decision to cease year-end revenue accrual;TMs decision will increase
year-end efficiency and only has adverse effect on revenues in the initial year. ($200,000)
Revisions to Original Budgeted Fund Balance $25,317
REVISED 9/30/13Budgeted Ending Fund Balance $2,570,155
Special Law Enforcement Trust Fund-Federal#108
As approved by City Commission on 9/24/12 Public Hearing Item 501:
10/1/12 Budgeted Beginning Fund Balance $72,964 ($2,328) ':$70,636
FY'13 Budgeted Appropriation to(from)Fund Balance ($36,560)
9/30/13 Budgeted Ending Fund Balance $36,404
Amendments to be approved tonight to Original FY 2012-2013 Budget(as approved on 9/24/12):
Difference in Beginning Fund Balance from projected to actual as shown in 9/30/12 CAFR ($2,328)
Consent 200;4.8.13 Appropriation for balistic shields/locking rifle mounts ($18,100)
Increase confiscated property revenues to reflect actuals $21,300
Consent 200;10.22.12 Appropriation for rifles and gym equipment ($17,000)
Revisions to Original Budgeted Fund Balance ($16,128)
REVISED 9/30/13 Budgeted Ending Fund Balance $20,276
FY13 Final Budget Amendment
November 18,2013
Commission Consent Item 300
Attachment 2
Attachment 2-Budget Amendment Detail
11/18/13;Consent 300;Resolution 2013-31
Difference in Beg Actual Beg Fund
Fund Balance from Balance from
Other Governmental Funds Projected to Actual 9/30/12 CAFR
HELPFUL TOOLS: Comprehensive Annual Financial Report for the year ended September 30,2012 as approved by City Commission
on 3/25/2013 Regular 600;Fiscal Year 2012-2013 Original Budget as approved by City Commission on 9/24/12 Public Hearing 501.
Road Improvements Fund#115
As approved by City Commission on 9/24/12 Public Hearing Item 501:
10/1/12 Budgeted Beginning Fund Balance $1,500,444 ($286,441) $1,214,003
FY'13 Budgeted Appropriation to(from)Fund Balance $256,000
9/30/13 Budgeted Ending Fund Balance $1,756,444
Amendments to be approved tonight to Original FY 2012-2013 Budget(as approved on 9/24/12):
Difference in Beginning Fund Balance from projected to actual as shown in 9/30/12 CAFR ($286,441)
Purchase Order Rollover#120965 ($142,409)
Reduce anticipated One Cent Reimbursement requested draw in FY 2014 ($670,000)
Federal grant budget-Winding Hollow turn lane $50,000
Capital expenditure reductions-scope and timing $480,409
Defer interfund capital transfer to subsequent FY $300,000
Revisions to Original Budgeted Fund Balance ($268,441)
REVISED 9/30/13 Budgeted Ending Fund Balance $1,488,003
Transportation Impact Fee Fund#140
As approved by City Commission on 9/24/12 Public Hearing Item 501:
10/1/12 Budgeted Beginning Fund Balance $573,716 $6,537 $580,253
FY'13 Budgeted Appropriation to(from)Fund Balance ($202,100)
9/30/13 Budgeted Ending Fund Balance $371,616
Amendments to be approved tonight to Original FY 2012-2013 Budget(as approved on 9/24/12):
Difference in Beginning Fund Balance from projected to actual as shown in 9/30/12 CAFR $6,537
Align impact fee revenue budget with actuals $99,000
Defer capital budget for Tuscora turn lane to next FY $186,000
Revisions to Original Budgeted Fund Balance $291,537
REVISED 9/30/13 Budgeted Ending Fund Balance $663,153
FY13 Final Budget Amendment
November 18,2013
Commission Consent Item 300
Attachment 2
Attachment 2-Budget Amendment Detail
11/18/13;Consent 300;Resolution 2013-31
Difference in Beg Actual Beg Fund
Fund Balance from Balance from
Other Governmental Funds Projected to Actual 9/30/12 CAFR
HELPFUL TOOLS: Comprehensive Annual Financial Report for the year ended September 30,2012 as approved by City Commission
on 3/25/2013 Regular 600;Fiscal Year 2012-2013 Original Budget as approved by City Commission on 9/24/12 Public Hearing 501.
Police Impact Fee Fund#150
As approved by City Commission on 9/24/12 Public Hearing Item 501:
10/1/12 Budgeted Beginning Fund Balance $105,672 J ($13,118) ':$92,554
FY'13 Budgeted Appropriation to(from)Fund Balance ($39,580)
9/30/13 Budgeted Ending Fund Balance $66,092
Amendments to be approved tonight to Original FY 2012-2013 Budget(as approved on 9/24/12):
Difference in Beginning Fund Balance from projected to actual as shown in 9/30/12 CAFR ($13,118)
Increase residential impact fee revenues-align budget with actuals $54,400
Increase commercial impact fee revenues-align budget with actuals $17,100
Revisions to Original Budgeted Fund Balance $58,382
REVISED 9/30/13 Budgeted Ending Fund Balance $124,474
Parks Impact Fee Fund#155
As approved by City Commission on 9/24/12 Public Hearing Item 501:
10/1/12 Budgeted Beginning Fund Balance $113,206 $27,873], $141,079
FY'13 Budgeted Appropriation to(from)Fund Balance $450
9/30/13 Budgeted Ending Fund Balance $113,656
Amendments to be approved tonight to Original FY 2012-2013 Budget(as approved on 9/24/12):
Difference in Beginning Fund Balance from projected to actual as shown in 9/30/12 CAFR $27,873
Increase residential impact fee revenues-align budget with actuals $183,600
Expenditure budget for design costs for CWP bleacher expansion ($13,400)
Revisions to Original Budgeted Fund Balance $198,073
REVISED 9/30/13 Budgeted Ending Fund Balance $311,729
FY13 Final Budget Amendment
November 18,2013
Commission Consent Item 300
Attachment 2
Attachment 2-Budget Amendment Detail
11/18/13;Consent 300;Resolution 2013-31
Difference in Beg Actual Beg Fund
Fund Balance from Balance from
Other Governmental Funds Projected to Actual 9/30/12 CAFR
HELPFUL TOOLS: Comprehensive Annual Financial Report for the year ended September 30,2012 as approved by City Commission
on 3/25/2013 Regular 600;Fiscal Year 2012-2013 Original Budget as approved by City Commission on 9/24/12 Public Hearing 501.
Fire Impact Fee Fund#160
As approved by City Commission on 9/24/12 Public Hearing Item 501:
10/1/12 Budgeted Beginning Fund Balance $1,086,276 $48,857 $1,135,133
FY'13 Budgeted Appropriation to(from)Fund Balance $4,300
9/30/13 Budgeted Ending Fund Balance $1,090,576
Amendments to be approved tonight to Original FY 2012-2013 Budget(as approved on 9/24/12):
Difference in Beginning Fund Balance from projected to actual as shown in 9/30/12 CAFR $48,857
Increase residential impact fee revenues-align budget with actuals $76,300
Revisions to Original Budgeted Fund Balance $125,157
REVISED 9/30/13 Budgeted Ending Fund Balance $1,215,733
Tuscawilla III Assessment Area Fund#162
As approved by City Commission on 9/24/12 Public Hearing Item 501:
10/1/12 Budgeted Beginning Fund Balance $0 $0 $0
FY'13 Budgeted Appropriation to(from)Fund Balance $0
9/30/13 Budgeted Ending Fund Balance $0
Amendments to be approved tonight to Original FY 2012-2013 Budget(as approved on 9/24/12):
Difference in Beginning Fund Balance from projected to actual as shown in 9/30/12 CAFR $0
Loan Proceeds-intemal note $63,720
Prepaid Assessments $17,100
Various expenditure budget for admin,legal ad,wall reconstmction,etc. ($40,047)
Revisions to Original Budgeted Fund Balance $40,773
REVISED 9/30/13 Budgeted Ending Fund Balance $40,773
Due to the distinctive accounting treatment associated with ah internal loan,neither proceeds nor'. ($63,720).'.
principal reduction are booked rn the fund,therefore,fiord balance will reflect a deficit balance. ($22,947),',
FY13 Final Budget Amendment
November 18,2013
Commission Consent Item 300
Attachment 2
Attachment 2-Budget Amendment Detail
11/18/13;Consent 300;Resolution 2013-31
Difference in Beg Actual Beg Fund
Fund Balance from Balance from
Other Governmental Funds Projected to Actual 9/30/12 CAFR
HELPFUL TOOLS: Comprehensive Annual Financial Report for the year ended September 30,2012 as approved by City Commission
on 3/25/2013 Regular 600;Fiscal Year 2012-2013 Original Budget as approved by City Commission on 9/24/12 Public Hearing 501.
1999 Construction Capital Project Fund#305
As approved by City Commission on 9/24/12 Public Hearing Item 501:
10/1/12 Budgeted Beginning Fund Balance $904,824 $10,501 $915,325
FY'13 Budgeted Appropriation to(from)Fund Balance ($904,824)
9/30/13 Budgeted Ending Fund Balance $0
Amendments to be approved tonight to Original FY 2012-2013 Budget(as approved on 9/24/12):
Difference in Beginning Fund Balance from projected to actual as shown in 9/30/12 CAFR $10,501
Defer capital expenditure budget-Magnolia Park $1,206,624
Defer transfer in from Road Imp Fund for Magnolia Park ($300,000)
Revisions to Original Budgeted Fund Balance $917,125
REVISED 9/30/13 Budgeted Ending Fund Balance $917,125
Revolving Rehabilitation Capital Project Fund#306
As approved by City Commission on 9/24/12 Public Hearing Item 501:
10/1/12 Budgeted Beginning Fund Balance $1,035,227 $16 $1,035,243
FY'13 Budgeted Appropriation to(from)Fund Balance $600
9/30/13 Budgeted Ending Fund Balance $1,035,827
Amendments to be approved tonight to Original FY 2012-2013 Budget(as approved on 9/24/12):
Difference in Beginning Fund Balance from projected to actual as shown in 9/30/12 CAFR $16
Increase utility service budget to cover expenses through real estate closing ($1,900)
Revisions to Original Budgeted Fund Balance ($1,884)
REVISED 9/30/13 Budgeted Ending Fund Balance $1,033,943
FY13 Final Budget Amendment
November 18,2013
Commission Consent Item 300
Attachment 2
Attachment 2-Budget Amendment Detail
11/18/13;Consent 300;Resolution 2013-31
Difference in Beg Actual Beg Fund
Fund Balance from Balance from
Other Governmental Funds Projected to Actual 9/30/12 CAFR
HELPFUL TOOLS: Comprehensive Annual Financial Report for the year ended September 30,2012 as approved by City Commission
on 3/25/2013 Regular 600;Fiscal Year 2012-2013 Original Budget as approved by City Commission on 9/24/12 Public Hearing 501.
Utility/Public Works Facility Capital Project Fund#311
As approved by City Commission on 9/24/12 Public Hearing Item 501:
10/1/12 Budgeted Beginning Fund Balance $962,488 $3,183 $965,671
FY'13 Budgeted Appropriation to(from)Fund Balance ($962,488)
9/30/13 Budgeted Ending Fund Balance $0
Amendments to be approved tonight to Original FY 2012-2013 Budget(as approved on 9/24/12):
Difference in Beginning Fund Balance from projected to actual as shown in 9/30/12 CAFR $3,183
Defer capital project budget-Utility/PW Facility $964,388
Revisions to Original Budgeted Fund Balance $967,571
REVISED 9/30/13 Budgeted Ending Fund Balance $967,571
Excellence in Customer Service Initiative CP Fund#317
As approved by City Commission on 9/24/12 Public Hearing Item 501:
10/1/12 Budgeted Beginning Fund Balance $4,717 $278,521 $283,238
FY'13 Budgeted Appropriation to(from)Fund Balance $0
9/30/13 Budgeted Ending Fund Balance $4,717
Amendments to be approved tonight to Original FY 2012-2013 Budget(as approved on 9/24/12):
Difference in Beginning Fund Balance from projected to actual as shown in 9/30/12 CAFR $278,521
Additional appropriation for FY 13 New World contract terms ($46,800)
Additional appropriation for lobby bathroom renovation ($10,000)
Additional appropriation for New World initiative due to timing of prof ect(FY 13 vs.FY14) ($25,000)
Consent 206;10.22.12-hardware/software needs for the Enterprise Resource Planning(ERP)project ($53,693)
Revisions to Original Budgeted Fund Balance $143,028
REVISED 9/30/13 Budgeted Ending Fund Balance $147,745
FY13 Final Budget Amendment
November 18,2013
Commission Consent Item 300
Attachment 2
Attachment 2-Budget Amendment Detail
11/18/13;Consent 300;Resolution 2013-31
Enterprise Funds
Difference iv Actual Ending
(Note-As enterprise funds,the following fund balances'are technically not their fund balances bat rather a Capital Assets Beg Fond Bal Fond Balance as
projection oftheir year-end net assets less net capital.) (net of related from projected shown in the
debt) to actual 9/30/12 CAFR
HELPFULTOOLS:Comprehensive Annual Financial Reportfortheyearended September3o,2ol2asapprovedby City
Commission on 3/25/2013 Regular 600;Fiscal Year 2012-2013 Original Budget as approved by City Commission on
9/24/12 Public Hearing 501.
Water and Sewer Operating Food-2000 Construction(#3600):
As approved by City Commission on 9/24/12 Public Hearing Item 501:
10/1/12 Budgeted Beginning Fund Balance $2,981,062 $14,119,147 ($533,981) $16,566,228
FY'13 Budgeted Appropriation to(from)Fuvd Balance $1,235,612
9/30/13 Budgeted Ending Fund Balance $4,216,674
Amendments to be approved tonight to Original FY 2012-2013 Budget(as approved on 9/24/12):
Difference in Beginning Fund Balance from projected to actual as shown in 9/30/12 CAFR ($533,981)
Increase'tron rs n'for actual cost share for Finance-Utility Billing related to bonus/sick
leave buy-back which was budgeted in General Gov contingency and transferred during the
year;this was budgeted but uvutilized due to favorable budget variance iv 1360 ($12,954)
Purchase Order Rollover#120446 Killebrew for Jesup Reclaim project ($75,000)
Increase transfer in from General Fuvd for sale oftrvcks to Parks and Rec Department $1,745
Revisions to Original Budgeted Fund Balance ($620,190)
REVISED 9/30/13 Budgeted Ending Fund Balance(exclosive of net capital) $3,596,484
Water and Sewer Utility Fund-2000 Construction(#3640):
As approved by City Commission on 9/24/12 Public Hearing Item 501:
10/1/12 Budgeted Beginning Fund Balance $156;847 $23,392 $180,239
FY'13 Budgeted Appropriation to(from)Fuvd Balance ($156,847)
9/30/13 Budgeted Ending Fund Balance $0
Amendments to be approved tonight to Original FY 2012-2013 Budget(as approved on 9/24/12):
Difference in Beginning Fund Balance from projected to actual as shown in 9/30/12 CAFR $23,392
Purchase Order Rollover 121079 CPH ($23,392)
Defer capital expenditure budget-east force main improvements $156,239
Revisions to Original Budgeted Fuvd Balance $156,239
REVISED 9/30/13 Budgeted Ending Fund Balance(exclusive of net capital) $156,239
Not requiring amendment:
Water and Sewer-Renewal&Replacement(#3610) $498,860
Water and Sewer-Service Availability(#402) $681,132
Total Water&Sewer"Fond Balance"(ties to CAFR) $17,926,459
FV13 Final Budget Amendment
November 18,2013
Commission Consent Item 300
Attachment 2
Attachment 2-Budget Amendment Detail
11/18/13;Consent 300;Resolution 2013-31
Enterprise Funds
Difference in AcNal Ending
(Note-As enterprise funds,the following Yund balances'are technically not their fund balances bat rather a Capital Assets Beg Fond Bat Fond Balance as
projection oftheir year-end net assets less net capital.) (net of related from projected shown in the
debt) to actual 9/30/12 CAFR
Development Services Fond#420
As approved by City Commission on 9/24/12 Public Hearing Item 501:
10/1/12 Budgeted Begivvivg FOvd Balance ($677.,524) $0 $441,343 ($236,181).
FY'13 Budgeted Appropriation to(from)Food Balance ($138,709)
9/30/13 Budgeted Ending Fond Balance ($816,233)
Amendments to be approved tonight to Original FY 2012-2013 Budget(as approved on 9/24/12):
Difference in Beginning Fond Balance fmn projected to actual m shown in 9/30/12 CAFR $441,343
Net increase to revenue budget per year-end actuals $216,500
Consent 203;10.22.12 Project Dox ($87,330)
Revisions to Original Budgeted Food Balance $570,513
REVISED 9/30/13 Budgeted Ending Fund Balance(exclusive of net capital) ($245,720)
Stormwater Utility Fund#430
As approved by City Commission on 9/24/12 Public Hearing Item 501:
10/1/12 Budgeted Begivvivg Food Balance $883,948 $6,817,432 9254,842 $7,966,222
FY'13 Budgeted Appropriation to(from)Food Balance ($570,485)
9/30/13 Budgeted Ending Fund Balance $313,463
Difference in Beginning Fund Balance from projected to actual m shown in 9/30/12 CAFR $264,842
Purchase Order rollover#112422 CH2M Hill(Solary Canals) ($5,728)
Decrease operating and capital budgets $184,417
Revisions to Original Budgeted Food Balance $443,531
REVISED 9/30/13 Budgeted Ending Fund Balance(exclusive of net capital) $756,994
FY13 Final Budget Amendment
November 18,2013
Commission Consent Item 300
Attachment 2
Attachment 3-General Fund Budget Amendment Summary
11/18/13;Consent 300;Resolution 2013-31
Supplemental
Appropriations
FY13 Commission Other FY13
Original Approved Inter/Intra Revenue Requests Amended
Annual Amendments to PO Departmental Neutral to Amend Annual
Division# Big Appropriation Rollovers Trans ers Changes Appropriation Big
General Fund Revenues&Transfers 15,632,435 $ 15,632,435
USDOE Grant-Parks lighting retrofit $ 250,000 $ 250,000
Reimbursement-CRA Shepard Rd Streetscape $ 10,171 $ 10,171
July 4th event-Revenue budget $ 19,750 $ 19,750
Winter Wonderland-Revenue budget $ 5,500 $ 5,500
Hometown Harvest event-Revenue budget $ 3,700 $ 3,700
Spring Festival-Revenue budget $ 2,300 $ 2,300
Intergovernmental revenue-ATV training $ 5,100 $ 5,100
Transfer from W&S-bonus/sick leave for UB $ 12,954 $ 12,954
Transfer from Tusca III-wall demo/ins prem $ 3,466 $ 3,466
Byrne Grant-utility vehicle,trauma kits $ 15,559 $ 15,559
Byrne Grant-self-aid kits $ 2,803 $ 2,803
Police vehicle purchase-Trade In(transaction rollover from FY12) $ 23,500 $ 23,500
Auction proceeds-PD gym equipment $ 2,400 $ 2,400
Inusrance proceeds-Sr Ctr/Meals on Wheels $ 501 $ 501
Inusrance proceeds-Traffic Accidents $ 7,744 $ 7,744
Scrap metal proceeds-donated bus $ 1,486 $ 1,486
Lien receipts-lot clearing $ 1,034 $ 1,034
Inter-governmental revenues-criminal investigation State reimbursement $ 9,700 $ 9,700
Recognition of misc income from escrow liability $ - $ -
Partnership league fees for gym rental $ 2,000 $ 2,000
General Fund Revenues&Transfers 15,632,435 $ 18,362 $ 23,500 $ - $ 285,036 $ 52,770 $ 16,012,103
General Fund Expenditures
City Commission 1100 $ 115,692 $ 3,103 $ 118,795
City Manager 1200 $ 377,265 $ (12,754) $ 364,511
City Clerk 1210 $ 249,665 $ 3,494 $ 253,159
General Government-Legal Services 1220 $ 241,000 $ 241,000
Finance&Admire Services-General 1300 $ 553,971 $ (36,979) $ 516,992
Finance&Admin Services-Human Resources 1310 $ 75,550 $ 2,401 $ 77,951
Information Systems-General 1340 $ 721,572 $ 11,259 $ 732,831
Information Systems-KIVA/GIS 1343 $ 120,886 $ 4,296 $ 125,182
FY13 Final Budget Amendment
November 18,2013
Commission Consent Item 300
Attachment 3
Attachment 3-General Fund Budget Amendment Summary
11/18/13;Consent 300;Resolution 2013-31
Supplemental
Appropriations
FY13 Commission Other FY13
Original Approved Inter/Intra Revenue Requests Amended
Annual Amendments to PO Departmental Neutral to Amend Annual
Division# Big Appropriation Rollovers Trans ers Changes Appropriation Big
Finance&Admin Services-Utility Billing 1360 $ 699,197 $ 12,954 $ 712,151
Comm Development-Administration 1510 $ 215,039 $ 322 $ 215,361
Comm Development-Planning 1515 $ 163,248 $ 5,802 $ 169,050
Comm Development-Urban Beautification 1525 $ 620,187 $ 36,628 $ (36,697) $ 12,751 $ 632,869
Comm Development-Streetlighting 1526 $ 468,800 $ 468,800
General Govemment-General 1900 $ 1,621,985 $ (352,286) $ 1,269,699
Information Services-City Hall 1910 $ 33,400 $ 1,369 $ 34,769
Finance&Admin Services-Risk Management 1920 $ 418,000 $ 296 $ 418,296
Police-Chief 2110 $ 5,646,613 $ 334,972 $ 290 $ 5,981,875
Police-Criminal Investigations 2113 $ 30,430 $ (7,281) $ 9,700 $ 32,849
Police-Operations Support 2114 $ 60,420 $ 561 $ 5,000 $ 65,981
Police-Operations 2115 $ 89,660 $ 18,362 $ 317,175 $ 1,075 $ 8,464 $ 434,736
Police-Information Services 2116 $ 587,748 $ 14,132 $ 601,880
Police-Code Enforcement 2118 $ 20,055 $ 7,993 $ 1,034 $ 29,082
Police-Motorcycle 2119 $ 22,140 $ 22,140
Fire-Operations 2240 $ 55,000 $ 64,999 $ 119,999
Public Works-Administration 4410 $ 144,426 $ 4,307 $ 52 $ 148,785
Public Works-Roads&ROW 4412 $ 475,544 $ (14,769) $ 87 $ 460,862
Public Works-Fleet 4413 $ 188,958 $ 5,134 $ 194,092
Public Works-Facilities 4414 $ 155,476 $ 13,239 $ 172 $ 168,887
P&R-Administration 7200 $ 185,608 $ 1,216 $ 186,824
P&R-Athletics 7210 $ 220,740 $ (42,127) $ 178,613
P&R-Athletics Partnerships 7212 $ 26,300 $ 2,000 $ 28,300
P&R-Parks&Grounds 7230 $ 846,711 $ 32,003 $ 250,000 $ 1,128,714
P&R-Programs 7240 $ 178,219 $ 3,800 $ 182,019
P&R-Seniors 7250 $ 311,257 $ (10,199) $ 190 $ 301,248
P&R-Community Events 7260 $ 35,000 $ (15,339) $ 21,050 $ 40,711
General Fund Expenditures 15,975,762 $ 54,990 $ 317,175 $ - $ 285,036 $ 26,050 $ 16,659,013
BudgetedApprop to(from)Fund Balance $ (343,327) $ (36,628) $ (293,675) $ - $ - $ 26,720 $ (646,910)
FY13 Final Budget Amendment
November 18,2013
Commission Consent Item 300
Attachment 3