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HomeMy WebLinkAbout2021 11 08 Consent 300 - Final Budget Amendment for Fiscal Year 2020-2021 • CONSENT AGENDA ITEM 300 ,n m=ared CITY COMMISSION AGENDA I NOVEMBER 8, 2021 REGULAR MEETING 1959 TITLE Final Budget Amendment for Fiscal Year 2020-2021 SUMMARY The City is requesting that the Commission consider approval of Resolution 2021-16 amending the Fiscal Year 2020-2021 Budget. This agenda item is needed to amend the Fiscal Year 2020-2021 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 • 2020-2021 agenda items with fiscal impact 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. This budget amendment allows for transfer to #140 Arbor Fund for urban beautification and City forestry projects ($500k), transfer to the #303 Perk Up Parks Capital Project Fund for future park initiatives/projects ($500k), transfer to #130 Solid Waste/Recycling Fund to replenish storm reserve ($800k), transfer to #305 Excellence in Customer Service Capital Project Fund for customer service initiatives ($400k), transfer to #410 Water & Sewer Fund for waste water emergency repairs ($500k), transfer to #411 Stormwater Fund 8 for engineering services - stormwater study and equipment needed for clean up and upgrade - pending study ($350k). Shown in Attachment 1 are the final budgeted ending fund balances for all funds requiring amendment for the 2020-2021 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 2022. State statute requires that the final budget amendment be formalized by November 29, 2021 [Section 166.241 F.S.]. RECOMMENDATION Staff recommends the City Commission consider approval of Resolution 2021- 16. 9 RESOLUTION 2021-16 A RESOLUTION OF THE CITY COMMISSION OF THE CITY OF WINTER SPRINGS FLORIDA, AMENDING THE FISCAL YEAR 2020-2021 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 Final Budget Amendment. That the Fiscal Year 2020-2021 City Budget is amended as provided in Attachments 1 and 2 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. City of Winter Springs,Florida Resolution 2021-16 Page 1 of 2 10 RESOLVED by the City Commission of the City of Winter Springs, Florida, in a regular meeting assembled on the 8th day of November, 2021. Kevin McCann, Mayor ATTEST: Christian Gowan, 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 2021-16 Page 2 of 2 11 Attachment 1-Budget Amendment Detail Resolution 2021-016 General Fund Funds not included in this summary do not require budget amendment Difference in Beg. HELPFULTOOLS: Comprehensive Financial Annual Report(CFAR)fortheyearended September 30,2020 as approved by City Fund Bal Actual Beg.Fund Commission on 04/26/2021 Regular 501; Projected to Balance 9/30/20 Fiscal Year2020-2021 Original Budget as approved by City Commission on 9/28/2020 Public Hearing 401. Actual CFAR General Fund#001: As approved by City Commission on 9/28/20 Public Hearing Item 401: 10/1/20 Budgeted Beginning Fund Balance $8,824,620 $110,774 $8,935,394 FY 2021 Budgeted Appropriation TO(FROM)Fund Balance $0 9/30/21 Budgeted Ending Fund Balance $4824,620 Amendments to be approved tonight to Original FY2020-2021 Budget(as approved on 9/28/20): Difference in Beginning Fund Balance TO(FROM)projected to actual as shown in 9/30/20CFAR $110,774 Fiscal Year 2027 Purchase Order/Budget Rollovers., Recognize revenue budget-Misc.Rev. $1,437 mid-yr PO rollover-PO#20-1280-Doors for Senior Center bathrooms ($1,437) mid-yr $0 Revenue Neutral., Grants/Donations: Recognize revenue budget-Misc.Rev. $9,200 mid-yr Recognize expenditure budget-Police Chief-vehicle striping ($9,200) mid-yr Recognize revenue budget-Insurance settlement $10,707 mid-yr Recognizeexpenditure -GeneralGovernment-Replacementvehiclepurchase ($10,707) mid-yr Recognizerevenuebudget-CARES Act-PW vehicle purchase $144,235 mid-yr Consent 301;1/21/21 -CARES Act-PW vehicle purchase(4110) ($144,235) mid-yr Consent301;1/21/21 -CARES Act-Scale Computing Hardware&Service(1 600) $14S,OS9 mid-yr Recognizerevenuebudget-CAP ES Act-ScaIeComputingHardware&Service ($14S,OS9) mid-yr $0 Community Events: Recognize revenue budget-drive-in movie nights $10,411 mid-yr Recognize expenditure budget-drive-in movie nights ($10,411) mid-yr Recognize revenue budget-facilityupgradefrom Florida Kraze Krushsoccer tea m $3,000 mid-yr Recognize expenditure budget-facility upgrade ($3,000) mid-yr Recognize revenue budget(various events) $52,895 final Recognize expenditure budget(Winter Wonderland) ($27,110) final Recognize expenditure budget(4th of July) ($2S,78S) final $0 Inter-departmental transfers: Inter-departmental transfer FROM Dep't1S Comm.Dev -payroll(1510) $20,000 final Inter-departmental transfer FROM Dep't1S Comm.Dev -R&M grounds(1520) $50,000 final Inter-departmental transfer FROM Dept1SComm.Dev-streetlights(1530) $35,000 final Inter-departmental transfer TO Dep't16 Info Svcs.-IS general payroll(1600) ($35,000) final Inter-departmental transfer TO Dep't16 Info Svcs.-insurance(1925) ($67,500) final Inter-departmental transfer FROM Dep't19 Gen Gov't-contingency(1900) $2,500 final Inter-departmental transfer TODep't19Gen Gov't-consulting (1900) ($60,000) final Inter-departmental transfer FROM Dept 72 Parks-R&M(7230) $25,000 final Inter-departmental transfer FROM Dept 72 Parks-senior center payroll (7250) $30,000 final $0 FY21 Final BudgetAmendment Attachment 1 12 Attachment 1-Budget Amendment Detail Resolution 2021-016 General Fund Funds not included in this summary do not require budget amendment Difference in Beg. HELPFULTOOLS: Comprehensive Financial Annual Report(CFAR)fortheyearended September 30,2020 as approved by City Fund Bal Actual Beg.Fund Commission on 04/26/2021 Regular 501; Projected to Balance 9/30/20 Fiscal Year202O-2021 Original Budget as approved by City Commission on 9/28/2020 Public Hearing 401. Actual CFAR Other., RecognizeGeneral Fund revenue budget(electricity utility tax) $502,600 final Recognize General Fund revenue budget(electricity franchise fee) $277,000 final Recognize revenue budget(communication service tax) $174,000 final RecognizeGeneral Fund revenue budget(half cent sales tax) $872,700 final Recognize General Fund revenue budget(revenue sharing) $497,000 final Recognize General Fund revenue budget(federal grant) $208,300 final Recognize General Fund revenue budget(local business tax) $48,800 final Recognize General Fund revenue budget(water utility tax) $49,170 final Recognize General Fund Revenue Budget-Misc.(CRA Refund) $135,930 final Decrease contingency budget $260,500 final Decrease payroll budget(city clerk department) $24,000 final Establish transfer budgetto Water&Sewer Fund#410for water quality emergency repairs and/or WTP 1 fixes etc.(3600) ($500,000) final Establish transfer budgetto Stormwater Fund#411 for needed equip for cleaning&upgrade pending study(3800) ($100,000) final Establish transfer budgetto Stormwater Fund#411 for engineeringsvcs.-stormwaterstudy (3810) ($250,000) final Establish transfer budgetto Solid waste Fund for Storm Reserve ($800,000) final Establish transfer budgetto Perk Up Parks CP Fund#303 for future park initiatives(7230) ($500,000) final Establish transfer budgetto Excellence in Customer Service Fund#305 cityfacilities renovations(end of life assets) ($400,000) final Establish transfer budgetto Arbor Fund#140 for various urban beatification initiatives(1520) ($500,000) final $0 RevisionstoOriginal Budgeted Appropriation TO(FROM)Fund Balance $0 REVISED 9/30/21 Budgeted Ending Fund Balance $5935,394 FY21 Final BudgetAmendment Attachment 1 13 Attachment 1-Budget Amendment Detail Resolution 2021-016 Other Governmental Funds Difference in Beg. HELPFULTOOLS: Comprehensive Financial Annual Report(CFAR)for theyear ended September30,2020 as approved Fund Bal Actual Beg.Fund by City Commission on 04/26/2021 Regular 501; Projected to Balance 9/30/20 Fiscal Year 2020-2021 Original Budget as approved by City Commission on 9/28/2020 Public Hearing 401. Actual CFAR Police Education Fund#101 As approved by City Commission on 9/28/20 Public Hearing 401 10/1/20 Budgeted Beginning Fund Balance $19,550 ($4,141) FY2021 Budgeted Appropriation TO(FROM)Fund Balance ($100) 9/30/21 Budgeted Ending Fund Balance $19,450 Amendments to be approved tonight to Original FY 2020-2021 Budget(as approved on 9/28/20): Difference in Beginning Fund Balance TO(FROM)projected to actual as shown in 9/30/20 CFAR ($4,141) Increase SPI and simulation training-training expenditure budget ($7,000) mid-yr Increase traffic fines revenue $500 fin-yr Increase training expenditure budget ($500) fin-yr Revisions to Original Budgeted Appropriation TO(FROM)Fund Balance ($11,141) REVISED 9/30/21 Budgeted Ending Fund Balance $8,309 Special Law Enforcement Fund-Local#102 As approved by City Commission on 9/28/20 Public Hearing 401 10/1/20 Budgeted Beginning Fund Balance $9,605 $3,943 $13,548 FY2021 Budgeted Appropriation TO(FROM)Fund Balance ($7,550) 9/30/21 Budgeted Ending Fund Balance $2,055 Amendments to be approved tonight to Original FY 2020-2021 Budget(as approved on 9/28/20): Difference in Beginning Fund Balance TO(FROM)projected to actual as shown in 9/30/20 CFAR $3,943 Defer legal fees for local forfeiture $3,000 mid-yr Align confiscated revenue budget with YTD actuals $51,275 fin-yr Increase legal fees for local forfeiture ($6,550) fin-yr Revisions to Original Budgeted Appropriation TO(FROM)Fund Balance $51,668 REVISED 9/30/21 Budgeted Ending Fund Balance $53,723 Special Law Enforcement Fund-Federal#103 As approved by City Commission on 9/28/20 Public Hearing 401 10/1/20 Budgeted Beginning Fund Balance $44,600 $1,111 $45,711 I Recognize revenue budget-facility upgradefrom Florida Kraze Krush soccerteam ($38,743) mid-yr 9/30/21 Budgeted Ending Fund Balance $5,857 Amendments to be approved tonight to Original FY 2020-2021 Budget(as approved on 9/28/20): Difference in Beginning Fund Balance TO(FROM)projected to actual as shown in 9/30/20 CFAR $1,111 Align fines revenue budgetwith YTD actuals fine revenues $53,570 mid-yr/fin yr Increase small tool expenditure budget ($53,570) mid-yr/fin yr Revisions to Original Budgeted Appropriation TO(FROM)Fund Balance $1,111 REVISED 9/30/21 Budgeted Ending Fund Balance $6,968 FY21 Final BudgetAmendment Attachmentl 14 Attachment 1-Budget Amendment Detail Resolution 2021-016 Other Governmental Funds Difference in Beg. HELPFULTOOLS: Comprehensive Financial Annual Report(CFAR)for theyear ended September30,2020 as approved Fund Bal Actual Beg.Fund by City Commission on 04/26/2021 Regular 501; Projected to Balance 9/30/20 Fiscal Year 2020-2021 Original Budget as approved by City Commission on 9/28/2020 Public Hearing 401. Actual CFAR Transportation Improvement Fund#120 As approved by City Commission on 9/28/20 Public Hearing 401 10/1/20 Budgeted Beginning Fund Balance $1,278,976 $162,040 FY2021 Budgeted Appropriation TO(FROM)Fund Balance ($543,610) 9/30/21 Budgeted Ending Fund Balance $735,366 Amendments to be approved tonight to Original FY 2020-2021 Budget(as approved on 9/28/20): Difference in Beginning Fund Balance TO(FROM)projected to actual as shown in 9/30/20 CFAR $162,040 Defer Winding Hollow Turn Lane project to FY2022 $400,000 mid-yr Revisions to Original Budgeted Appropriation TO(FROM)Fund Balance $562,040 REVISED 9/30/21 Budgeted Ending Fund Balance $1,297,406 Infrastructure Surtax Fund#121(2nd&3rd Generation) As approved by City Commission on 9/28/20 Public Hearing 401 10/1/20 Budgeted Beginning Fund Balance $9,537,802 $579,291 $10,117,093 FY2021 Budgeted Appropriation TO(FROM)Fund Balance ($4,004,646) 9/30/21 Budgeted Ending Fund Balance $5,533,156 Amendments to be approved tonight to Original FY 2020-2021 Budget(as approved on 9/28/20): Difference in Beginning Fund Balance TO(FROM)projected to actual as shown in 9/30/20 CFAR $579,291 Defer bridge infrastructure budget(3rd Gen) $475,000 mid-yr Revisions to Original Budgeted Appropriation TO(FROM)Fund Balance $1,054,291 REVISED 9/30/21 Budgeted Ending Fund Balance $6,587,447 Solid Waste/Recycling Fund#130 As approved by City Commission on 9/28/20 Public Hearing 401 10/1/20 Budgeted Beginning Fund Balance $1,923,742 ($25,109) $1,898,633 FY2021 Budgeted Appropriation TO(FROM)Fund Balance ($283,791) 9/30/21 Budgeted Ending Fund Balance $1,639,951 Amendments to be approved tonight to Original FY 2020-2021 Budget(as approved on 9/28/20): Difference in Beginning Fund Balance TO(FROM)projected to actual as shown in 9/30/20 CFAR ($25,109) Align revenue budgetwith YTD actuals $48,600 final Increase transfer budgetfrom General Fund to replenish storm reserves $800,000 final Increase expenditure budget-disposal costs ($131,500) final Revisions to Original Budgeted Appropriation TO(FROM)Fund Balance $691,991 REVISED 9/30/21 Budgeted Ending Fund Balance $2,331,942 FY21 Final BudgetAmendment Attachmentl 15 Attachment 1-Budget Amendment Detail Resolution 2021-016 Other Governmental Funds Difference in Beg. HELPFULTOOLS: Comprehensive Financial Annual Report(CFAR)for theyear ended September30,2020 as approved Fund Bal Actual Beg.Fund by City Commission on 04/26/2021 Regular 501; Projected to Balance 9/30/20 Fiscal Year 2020-2021 Original Budget as approved by City Commission on 9/28/2020 Public Hearing 401. Actual CFAR Arbor Fund#140 As approved by City Commission on 9/28/20 Public Hearing 401 10/1/20 Budgeted Beginning Fund Balance $670,914 $569,440 FY2021 Budgeted Appropriation TO(FROM)Fund Balance ($474,927) 9/30/21 Budgeted Ending Fund Balance $195,987 Amendments to be approved tonight to Original FY 2020-2021 Budget(as approved on 9/28/20): Difference in Beginning Fund Balance TO(FROM)projected to actual as shown in 9/30/20 CFAR $569,440 Increase transfer budget from General Fund for various Urban Beatification initiatives $500,000 final Revisions to Original Budgeted Appropriation TO(FROM)Fund Balance $1,069,440 REVISED 9/30/21 Budgeted Ending Fund Balance $1,265,427 Transportation Impact Fee Fund#150 As approved by City Commission on 9/28/20 Public Hearing 401 10/1/20 Budgeted Beginning Fund Balance $1,661,453 $122,054 $1,783,507 FY2021 Budgeted Appropriation TO(FROM)Fund Balance ($838,000) 9/30/21 Budgeted Ending Fund Balance $823,453 Amendments to be approved tonight to Original FY 2020-2021 Budget(as approved on 9/28/20): Difference in Beginning Fund Balance TO(FROM)projected to actual as shown in 9/30/20 CFAR $122,054 Defer MBB/SR424traffic signal construction $425,000 mid-yr Defer Integra/SR424traffic signal construction $350,000 mid-yr Align impact fee revenue with YTD actuals $94,000 mid-yr Citywide traffic studyto determine current and future construction impact ($94,000) mid-yr Revisions to Original Budgeted Appropriation TO(FROM)Fund Balance $897,054 REVISED 9/30/21 Budgeted Ending Fund Balance $1,720,507 FY21 Final BudgetAmendment Attachmentl 16 Attachment 1-Budget Amendment Detail Resolution 2021-016 Other Governmental Funds Difference in Beg. HELPFULTOOLS: Comprehensive Financial Annual Report(CFAR)for theyear ended September30,2020 as approved Fund Bal Actual Beg.Fund by City Commission on 04/26/2021 Regular 501; Projected to Balance 9/30/20 Fiscal Year 2020-2021 Original Budget as approved by City Commission on 9/28/2020 Public Hearing 401. Actual CFAR TLBD Maintenance Fund#160 As approved by City Commission on 9/28/20 Public Hearing 401 10/1/20 Budgeted Beginning Fund Balance $169,575 $63,870 $233,445 I FY2021 Budgeted Appropriation TO(FROM)Fund Balance ($39,403) 9/30/21 Budgeted Ending Fund Balance $130,172 Amendments to be approved tonight to Original FY 2020-2021 Budget(as approved on 9/28/20): Difference in Beginning Fund Balance TO(FROM)projected to actual as shown in 9/30/20 CFAR $63,870 Recognize Misc.Private Contribution/Donations $3,000 mid-yr Increase Christmas decorations expenditure budget ($3,000) mid-yr Revisions to Original Budgeted Appropriation TO(FROM)Fund Balance $63,870 REVISED 9/30/21 Budgeted Ending Fund Balance $194,042 1W TLBD I Capital/Debt Service Fund#261 As approved by City Commission on 9/28/20 Public Hearing 401 10/1/20 Budgeted Beginning Fund Balance $58,701 $1,368 $60,069 FY2021 Budgeted Appropriation TO(FROM)Fund Balance ($21,487) 9/30/21 Budgeted Ending Fund Balance $37,214 Amendments to be approved tonight to Original FY 2020-2021 Budget(as approved on 9/28/20): Difference in Beginning Fund Balance TO(FROM)projected to actual as shown in 9/30/20 CFAR $1,368 Defer Pond rejuvenation project to FY 2022 budget $25,000 mid-yr Revisions to Original Budgeted Appropriation TO(FROM)Fund Balance $26,368 REVISED 9/30/21 Budgeted Ending Fund Balance $63,582 1999 Construction Capital Project Fund#301 As approved by City Commission on 9/28/20 Public Hearing 401 10/1/20 Budgeted Beginning Fund Balance $873,171 $11,967 $885,138 FY2021 Budgeted Appropriation TO(FROM)Fund Balance ($143,000) 9/30/21 Budgeted Ending Fund Balance $730,171 Amendments to be approved tonight to Original FY 2020-2021 Budget(as approved on 9/28/20): Difference in Beginning Fund Balance TO(FROM)projected to actual as shown in 9/30/20 CFAR $11,967 Defer Master Plan to FY2022 budget $150,000 final Revisionsto Original Budgeted Appropriation TO(FROM)Fund Balance $161,967 REVISED 9/30/21 Budgeted Ending Fund Balance $892,138 FY21 Final BudgetAmendment Attachmentl 17 Attachment 1-Budget Amendment Detail Resolution 2021-016 Other Governmental Funds Difference in Beg. HELPFULTOOLS: Comprehensive Financial Annual Report(CFAR)for theyear ended September30,2020 as approved Fund Bal Actual Beg.Fund by City Commission on 04/26/2021 Regular 501; Projected to Balance 9/30/20 Fiscal Year 2020-2021 Original Budget as approved by City Commission on 9/28/2020 Public Hearing 401. Actual CFAR Perk Up Parks Capital Project Fund#303 As approved by City Commission on 9/28/20 Public Hearing 401 10/1/20 Budgeted Beginning Fund Balance $3,506,352 $610,863 $4,117,215 I FY2021 Budgeted Appropriation TO(FROM)Fund Balance ($775,570) 9/30/21 Budgeted Ending Fund Balance $2,730,782 Amendments to be approved tonight to Original FY 2020-2021 Budget(as approved on 9/28/20): Difference in Beginning Fund Balance TO(FROM)projected to actual as shown in 9/30/20 CFAR $610,863 Defer Torcaso Site Improvements Phase 2 to FY2022 budget $200,000 final Increase transfer budget from General Fund for Public Facilities for Perk up Park program $500,000 final Revisions to Original Budgeted Appropriation TO(FROM)Fund Balance $1,310,863 REVISED 9/30/21 Budgeted Ending Fund Balance $4,041,645 Excellence in Customer Service Initiative CP Fund#305 As approved by City Commission on 9/28/20 Public Hearing 401 10/1/20 Budgeted Beginning Fund Balance $514,752 $346,111 $860,863 FY2021 Budgeted Appropriation TO(FROM)Fund Balance ($177,000) 9/30/21 Budgeted Ending Fund Balance $337,752 Amendments to be approved tonight to Original FY 2020-2021 Budget(as approved on 9/28/20): Difference in Beginning Fund Balance TO(FROM)projected to actual as shown in 9/30/20 CFAR $346,111 Eliminate New Backup system project $150,000 mid-yr Increase transfer from General Fund for customer service initiatives $400,000 final Increase capital budget(renovation of Police Dept.restrooms) ($35,000) final Revisions to Original Budgeted Appropriation TO(FROM)Fund Balance $861,111 REVISED 9/30/21 Budgeted Ending Fund Balance $1,198,863 FY21 Final BudgetAmendment Attachmentl 18 Attachment 1-Budget Amendment Detail Resolution 2021-016 Enterprise Funds Difference in Beg. HELPFULTOOLS:Comprehensive Financial Annual Report(CFAR)for theyear ended September 30,2020 as approved by City Fund Bal.- Commission on 04/26/2021 Regular 501; Net Capital, Projected to Actual Ending Fund Fiscal Year 2020-2021 Original Budget as approved by City Commission on 9/28/2020 Public Hearing 401. Restricted,NPL Actual Equity 9/30/20 CFAR Water&Sewer Operating Fund#410 As approved by City Commission on 9/28/20 Public Hearing Item 401: 10/1/20 Budgeted Beginning Fund Equity $6,601.,642 $17A4697 $6,47$443 $30,122,782 As approved by City Commission on 9/28/20 Public Hearing Item 401: ($1,550,057) 9/30/21 Budgeted Ending Fund Equity $5,051,585 W&S Svc Avall Fund $6.628.335 CFAR combines410, $36;751;117 412 Amendments to be approved tonight to Original FY 2020-2021 Budget(as approved on 9/28/20): Difference in Beginning Fund Balance TO(FROM)projected to actual as shown in 9/30/20 CFAR $6,478,443 Increase transfer from General Fund for Waste Water emergency repairs(3600) $500,000 final (grant match) Revisionsto Original Budgeted Fund Equity $6,978,443 REVISED 9/30/21 Budgeted Ending Fund Equity(excl of net capital,restricted,NPL) $12,030,028 Stormwater Utility Fund#411 Amendments to be approved tonight to Original FY 2020-2021 Budget(as approved on 9/28/20): 10/1/20 Budgeted Beginning Fund Equity $896,554 $6,860,763 $1,842,791 $9,600,108 Difference in Beginning Fund Equity FROM projected to actual as shown in 9/30/20 CFAR ($269,689) 9/30/21 Budgeted Ending Fund Equity $626,865 REVISED 9/30/21 Budgeted Ending Fund Equity Amendments to be approved tonight to Original FY 2020-2021 Budget(as approved on 9/28/20): Difference in Beginning Fund Balance TO(FROM)projected to actual as shown in 9/30/20 CFAR $1,842,791 Increase transfer budget from General Fund for Stormwater for Engineering Study(3810) $100,000 final Increase transfer budget from General Fund for Stormwater for Equip-for cleaning&upgrade $25Q000 final pending study(3800) Revisionsto Original Budgeted Appropriation TO(FROM)Fund Equity $2,192,791 REVISED 9/30/21 Budgeted Ending Fund Equity(excl of net capital,restricted,NPL) $2,819,656 Water and Sewer Service Availability Fund#412: As approved by City Commission on 9/28/20 Public Hearing Item 401: CFAR combines 410,412 10/1/20 Budgeted Beginning Fund Equity $6,329,087 $299,248 $6,628,335 FY2020 Budgeted Appropriation TO(FROM)Fund Equity ($1,470,000) 9/30/21 Budgeted Ending Fund Equity $4,859,087 Amendments to be approved tonight to Original FY 2020-2021 Budget(as approved on 9/28/20): Difference in Beginning Fund Balance TO(FROM)projected to actual as shown in 9/30/20 CFAR $299,248 Align Service Availability revenue budget with YTD actuals(residential) $0 Revisionsto Original Budgeted Fund Equity $0 REVISED 9/30/21 Budgeted Ending Fund Equity(excl of net capital,restricted,NPL) $4,859,087 Development Services Fund#420 As approved by City Commission on 9/28/20 Public Hearing Item 401: 10/1/20 Budgeted Beginning Fund Equity $4,662,837 $1,708,181 $6,371,018 FY2020 Budgeted Appropriation TO(FROM)Fund Equity ($482,746) 9/30/21 Budgeted Ending Fund Equity $4,180,091 Amendments to be approved tonight to Original FY 2020-2021 Budget(as approved on 9/28/20): Difference in Beginning Fund Balance TO(FROM)projected to actual as shown in 9/30/20 CFAR $1,708,181 Consent302;12/04/2OVehicle purchase-Chevrolet Bolt EV ($60,512) mid yr. Align building permit revenue with YTD actuals $100,000 Increase other svcs.-contract/administrative temp services expense budget ($55,000) Increase other svcs.-maint.agreements/licenses expense budget ($45,000) Revisionsto Original Budgeted Fund Equity $1,647,669 REVISED 9/30/21 Budgeted Ending Fund Equity(excl of net capital,restricted,NPL) $5,827,760 FY21 Final Budget Amendment19 Attac h me nt 1 Attachment 2-General Fund Budget Amendment Summary Resolution 2021-016 HELPFUL TOOLS:Comprehensive Financial Annual Report(CLAP)for the year ended September 30,2020 as approved by City Commission on 04/26/2021 Regular 501; Fiscal Year 2020-2021 Original Budget as approved by City Commission on 9/28/2020 Public Hearing 401. FY27 Commission Other FY27 Original Approved Revenue Requests Inter Intra Amended Annual Amendments to pO/Budget Neutral to Amend Departmental Departmental Annual Division# Budge Appropriation Rollovers Chances Appropriation Transfers Transfers Budge General Fund Revenues&Transfers: $76,883,794 $76,883,794 Recognize revenue budget-movie nights donations $ 10,411 $ 10,411 Recognize revenue budget-facility upgrade from FKK $ 3,000 $ 3,000 Recognize revenue budget-CARES Act-PW vehicle purchase $144,235 $ 144,235 Recognize revenue budget-CARES Act-Scale Computing Hardware&Service $145,059 $ 14S,OS9 Recognize revenue budget-Misc.Rev. $1,437 $9,200 $ 10,637 Recognize revenue budget-Insurance settlement $10,707 $ 10,/0/ Recognize revenue budget-CARES,CRA Refund .$344,230 $ 344,230 Recognize revenue budget-multiple-half cent sales tax,comm.service tax,interest earnings etc. .$872,700 $ 812,/00 Recognize revenue budget-multiple-rev.sharing,local business tax,etc. $545,800 $ 545,800 Recognize revenue budget-electricitytax and water utilitytax $326,170 $ 326,1/0 Recognize revenue budget-communication service tax and investment interest $174,000 $ 174,000 Recognize revenue budget-electricity franchise fees $502,600 $ S02,600 Recognize revenue budget-community events $ 52,895 $ 52,895 General Fund Revenues&Transfers $ 76,883,794 $ - $ 7,437 $ 375,507 $ - $ 2,765,500 $ - $ 20,025,638 General Fund Expenditures City Commission 1100 $ II'/,112 $ II'/,112 City Manager 1200 $ 318,751 $ 318,751 City Clerk 1210 $ 181,222 $ (24,000) $ IS'/,222 Finance-General 1300 $ 617,291 $ 617,291 Finance-Utility Billing 1360 $ 603,958 $ 603,958 Comm.Development-Administration 1500 $ 138,475 $ 138,475 Comm.Development-Planning 1510 $ 8$95'/ $ (20,000) $ 6$95'/ Comm.Development-Urban Beautification 1520 $ 700,783 $ 450,000 $ 1,150,783 Comm.Development-Street lighting IS30 $ 52,62/ $ (35,000) $ 486,62'/ IS&General Services-Human Resources 1315 $ 308,638 $ (3,000) $ 305,638 IS&General Services-General 1600 $ '//4,020 $ 14S,OS9 $ 35,000 $ 954,0/9 IS&General Services-City Hall 1910 $ 26,526 $ 26,526 IS&General Services-Risk Management 1925 $ 605,300 $ 6/,500 $ 52,895 $ 125,695 IS&General Services-Facilities Maintenance 1935 $ 277,413 $ 3,000 $ 280,413 IS&General Services-Marketing&Events /41S $ 169,502 $ 63,306 $ (52,895) $ 1/9,913 General Government-Legal Services 1400 $ 265,420 $ 265,420 General Government-General 1900 $ 1,138,941 $ 10,/0/ $ 1,04/,000 $ 2,196,648 Police-Chief 2100 $ 6,049,437 $ 9,200 $ (250) $ 6,058,387 Police-Criminal Investigations 2110 $ 31,015 $ 31,015 Police-Community Services 2120 $ 13,665 $ 13,665 Police-Operations 2130 $ 111,650 $ 1,650 $ 113,280 Police-Support Services 2140 $ 603,869 $ (1,400) $ 602,469 Police-Code Enforcement 2150 $ 9,180 $ 9,180 Fire-Operations 2200 $ 278,694 $ 278,694 Public Works-Fleet 1940 $ 188,365 $ 188,365 Public Works-Administration 4100 $ 95,085 $ 95,085 Public Works-Roads&ROW 4110 $ S89,SS6 $ 144,235 $ 800,000 $ 1,533;/91 P&R-Administration 7200 $ 226,031 $ 226,031 P&P-Athletics 1210 $ 2,906 $ 2,906 P&R-Athletics Partnerships 7220 $ 5,800 $ 3,000 $ 6,386 $ 15,186 P&R-Parks&Grounds 1-230 $ 1,386,548 $ 4/5,000 $ (29,903) $ 1,831,645 P&R-Programs 7240 $ 115,301 $ 115,301 P&R-Seniors '/7S0 $ 322,1/8 $ 1,43/ $ (30,000) $ 23,51/ $ 31'/,132 General Fund Expenditures 76,883,794 0 7,437 $ 375,507 $ - $ -2765,500 $ - 20,025,638 Budgeted Approp.TO(FROM)Fund Balance $ - $ $ $ O $ $ $ $ O FY21 Final BudgetAmendment 2U Attacm hent 2