HomeMy WebLinkAboutResolution 2022-22 Amending FY 21-22 Budget RESOLUTION 2022-22
A RESOLUTION OF THE CITY COMMISSION OF THE CITY OF
WINTER SPRINGS FLORIDA,AMENDING THE FISCAL YEAR
2021-2022 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 2021-2022 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of resolutions in conflict herewith are hereby repealed to the extent of the conflict.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 22nd day of August, 2022.
ATTEST:
41111
KfEVIN McCANN, Mayor
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• Resolution 2022-22
Paget of2
CHRISTIAN GOWAN, City Clerk
Approved as to legal form and sufficiency for
the City of Winter Springs only:
ILI
ANTHONY A. GARGANESE, City Attorney
City of Winter Springs,Florida
Resolution 2022-22
Page 2 of 2
Attachment 1-Budget Amendment Detail
Resolution 2022-22
General Fund
Funds not included in this summary do not require budget amendment
HELPFUL TOOLS: Annual Comprehensive Financial Report for the year ended September 30,2021 as approved by City Commission on 03/28/2022;Fiscal Year 2021-2022 Difference in Beg Actual Beg Fund
Original Budget as approved by City Commission on 9/27/21 Public Hearing 401. Fund Bal Projected Balance 9/30/21
to Actual ACFR
General Fund 9001:
As approved by City Commission on 9/27/21 Public Hearing Item 401:
10/1/21 Budgeted Beginning Fund Balance $8,935,387 $107,600 $9,042,987
FY 2022 Budgeted Appropriation TO(FROM)Fund Balance $0
9/30/22 Budgeted Ending Fund Balance $8,935,387
Amendments to be approved tonight to Original FY 2021-2022 Budget(as approved on 09/27/21):
Difference in Beginning Fund Balance FROM projected to actual as shown in 9/30/21 ACFR $107,600
Revenue Neutral.,
Community Events:
Recognize revenue budget-Winter Wonderland $8,730
Recognize expenditure budget-Winter Wonderland(7415) ($8,730)
Recognize revenue budget-Hometown Harvest $8,800
Recognize expenditure budget-Hometown Harvest(7415) ($8,800)
Recognize revenue budget-Celebration of Freedom $62,271
Recognize expenditure budget-Celebration of Freedom(7415) ($62,271)
Recognize revenue budget-Explore Outdoors $8,232
Recognize expenditure budget-Explore Outdoors(7415) ($8,232)
Recognize General Fund revenue budget(rev.sharing) $100,000
Dep't 72 Parks-Trotwood Parking lot-Infrastructure,Vehicles,M&E(7230) ($100,000)
Recognize General Fund revenue budget(rev.sharing) $46,255
Dep't 21 Police-PD truck(2130) ($46,255)
$0
Inter-departmental transfers:
Inter-departmental transfer FROM Dep't 21 PD-Machinery&Equip-(2)Admin Vehicles not purchased(2110) $53,000
Inter-departmental transfer FROM Dep't 21 PD-Machinery&Equip-(23)Portable Radios not purchased(2100) $99,000
Inter-departmental transfer FROM Dep't 16 Info Svcs-contract/administrative-Microsoft 365 not purchased(1600) $100,000
Inter-departmental transfer TO Dep't 41 Public Works-Machinery Equipment-Kubota S Series&Skid Steer(4110) ($112,000)
Inter-departmental transfer TO Dep't 72 Parks-Replace Playground Equipment (7230) ($11,310)
Inter-departmental transfer TO Dep't 13 Finance-New Position-Procurement laptop(1300) ($1,155)
Inter-departmental transfer TO Dep't 19 Gen Gov't-Capital(1900) ($127,535)
Inter-departmental transfer FROM Dep't 16 Info Svcs-Operating-Small Tools(1600) $3,200
Inter-departmental transfer TO Dep't 19 Gen Gov't-Laptop(1900) ($3,200)
$0
Revisions to Original Budgeted Appropriation TO(FROM)Fund Balance $0
REVISED 9/30/22 Budgeted Ending Fund Balance $9,042,987
FY 22 Mid-Year Budget Amendment
Attachment 1
5
Attachment 1-Budget Amendment Detail
Resolution 2022-22
Other Governmental Funds
HELPFUL TOOLS: Annual Comprehensive Financial Report for the year ended September 30,2021 as approved by City Commission on 03/28/2022;Fiscal Difference in Beg Actual Beg Fund
Year 2021-2022 Original Budget as approved by City Commission on 9/27/21 Public Hearing 401. Fund Bal Projected to Balance 9/30/21
Actual ACFR
Special Law Enforcement Fund-Local#102
As approved by City Commission on 9/27/21 Public Hearing 401
10/1/21 Budgeted Beginning Fund Balance $8,997 $47,354 $56,351
FY 2022 Budgeted Appropriation TO(FROM)Fund Balance ($7,495)
9/30/22 Budgeted Ending Fund Balance $1,502
Amendments to be approved tonight to Original FY 2021-2022 Budget(as approved on 9/27/21):
Difference in Beginning Fund Balance FROM projected to actual as shown in 9/30/21 ACFR $47,354
Increase small tools and training expenditure budget ($36,000)
Revisions to Original Budgeted Appropriation TO(FROM)Fund Balance $11,354
REVISED 9/30/22 Budgeted Ending Fund Balance $12,856
M
Special Law Enforcement Fund-Federal#103
As approved by City Commission on 9/27/21 Public Hearing 401
10/1/21 Budgeted Beginning Fund Balance $6;967 $63,514 $70,481
FY 2022 Budgeted Appropriation TO(FROM)Fund Balance ($5,385)
9/30/22 Budgeted Ending Fund Balance $1,582
Amendments to be approved tonight to Original FY 2021-2022 Budget(as approved on 9/27/21):
Difference in Beginning Fund Balance FROM projected to actual as shown in 9/30/21 ACFR $63,514
Increase small tools expenditure budget ($57,000)
Revisions to Original Budgeted Appropriation TO(FROM)Fund Balance $6,514
REVISED 9/30/22 Budgeted Ending Fund Balance $8,096
Transportation Improvement Fund#120
As approved by City Commission on 9/27/21 Public Hearing 401
10/1/21 Budgeted Beginning Fund Balance $1,297,406 $450,844 $1,748,250
FY 2022 Budgeted Appropriation TO(FROM)Fund Balance ($577,279)
9/30/22 Budgeted Ending Fund Balance $720,127
Amendments to be approved tonight to Original FY 2021-2022 Budget(as approved on 9/27/21):
Difference in Beqinninq Fund Balance FROM projected to actual as shown in 9/30/21 ACFR $450,844
Increase consultinq budqet-Traffic calminq study ($4,818)
Revisions to Original Budgeted Appropriation TO(FROM)Fund Balance $446,026
REVISED 9/30/22 Budgeted Ending Fund Balance $1,166,153
FY 22 Mid-Year Budget Amendment
Attachment 1
6
Attachment 1-Budget Amendment Detail
Resolution 2022-22
Other Governmental Funds
HELPFUL TOOLS: Annual Comprehensive Financial Report for the year ended September 30,2021 as approved by City Commission on 03/28/2022;Fiscal Difference in Beg Actual Beg Fund
Year 2021-2022 Original Budget as approved by City Commission on 9/27/21 Public Hearing 401. Fund Bal Projected to Balance 9/30/21
Actual ACFR
Arbor Fund#140
As approved by City Commission on 9/27/21 Public Hearing 401
10/1/21 Budgeted Beginning Fund Balance $765,426 $1,159,080 $1,924,506
FY 2022 Budgeted Appropriation TO(FROM)Fund Balance ($496,537)
9/30/22 Budgeted Ending Fund Balance $268,889
Amendments to be approved tonight to Original FY 2021-2022 Budget(as approved on 9/27/21):
Difference in Beginning Fund Balance FROM projected to actual as shown in 9/30/21 ACFR $1,159,080
Align arbor fine revenue with YTD actuals $363,000
Increase consulting expenditure budget ($3,750)
Revisions to Original Budgeted Appropriation TO(FROM)Fund Balance $1,518,330
REVISED 9/30/22 Budgeted Ending Fund Balance $1,787,219
Transportation Impact Fee Fund#150
As approved by City Commission on 9/27/21 Public Hearing 401
10/1/21 Budgeted Beginning Fund Balance $1,720,507 $208,571 $1,929,078
FY 2022 Budgeted Appropriation TO(FROM)Fund Balance ($829,000)
9/30/22 Budgeted Ending Fund Balance $891,507
Amendments to be approved tonight to Original FY 2021-2022 Budget(as approved on 9/27/21):
Difference in Beqinninq Fund Balance FROM projected to actual as shown in 9/30/21 ACFR $268,571
Aliqn impact fee revenue with YTD actuals-Residential $35,352
Aliqn impact fee revenue with YTD actuals-Commercial $233,646
Revisions to Original Budgeted Appropriation TO(FROM)Fund Balance $477,569
REVISED 9/30/22 Budgeted Ending Fund Balance $1,369,076
Police Impact Fee Fund#151
As approved by City Commission on 9/27/21 Public Hearing 401
10/1/21 Budgeted Beginning Fund Balance $739,397 $19,139 $758,536
FY 2022 Budgeted Appropriation TO(FROM)Fund Balance $600
9/30/22 Budgeted Ending Fund Balance $739,997
Amendments to be approved tonight to Original FY 2021-2022 Budget(as approved on 9/27/21):
Difference in Beginning Fund Balance FROM projected to actual as shown in 9/30/21 ACFR $19,139
Aliqn impact fee revenue with YTD actuals-Residential $10,175
Aliqn impact fee revenue with YTD actuals-Commercial $9,161
Revisions to Original Budgeted Appropriation TO(FROM)Fund Balance $38,475
REVISED 9/30/22 Budgeted Ending Fund Balance $778,472
FY 22 Mid-Year Budget Amendment
Attachment 1
7
Attachment 1-Budget Amendment Detail
Resolution 2022-22
Other Governmental Funds
HELPFUL TOOLS: Annual Comprehensive Financial Report for the year ended September 30,2021 as approved by City Commission on 03/28/2022;Fiscal Difference in Beg Actual Beg Fund
Year 2021-2022 Original Budget as approved by City Commission on 9/27/21 Public Hearing 401. Fund Bal Projected to Balance 9/30/21
Actual ACFR
Fire Impact Fee Fund#152
As approved by City Commission on 9/27/21 Public Hearing 401
10/1/21 Budgeted Beginning Fund Balance $2,693,009 ($5,386) $2,687,623
FY 2022 Budgeted Appropriation TO(FROM)Fund Balance $2,400
9/30/22 Budgeted Ending Fund Balance $2,695,409
Amendments to be approved tonight to Original FY 2021-2022 Budget(as approved on 9/27/21):
Difference in Beginning Fund Balance FROM projected to actual as shown in 9/30/21 ACFR ($5,386)
Align impact fee revenue with YTD actuals-Residential $6,364
Align impact fee revenue with YTD actuals-Commercial $12,515
Revisions to Original Budgeted Appropriation TO(FROM)Fund Balance $13,493
REVISED 9/30/22 Budgeted Ending Fund Balance $2,708,902
Park Impact Fee Fund#153
As approved by City Commission on 9/27/21 Public Hearing 401
10/1/21 Budgeted Beginning Fund Balance $456,863 $299,941 $756,804
FY 2022 Budgeted Appropriation TO(FROM)Fund Balance ($199,250)
9/30/22 Budgeted Ending Fund Balance $257,613
Amendments to be approved tonight to Original FY 2021-2022 Budget(as approved on 9/27/21):
Difference in Beqinninq Fund Balance FROM projected to actual as shown in 9/30/21 ACFR $299,941
Aliqn impact fee revenue with YTD actuals-Residential $61,605
Revisions to Original Budgeted Appropriation TO(FROM)Fund Balance $361,546
REVISED 9/30/22 Budgeted Ending Fund Balance $619,159
Sewer Plant Replacement(ARPA/SRFL)Fund#180 (Fund Established 9/13/2021 with Resolution 2021-24)
As approved by City Commission on 9/27/21 Public Hearing 401
10/1/21 Budgeted Beginning Fund Balance $0 $0 $0
FY 2022 Budgeted Appropriation TO(FROM)Fund Balance $0
9/30/22 Budgeted Ending Fund Balance $0
Amendments to be approved tonight to Original FY 2021-2022 Budget(as approved on 9/27/21):
Difference in Beqinninq Fund Balance FROM projected to actual as shown in 9/30/21 ACFR $0
Recognize ARPA grant revenue budget $9,343,925
Revisions to Original Budgeted Appropriation TO(FROM)Fund Balance $9,343,925
REVISED 9/30/22 Budgeted Ending Fund Balance $9,343,925
FY 22 Mid-Year Budget Amendment
Attachment 1
8
Attachment 1-Budget Amendment Detail
Resolution 2022-22
Other Governmental Funds
HELPFUL TOOLS: Annual Comprehensive Financial Report for the year ended September 30,2021 as approved by City Commission on 03/28/2022;Fiscal Difference in Beg Actual Beg Fund
Year 2021-2022 Original Budget as approved by City Commission on 9/27/21 Public Hearing 401. Fund Bal Projected to Balance 9/30/21
Actual ACFR
TLBD I Capital/Debt Service Fund#261
As approved by City Commission on 9/27/21 Public Hearing 401
10/1/21 Budgeted Beginning Fund Balance $63,581 $1,272 $64,853
FY 2022 Budgeted Appropriation TO(FROM)Fund Balance ($22,239)
9/30/22 Budgeted Ending Fund Balance $41,342
Amendments to be approved tonight to Original FY 2021-2022 Budget(as approved on 9/27/21):
Difference in Beginning Fund Balance FROM projected to actual as shown in 9/30/21 ACFR $1,272
Increase capital budget-Fountain resurfacing ($10,000)
Revisions to Original Budgeted Appropriation TO(FROM)Fund Balance ($8,728)
REVISED 9/30/22 Budgeted Ending Fund Balance $32,614
1999 Construction Capital Project Fund#301
As approved by City Commission on 9/27/21 Public Hearing 401
10/1/21 Budgeted Beginning Fund Balance $892,137 ($5,313) $886,824
FY 2022 Budgeted Appropriation TO(FROM)Fund Balance ($885,100)
9/30/22 Budgeted Ending Fund Balance $7,037
Amendments to be approved tonight to Original FY 2021-2022 Budget(as approved on 9/27/21):
Difference in Beqinninq Fund Balance FROM projected to actual as shown in 9/30/21 ACFR ($5;313)
Decrease capital budget-Defer to FY23-Pickleball $785,900
Revisions to Original Budgeted Appropriation TO(FROM)Fund Balance $780,587
REVISED 9/30/22 Budgeted Ending Fund Balance $787,624
Revolving Rehabilitation Capital Project Fund#302
As approved by City Commission on 9/27/21 Public Hearing 401
10/1/21 Budgeted Beginning Fund Balance $1,182,663 ($8,768) $1,173,895
FY 2022 Budgeted Appropriation TO(FROM)Fund Balance ($1,171,600)
9/30/22 Budgeted Ending Fund Balance $11,063
Amendments to be approved tonight to Original FY 2021-2022 Budget(as approved on 9/27/21):
Difference in Beginning Fund Balance FROM projected to actual as shown in 9/30/21 ACFR ($8,768)
Decrease capital budget-Defer to FY23-Pickleball $1,171,600
Revisions to Original Budgeted Appropriation TO(FROM)Fund Balance $1,162,832
REVISED 9/30/22 Budgeted Ending Fund Balance $1,173,895
FY 22 Mid-Year Budget Amendment
Attachment 1
9
Attachment 1-Budget Amendment Detail
Resolution 2022-22
Enterprise Funds
HELPFUL TOOLS: Annual Comprehensive Financial Report for the year ended September 30,2021 as approved b Cit Commission on Net Capital Difference in Beg Actual EndingFund Equity
p p y p pp . y p Fund Bal-Projected q y
03/28/2022;Fiscal Year 2021-2022 Original Budget as approved by City Commission on 9/27/21 Public Hearing 401. Restricted,NPL to Actual 9/30/21 ACFR
Water&Sewer Operatina Fund#410
As approved by City Commission on 9/27/21 Public Hearing Item 401:
10/1/21 Budgeted Beginning Fund Equity $8,099,760 $20,981,073 $4,769,414 $33,850,247
FY 2022 Budgeted Appropriation TO(FROM)Fund Equity ($3,503,511)
9/30/22 Budgeted Ending Fund Equity $4,596,249 W&S Svc Avail Fund $6,875,386
ACFR combines410, $40,725,633
412
Amendments to be approved tonight to Original FY 2021-2022 Budget(as approved on 9/26/21):
Difference in Beginning Fund Equity FROM projected to actual as shown in 9/30/21 ACFR $4,769,414
Consent 301-12/13/21-(3)Ford F150 ($82,000)
Revisions to Original Budgeted Appropriation TO(FROM)Fund Equity $4,687,414
REVISED 9/30/22 Budgeted Ending Fund Equity(excl of net capital,restricted,NPL) $9,283,663
Development Services Fund#420
As approved by City Commission on 9/27/21 Public Hearing Item 401:
10/1/21 Budgeted Beginning Fund Equity $5,663,561 $685,490 $6,349,051
FY 2022 Budgeted Appropriation TO(FROM)Fund Equity ($1,124,026)
9/30/22 Budgeted Ending Fund Equity $4,539,535
Amendments to be approved tonight to Original FY 2021-2022 Budget(as approved on 9/26121):
Difference in Beginning Fund Equity FROM projected to actual as shown in 9/30/21 ACFR $685,490
Increase office budget-Desks and Computers ($12,500)
Revisions to Original Budgeted Appropriation TO(FROM)Fund Equity $672,990
REVISED 9/30/22 Budgeted Ending Fund Equity(excl of net capital,restricted,NPL) $5,212,525
FY 22 Mid-Year Budget Amendment
Attachment 1
10
Attachment 2-General Fund Budget Amendment Summary
Resolution 2022-22
HELPFUL TOOLS: Annual Comprehensive Financial Report for the year ended September 30,2021 as approved by City
Commission on 03/28/2022;Fiscal Year 2021-2022 Original Budget as approved by City Commission on 9/27/21 Public
Hearing 401.
FY 22 FY 22
Original Revenue Inter Intra Amended
Annual Neutral Departmental Departmental Annual
Division# Budaet Chanaes Transfers Transfers Budget
General Fund Revenues&Transfers: $18,736,477 $18,736,477
Recognize revenue budget-Hometown Harvest $ 8,800 $ 8,800
Recognize revenue budget-Winter Wonderland $ 8,730 $ 8,730
Recognize revenue budget-Celebration of Freedom $ 62,271 $ 62,271
Recognize revenue budget-FY22 Explore Outdoors $ 8,232 $ 8,232
Recognize General Fund revenue budget(rev.sharing) $ 146,255 $ 146,255
General Fund Revenues&Transfers $ 18,736,477 $ 234,288 $ $ 18,970,765
General Fund Expenditures:
City Commission 1100 $ 120,139 $ 120,139
City Manager 1200 $ 321,198 $ 321,198
City Clerk 1210 $ 171,154 $ 171,154
Finance-General 1300 $ 648,352 $ 12,000 $ 1,155 $ 661,507
Finance-Utility Billing 1360 $ 709,337 $ (12,000) $ 697,337
Comm Development-Administration 1500 $ 154,824 $ 154,824
Comm Development-Planning 1510 $ 73,418 $ 73,418
Comm Development-Urban Beautification 1520 $ 1,191,944 $ 1,191,944
Comm Development-Street lighting 1530 $ 515,093 $ 515,093
IS&General Services-Human Resources 1315 $ 247,031 $ (2,502) $ 244,529
IS&General Services-General 1600 $ 1,129,364 $ 5,702 $ (100,000) $ 1,035,066
IS&General Services-City Hall 1910 $ 27,363 $ 27,363
IS&General Services-Risk Management 1925 $ 666,008 $ 666,008
IS&General Services-Facilities Maintenance 1935 $ 387,463 $ 387,463
IS&General Services-Marketing&Events 7415 $ 213,143 $ 88,033 $ 301,176
General Government-Legal Services 1400 $ 265,420 $ 265,420
General Government-General 1900 $ 995,197 $ (3,200) $ 127,535 $ 1,119,532
Police-Chief 2100 $ 6,386,250 $ 8,000 $ (99,000) $ 6,295,250
Police-Criminal Investigations 2110 $ 85,765 $ (53,000) $ 32,765
Police-Community Services 2120 $ 12,665 $ 12,665
Police-Operations 2130 $ 215,080 $ 46,255 $ (4,000) $ 257,335
Police-Support Services 2140 $ 523,310 $ (4,000) $ 519,310
Police-Code Enforcement 2150 $ 10,730 $ 10,730
Fire-Operations 2200 $ 164,008 $ 164,008
Public Works-Fleet 1940 $ 269,706 $ 269,706
Public Works-Administration 4100 $ 179,523 $ 55,000 $ 234,523
Public Works-Roads&ROW 4110 $ 663,953 $ (55,000) $ 112,000 $ 720,953
P&R-Administration 7200 $ 376,746 $ 376,746
P&R-Athletics 7220 $ 4,200 $ 4,200
P&R-Parks&Grounds 7230 $ 1,575,848 $ 100,000 $ (31,302) $ 11,310 $ 1,655,856
P&R-Programs 7240 $ 109,726 $ (7,540) $ 102,186
P&R-Seniors 7250 $ 322,519 $ 38,842 $ 361,361
General Fund Expenditures 18,736,477 $ 234,288 $ - $ - 18,970,765
Budgeted Approp TO(FROM)Fund Balance $ - $ - $ - $ - $ -
FY 22 Mid-Year Budget Amendment
Attachment 2
11