HomeMy WebLinkAbout2020 06 08 Consent 303 - FY 2019-2020 Mid-Year Budget Amendment • CONSENT AGENDA ITEM 303
,n m=ared CITY COMMISSION AGENDA I JUNE 8, 2020 REGULAR MEETING
1959
TITLE
FY 2019-2020 Mid-Year Budget Amendment
SUMMARY
The City Manager is requesting that the City Commission consider approval of
Resolution 2020-08 amending the Fiscal Year 2019-2020 Budget.
This agenda item is needed to amend the Fiscal Year 2019-2020 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
• 2019-2020 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.
Shown in Attachment 1 of the Resolution are the budgeted ending fund
balances for all funds requiring amendment for the 2019-2020 fiscal year.
Please note: these are budgeted figures only, not to be confused with audited
financial statements which will be available in March of 2021 . State statute
requires that the final budget amendment be formalized by November 29,
2020. 124
RECOMMENDATION
Staff recommends the City Commission approve Resolution 2020-08
amending the FY 2019-2020 budget.
125
RESOLUTION 2020-08
A RESOLUTION OF THE CITY COMMISSION OF THE CITY OF
WINTER SPRINGS FLORIDA, AMENDING THE FISCAL YEAR
2019-2020 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 2019-2020 City Budgets are 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.
RESOLVED by the City Commission of the City of Winter Springs, Florida, in a
regular meeting assembled on the 8h day of June, 2020.
CHARLES LACEY, Mayor
126
City of Winter Springs,Florida
Resolution 2020-08
Page I of 2
ATTEST:
CHRISTIAN GOWAN, Interim 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 2020-08
Page 2 of 2
127
Attachment 1-Budget Amendment Detail
Resolution 2020-08
General Fund
Funds not included in this summary do not require budget amendment
HELPFUL TOOLS: Comprehensive Annual Financial Report for the year ended September 30,2019 as approved by City Difference in BegActual Beg Fund
Commission on 3/23/20 Regular 500;Fiscal Year 2019-2020 Original Budget as approved by City Commission on 9/23/19 Public Fund Bal Balance 9/30/20
Hearing 501. Projected to CAFR
Actual
General Fund#001:
As approved by City Commission on 9/23/19 Public Hearing Item 501:
10/1/18 Budgeted Beginning Fund Balance $8,515,926 $182,185 $8,698,111
FY 2020 Budgeted Appropriation to(FROM)Fund Balance $137,115
9/30/20 Budgeted Ending Fund Balance $8,653,047
Amendments to be approved tonight to Original FY 2019-2020 Budget(as approved on 9/23/19):
Difference in Beginning Fund Balance FROM projected to actual as shown in 9/30/19 CAFR $182,185
Commission Approved.•
Consent 303;5/11/20 -sick-leave buy-back reduction(1900) $116,000
Consent 303;5/11/20-portable generator expenditure(4100) ($116,000)
$O
Revenue Neutra/.•
Grants/Donations:
H I DTA grant revenues-100%reimbursement vehicle lease $7,080
H I DTA grant expenditures-vehicle lease(2110) ($7,080)
$O
Community Events:
Recognize revenue budget-Winter Wonderland $11,548
Recognize expenditure budget-Winter Wonderland(7400) ($11,548)
Recognize revenue budget-Hometown Harvest $10,053
Recognize expenditure budget-Hometown Harvest(7400) ($10,053)
$O
Inter-departmental transfers:
Inter-departmental transfer FROM Dept 19 Gen Gov't-contingency reduction(1900) $20,000
Inter-departmental transfer TO Dept 13 Finance-insurance settlements(1920) ($20,000)
Inter-departmental transfer FROM Dept 41 Public Works-R&M(1930) $13,685
Inter-departmental transfer TO Dept 72 Parks-senior center AC (7250) ($13,685)
$O
Other.•
Decrease multiple revenue budgets-post COVID projections ($1,100,000)
Decrease payroll budget-multiple divisions $1,100,000
Summer Camp cancellation-revenue reduction ($80,000)
Summer Camp cancellation-expenditure reduction $69,393
($10,607)
Revisions to Original Budgeted Appropriation to(FROM)Fund Balance ($10,607)
REVISED 9/30/20 Budgeted Ending Fund Balance $8,824,679
128
FY 20 Mid-Year Budget Amendment
Attachment 1
Attachment 1-Budget Amendment Detail
Resolution 2020-08
Other Governmental Funds
Difference in Beg
Actual Beg Fund
H ELPFULTOO LS: Comprehensive Annual Financial Report for the year ended September 30,2019 as approved by City Commission on Fund Bal Balance 9/30/19
3/23/20 Regular 500,Fiscal Year2019-2020 Original Budget as approved by City Commission on 9/23/19 Public Hearing 501. Projected to
CAFR
Actual
Special Law Enforcement Fund-Local#102
As approved by City Commission on 9/23/19 Public Hearing Item 501:
10/1/19 Budgeted Beginning Fund Balance $8,155 $3,476 $11,631
FY 2020 Budgeted Appropriation TO(FROM)Fund Balance ($7,525)
9/30/20 Budgeted Ending Fund Balance $630
Amendments to be approved tonight to Original FY 2019-2020 Budget(as approved on 9/23/19):
Difference in Beginning Fund Balance FROM projected to actual as shown in 9/30/19 CAFR $3,476
Decrease expenditure budget-legal/street crimes $2,000
Align confiscated revenue budget with YTD actuals $3,500
Revisions to Original Budgeted Appropriation TO(FROM)Fund Balance $8,976
REVISED 9/30/20 Budgeted Ending Fund Balance $9,606
Special Law Enforcement Fund-Federal#103
As approved by City Commission on 9/23/19 Public Hearing Item 501:
10/1/19 Budgeted Beginning Fund Balance $21,000 $26,809 $47,809
FY 2020 Budgeted Appropriation TO(FROM)Fund Balance ($20,809)
9/30/20 Budgeted Ending Fund Balance $191
Amendments to be approved tonight to Original FY 2019-2020 Budget(as approved on 9/23/19):
Difference in Beginning Fund Balance FROM projected to actual as shown in 9/30/19 CAFR $26,809
Align confiscated property revenue budget with YTD-DOJ revenues $17,600
Revisions to Original Budgeted Appropriation TO(FROM)Fund Balance $44,409
REVISED 9/30/20 Budgeted Ending Fund Balance $44,600
ME-
41
Infrastructure Surtax Fund#121(2nd&3rd Generation)
As approved by City Commission on 9/23/19 Public Hearing Item 501:
10/1/19 Budgeted Beginning Fund Balance $7,980,035 $1,062,769 $9,042,804
FY 2020 Budgeted Appropriation TO(FROM)Fund Balance ($1,579,500)
9/30/20 Budgeted Ending Fund Balance $6,400,535
Amendments to be approved tonight to Original FY 2019-2020 Budget(as approved on 9/23/19):
Difference in Beginning Fund Balance FROM projected to actual as shown in 9/30/19 CAFR $1,062,769
Defer transfer to the 1999 Construction Fund-Magnolia Amphitheater(2nd Gen) $212,000
Decrease Infrastructure Surtax revenue budget(3rd Gen) ($367,500)
PO Rollover-Consent 302;12/10/18-Town Center parking lot(3rd Gen) ($465,000)
Defer transferto Fund 303 forfield house(3rd Gen) $3,000,000
Increase resurfacing budget-Consent Agenda 302;5/11/20(3rd Gen) ($580,000)
Defer bridge infrastructure budget(3rd Gen) $27$,000
Revisions to Original Budgeted Appropriation TO(FROM)Fund Balance $3,137,269
REVISED 9/30/20 Budgeted Ending Fund Balance $9,537,804
129
FY 20 Mid-Year Budget Amendment
Attachment]
Attachment 1-Budget Amendment Detail
Resolution 2020-08
Other Governmental Funds
Difference in Beg
Actual Beg Fund
H ELPFULTOO LS: Comprehensive Annual Financial Report for the year ended September 30,2019 as approved by City Commission on Fund Bal Balance 9/30/19
3/23/20 Regular 500,Fiscal Year2019-2020 Original Budget as approved by City Commission on 9/23/19 Public Hearing 501. Projected to
CAFR
Actual
Solid Waste/Recvclino Fund#130
As approved by City Commission on 9/23/19 Public Hearing Item 501:
10/1/19 Budgeted Beginning Fund Balance $1,203,086 $962,001 $2,165,087
FY 2020 Budgeted Appropriation TO(FROM)Fund Balance ($241,346)
9/30/20 Budgeted Ending Fund Balance $961,740
Amendments to be approved tonight to Original FY 2019-2020 Budget(as approved on 9/23/19):
Difference in Beginning Fund Balance FROM projected to actual as shown in 9/30/19 CAFR $962,001
Increase legal services budget-franchise agreement issue
Recognize Hurricane Irma reimbursement grant-federal and state $35,302
Increase expenditure budget-landfill cost(Covid-19) ($35,302)
Revisions to Original Budgeted Appropriation TO(FROM)Fund Balance $962,001
REVISED 9/30/20 Budgeted Ending Fund Balance $1,923,741
Arbor Fund#140
As approved by City Commission on 9/23/19 Public Hearing Item 501:
10/1/19 Budgeted Beginning Fund Balance $450,074 $429,241 $879,315
FY 2020 Budgeted Appropriation TO(FROM)Fund Balance ($194,100)
9/30/20 Budgeted Ending Fund Balance $255,974
Amendments to be approved tonight to Original FY 2019-2020 Budget(as approved on 9/23/19):
Difference in Beginning Fund Balance FROM projected to actual as shown in 9/30/19 CAFR $429,241
Decrease arbor revenue budget-license and permits ($16,000)
Align arbor fine revenue with YTD actuals $1,700
Revisions to Original Budgeted Appropriation TO(FROM)Fund Balance $414,941
REVISED 9/30/20 Budgeted Ending Fund Balance $670,915
Transportation Impact Fee Fund#150
As approved by City Commission on 9/23/19 Public Hearing Item 501:
10/1/19 Budgeted Beginning Fund Balance $1,215,157 $270,294 $1,485,451
FY 2020 Budgeted Appropriation TO(FROM)Fund Balance ($837,000)
9/30/20 Budgeted Ending Fund Balance $378,157
Amendments to be approved tonight to Original FY 2019-2020 Budget(as approved on 9/23/19):
Difference in Beginning Fund Balance FROM projected to actual as shown in 9/30/19 CAFR $270,294
Defer MBB/SR424 traffic signal construction $500,000
Defer Integra/SR424 traffic signal construction $350,000
Align impact fee revenue with YTD actuals $163,000
Revisions to Original Budgeted Appropriation TO(FROM)Fund Balance $1,283,294
REVISED 9/30/20 Budgeted Ending Fund Balance $1,661,451
130
FY 20 Mid-Year Budget Amendment
Attachment]
Attachment 1-Budget Amendment Detail
Resolution 2020-08
Other Governmental Funds
Difference in Beg
Actual Beg Fund
H ELPFULTOO LS: Comprehensive Annual Financial Report for the year ended September 30,2019 as approved by City Commission on Fund Bal Balance 9/30/19
3/23/20 Regular 500,Fiscal Year2019-2020 Original Budget as approved by City Commission on 9/23/19 Public Hearing 501. Projected to
CAFR
Actual
Police Impact Fee Fund#151
As approved by City Commission on 9/23/19 Public Hearing Item 501:
10/1/19 Budgeted Beginning Fund Balance $600,224 $63,802 $664,026
FY 2020 Budgeted Appropriation TO(FROM)Fund Balance $10,000
9/30/20 Budgeted Ending Fund Balance $610,224
Amendments to be approved tonight to Original FY 2019-2020 Budget(as approved on 9/23/19):
Difference in Beginning Fund Balance FROM projected to actual as shown in 9/30/19 CAFR $63,802
Align impact fee revenue with YTD actuals $33,000
Revisions to Original Budgeted Appropriation TO(FROM)Fund Balance $96,802
REVISED 9/30/20 Budgeted Ending Fund Balance $707,026
Fire Impact Fee Fund#152
As approved by City Commission on 9/23/19 Public Hearing Item 501:
10/1/19 Budgeted Beginning Fund Balance $2,491,098 $85,810 $2,576,908
FY 2020 Budgeted Appropriation TO(FROM)Fund Balance $40,000
9/30/20 Budgeted Ending Fund Balance $2,531,098
Amendments to be approved tonight to Original FY 2019-2020 Budget(as approved on 9/23/19):
Difference in Beginning Fund Balance FROM projected to actual as shown in 9/30/19 CAFR $85,810
Align impact fee revenue with YTD actuals $20,800
Revisions to Original Budgeted Appropriation TO(FROM)Fund Balance $106,610
REVISED 9/30/20 Budgeted Ending Fund Balance $2,637,708
Park Impact Fee Fund#153
As approved by City Commission on 9/23/19 Public Hearing Item 501:
10/1/19 Budgeted Beginning Fund Balance $1,224,859 ($235,583) $989,276
FY 2020 Budgeted Appropriation TO(FROM)Fund Balance ($382,000)
9/30/20 Budgeted Ending Fund Balance $842,859
Amendments to be approved tonight to Original FY 2019-2020 Budget(as approved on 9/23/19):
Difference in Beginning Fund Balance FROM projected to actual as shown in 9/30/19 CAFR ($235,583)
Align impact fee revenue with YTD actuals $201,000
Transfer In from#303 for ineligible park impact portion of CWP project $90,256
Increase capital budget-CWP parking lot paving ($107,389)
Decrease capital budget-defer Torcaso pavilion $288,000
Increase capital budget-new playgrounds(reclass from Fund#303-Torcaso,Trotwood and CWP) ($313,000)
Increase capital budget-Trotwood fitness zone plus permit,shade covers-PO rollover ($72,500)
Consent 307;8/12/19
Increase capital budget-Trotwood pier ($81,680)
Increase capital budget-Trotwood swing set-Consent 301;1/14/19 ($38,700)
Increase capital budget-central feature for Trotwood splash pad ($8,654)
Revisions to Original Budgeted Appropriation TO(FROM)Fund Balance ($278,250)
131
REVISED 9/30/20 Budgeted Ending Fund Balance $564,609
FY 20 Mid-Year Budget Amendment
Attachment]
Attachment 1-Budget Amendment Detail
Resolution 2020-08
Other Governmental Funds
Difference in Beg
Actual Beg Fund
H ELPFULTOO LS: Comprehensive Annual Financial Report for the year ended September 30,2019 as approved by City Commission on Fund Bal Balance 9/30/19
3/23/20 Regular 500,Fiscal Year2019-2020 Original Budget as approved by City Commission on 9/23/19 Public Hearing 501. Projected to
CAFR
Actual
Oak Forest Maintenance Fund#161
As approved by City Commission on 9/23/19 Public Hearing Item 501:
10/1/19 Budgeted Beginning Fund Balance $97,814 ($3,715) $94,099
FY 2020 Budgeted Appropriation TO(FROM)Fund Balance ($3,527)
9/30/20 Budgeted Ending Fund Balance $94,287
Amendments to be approved tonight to Original FY 2019-2020 Budget(as approved on 9/23/19):
Difference in Beginning Fund Balance FROM projected to actual as shown in 9/30/19 CAFR ($3,715)
Oak Forest Wall light replacement-Consent 300;2/24/20 ($7,000)
Increase landscape budget-partial year with temporaryvendor ($2,000)
Revisions to Original Budgeted Appropriation TO(FROM)Fund Balance ($12,715)
REVISED 9/30/20 Budgeted Ending Fund Balance $81,572
Tuscawilla III Assessment Area Fund#162 CAFR Balance ($37,733)
Internal Loan balance $48,217
As approved by City Commission on 9/23/19 Public Hearing Item 501:
10/1/19 Budgeted Beginning Fund Balance $6,396 $4,088 $10,464
FY 2020 Budgeted Appropriation TO(FROM)Fund Balance $1,036 spendable'fund balance
9/30/20 Budgeted Ending Fund Balance $7,432
Amendments to be approved tonight to Original FY 2019-2020 Budget(as approved on 9/23/19):
Difference in Beginning Fund Balance FROM projected to actual as shown in 9/30/19 CAFR $4,088
Increase expenditure budget-landscape needs(maint-1522) ($3,000)
Increase expenditure budget-insurance premium(capital-1521) ($980)
Revisions to Original Budgeted Appropriation TO(FROM)Fund Balance $108
REVISED 9/30/20 Budgeted Ending Fund Balance $7,540
*Due to the distinctive accounting treatment associated with this internal loan,neither proceeds nor
principal reductions are booked in the fund,therefore,in the CAFR fund balance a deficit is reflected(see
($37,733)
reconciliation upper right)
TLBD I Capital/Debt Service Fund#261
As approved by City Commission on 9/23/19 Public Hearing Item 501:
10/1/19 Budgeted Beginning Fund Balance $75,308 $5,529 $80,837
FY 2020 Budgeted Appropriation TO(FROM)Fund Balance ($39,537)
9/30/20 Budgeted Ending Fund Balance $35,771
Amendments to be approved tonight to Original FY 2019-2020 Budget(as approved on 9/23/19):
Difference in Beginning Fund Balance FROM projected to actual as shown in 9/30/19 CAFR $5,529
Defer balance of capital budget to FY21 $17,400
Revisions to Original Budgeted Appropriation TO(FROM)Fund Balance $22,929
REVISED 9/30/20 Budgeted Ending Fund Balance $58,700
132
FY 20 Mid-Year Budget Amendment
Attachment]
Attachment 1-Budget Amendment Detail
Resolution 2020-08
Other Governmental Funds
Difference in Beg
Actual Beg Fund
H ELPFULTOO LS: Comprehensive Annual Financial Report for the year ended September 30,2019 as approved by City Commission on Fund Bal Balance 9/30/19
3/23/20 Regular 500,Fiscal Year2019-2020 Original Budget as approved by City Commission on 9/23/19 Public Hearing 501. Projected to
CAFR
Actual
1999 Construction Capital Project Fund#301
As approved by City Commission on 9/23/19 Public Hearing Item 501:
10/1/19 Budgeted Beginning Fund Balance $773,677 $92,493 $866,170
FY 2020 Budgeted Appropriation TO(FROM)Fund Balance ($731,000)
9/30/20 Budgeted Ending Fund Balance $42,677
Amendments to be approved tonight to Original FY 2019-2020 Budget(as approved on 9/23/19):
Difference in Beginning Fund Balance FROM projected to actual as shown in 9/30/19 CAFR $92,493
Eliminate transfer budget from Infrastructure Surtax Fund-Magnolia Park ($212,000)
Eliminate capital expenditure budget-Magnolia Park $950,000
Revisions to Original Budgeted Appropriation TO(FROM)Fund Balance $830,493
REVISED 9/30/20 Budgeted Ending Fund Balance $873,170
Perk Up Parks Capital Proiect Fund#303
As approved by City Commission on 9/23/19 Public Hearing Item 501:
10/1/19 Budgeted Beginning Fund Balance $1,641,734 $2,244,618 $3,886,352
FY 2020 Budgeted Appropriation TO(FROM)Fund Balance ($880,000)
9/30/20 Budgeted Ending Fund Balance $761,734
Amendments to be approved tonight to Original FY 2019-2020 Budget(as approved on 9/23/19):
Difference in Beginning Fund Balance FROM projected to actual as shown in 9/30/19 CAFR $2,244,618
Defer feldhouse-decrease transfer in from Fund#121 ($3,000,000)
Decrease capital budget-proposed field house project $3,500,000
Revisions to Original Budgeted Appropriation TO(FROM)Fund Balance $2,744,618
REVISED 9/30/20 Budgeted Ending Fund Balance $3,506,352
133
FY 20 Mid-Year Budget Amendment
Attachment]
Attachment 1-Budget Amendment Detail
Resolution 2020-08
Enterprise Funds
HELPFUL TOOLS: Comprehensive Annual Financial Report for the year ended September 30,2019 as approved by City Difference in BegActual Ending
Commission on 3/23/20 Regular 500;Fiscal Year 2019-2020 Original Budget as approved by City Commission on 9/23/19 Public Net Capital, Fund Bal- Fund Equity
Hearing 501. Restricted,NPL Projected to 9/30/19 CAFR
Actual
Water&Sewer Ooeratina Fund#410
As approved by City Commission on 9/23/19 Public Hearing Item 501:
10/1/19 Budgeted Beginning Fund Equity $5,808,771 $17,042,697 $2,8S7,67S $25,709,143
As approved by City Commission on 9/23/19 Public Hearing Item 501: ($2,215,804)
9/30/20 Budgeted Ending Fund Equity $3,592,967 w&S Svc Avail Fund $5.934.463
CAFR combines 410,412 $31,643,606
Amendments to be approved tonight to Original FY 2019-2020 Budget(as approved on 9/23/19):
Difference in Beginning Fund Equity FROM projected to actual as shown in 9/30/19 CAFR $2,857,675
Align revenues with YTD actuals(meters;collections) $30,600
Increase expenditure budget-landscape needs ($10,000)
Increase expenditure budget-lift station repairs ($20,600)
Defer balance of unutilized capital to FY21 $151,000
Revisions to Original Budgeted Fund Equity $3,008,675
REVISED 9/30/20 Budgeted Ending Fund Equity(excl of net capital,restricted,NPL) $6,601,642
Stormwater Utility Fund#411
Amendments to be approved tonight to Original FY 2019-2020 Budget(as approved on 9/23/19):
10/1/19 Budgeted Beginning Fund Equity $701,473 $6,860,763 $90,014 $7,652,250
Difference in Beginning Fund Equity FROM projected to actual as shown in 9/30/19 CAFR ($235,304)
9/30/20 Budgeted Ending Fund Equity $466,169
REVISED 9/30/20 Budgeted Ending Fund Equity
Amendments to be approved tonight to Original FY 2019-2020 Budget(as approved on 9/23/19):
Difference in Beginning Fund Equity for budgeting purposes projected to actual $90,014
Increase grant/private contribution revenue per NRCS actuals $589,693
Increase expenditure budget-NRCS project ($489,322)
Defer capital expenciture-Tuskawilla and 66-inch outfall to FY21 $125,000
Decrease payroll budget-projected positive variance(City Engineer) $115,000
Revisions to Original Budgeted Appropriation TO(FROM)Fund Equity $430,385
Community Events:
REVISED 9/30/20 Budgeted Ending Fund Equity(excl of net capital,restricted,NPL) $896,554
Water and Sewer Service Availability Fund#412:
As approved by City Commission on 9/23/19 Public Hearing Item 501: CAFR combines 410,412
10/1/19 Budgeted Beginning Fund Equity $5,441,069 $493,394 $5,934,463
FY 2020 Budgeted Appropriation TO(FROM)Fund Equity $90,000
9/30/20 Budgeted Ending Fund Equity $5,531,069
Amendments to be approved tonight to Original FY 2019-2020 Budget(as approved on 9/23/19):
Difference in Beginning Fund Equity for budgeting purposes projected to actual $493,394
Align Service Availability revenue budget with YTD actuals(residential) $304,624
Revisions to Original Budgeted Fund Equity $798,018
REVISED 9/30/20 Budgeted Ending Fund Equity(excl of net capital,restricted,NPL) $6,329,087
134
FY20 Mid-Year BudgetAmendment
Attachment 1
Attachment 2-General Fund Budget Amendment Summary
Resolution 2020-08
HELPFUL TOOLS:Comprehensive Annual Financial Report for the year ended September 30,2019 as approved by City Commission on 3/23/20 Regular 500;Fiscal Year 2019-2020 Original Budget as
approved by City Commission on 9/23/19 Public Hearing 501.
FY20 Commission Other FY20
Original Approved Revenue Inter Requests Intra Amended
Annual Amendments to Neutral Departmental to Amend Departmental Annual
Division# Budget Appropriation Changes Transfers Appropriation Transfers Budget
General Fund Revenues&Transfers., $79,238,907 $79,238,907
Summer Camp cancellation ($80,000) ($80,000)
HI DTA grant revenue-vehicle lease $7,080 $7,080
Revenue reduction due to COVI D-19 ($1,100,000) ($1,100,000)
Recognize community event revenue $21,601 $21,601
General Fund Revenues&Transfers $79,238,907 $O ($7,077,379) $O ($80,000) $O $78,087588
General Fund Expenditures:
City Commission 1100 $117,451 $0 $0 $0 $0 $0 $117,451
City Manager 1200 $309,495 $0 $0 $0 $0 $45,000 $354,495
City Clerk 1210 $273,342 $0 $0 $0 $0 ($45,000) $228,342
General Government-Legal Services 1400 $272,920 $0 $0 $0 $0 $0 $272,920
General Government-General 1900 $2,272,256 ($116,000) $0 ($20,000) $0 $0 $2,136,256
Finance&Admin Services-General 1300 $601,346 $0 ($108,000) $0 $0 $0 $493,346
Finance&Admin Services-Human Resources 1310 $233,098 $0 $20,000 $0 $0 ($3,800) $249,298
Finance&Admin Services-Utility Billing 1360 $627,389 $0 $0 $0 $0 $0 $627,389
Finance&Admin Services-Risk Management 1920 $554,050 $0 $0 $20,000 $0 $3,800 $577,850
Information Systems-General 1600 $793,499 $0 ($50,000) $0 $0 $0 $743,499
Information Systems-City Hall 1910 $29,526 $0 $0 $0 $0 $0 $29,526
Comm Development-Administration 1500 $135,693 $0 ($4,000) $0 $0 $0 $131,693
Comm Development-Planning 1510 $173,739 $0 ($96,000) $0 $0 $0 $77,739
Comm Development-Urban Beautification 1520 $1,243,120 $0 ($50,000) $0 $0 $0 $1,193,120
Comm Development-Street lighting 1530 $538,511 $0 $0 $0 $0 $0 $538,511
Police-Chief 2100 $6,191,342 $0 ($484,000) $0 $0 ($20,845) $5,686,497
Police-Criminal Investigations 2110 $23,575 $0 $7,080 $0 $0 $0 $30,655
Police-Operations Support 2120 $11,925 $0 $0 $0 $0 ($1,750) $10,175
Police-Operations 2130 $90,664 $0 $0 $0 $0 $7,928 $98,592
Police-Special Operations 2135 $11,133 $0 $0 $0 $0 ($1,933) $9,200
Police-Support Services 2140 $586,191 $0 ($86,000) $0 $0 $16,600 $516,791
Police-Code Enforcement 2150 $12,080 $0 $0 $0 $0 $0 $12,080
Fire-Operations 2200 $278,694 $0 $0 $0 $0 $0 $278,694
Public Works-Facilities Maintenance 1930 $271,784 $0 $2,000 ($13,685) $0 $0 $260,099
Public Works-Fleet 1940 $243,265 $0 ($45,000) $0 $0 $712 $198,977
Public Works-Administration 4100 $117,144 $116,000 $7,000 $0 $0 ($712) $239,432
Public Works-Roads&ROW 4110 $701,427 $0 ($145,000) $0 $0 $0 $556,427
P&P-Administration 7200 $223,227 $0 $6,000 $0 $0 ($487) $228,740
P&P-Athletics 7210 $1,706 $0 $0 $0 $0 $230 $1,936
P&P-Athletics Partnerships 7220 $5,800 $0 $0 $0 $0 $0 $5,800
P&P-Parks&Grounds 7230 $1,528,789 $0 ($32,000) $0 $0 ($18,908) $1,477,881
P&P-Programs 7240 $276,791 $0 ($15,000) $0 ($69,393) $0 $192,398
P&P-Seniors 7250 $330,820 $0 ($20,000) $13,685 ($835) $323,670
P&P-Community Events 7400 $20,000 $0 $21,601 $0 $20,000 $61,601
General Fund Expenditures $79,707,792 $O ($7,077,379) $O ($69,393) $O $77,967,080
Budgeted Approp TO(FROM)Fund Balance $737,775 $O $O $O ($70,607) $O $726,508
135
FY 20 Mid-Year Budget Amendment
Attachment 2