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Home My WebLink About2020 11 16 Consent 300 - Final Budget Amendment for Fiscal Year 2019-2020 • CONSENT AGENDA ITEM 300 Incnrinreted CITY COMMISSION AGENDA I NOVEMBER 16, 2020 REGULAR MEETING 1454 TITLE Final Budget Amendment for Fiscal Year 2019-2020 SUMMARY The City is requesting that the Commission consider approval of Resolution 2020-28 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. This budget amendment allows for transfer to #140 Arbor Fund for urban beautification and City forestry projects ($500K), transfer to the #303 Perk Up 10 Parks Capital Project Fund for future park initiatives/projects ($500K), transfer to #305 Excellence in Customer Service Capital Project Fund for public facilities renovations and asset replacement ($300K), transfer to #410 Water & Sewer Fund for water quality emergency repairs and/or WTP1 fixes etc. ($250K), transfer to Stormwater Fund #411 for stormwater study and equipment needed for clean up and upgrade - pending study ($390K), additional pension contribution toward the unfunded pension liability ($150K) and discontinuation of fieldhouse project costs ($130K). Shown in Attachment 1 are the final 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 by the end of March 2021 . State statute requires that the final budget amendment be formalized by November 28, 2020 [Section 166.241 F.S.]. RECOMMENDATION Staff recommends the City Commission consider approval of Resolution 2020- 28. 11 Attachment 1-Budget Amendment Detail Resolution 2020-08 General Fund Funds not included in this summary do not require budget amendment Difference in Beg HELPFULTOOLS:Comprehensive Annual Financial Report for the year ended September 30,2019 as approved by City Commission on 3/23/20 Regular500; Fund Bal Actual Beg Fund Fiscal Year 2019-2020 Original Budget as approved by City Commission on 9/23/19 Public Hearing 501. Projected l Balance 9/30/20 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 CommissionApproved., Consent303;SM120-sick-leave buy-back reduction 0900) $116,000 mid-yr Consent303;5/11/20-portable generator expenditure(4100) ($116,000) mid yr $0 Revenue Neutral., Grants/Donations:. HIDTA grant revenues-100%reimbursement vehicle lease $7,080 mid-yr HIDTA grant expenditures-vehicle lease(2110) ($7,080) mid yr Recognize revenue budget-Settlements Insurance Proceeds $15,486 fin-yr Recognize expenditure budget-insurance settlements(1920) ($15,486) fin-yr Recognize revenue budget-Public Property Damage $1,959 fin-yr Recognize expenditure budget-public property damage fix 0520) ($1,959) fin-yr $0 Community Events. Recognize revenue budget-Winter Wonderland $11,548 mid-yr Recognize expenditure budget-Winter Wonderland(7400) ($11,548) mid-yr Recognize revenue budget-Hometown Harvest $10,053 mid-yr Recognize expenditure budget-Hometown Harvest(7400) ($10,053) mid-yr Recognize revenue budget-drive-in movie nights $9,564 fin-yr Recognize expenditure budget-drive-in movie nights(7400) ($9,564) fin-yr $0 Inter-departmental transfers: Inter-departmental transfer FROM Dept 19 Gen Gov't-contingency reduction(1900) $20,000 mid-yr Inter-departmental transfer TO Dep't13 Finance-insurance settlements 0920) ($20,000) mid-yr Inter-departmental transfer FROM Dep't 41 Public Works-r&m(1930) $13,685 mid-yr Inter-departmental transfer TO Dept 72 Parks-senior center AC (7250) ($13,685) mid-yr Inter-departmental transfer FROM Dep't 15 Comm.Dev-consulting 0500) $12,899 fin-yr Inter-departmental transfer TO Dept 12 Exec.&Leg.-payroll 0200) ($12,899) fin-yr Inter-departmental transfer FROM Dept 19 Gen Gov't-contingency reduction(1900) $83,905 fin-yr Inter-departmental transfer TO Dep't 13 Finance-insurance settlements 0920) ($46,171) fin-yr Inter-departmenta l transfer TO Dept 13 Finance-furniture(1300) ($1,400) fin-yr Inter-departmental transfer TO Dept 16 Info Svcs-granicus software 0600) ($36,334) fin-yr Inter-departmenta l transfer FROM Dept 16 Info Svcs- internship funds 0600) $5,000 fin-yr Inter-departmental transfer TO Dept 72 Parks-July 4th parade (7240,7400) ($5,000) fin-yr Inter-departmenta l transfer FROM Dept 16 Info Svcs-contract/administrative 0600) $17,119 fin-yr Inter-departmenta l transfer TO Dept 22 Fire-pension funding(2200) ($17,119) fin-yr Inter-departmental transfer FROM Dept 15 Comm Dev-urban beatification 0520) $40,000 fin-yr Inter-departmenta l transfer TO Dept 72 Parks-Trotwood entrance project(7230) ($40,000) fin-yr Inter-departmental transfer FROM Dept 41 Public Works- r&m(1930,1940,4100) $78,350 fin-yr Inter-departmental transfer TO Dept 21 Police-removal of old PD sprinkler system(2100) ($1,040) fin-yr Inter-departmental transfer TO Dept 72 Parks-future park initiatives(7230) ($49,310) fin-yr Inter-departmental transfer TO Dep't 19 Gen Gov't-city facilities renovations(end of life asset replacements)(1900) ($28,000) fin-yr Inter-departmental transfer FROM Dept 15 Comm Dev-street)ights(1530) $49,380 fin-yr Inter-departmental transfer FROM Dept 21 PD-payroll(2100) $95,000 fin-yr Inter-departmenta l transfer FROM Dep't 16 Info Svcs-contract/administrative 0600) $50,000 fin-yr Inter-departmental transfer TO Dept 19 Gen Gov't-city facilities renovations(end of life asset replacements)(1900) ($194,380) fin-yr Inter-departmenta l transfer FROM Dept 72 Parks-r&m (7240) $6,000 fin-yr Inter-departmental transfer FROM Dept 21 PD-payroll(2100) $3,000 fin-yr Inter-departmental transfer FROM Dept 41 Public Works- r&m(1930) $3,000 fin-yr Inter-departmenta l transfer FROM Dept 13 Finance-payroll 0310) $3,000 fin-yr Inter-departmenta l transfer FROM Dept 16 Info Svcs-contract/administrative 0600) $13,000 fin-yr Inter-departmental transfer TO Dept 19 Gen Gov't-pension funding(1900) ($28,000) fin-yr $0 FY 20 Final Year Budget Amendment Attachment 1 12 Attachment 1-Budget Amendment Detail Resolution 2020-08 General Fund Funds not included in this summary do not require budget amendment Difference in Beg HELPFULTOOLS:Comprehensive Annual Financial Report for the year ended September 30,2019 as approved by City Commission on 3/23/20 Regular500; Fund Bal Actual Beg Fund Fiscal year 2019-2020 Original Budget as approved by City Commission on 9/23/19 Public Hearing 501. Projected l Balance 9/30/20 CAFR Actual Other. Decrease multiple revenue budgets-post COVID projections ($1,100,000) mid-yr Decrease payroll budget-multiple divisions $1,100,000 mid-yr Summer Camp cancellation-revenue reduction ($80,000) mid-yr Summer Camp cancellation-expenditure reduction $69,393 mid-yr Interfund reimbursement per GASB statement#34 ($1,284,760) fin-yr Interfund reimbursement per GASB statement#34 $1,287,947 fin-yr Recognize General Fund revenue budget(multiple-rev.sharing,local business tax,etc.) $51,800 fin-yr Recognize General Fund revenue budget(solid waste/commercial) $44,200 fin-yr Recognize General Fund revenue budget(revenue sharing) $204,000 fin-yr Establish transfer budget to Arbor Fund#140 for various urban beatification initiatives 0520) ($300,000) fin-yr Recognize General Fund revenue budget(multiple-cell tower,zoning,admin fees,etc.) $77,620 fin-yr Establish transfer budget to Excellence in Customer Service Fund#305 city facilities renovations(end of life assets) ($77,620) fin-yr Recognize General Fund revenue budget(electricity and water utilitytax) $408,690 fin-yr Establish transfer budget to Perk Up Parks CP Fund#303 for future park initiatives(7230) ($408,690) fin-yr Recognize General Fund revenue budget-(multiple-half cent sales tax,comm.service tax,interest earnings etc.) $390,000 fin-yr Establish transfer budget to Stormwater Fund#411 for engineering svcs-stormwater study(3810) ($100,000) fin-yr Establish transfer budget to stormwater Fund#411 for needed equip for cleaning&upgrade pending study(3800) ($290,000) fin-yr Recognize revenue budget-communication service tax and investment interest 0900) $250,000 fin-yr Establish transfer budget to Water&Sewer Fund#410 for water quality emergency repairs and/or WTP 1 fixes etc.(3600) ($250,000) fin-yr Recognize revenue budget-electricitytax $125,000 fin-yr Increase expenditure budget for discontinuation of fieldhouse project costs(7230) ($125,000) fin-yr ($7,420) Revisions to Original Budgeted Appropriation to(FROM)Fund Balance ($Z420) REVISED 9/30/20 Budgeted Ending Fund Balance $8,827806 FV 20 Final Year Budget Amendment Attachment 1 13 Attachment 1-Budget Amendment Detail Resolution 2020-08 Other Governmental Funds Difference in Beg Actual Beg Fund HELPFULTOOLS: 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 Year 2019-2020 Original Budget as approved by City Commission on 9/23/19 Public Hearing 501. Projected to CAFR Actual Police Education Fund#101 As approved by City Commission on 9/23/19 Public Hearing Item 501: 10/1/19 Budgeted Beginning Fund Balance $16,145 $3729 $19,874 FY 2020 Budgeted Appropriation TO(FROM)Fund Balance ($325) 9/30/20 Budgeted Ending Fund Balance $15,820 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 $3,729 Align fines revenue budget with YTD actuals fine revenues ($2,637) fin-yr Increase interest earnings $176 fin-yr Increase training expenditure budget ($1,684) fin-yr Revisions to Original Budgeted Appropriation TO(FROM)Fund Balance ($416) REVISED 9/30/20 Budgeted Ending Fund Balance $15,404 Soecial 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 $11,637 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 mid-yr Align confiscated revenue budget with YTD actuals $3,500 mid-yr Revisions to Original Budgeted Appropriation TO(FROM)Fund Balance $8,976 REVISED 9/30/20 Budgeted Ending Fund Balance $9,606 NNW 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 actuals-DOJ revenues $17,600 mid-yr/final Revisions to Original Budgeted Appropriation TO(FROM)Fund Balance $44,409 REVISED 9/30/20 Budgeted Ending Fund Balance $44,600 FY 20 Final-Year Budget Amendment Attachment] 14 Attachment 1-Budget Amendment Detail Resolution 2020-08 Other Governmental Funds Difference in Beg Actual Beg Fund HELPFULTOOLS: 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 Year 2019-2020 Original Budget as approved by City Commission on 9/23/19 Public Hearing 501. Projected to CAFR Actual Now— 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-amphitheater(2nd Gen) $212,000 mid-yr Decrease Infrastructure Surtax revenue budget(3rd Gen) ($367,500) mid-yr PO Rollover-Consent 302;12/10/18-Town Center parking lot(3rd Gen) ($465,000) mid-yr Defer transfer to Fund 303 for field house(3rd Gen) $3,000,000 mid-yr Increase resurfacing budget-Consent Agenda 302;5/11/20(3rd Gen) ($580,000) mid-yr Defer bridge infrastructure budget(3rd Gen) $275,000 mid-yr Revisions to Original Budgeted Appropriation TO(FROM)Fund Balance $3,137,269 REVISED 9/30/20 Budgeted Ending Fund Balance $9,537,804 W Solid Waste/Recycling 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 $2,755,087 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 Recognize Hurricane Irma reimbursement grant-federal and state $35,302 mid-yr Increase expenditure budget-landfill cost(Covid-19) ($106,075) mid-yr/fin-yr Align revenue budget with YTD actuals $52,413 fin-yr Revisions to Original Budgeted Appropriation TO(FROM)Fund Balance $943,641 REVISED 9/30/20 Budgeted Ending Fund Balance $1,905,381 FY 20 Final-Year Budget Amendment Attachment] 15 Attachment 1-Budget Amendment Detail Resolution 2020-08 Other Governmental Funds Difference in Beg Actual Beg Fund HELPFULTOOLS: 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 Year 2019-2020 Original Budget as approved by City Commission on 9/23/19 Public Hearing 501. Projected to CAFR Actual 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) mid-yr Align arborfine revenue with YTD actuals $1,700 mid-yr Increase transfer budget from General Fund for Various Urban Beatification initiatives $500,000 fin-yr Revisions to Original Budgeted Appropriation TO(FROM)Fund Balance $914,941 REVISED 9/30/20 Budgeted Ending Fund Balance $1,170,915 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/SR424traffic signal construction $500,000 mid-yr Defer Integra/SR424traffic signal construction $350,000 mid-yr Align impact fee revenue with YTD actuals $163,000 mid-yr Revisions to Original Budgeted Appropriation TO(FROM)Fund Balance $1,283,294 REVISED 9/30/20 Budgeted Ending Fund Balance $1,661,451 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 mid-yr Revisions to Original Budgeted Appropriation TO(FROM)Fund Balance $96,802 REVISED 9/30/20 Budgeted Ending Fund Balance $707,026 FY 20 Final-Year Budget Amendment Attachment] 16 Attachment 1-Budget Amendment Detail Resolution 2020-08 Other Governmental Funds Difference in Beg Actual Beg Fund HELPFULTOOLS: 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 Year 2019-2020 Original Budget as approved by City Commission on 9/23/19 Public Hearing 501. Projected to CAFR Actual 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 mid-yr 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 mid-yr Transfer In from#303 for ineligible park impact portion of CWP project $90,256 mid-yr Increase capital budget-CWP parking lot paving ($107,389) mid-yr Defer Torcaso pavilion construction $288,000 mid-yr Increase capital budget-new playgrounds(reclass from Fund#303-Torcaso,Trotwood and CWP) ($313,000) mid-yr Increase capital budget-Trotwood fitness zone plus permit,shade covers-PO rollover Consent 307;8/12/19 ($72,500) mid-yr Increase capital budget-Trotwood pier ($81,680) mid-yr Increase capital budget-Trotwood swing set-Consent 301;1/14/19 ($38,700) mid-yr Increase capital budget-central feature for Trotwood splash pad ($8,654) mid-yr Revisions to Original Budgeted Appropriation TO(FROM)Fund Balance ($278,250) REVISED 9/30/20 Budgeted Ending Fund Balance $564,609 FY 20 Final-Year Budget Amendment Attachment] 17 Attachment 1-Budget Amendment Detail Resolution 2020-08 Other Governmental Funds Difference in Beg Actual Beg Fund HELPFULTOOLS: 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 Year 2019-2020 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) mid-yr Increase landscape budget-partial yearwith temporary vendor ($2,000) mid-yr 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 $10,484 FY 2020 Budgeted Appropriation TO(FROM)Fund Balance $1,036 spendable'fundbalance 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) mid-yr Increase expenditure budget-insurance premium(capital-1521) ($980) mid-yr 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 mid-yr Revisions to Original Budgeted Appropriation TO(FROM)Fund Balance $22,929 REVISED 9/30/20 Budgeted Ending Fund Balance $58,700 FY 20 Final-Year Budget Amendment Attachment] 18 Attachment 1-Budget Amendment Detail Resolution 2020-08 Other Governmental Funds Difference in Beg Actual Beg Fund HELPFULTOOLS: 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 Year 2019-2020 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 $866070 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) mid-yr Decrease capital budget-magnolia park $950,000 mid-yr 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 Eliminate transfer budget from Infrastructure Surtax Fund -proposed field house project ($3,000,000) mid-yr Decrease capital budget-proposed feldhouse project $3,500,000 mid-yr Increase expenditure budget for discontinuation of amphitheater project at designated location ($270,360) fin-yr Increaseinterestearnings $60,000 fin-yr Increase transfer budget from General Fund for Public Facilities for Perk up Park program $500,000 fin-yr Revisions to Original Budgeted Appropriation TO(FROM)Fund Balance $3,034,258 REVISED 9/30/20 Budgeted Ending Fund Balance $3,795,992 FY 20 Final-Year Budget Amendment Attachment] 19 Attachment 1-Budget Amendment Detail Resolution 2020-08 Other Governmental Funds Difference in Beg Actual Beg Fund HELPFULTOOLS: 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 Year 2019-2020 Original Budget as approved by City Commission on 9/23/19 Public Hearing 501. Projected to CAFR Actual now- Excellence in Customer Service Initiative CP Fund#305 at 9.30.19 $1,448,535 Receivable ($860.000) As approved by City Commission on 9/23/19 Public Hearing Item 501: 10/1/19 Budgeted Beginning Fund Balance $303,659 $284,876 $588,535 FY 2020 Budgeted Appropriation TO(FROM)Fund Balance ($73,782) Spendable'FB 9/30/20 Budgeted Ending Fund Balance $229,877 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 $284,876 Increase transferfrom General Fund for City Facilities renovations(end of life asset replacements) $300,000 fin-yr Revisions to Original Budgeted Appropriation TO(FROM)Fund Balance $584,876 REVISED 9/30/20 Budgeted Ending Fund Balance $814,753 FY 20 Final-Year Budget Amendment Attachment] 20 Attachment 1-Budget Amendment Detail Resolution 2020-08 Enterprise Funds Difference in Beg HELPFULTOOLS:Comprehensive Annual Financial Report for the year ended September 30,2019 as approved by City Commission Net Capital, Fund Bal- Actual Ending Fund on 3/23/20 Regular 500;Fiscal Year 2019-2020Original Budget as approved by City Commission on 9/23/19 Public Hearing 501. Restricted,NPL Projected to Equity 9/30/19 CAFR Actual Water&Sewer Operating 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 $2,857,675 $25,709,143 As approved by City Commission on 9/23/19 Public Hearing Item 501Y. ($2,215,804) 9/30/20 Budgeted Ending Fund Equity $3,592,967 w&SSvc Avail Fund $5.934.463 CAFR combines410, $31,643,606 412 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;water supply etc.) $1,266,600 mid-yr/fin-yr Increase expenditure budget-landscape needs ($10,000) mid-yr Increase expenditure budget-lift station repairs ($20,600) mid-yr Defer balance of unutilized capital to FY21 $1,351,000 mid-yr/fin-yr Increase transfer from General Fund for Water Quality emergency repairs(or WTP 1 fixes etc.) $250,000 fin-yr (3600) Revisions to Original Budgeted Fund Equity $5,694,675 REVISED 9/30/20 Budgeted Ending Fund Equity(excl of net capital,restricted,NPL) $9,287,642 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 mid-yr Increase expenditure budget-NRCS project ($489,322) mid-yr Defer capital expenditure-Tuskawilla and 66-inch outfall to FY21 $125,000 mid-yr Align stormwater revenue with YTD actuals ($33,796) fin-yr Increase expenditure budget-GASB 68 ($50,000) fin-yr Increase transfer budget from General Fund for Stormwater for Engineering Study (3810) $100,000 fin-yr Increase transfer budget from General Fund for Stormwater for Equip-for cleaning&upgrade $290,000 fin-yr pending study(3800) Revisions to Original Budgeted Appropriation TO(FROM)Fund Equity $621,589 REVISED 9/30/20 Budgeted Ending Fund Equity(excl of net capital,restricted,NPL) $1,087,758 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 mid-yr 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 FY20 Final-Year BudgetAmendment Attachment] 21 Attachment 2-General Fund Budget Amendment Summary Resolution 2020-28 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 FY20 Commission Other FY20 Original approved Revenue Requests lnter/lntra amended Annual amendments to Neutral to amend Departmental annual Division# Rud®et Appropriation Appropriation Tra Budget General Fund Revenues&Transfers: $79,236,907 $79,238,907 Revenue reduction-summer camp cancellation $ - ($80,000) $ (80,000) Recognize revenue budget-HIDTA grant vehicle lease $ 7,080 $ 7,080 Revenue reduction-state projection Covid-19 $ (1,100,000) $ (1,100,000) Interfund reimbursement per GASB statement#34 ($1,284,760) $ (1,284,760) Recognize revenue budget-settlements insurance proceeds $ 15,486 $ 15,486 Recognize revenue budget-public property damage $ 1,959 $ 1,959 Recognize revenue budget-movie nights donations $ 9,564 $ 9,564 Misc.revenues(1500) $ 77,620 $ 77,620 Recognize revenue budget-multiple-halfcent salestax,comm.service tax,interest earnings etc. $ 390,000 $ 390,000 Recognize revenue budget-multiple-rev.sharing,local business tax,etc. $ 300,000 $ 300,000 Recognize revenue budget-electricitytax and water utilitytax $ 408,690 $ 408,690 Recognize revenue budget-communication service tax and investment interest $ 250,000 $ 250,000 Recognize revenue budget-electricity franchise fees $ 125,000 $ 125,000 Recognize revenue budget-community events $ 21,601 $ 21,601 General Fund Revenues&Transfers $ 79,238,907 $ - $ 507,000 $ (1,364,760) $ - $ 78,387,747 General Fund Expenditures: City Commission 1100 $ 117,451 $ - $ - $ - $ - $ 117,451 City Manager 1200 $ 309,495 $ - $ - $ - $ 57,899 $ 367,394 City Clerk 1210 $ 273,342 $ - $ - $ - $ (45,000) $ 228,342 Finance&Admin Services-General 1300 $ 601,346 $ - $ (88,000) $ - $ (18,600) $ 494,746 Finance&Admin Services-Human Resources 1310 $ 233,098 $ - $ - $ - $ 13,200 $ 246,298 Finance&Admin Services-Utility Billing 1360 $ 627,389 $ - $ - $ - $ - $ 627,389 Finance&Admin Services-Risk Management 1920 $ 554,050 $ - $ 15,486 $ - $ 69,971 $ 639,507 Comm Development-Administration 1500 $ 135,693 $ - $ (4,000) $ - $ (14,899) $ 116,794 Comm Development-Planning 1510 $ 173,739 $ - $ (96,000) $ - $ (6,500) $ 71,239 Comm Development-Urban Beautification 1520 $ 1,243,120 $ - $ 251,959 $ (97,797) $ (27,000) $ 1,370,282 Comm Development-Street lighting 1530 $ 538,511 $ - $ - $ - $ (53,880) $ 484,631 Information Systems-General 1600 $ 793,499 $ - $ (50,000) $ - $ (48,785) $ 694,714 Information Systems-City Hall 1910 $ 29,526 $ - $ - $ - $ - $ 29,526 General Government-Legal Services 1400 $ 272,920 $ - $ - $ - $ (1,000) $ 271,920 General Government-General 1900 $ 2,272,256 $ (116,000) $ 717,620 $ (1,190,150) $ 147,475 $ 1,831,201 Police-Chief 2100 $ 6,191,342 $ - $ (484,000) $ - $ (115,305) $ 5,592,037 Police-Criminal Investigations 2110 $ 23,575 $ - $ 7,080 $ - $ (1,110) $ 29,545 Police-Community Services 2120 $ 11,925 $ - $ - $ - $ (1,750) $ 10,175 Police-Operations 2130 $ 90,664 $ - $ - $ - $ 7,928 $ 98,592 Police-Special Operations 2135 $ 11,133 $ - $ - $ - $ (823) $ 10,310 Police-Support Services 2140 $ 586,191 $ - $ (86,000) $ - $ 13,600 $ 513,791 Police-Code Enforcement 2150 $ 12,080 $ - $ - $ - $ 500 $ 12,580 Fire-Operations 2200 $ 278,694 $ - $ - $ - $ 17,119 $ 295,813 Public Works-Facilities Maintenance 1930 $ 271,784 $ - $ - $ - $ (45,035) $ 226,749 Public Works-Fleet 1940 $ 243,265 $ - $ (43,000) $ - $ (13,788) $ 186,477 Public Works-Administration 4100 $ 117,144 $ 116,000 $ - $ - $ 7,788 $ 240,932 Public Works-Roads&ROW 4110 $ 701,427 $ - $ (138,000) $ - $ (44,000) $ 519,427 P&R-Administration 7200 $ 223,227 $ - $ - $ - $ (15,487) $ 207,740 P&P-Athletics 7210 $ 1,706 $ - $ - $ - $ 1,130 $ 2,836 P&R-Athletics Partnerships 7220 $ 5,800 $ - $ - $ - $ 523 $ 6,323 P&R-Parks&Grounds 7230 $ 1,528,789 $ - $ 507,690 $ - $ 99,879 $ 2,136,358 P&R-Programs 7240 $ 276,791 $ - $ (15,000) $ (69,393) $ (5,000) $ 187,398 P&P-Seniors 7250 $ 330,820 $ - $ (20,000) $ - $ (3,050) $ 307,770 P&P-Community Events 7400 $ 20,000 $ - $ 31,165 $ - $ 24,000 $ 75,165 General Fund Expenditures 79,707,792 0 $ 507,000 $ (1,357,340) O 78,257,452 Budgeted Approp TO(FROM)Fund Balance $ 137,115 S - $ - $ (7,420) $ - $ 129,695 FY 20 Final-Year Budget Amendment Attachment 2 22 RESOLUTION 2020-28 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 16th day of November, 2020. City of Winter Springs,Florida Resolution 2020-28 Page 1 of 2 23 CHARLES LACEY, 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 2020-28 Page 2 of 2 24