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Home My WebLink About2019 06 10 Consent 301 - FY 2019 Mid-Year Budget Amendment INFORMATIONAL AGENDA ITEM 301 1959 CITY COMMISSION AGENDA I JUNE 10, 20191 REGULAR MEETING TITLE FY 2019 Mid-Year Budget Amendment SUM MARY The City Manager is requesting that the Commission consider approval of Resolution 2019-11 amending the Fiscal Year 2018-2019 Budget. This agenda item is needed to amend the Fiscal Year 2018-2019 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 - 2018-2019 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 2 are the budgeted ending fund balances for all funds requiring amendment for the 2018-2019 fiscal year. Please note: these are budgeted figures only, not to be confused with audited financial statements which will be available in March of 2020. State statute requires that the final budget amendment be formalized by November 29, 2019 [Section 166.241 (3) F.S.]. RECOMMENDATION Staff recommends approval of Resolution 2019-11. CONSENT AGENDA ITEM 301 ��455 TITLE SUMMARY The fi - variations revenues fi pact fi fi fi fi fi fi fi fi fi RECOMMENDATION Attachment 1 RESOLUTION 2019-11 A RESOLUTION OF THE CITY COMMISSION OF THE CITY OF WINTER SPRINGS FLORIDA, AMENDING THE FISCAL YEAR 2018-2019 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 2018-2019 City Budgets are amended as provided in Attachments 2 and 3 attached hereto. Section 3. Repeal of Prior Inconsistent Resolutions. All prior resolutions or parts of resolutions in conflict herewith are hereby repealed to the extent of the conflict. Section 4. Severability. If any section, subsection, sentence, clause, phrase, word, or portion of this Resolution is for any reason held invalid or unconstitutional by any court of competent jurisdiction,such portion shall be deemed a separate,distinct and independent provision and such holding shall not affect the validity of the remaining portion hereto. Section 5. Effective Date. This Resolution shall become effective immediately upon adoption by the City Commission of the City of Winter Springs, Florida. RESOLVED by the City Commission of the City of Winter Springs, Florida, in a regular meeting assembled on the 10th day of June, 2019. CHARLES LACEY, Mayor ATTEST: City of Winter Springs,Florida Resolution 2019-11 Page 1 of 2 ANDREA LORENZO-LUACES, City Clerk Approved as to legal form and sufficiency for the City of Winter Springs only: ANTHONY A. GARGANESE, City Attorney City of Winter Springs,Florida Resolution 2019-11 Page 2 of 2 Attachment 2 Attachment 2-Budget Amendment Detail Resolution 2019-11 General Fund Funds not included in this summary do not require budget amendment HELPFUL TOOLS:Comprehensive Annual Firtancial Report for the year ended September 30,2018 as approved by City Commission on 5/13/2019 Difference in Beg Actual Beg Fund Regular 500;Fiscal Year 2018-2019 Original Budget as approved by City Commission on 9/24/18 Public Hearing 501. Fund Bal Projected Balance 9/30/18 to Actual CAFR General Fund#001: As approved by City Commission on 9/24/18 Public Hearing Item 501: 10/1/18 Budgeted Beginning Fund Balance $$;509,235 $5,192 $8,514,427 FY 2019 Budgeted Appropriation to(FROM)Fund Balance $1,499 9/30/19 Budgeted Ending Fund Equity $8,510,734 Amendments to be approved tonight to Original FY 2018-2019 Budget(as approved on 9/24/18): Ditterence in Beginning Fund Balance FROM projected to actual as shown in 9/30/18 CAFR $5,192 Revenue Neutral: Grants/Donations: HIDTA grant revenues-100%Reimb vehicle lease $7,080 HIDTA grant expenditures-vehicle lease(2110) ($7,080) Byme grant revenues-gun locks $17,535 Byme grant expenditure-gun locks(2130) ($17,535) Babe Ruth Don tion-Consent 300;2.11.19 windscreens $5,771 Consent 300;2.11.19 windscreen expenditure budget(7230) ($5,771) $0 Commur itv Events: Community Event Revenue-Spring Festival-escrow draw $1,238 Community Event Revenue-Spring Festival $7,150 Community Event Expenditure-Spring Festival(7400) ($8,388) Community Event Revenue-Winter Wonderland-escrow draw $2,983 Community Event Revenue-Winter Wonderland $6,267 Community Event Expenditure-Winter Wonderland(7400) ($9,250) Community Event Revenue-Hometown Harvest $9,450 Community Event Expenditure-Hometown Harvest(7400) ($9,450) Community Event Revenue-July 4th $30,930 Community Event Expenditure-July 4th(7400) ($30,930) $0 Insurance/Recvcling/Trade-In: Insurance proceeds-traffic accident $1,763 Expenditure budget for property damage(1520) ($1,763) Insurance proceeds-traffic accident $3,894 Expenditure budget for property damage(2 100) ($3,894) $0 Other: Increase General Fund revenue budget(various-grants,investment incoome,etc) $138,000 Parks-Torcaso improvements,basketball court replacment/expansion(7230) ($138,000) Increase transfers in from fund 201-residual equity transfer $9,108 Remove transfer out to fund 201-debt service instrument fully retired(1900) $10,000 Reimburse contingency account ($19,108) $0 Inter-departmental transfers: Inter-departmental transfer FROM Dep't 13 Finance-vacancy(1300) $25,000 Inter-departmental transfer TO Dep't 12 City Manager-vacation payout(1200) ($25,000) Inter-departmental transfer FROM Dep't 13 Finance-vacancy(1300) $33,840 Inter-departmental transfer TO Dep't 12 Commission-redistricting,Promo CM(1100) ($8,215) Inter-departmental transfer TO Dep't 12 City Clerk-codification(1200) ($625) Inter-departmental transfer TO Dep't 41 Public Works-CH renovation materials,small tools(1930) ($25,000) Inter-departmental transfer FROM Dep't 21 Police-vacancies(2 100) $200,000 Inter-departmental transfer FROM Dep't 19 Gen Gov't-contingency reduction(1900) $58,000 Inter-departmental transfer TO Dep't 15 Com Dev-case study,visioning,econ dev,staff assistance(1500) ($96,000) Inter-departmental transfer TO Dep't 15 Com Dev-urban beautification(1520) ($50,000) Inter-departmental transfer TO Dep't 72-Torcaso improvements(7230) ($47,000) Inter-departmental transfer TO Dep't 72-dehumidifier(7250) ($65,000) $0 Revisions to Original Budgeted Appropriation to(FROM)Fund Balance REVISED 9/30/19 Budgeted Ending Fund Balance $8,515,926 FY 19 Mid-Year Budget Amendment Attachment 2 Attachment 2-Budget Amendment Detail Resolution 2019-11 Other Governmental Funds HELPFUL TOOLS: Comprehensive Annual Financial Report for the year ended September 30,2018 as approved by City Commission on 5/13/2019 Difference in Beg Actual Beg Fund Regular 500;Fiscal Year 2018-2019 Original Budget as approved by City Commission on 9/24/18 Public Hearing 501. Fund Bal Projected Balance 9/30/18 to Actual CAFR Special Law Enforcement Fund-Local#102 As approved by City Commission on 9/24/18 Public Hearing Item 501: 10/1/18 Budgeted Beginning Fund Balance $20,499 $1,131 $21,630 FY 2019 Budgeted Appropriation to(from)Fund Balance ($19,975) 9/30/19 Budgeted Ending Fund Balance $524 Amendments to be approved tonight to Original FY 2015-2019 Budget(as approved on 9/24/18): Difference in Beginning Fund Balance FROM.projected to actual as shown in 9/30/18 CAFR $1,131 Decrease small tools budget $6,500 Revisions to Original Budgeted Appropriation to(from)Fund Balance $7,631 REVISED 9/30/19 Budgeted Ending Fund Balance $5,155 Special Law Enforcement Trust Fund-Federal#103 As approved by City Commission on 9/24/18 Public Hearing Item 501: 10/1/18 Budgeted Beginning Fund Balance $43,423 $16,066 $59,459 FY 2019 Budgeted Appropriation to(from)Fund Balance ($40,189) 9/30/19 Budgeted Ending Fund Balance $3,234 Amendments to be approved tonight to Original FY 2015-2019 Budget(as approved on 9/24/18): Difference in Beginning Fund Balance FROM projected to actual as shown in 9/30/18 CAFR $16,066 Increase confiscated property revenues to reflect YTD actuals(DOJ) $17,260 Revisions to Original Budgeted Appropriation to(from)Fund Balance $33,326 REVISED 9/30/19 Budgeted Ending Fund Balance $36,560 Transportation Improvement Fund#120 As approved by City Commission on 9/24/18 Public Hearing Item 501: 10/1/18 Budgeted Beginning Fund Balance $1,559,972 $299,804 $1,559,776 FY 2019 Budgeted Appropriation to(from)Fund Balance ($354,600) 9/30/19 Budgeted Ending Fund Balance $1,205,372 Amendments to be approved tonight to Original FY 2015-2019 Budget(as approved on 9/24/18): Difference in Beginning Fund Balance FROM projected to actual as shown in 9/30/18 CAFR $299,804 Net capital budget reduction(defer vehicles,resurfacing) $164,200 Revisions to Original Budgeted Appropriation to(from)Fund Balance $464,004 REVISED 9/30/19 Budgeted Ending Fund Balance $1,669,376 FY 19 Mid-Year Budget Amendment Attachment 2 Attachment 2-Budget Amendment Detail Resolution 2019-11 Other Governmental Funds HELPFUL TOOLS: Comprehensive Annual Financial Report for the year ended September 30,2018 as approved by City Commission on 5/13/2019 Difference in Beg Actual Beg Fund Regular 500;Fiscal Year 2018-2019 Original Budget as approved by City Commission on 9/24/18 Public Hearing 501. Fund Bal Projected Balance 9/30/18 to Actual CAFR Road Improvements Fund#121 As approved by City Commission on 9/24/18 Public Hearing Item 501: 10/1/18 Budgeted Beginning Fund Balance $5,480,080 $1,362,426 $6,542,506 FY 2019 Budgeted Appropriation to(from)Fund Balance ($1,757,214) 9/30/19 Budgeted Ending Fund Balance $3,722,566 Amendments to be approved tonight to Original FY 2015-2019 Budget(as approved on 9/24/18): Difference in Beginning Fund Balance FROM projectedto actual as shown in 9/30/18 CAFR $1,362,426 Defer capital budget for bridge infrastructure(3rd Gen) $275,000 PO Rollover 2018-759 Fausnight-Thermoplastic City logo ($58,918) Defer transfer to Fund 303 for field house(3rd Gen) $3,000,000 CRA reduce reimbursement due to reduction in scope-Florida Ave(2nd Gen) ($53,313) Consent 302;12.10.18-Town Center Parking Lot(2nd Gen) ($480,025) Defer transfer to the 1999 Construction Fund-Magnolia Amphitheater(2nd Gen) $212,000 Revisions to Original Budgeted Appropriation to(from)Fund Balance $4,257,170 REVISED 9/30/19 Budgeted Ending Fund Balance $7,950,036 Arbor Fund#140 As approved by City Commission on 9/24/18 Public Hearing Item 501: 10/1/18 Budgeted Beginning Fund Balance $271,951 $307,406 $579,357 FY 2019 Budgeted Appropriation to(from)Fund Balance ($266,813) 9/30/19 Budgeted Ending Fund Balance $5,165 Amendments to be approved tonight to Original FY 2015-2019 Budget(as approved on 9/24/18): Difference in Beginning Fund Balance FROM projected to actual as shown in 9/30/18 CAFR $307,406 Increase arbor revenue budget to reflect YTD actuals $137,500 Revisions to Original Budgeted Appropriation to(from)Fund Balance $444,906 REVISED 9/30/19 Budgeted Ending Fund Balance $450,074 Transportation Impact Fee Fund#150 As approved by City Commission on 9/24/18 Public Hearing Item 501: 10/1/18 Budgeted Beginning Fund Balance $553,724 $252,933 $1,106,657 FY 2019 Budgeted Appropriation to(from)Fund Balance ($846,750) 9/30/19 Budgeted Ending Fund Balance $6,974 Amendments to be approved tonight to Original FY 2015-2019 Budget(as approved on 9/24/18): Difference in Beginning Fund Balance FROM projected to actual as shown in 9/30/18 CAFR $252,933 Increase impact fee revenue budget to reflect YTD actuals(residential and commercial) $197,250 Increase investment revenue budget to reflect YTD actuals $8,000 Defer proj ect budgets to FY 2019,except for potential design/engineering costs $750,000 Revisions to Original Budgeted Appropriation to(from)Fund Balance $1,208,183 REVISED 9/30/19 Budgeted Ending Fund Balance $1,215,157 FY 19 Mid-Year Budget Amendment Attachment 2 Attachment 2-Budget Amendment Detail Resolution 2019-11 Other Governmental Funds HELPFUL TOOLS: Comprehensive Annual Financial Report for the year ended September 30,2018 as approved by City Commission on 5/13/2019 Difference in Beg Actual Beg Fund Regular 500;Fiscal Year 2018-2019 Original Budget as approved by City Commission on 9/24/18 Public Hearing 501. Fund Bal Projected Balance 9/30/18 to Actual CAFR Police Impact Fee Fund#151 As approved by City Commission on 9/24/18 Public Hearing Item 501: 10/1/18 Budgeted Beginning Fund Balance $539,682 $9,042 $545,724 FY 2019 Budgeted Appropriation to(from)Fund Balance $5,000 9/30/19 Budgeted Ending Fund Balance $544,682 Amendments to be approved tonight to Original FY 2015-2019 Budget(as approved on 9/24/18): Difference in Beginning Fund Balance FROM projected to actual as shown in 9/30/18 CAFR $9,042 Increase impact fee revenue budget to reflect YTD actuals(residential and commercial) $46,500 Revisions to Original Budgeted Appropriation to(from)Fund Balance $55,542 REVISED 9/30/19 Budgeted Ending Fund Balance $600,224 NESSIL— Fire Impact Fee Fund#152 As approved by City Commission on 9/24/18 Public Hearing Item 501: 10/1/18 Budgeted Beginning Fund Balance $2,421,090 $22,208 $2,443,295 FY 2019 Budgeted Appropriation to(from)Fund Balance $25,000 9/30/19 Budgeted Ending Fund Balance $2,446,090 Amendments to be approved tonight to Original FY 2015-2019 Budget(as approved on 9/24/18): Difference in Beginning Fund Balance FROM projected to actual as shown in 9/30/18 CAFR $22,208 Increase impact fee revenue budget to reflect YTD actuals(residential) $22,800 Revisions to Original Budgeted Appropriation to(from)Fund Balance $45,008 REVISED 9/30/19 Budgeted Ending Fund Balance $2,491,095 Park Impact Fee Fund#153 As approved by City Commission on 9/24/18 Public Hearing Item 501: 10/1/18 Budgeted Beginning Fund Balance $1,103,112 $298,287 $1,401,399 FY 2019 Budgeted Appropriation to(from)Fund Balance ($538,000) 9/30/19 Budgeted Ending Fund Balance $565,112 Amendments to be approved tonight to Original FY 2015-2019 Budget(as approved on 9/24/18): Difference in Beginning Fund Balance FROM projected to actual as shown in 9/30/18 CAFR $298,287 PO Rollover from Consent 301;4.9.18 Trotwood Pavilion ($243,540) Trotwood Pavilion-supplemental appropriation for park enhancements ($150,000) Fitness Zone expenditure budget-Trotwood ($60,000) Defer Torcaso projects(pavilion,dock,walkway) $550,000 Increase impact fee revenue budget to reflect YTD actuals(residential) $265,000 Revisions to Original Budgeted Appropriation to(from)Fund Balance $659,747 REVISED 9/30/19 Budgeted Ending Fund Balance $1,224,559 AME FY 19 Mid-Year Budget Amendment Attachment 2 Attachment 2-Budget Amendment Detail Resolution 2019-11 Other Governmental Funds HELPFUL TOOLS: Comprehensive Annual Financial Report for the year ended September 30,2018 as approved by City Commission on 5/13/2019 Difference in Beg Actual Beg Fund Regular 500;Fiscal Year 2018-2019 Original Budget as approved by City Commission on 9/24/18 Public Hearing 501. Fund Bal Projected Balance 9/30/18 to Actual CAFR Oak Forest Maintenance Fund#161 As approved by City Commission on 9/24/18 Public Hearing Item 501: 10/1/18 Budgeted Beginning Fund Balance 7. $19,430 $91,967` FY 2019 Budgeted Appropriation to(from)Fund Balance $1,962 9/30/19 Budgeted Ending Fund Balance $74,499 Amendments to be approved tonight to Original FY 2015-2019 Budget(as approved on 9/24/18): Difference in Beginning Fund Balance FROM projected to actual as shown in 9/30/18 CAFR $19,430 Residual Equity Transfer from Oak Forest DS Fund $3,885 Revisions to Original Budgeted Appropriation to(from)Fund Balance $23,315 REVISED 9/30/19 Budgeted Ending Fund Balance $97,514 Tuscawilla III Assessment Area Fund#162 As approved by City Commission on 9/24/18 Public Hearing Item 501: 10/1/18 Budgeted Beginning Fund Balance $6,214 $4,044 $10,255 FY 2019 Budgeted Appropriation to(from)Fund Balance ($1,907) 9/30/19 Budgeted Ending Fund Balance $4,307 Amendments to be approved tonight to Original FY 2015-2019 Budget(as approved on 9/24/18): Difference in Beginning Fund Balance FROM projected to actual as shown in 9/30/18 CAFR $4,044 Add'llandscape needs FY19 (MaintDivision) ($1,955) Revisions to Original Budgeted Appropriation to(from)Fund Balance $2,089 REVISED 9/30/19 Budgeted Ending Fund Balance $6,396 2003 Debt Service Fund#201 As approved by City Commission on 9/24/18 Public Hearing Item 501: 10/1/18 Budgeted Beginning Fund Balance $537,007 $4,061 $541,065 FY 2019 Budgeted Appropriation to(from)Fund Balance ($828,160) 9/30/19 Budgeted Ending Fund Balance $8,847 Amendments to be approved tonight to Original FY 2015-2019 Budget(as approved on 9/24/18): Difference in Beginning Fund Balance FROM projected to actual as shown in 9/30/18 CAFR $4,061 Increase investment revenue $4,700 Decrease arbitrage expense for potential need related to the 2011/2014 Imp Ref Rev Note $1,500 Decrease transfer in from General Fund ($10,000) Increase transfer to the General Fund-estimated residual equity transfer ($9,108) Revisions to Original Budgeted Appropriation to(from)Fund Balance ($8,847) REVISED 9/30/19 Budgeted Ending Fund Balance $0 FY 19 Mid-Year Budget Amendment Attachment 2 Attachment 2-Budget Amendment Detail Resolution 2019-11 Other Governmental Funds HELPFUL TOOLS: Comprehensive Annual Financial Report for the year ended September 30,2018 as approved by City Commission on 5/13/2019 Difference in Beg Actual Beg Fund Regular 500;Fiscal Year 2018-2019 Original Budget as approved by City Commission on 9/24/18 Public Hearing 501. Fund Bal Projected Balance 9/30/18 to Actual CAFR 1999/2011 Debt Service Fund#202 As approved by City Commission on 9/24/18 Public Hearing Item 501: 10/1/18 Budgeted Beginning Fund Balance $235,099 $996 $236,095 FY 2019 Budgeted Appropriation to(from)Fund Balance $610,055 9/30/19 Budgeted Ending Fund Balance $545,154 Amendments to be approved tonight to Original FY 2015-2019 Budget(as approved on 9/24/18): Difference in Beginning Fund Balance FROM projected to actual as shown in 9/30/18 CAFR $996 Decrease interest expense to reflect updated amortization schedule $428,564 Increase arbitrage expense for potential need related to the 1999 Series bonds ($1,500) Revisions to Original Budgeted Appropriation to(from)Fund Balance $428,060 REVISED 9/30/19 Budgeted Ending Fund Balance $1,273,214 Oak Forest Debt Service Fund#260 As approved by City Commission on 9/24/18 Public Hearing Item 501: 10/1/18 Budgeted Beginning Fund Balance $5,597 $2,602 $5,499 FY 2019 Budgeted Appropriation to(from)Fund Balance ($5,897) 9/30/19 Budgeted Ending Fund Balance $0 Amendments to be approved tonight to Original FY 2015-2019 Budget(as approved on 9/24/18): Difference in Beginning Fund Balance FROM projected to actual as shown in 9/30/18 CAFR $2,602 Increase transfer budget-debt has been fully retired,residual equity to be transferred to Oak Forest Maintenance Fund ($2,672) Increase investment revenue budget $70 Revisions to Original Budgeted Appropriation to(from)Fund Balance $0 REVISED 9/30/19 Budgeted Ending Fund Balance $0 1999 Construction Capital Project Fund#301 As approved by City Commission on 9/24/18 Public Hearing Item 501: 10/1/18 Budgeted Beginning Fund Balance FY 2019 Budgeted Appropriation to(from)Fund Balance ($795,800) 9/30/19 Budgeted Ending Fund Balance $30,459 Amendments to be approved tonight to Original FY 2015-2019 Budget(as approved on 9/24/18): Difference in Beginning Fund Balance FROM projected to actual as shown in 9/30/18 CAFR $15,218 Defer transfer budget from Road Imp Fund-Magnolia Park ($212,000) Defer capital expenditure budget-Magnolia Park $940,000 Revisions to Original Budgeted Appropriation to(from)Fund Balance $743,218 REVISED 9/30/19 Budgeted Ending Fund Balance $773,677 FY 19 Mid-Year Budget Amendment Attachment 2 Attachment 2-Budget Amendment Detail Resolution 2019-11 Other Governmental Funds HELPFUL TOOLS: Comprehensive Annual Financial Report for the year ended September 30,2018 as approved by City Commission on 5/13/2019 Difference in Beg Actual Beg Fund Regular 500;Fiscal Year 2018-2019 Original Budget as approved by City Commission on 9/24/18 Public Hearing 501. Fund Bal Projected Balance 9/30/18 to Actual CAFR Public Facilities Capital Project Fund#303 As approved by City Commission on 9/24/18 Public Hearing Item 501: 10/1/18 Budgeted Beginning Fund Balance $1,565,000 $2,133,934 FY 2019 Budgeted Appropriation to(from)Fund Balance ($492,200) 9/30/19 Budgeted Ending Fund Balance $76,734 Amendments to be approved tonight to Original FY 2015-2019 Budget(as approved on 9/24/18): Difference in Beginning Fund Balance FROM projected to actual as shown in 9/30/18 CAFR $1,565,000 Defer transfer in from Infrastructure Surtax(3rd Gen)for fieldhouse ($3,000,000) Reduce capital budget related to the proposed field house project $3,500,000 Increase themed playground budgets(sidewalks,lighting,landscaping,etc.) ($500,000) Revisions to Original Budgeted Appropriation to(from)Fund Balance $1,565,000 REVISED 9/30/19 Budgeted Ending Fund Balance $1,641,734 Excellence in Customer Service Initiative CP Fund#305 at 9.30.18 $1,424,705 Receivable ($965,000) As approved by City Commission on 9/24/18 Public Hearing Item 501: 10/1/18 Budgeted Beginning Fund Balance $204,245 $255,460 $459,705 FY 2019 Budgeted Appropriation to(from)Fund Balance ($33,200) 'Spendable'FB 9/30/19 Budgeted Ending Fund Balance $171,045 Amendments to be approved tonight to Original FY 2015-2019 Budget(as approved on 9/24/18): Difference in Beginning Fund Balance FROM projected to actual as shown in 9/30/18 CAFR $255,460 PO Rollover-2018-1928 Morton Construction(Kiosk) ($67,598) Increase capital budget(City Hall e-sign,landscape,doors,Civic Rec Software,signage,etc.) ($55,250) Revisions to Original Budgeted Appropriation to(from)Fund Balance $132,612 REVISED 9/30/19 Budgeted Ending Fund Balance $303,660 FY 19 Mid-Year Budget Amendment Attachment 2 Attachment 2-Budget Amendment Detail Resolution 2019-11 Enterprise Funds Difference in Beg Actual Ending Fund HELPFUL TOOLS: Comprehensive Annual Financial Report for the year ended September 30,2018 as approved by City Commission on Net Capital, Fund Bal-Projected Equity 9/30/18 5/13/2019 Regular 500;Fiscal Year 2018-2019 Original Budget as approved by City Commission on 9/24/18 Public Hearing 501. Restricted,NPL to Actual CAFR HELPFUL TOOLS Comprehensive Annual Financial Report for the year ended September 30,2018 as approved by City Commission on 5/13/2019 Regular 5; Actual Beg Fund Stormwater Utility Fund#411 Amendments to be approved tonight to Original FY 2018-2019 Budget(as approved on 9/24/18): 10/1 A 8 Budgeted Beginning Fund Equity $504,161 $6,899,467 $256,843 $7,660,47.1 FY 2019 Budgeted Appropriation to(from)Fund Equity ($74,282) 9/30/19 Budgeted Ending Fund Equity $429,879 REVISED 9/30/19 Budgeted Ending Fund Equity Amendments to be approved tonight to Original FY 2018-2019 Budget(as approved on 9/24/18): Difference in Beginning Fund Equity for budgeting purposes projected to actual $256,843 Establish NRCS Emergency Watershed grant revenue for initial consulting(100%reimbursement) $143,057 PO Rollover-2018-1987 CDM Technical Assistance Establish NRCS Emergency Watershed grant expenditure budget for initial ($133,353) Insurance proceeds-traffic accident $2,725 Expenditure budget for property damage ($2,725) Revisions to Original Budgeted Appropriation to(from)Fund Equity $399,900 REVISED 9/30/19 Budgeted Ending Fund Equity(excl of net capital,restricted,NPL) $829,779 Water and Sewer Service Availability Fund#412: As approved by City Commission on 9/24/18 Public Hearing Item 501: 10/1 A 6 Budgeted Beginning Fund Equity $4,864,479 $0 $139,590 $5,004,069 FY 2019 Budgeted Appropriation to(from)Fund Equity $40,000 9/30/19 Budgeted Ending Fund Equity $4,904,479 Amendments to be approved tonight to Original FY 2018-2019 Budget(as approved on 9/24/18): Difference in Beginning Fund Equity for budgeting purposes projected to actual $139,590 Service Availability revenue budget $397,000 Revisions to Original Budgeted Fund Equity $536,590 REVISED 9/30/19 Budgeted Ending Fund Equity(excl of net capital,restricted,NPL) $5,441,069 FY 19 Mid-Year Budget Amendment Attachment 2 Attachment 3 Attachment 3-General Fund Budget Amendment Summary Resolution 2019-11 HELPFUL TOOLS: Comprehensive Annual Financial Report for the year ended September 30,2018 as approved by City Commission on 5/13/2019 Regular 500;Fiscal Year 2018-2019 Original Budget as approved by City Commission on 9/24/18 Public Hearing 501. FY 19 Other FY 19 Original Revenue Requests InterQntra Amended Annual Neutral to Amend Departmental Annual Division# Budget Changes Appropriation Trans ers Budget General Fund Revenues&Transfers: $ 18,579,399 $ 18,579,399 Transfer in budget from 201-residual equity $ 9,108 $ 9,108 Community Event revenue budget $ 53,797 $ 53,797 Community Event-escrow draw $ 4,221 $ 4,221 H1DTA grant revenue-vehicle lease $ 7,080 $ 7,080 Byrne grant revenue-gun locks $ 17,535 $ 17,535 Babe Ruth donation $ 5,771 $ 5,771 Increase grant,investment revenue budget $ 138,000 $ 138,000 hiusrance proceeds $ 5,657 $ 5,657 General Fund Revenues&Transfers $ 18,579,399 $ 94,061 $ 147,108 $ - $ 18,820,568 General Fund Expenditures: City Commission 1100 $ 116,260 $ 7,455 $ 123,715 City Manager 1200 $ 291,092 $ 25,000 $ 316,092 City Clerk 1210 $ 268,771 $ 1,385 $ 270,156 General Government-Legal Services 1400 $ 246,000 $ 246,000 General Government-General 1900 $ 2,136,206 $ 9,108 $ (58,000) $ 2,087,314 Finance&Admin Services-General 1300 $ 635,763 $ (58,840) $ 576,923 Finance&Admin Services-Human Resources 1310 $ 172,187 $ 172,187 Finance&Admin Services-Utility Billing 1360 $ 589,718 $ 589,718 Finance&Admin Services-Risk Management 1920 $ 480,200 $ 480,200 Information Systems-General 1600 $ 746,049 $ 746,049 Information Systems-City Hall 1910 $ 32,988 $ 32,988 Comm Development-Administration 1500 $ 153,426 $ 70,550 $ 223,976 Comm Development-Planning 1510 $ 75,444 $ (7,000) $ 68,444 Comm Development-Urban Beautification 1520 $ 652,960 $ 1,763 $ 82,450 $ 737,173 Comm Development-Streetlighting 1530 $ 523,440 $ 523,440 Police-Chief 2100 $ 6,288,940 $ 3,894 $ (248,026) $ 6,044,808 Police-Criminal Investigations 2110 $ 18,175 $ 7,080 $ 25,255 Police-Operations Support 2120 $ 14,025 $ 14,025 Police-Operations 2130 $ 97,023 $ 17,535 $ (2,919) $ 111,639 Police-Special Operations 2135 $ 14,813 $ 14,813 Police-Support Services 2140 $ 592,821 $ 50,945 $ 643,766 Police-Code Enforcement 2150 $ 10,030 $ 10,030 Fire-Operations 2200 $ 215,400 $ 215,400 PublicWorks-Facilities 1930 $ 184,168 $ 25,000 $ 209,168 Public Works-Fleet 1940 $ 233,069 $ 233,069 Public Works-Administration 4100 $ 203,199 $ 203,199 Public Works-Roads&ROW 4110 $ 509,041 $ 509,041 P&R-Administration 7200 $ 185,169 $ (3,815) $ 181,354 P&R-Athletics 7210 $ 2,083 $ 2,083 P&R-Athletics Partnerships 7220 $ 21,970 $ 21,970 P&R-Parks&Grounds 7230 $ 2,299,693 $ 5,771 $ 138,000 $ 42,685 $ 2,486,149 P&R-Programs 7240 $ 278,225 $ (18,646) $ 259,579 P&R-Seniors 7250 $ 269,552 $ 91,776 $ 361,328 P&R-Community Events 7400 $ 20,000 $ 58,018 $ 78,018 General Fund Expenditures 18,577,900 $ 94,061 $ 147,108 $ - $ 18,819,069 Budgeted Approp to(from)Fund Balance S 1,499 $ $ $ S 1,499 FY 19 Mid-Year Budget Amendment Attachment 3