HomeMy WebLinkAbout2019 11 18 Consent 301 - FY 2019 Final Budget Amendment CONSENT AGENDA ITEM 301
CITY COMMISSION AGENDA I NOVEMBER 18, 2019 1 REGULAR
ncaenorama
1959 MEETING
TITLE
FY 2019 Final Budget Amendment
SUMMARY
City Manager is requesting that the Commission consider approval of Resolution
2019-22 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
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 also provides for transfer to #140 Arbor Fund for future
plantings and forestation projects ($300K),transfer to#303 Perk Up Parks for future
park initiatives ($1M), transfer to #30S Capital Project Fund for end-of-life asset
replacement and City facility renovations ($200K), and an additional contribution
toward the unfunded pension liability ($300K).
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. Shown in Attachment B 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
whichwill beavailablein March of 2020. Statestatute requires that the final budget
amendment be formalized by November 29, 2019.
RECOMMENDATION
Staff recommends approval of Resolution 2019-22.
RESOLUTION 2019-22
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 B and C 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 18' day of November, 2019.
CHARLES LACEY, Mayor
ATTEST:
City of Winter Springs,Florida
Resolution 2019-22
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 2019-22
Page 2 of 2
Attachment B-Budget Amendment Detail
Resolution 2019-22
General Fund
Funds not included in this summary do not require budget amendment
HELPFUL TOOLS:Comprehensive Annual Financial Report for the year ended September 30,2018 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 But 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 $8,509,235 $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):
Difference in Beginning Fund Balance FROM projected to actual as shown in 9/30/18 CAER $5,192
Revenue NeutraL-
Grants/Donatica s:
HIDTA grant revenues-100%Reimb vehicle lease $7,080 mid-yr
HIDTA grant expenditures-vehicle lease(2110) ($7,080) mid-yr
Byrne grant revenues-gunlocks $17,535 mid-yr
Byme grant expenditure-gun locks(2130) ($17,535) mid-yr
Babe Ruth Donation-Consent 300;2.11.19 windscreens $5,771 mid-yr
Consent 300;2.11.19 windscreen expenditure budget(7230) ($5,771) mid-yr
Donations-Canine(Tuscawilla HOA,Edward Lund) $4,000 final
Expenditure budget-Canine(2100) ($4,000) final
$0
Communitv Events:
Community Event Revenue-Spring Festival-escrow draw $1,238 mid-yr
Community Event Revenue-Spring Festival $7,150 mid-yr
Community Event Expenditure-Spring Festival(7400) ($8,388) mid-yr
Community Event Revenue-Winter Wonderland-escrow draw $2,983 mid-yr
Community Event Revenue-Winter Wonderland $6,267 mid-yr
Community Event Expenditure-Winter Wonderland(7400) ($9,250) mid-yr
Community Event Revenue-Hometown Harvest $9,450 mid-yr
Community Event Expenditure-Hometown Harvest(7400) ($9,450) mid-yr
Community Event Revenue-July 4th $30,930 mid-yr
Community Event Expenditure-July 4th(7400) ($30,930) mid-yr
$0
hismr /Recvchne/Trade-in:
Insurance proceeds-traffic accident $1,763 mid-yr
Expenditure budget for property damage(1520) ($1,763) mid-yr
Insurance proceeds-traffic accident $3,894 mid-yr
Expenditure budget for property damage(2100) ($3,894) mid-yr
$0
Other:
Increase General Fund revenue budget(various-grants,investment income,etc) $138,000 mid-yr
Parke-Torcaso improvements,basketball court replacement/expansion(7230) ($138,000) mid-yr
Increase transfers in from fund 201-residual equity transfer $9,108 mid-yr
Remove transfer out to fund 201-debt service instrument fully retired(1900) $10,000 mid-yr
Reimburse contingency account(1900) ($19,108) mid-yr
Increase General Fund electricity tax-utilize for grapple truckpurcl—;Consent 300;9.9.19 $167,000 final
Establish capital budget for grapple tmckpurchase;Consent 300;9.9.19 ($167,000) final
Increase General Fund revenue budget(multiple-elect franch,FEMA,rev sharing invet,etc.) $565,000 final
Establish transfer budget to PerkUp Parks CP Fund#303 for future park initiatives(7230) ($565,000) final
$0
Inter-departmental transfers:
Inter-departmental transfer FROM Dept 13 Finance-vacancy(1300) $25,000 mid-yr
Inter-departmental transfer TO Dep't 12 City Manager-vacation payout(1200) ($25,000) mid-yr
Inter-departmental transfer FROM Dept 13 Finance-vacancy(1300) $33,840 mid-yr
Inter-departmental transfer TO Dep't 12 Commission-redistricting,Promo CM(1100) ($8,215) mid-yr
Inter-departmental transfer TO Dept 12 City Clerk-codification(1200) ($625) mid-yr
Inter-departmental transfer TO Dept 41 Public Works-CH renovation materials,small tools(1930) ($25,000) mid-yr
Inter-departmental transfer FROM Dept 21 Police-vacancies(2100) $200,000 mid-yr
Inter-departmental transfer FROM Dept 19 Gen Gov't-contingency reduction(1900) $58,000 mid-yr
Inter-departmental transfer TO Dept 15 Com Dev-case study,visioning econ dev,staff assistance(1500) ($96,000) mid-yr
Inter-departmental transfer TO Dept 15 Com Dev-urbanbeautification(1520) ($50,000) mid-yr
Inter-departmental transfer TO Dept 72-Torcaso improvements(7230) ($47,000) mid-yr
Inter-departmental transfer TO Dep't 72-dehumidifier(7250) ($65,000) mid-yr
Inter-departmental transfer FROM Dept 16 Info Svcs-payroll,maint agreements(1600) $37,000 final
Inter-departmental transfer TO Dep't 22 for pension funding(2200) ($27,000) final
Inter-departmental transfer TO Dept 12 for retirement(1200) ($10,000) final
Inter-departmental transfer FROM Dept 19 Gen Gov't-contingency(1900) $130,000 final
Inter-departmental transfer FROM Dep't 41 Public Works-payroll(4100,4110) $85,000 final
Inter-departmental transfer TO Dep't 72 Parks-t.fer to PerkUp Parks Capital Projects(7230) ($215,000) final
Inter-departmental transfer FROM Dept 21 Police-payroll(2100,2140) $250,000 final
Inter-departmental transfer TO Dept 15 Com Dev-transfer to Arbor(1520) ($250,000) final
$0
Revisions to Original Budgeted Appropriation to(FROM)Fund Balance M
REVISED 9/30/19 Budgeted Ending Fund Balance $8,515,926
FY 19 Final Budget Amendment
Attachment B
Attachment B-Budget Amendment Detail
Resolution 2019-22
Other Governmental Funds
Difference in Beg
HELPFUL TOOLS: Comprehensive Annual Financial Report for the year ended September 30,2018 as approved by City Commission on 5/13/2019 Fund Bal Actual Beg Fund
Regular 500;Fiscal Year 2018-2019 Original Budget as approved by City Commission on 9/24/18 Public Hearing 501. Projected to Balance 9/30/18
Actual CAER
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 $24,499 $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 2018-2019 Budget(as approved on 9/24/18):
Difference in Beginning Fund Balance FROM projected to actual as shown in 9/30/18 CAER $1,131
Decrease small tools budget $6,500 mid-yr
Revisions to Original Budgeted Appropriation to(from)Fund Balance $7,631
REVISED 9/30/19 Budgeted Ending Fund Balance $8,155
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 $59,489
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 2018-2019 Budget(as approved on 9/24/18):
Difference in Beginning Fund Balance FROM projected to actual as shown in 9/30/18 CAER $16,066
Increase confiscated property revenues to reflect YTD actuals(DOJ) $24,540 mid-yr/final
Revisions to Original Budgeted Appropriation to(from)Fund Balance $40,606
REVISED 9/30/19 Budgeted Ending Fund Balance $43,840
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 $1,859,776
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 2018-2019 Budget(as approved on 9/24/18):
Difference in Beginning Fund Balance FROM projected to actual as shown in 9/30/18 CAER $299,804
Net capital budget reduction(defer vehicles,resurfacing) $164,200 mid-yr
Revisions to Original Budgeted Appropriation to(from)Fund Balance $464,004
REVISED 9/30/19 Budgeted Ending Fund Balance $1,669,376
FY 19 Final Budget Amendment
Attachment B
Attachment B-Budget Amendment Detail
Resolution 2019-22
Other Governmental Funds
Difference in Beg
HELPFUL TOOLS: Comprehensive Annual Financial Report for the year ended September 30,2018 as approved by City Commission on 5/13/2019 Fund Bal Actual Beg Fund
Regular 500;Fiscal Year 2018-2019 Original Budget as approved by City Commission on 9/24/18 Public Hearing 501. Projected to Balance 9/30/18
Actual CAER
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 $6,842,506
FY 2019 Budgeted Appropriation to(from)Fund Balance ($1,757,214)
9/30/19 Budgeted Ending Fund Balance $3,722,866
Amendments to be approved tonight to Original FY 2018-2019 Budget(as approved on 9/24/18):
Difference in Beginning Fund Balance FROM projected to actual as shown in 9/30/18 CAER $1,362,426
Reduce CRA reimbursement due to reduction in scope-Florida Ave(2nd Gen) ($53,313) mid-yr
PO Rollover 2018-759 Fausnight-Thermoplastic City logo ($58,918) mid-yr
Consent 302;12.10.18-Town Center Parking Lot(2nd Gen) ($480,025) mid-yr
Defer transfer to the 1999 Construction Fund-Magnolia Amphitheater(2nd Gen) $212,000 mid-yr
Defer capital budget for bridge infrastructure(3rd Gen) $275,000 mid-yr
Defer transfer to Fund 303 for field house(3rd Gen) $3,000,000 mid-yr
Revisions to Original Budgeted Appropriation to(from)Fund Balance $4,257,170
REVISED 9/30/19 Budgeted Ending Fund Balance $7,980,036
Solid Waste/Recvclina Fund#130
As approved by City Commission on 9/24/18 Public Hearing Item 501:
10/1/18 Budgeted Beginning Fund Balance $1,022,275 $356,301 $1,378,576
FY 2019 Budgeted Appropriation to(from)Fund Balance ($175,490)
9/30/19 Budgeted Ending Fund Balance $846,785
Amendments to be approved tonight to Original FY 2018-2019 Budget(as approved on 9/24/18):
Difference in Beginning Fund Balance FROM projected to actual as shown in 9/30/18 CAER $356,301
Recognize add'l investment earnings $44,000 final
Increase expenditure budget(NRCS grant City match,admin costs,landfill) ($9,000) final
Revisions to Original Budgeted Appropriation to(from)Fund Balance $391,301
REVISED 9/30/19 Budgeted Ending Fund Balance $1,238,086
Arbor Fund#140
As approved by City Commission on 9/24/18 Public Hearing Item 501:
10/1/18 Budgeted Beginning Fund Balance $271,981 $307,406 $579,387
FY 2019 Budgeted Appropriation to(from)Fund Balance ($266,813)
9/30/19 Budgeted Ending Fund Balance $5,168
Amendments to be approved tonight to Original FY 2018-2019 Budget(as approved on 9/24/18):
Difference in Beginning Fund Balance FROM projected to actual as shown in 9/30/18 CAER $307,406
Increase arbor revenue budget to reflect YTD actuals $137,500 mid-yr
Transfer from General Fund for urban beautification projects $300,000 final
Revisions to Original Budgeted Appropriation to(from)Fund Balance $744,906
REVISED 9/30/19 Budgeted Ending Fund Balance $750,074
FY 19 Final Budget Amendment
Attachment B
Attachment B-Budget Amendment Detail
Resolution 2019-22
Other Governmental Funds
Difference in Beg
HELPFUL TOOLS: Comprehensive Annual Financial Report for the year ended September 30,2018 as approved by City Commission on 5/13/2019 Fund Bal Actual Beg Fund
Regular 500;Fiscal Year 2018-2019 Original Budget as approved by City Commission on 9/24/18 Public Hearing 501. Projected to Balance 9/30/18
Actual CAER
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 $853,724 $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 2018-2019 Budget(as approved on 9/24/18):
Difference in Beginning Fund Balance FROM projected to actual as shown in 9/30/18 CAER $252,933
Increase impact fee revenue budget to reflect YTD actuals(residential and commercial) $197,250 mid-yr
Increase investment revenue budget to reflect YTD actuals $8,000 mid-yr
Defer FY 2019 project budgets,excluding design/engineering costs $750,000 mid-yr
Revisions to Original Budgeted Appropriation to(from)Fund Balance $1,208,183
REVISED 9/30/19 Budgeted Ending Fund Balance $1,215,157
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 $548,724
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 2018-2019 Budget(as approved on 9/24/18):
Difference in Beginning Fund Balance FROM projected to actual as shown in 9/30/18 CAER $9,042
Increase impact fee revenue budget to reflect YTD actuals(residential and commercial) $46,500 mid-yr
Revisions to Original Budgeted Appropriation to(from)Fund Balance $55,542
REVISED 9/30/19 Budgeted Ending Fund Balance $600,224
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 $2,443,298
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 2018-2019 Budget(as approved on 9/24/18):
Difference in Beginning Fund Balance FROM projected to actual as shown in 9/30/18 CAER $22,208
Increase impact fee revenue budget to reflect YTD actuals(residential) $22,800 mid-yr
Revisions to Original Budgeted Appropriation to(from)Fund Balance $45,008
REVISED 9/30/19 Budgeted Ending Fund Balance $2,491,098
FY 19 Final Budget Amendment
Attachment B
Attachment B-Budget Amendment Detail
Resolution 2019-22
Other Governmental Funds
Difference in Beg
HELPFUL TOOLS: Comprehensive Annual Financial Report for the year ended September 30,2018 as approved by City Commission on 5/13/2019 Fund Bal Actual Beg Fund
Regular 500;Fiscal Year 2018-2019 Original Budget as approved by City Commission on 9/24/18 Public Hearing 501. Projected to Balance 9/30/18
Actual CAER
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 2018-2019 Budget(as approved on 9/24/18):
Difference in Beginning Fund Balance FROM projected to actual as shown in 9/30/18 CAER $298,287
PO Rollover from Consent 301;4.9.18 Trotwood Pavilion ($243,540) mid-yr
Trotwood Pavilion-supplemental appropriation for park enhancements ($150,000) mid-yr
Consent 300;6.10.19;Fitness Zone expenditure budget-Trotwood ($60,000) mid-yr
Defer Torcaso projects(pavilion,dock,walkway) $550,000 mid-yr
Increase impact fee revenue budget to reflect YTD actuals(residential) $592,000 mid-yr/final
Increase investment revenue $42,000 final
Reclass FY19 new playground expenditures from fund#303;impact fee eligible and FY19 revenues support it ($780,000) final
Revisions to Original Budgeted Appropriation to(from)Fund Balance $248,747
REVISED 9/30/19 Budgeted Ending Fund Balance $813,859
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 $72,537 $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 2018-2019 Budget(as approved on 9/24/18):
Difference in Beginning Fund Balance FROM projected to actual as shown in 9/30/18 CAER $19,430
Residual Equity Transfer from Oak Forest DS Fund $3,885 mid-yr
Increase landscape budget due to partial year with temporary vendor ($8,000) final
Increase investment revenue budget to reflect YTD actuals $2,000 final
Revisions to Original Budgeted Appropriation to(from)Fund Balance $17,315
REVISED 9/30/19 Budgeted Ending Fund Balance $91,814
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 $10,258
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 2018-2019 Budget(as approved on 9/24/18):
Difference in Beginning Fund Balance FROM projected to actual as shown in 9/30/18 CAER $4,044
Add1 landscape needs(maint division) ($1,955) mid-yr
Revisions to Original Budgeted Appropriation to(from)Fund Balance $2,089
REVISED 9/30/19 Budgeted Ending Fund Balance $6,396
FY 19 Final Budget Amendment
Attachment B
Attachment B-Budget Amendment Detail
Resolution 2019-22
Other Governmental Funds
Difference in Beg
HELPFUL TOOLS: Comprehensive Annual Financial Report for the year ended September 30,2018 as approved by City Commission on 5/13/2019 Fund Bal Actual Beg Fund
Regular 500;Fiscal Year 2018-2019 Original Budget as approved by City Commission on 9/24/18 Public Hearing 501. Projected to Balance 9/30/18
Actual CAER
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 $837,007 $4,061 $841,068
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 2018-2019 Budget(as approved on 9/24/18):
Difference in Beginning Fund Balance FROM projected to actual as shown in 9/30/18 CAER $4,061
Increase investment revenue $4,700 mid-yr
Decrease arbitrage expense for potential need related to the 2011/2014 Imp Ref Rev Note $1,500 mid-yr
Decrease transfer in from General Fund ($10,000) mid-yr
Increase transfer to the General Fund-estimated residual equity transfer ($9,108) mid-yr
Revisions to Original Budgeted Appropriation to(from)Fund Balance ($8,847)
REVISED 9/30/19 Budgeted Ending Fund Balance $0
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 $845,154
Amendments to be approved tonight to Original FY 2018-2019 Budget(as approved on 9/24/18):
Difference in Beginning Fund Balance FROM projected to actual as shown in 9/30/18 CAER $996
Decrease interest expense to reflect updated amortization schedule $428,564 mid-yr
Increase arbitrage expense for potential need related to the 1999 Series bonds ($1,500) mid-yr
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 $5,897 $2,602 $8,499
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 2018-2019 Budget(as approved on 9/24/18):
Difference in Beginning Fund Balance FROM projected to actual as shown in 9/30/18 CAER $2,602
Increase transfer budget-debt has been fully retired,residual equity to be transferred to Oak Forest Maintenance
Fund ($2,672) mid-yr
Increase investment revenue budget $70 mid-yr
Revisions to Original Budgeted Appropriation to(from)Fund Balance $0
REVISED 9/30/19 Budgeted Ending Fund Balance $0
FY 19 Final Budget Amendment
Attachment B
Attachment B-Budget Amendment Detail
Resolution 2019-22
Other Governmental Funds
Difference in Beg
HELPFUL TOOLS: Comprehensive Annual Financial Report for the year ended September 30,2018 as approved by City Commission on 5/13/2019 Fund Bal Actual Beg Fund
Regular 500;Fiscal Year 2018-2019 Original Budget as approved by City Commission on 9/24/18 Public Hearing 501. Projected to Balance 9/30/18
Actual CAER
TLBD I Capital/Debt Service Fund#261
As approved by City Commission on 9/24/18 Public Hearing Item 501:
10/1/18 Budgeted Beginning Fund Balance $72,891 $38,367 $111,258
FY 2019 Budgeted Appropriation to(from)Fund Balance $50
9/30/19 Budgeted Ending Fund Balance $72,941
Amendments to be approved tonight to Original FY 2018-2019 Budget(as approved on 9/24/18):
Difference in Beginning Fund Balance FROM projected to actual as shown in 9/30/18 CAER $38,367
Consent 301;8.12.19;Fountain landscape upgrades ($36,000) final
Revisions to Original Budgeted Appropriation to(from)Fund Balance $2,367
REVISED 9/30/19 Budgeted Ending Fund Balance $75,308
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 $826,259 $15,218 $841,477
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 2018-2019 Budget(as approved on 9/24/18):
Difference in Beginning Fund Balance FROM projected to actual as shown in 9/30/18 CAER $15,218
Defer transfer budget from Road trap Fund-Magnolia Park ($212,000) mid-yr
Defer capital expenditure budget-Magnolia Park $940,000 mid-yr
Revisions to Original Budgeted Appropriation to(from)Fund Balance $743,218
REVISED 9/30/19 Budgeted Ending Fund Balance $773,677
Perk Up Parks Capital Project Fund#303
As approved by City Commission on 9/24/18 Public Hearing Item 501:
10/1/18 Budgeted Beginning Fund Balance $568,934 $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 2018-2019 Budget(as approved on 9/24/18):
Difference in Beginning Fund Balance FROM projected to actual as shown in 9/30/18 CAER $1,565,000
Defer transfer in from Infrastructure Surtax(3rd Gen)for fieldhouse ($3,000,000) mid-yr
Reduce capital budget related to the proposed field house project $3,500,000 mid-yr
Increase themed playground budgets(sidewalks,lighting,landscaping,etc.) ($500,000) mid yr
Increase transfer budget from General Fund for future park initiative/projects $1,000,000 final
Revisions to Original Budgeted Appropriation to(from)Fund Balance $2,565,000
REVISED 9/30/19 Budgeted Ending Fund Balance $2,641,734
FY 19 Final Budget Amendment
Attachment B
Attachment B-Budget Amendment Detail
Resolution 2019-22
Other Governmental Funds
Difference in Beg
HELPFUL TOOLS: Comprehensive Annual Financial Report for the year ended September 30,2018 as approved by City Commission on 5/13/2019 Fund Bal Actual Beg Fund
Regular 500;Fiscal Year 2018-2019 Original Budget as approved by City Commission on 9/24/18 Public Hearing 501. Projected to Balance 9/30/18
Actual CAER
Excellence in Customer Service Initiative CP Fund#305 at 9.30.18 $1,424,708
Receivable ($965,000)
As approved by City Commission on 9/24/18 Public Hearing Item 501:
10/1/18 Budgeted Beginning Fund Balance $204,248 $255,460 $459,708
FY 2019 Budgeted Appropriation to(from)Fund Balance ($33,200) 'Spendable'FB
9/30/19 Budgeted Ending Fund Balance $171,048
Amendments to be approved tonight to Original FY 2018-2019 Budget(as approved on 9/24/18):
Difference in Beginning Fund Balance FROM projected to actual as shown in 9/30/18 CAER $255,460
PO Rollover-2018-1928 Morton Construction(Quick Pay Kiosk) ($67,598) mid-yr
Increase capital budget(City Hall e-sign,landscape,doors,Civic Rec software,signage,etc.) ($55,250) mid-yr
Transfer from General Fund for end-of-life asset replacement and facility renovations $200,000 final
Revisions to Original Budgeted Appropriation to(from)Fund Balance $332,612
REVISED 9/30/19 Budgeted Ending Fund Balance $503,660
FY 19 Final Budget Amendment
Attachment B
Attachment B-Budget Amendment Detail
Resolution 2019-22
Enterprise Funds
Difference m 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
Actual Beg Fund
HELPFUL TOOLS: Comprehensive Annual Financial Report for the year ended September 30,2018 as approved by City Commission on 5/13/2019 Regular Balance 9/30/18
500;Fiscal Year 2018-2019 Original Budget as approved by City Commission on 9/24/18 Public Hearing 501. CAFR
Stormwater Utility Fund#411
Amendments to be approved tonight to Original FY 2018-2019 Budget(as approved on 9/24/18):
10/1/18 Budgeted Beginning Fund Equity $504,161 $6,899,467 $261,890 $7,665,518
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 $261,890
Establish NRCS Emergency Watershed grant revenue for initial consulting(100%reimbursement) $143,057 mid-yr
PO Rollover-2018-1987 CDM Technical Assistance Establish NRCS Emergency Watershed grant expenditure budget for initial
consulting costs ($133,353) mid-yr
Insurance proceeds-traffic accident $2,725 mid-yr
Expenditure budget for property damage ($2,725) mid-yr
Revisions to Original Budgeted Appropriation to(from)Fund Equity $404,947
REVISED 9/30/19 Budgeted Ending Fund Equity(excl of net capital,restricted,NPL) $834,826
Water and Sewer Service Availabilitv Fund#412:
As approved by City Commission on 9/24/18 Public Hearing Item 501:
10/l/16 Budgeted Beginning Fund Equity $4,864,479 $0 $139,590
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 mid-yr
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 Final Budget Amendment
Attachment B
Attachment C-General Fund Budget Amendment Summary
Resolution 2019-22
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.
FY19 Other FY19
Original Revenue Requests InterAntra Amended
Annual Neutral toAmend Departmental Annual
Division# Budget Changes Appropriation Transfers 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
HIDTA 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
Donations-K9 $ 4,000 $ 4,000
Increase elect tax per Consent 300,9.9.19 $ 167,000 $ 167,000
Inusrance proceeds $ 5,657 $ 5,657
Increase elect.franchise,rev sharing,FEMA,etc. $ 565,000 $ 565,000
General Fund Revenues&Transfers $ 18,579,399 $ 265,061 $ 712,108 $ $ 19,556,568
General Fund Expenditures:
City Commission 1100 $ 116,260 $ 11,654 $ 127,914
City Manager 1200 $ 291,092 $ 45,000 $ 336,092
City Clerk 1210 $ 268,771 $ (12,814) $ 255,957
General Government-Legal Services 1400 $ 246,000 $ 246,000
General Government-General 1900 $ 2,136,206 $ 9,108 $ (188,000) $ 1,957,314
Finance&Admin Services-General 1300 $ 635,763 $ (65,463) $ 570,300
Finance&Admin Services-Human Resources 1310 $ 172,187 $ 6,623 $ 178,810
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 $ (37,000) $ 709,049
Information Systems-City Hall 1910 $ 32,988 $ 32,988
Comm Development-Administration 1500 $ 153,426 $ 59,750 $ 213,176
Comm Development-Planning 1510 $ 75,444 $ (6,200) $ 69,244
Comm Development-Urban Beautification 1520 $ 652,960 $ 1,763 $ 342,450 $ 997,173
Comm Development-Streetlighting 1530 $ 523,440 $ 523,440
Police-Chief 2100 $ 6,288,940 $ 7,894 $ (417,289) $ 5,879,545
Police-Criminal Investigations 2110 $ 18,175 $ 7,080 $ 25,255
Police-Operations Support 2120 $ 14,025 $ (1,400) $ 12,625
Police-Operations 2130 $ 97,023 $ 17,535 $ (3,719) $ 110,839
Police-Special Operations 2135 $ 14,813 $ (3,977) $ 10,836
Police-Support Services 2140 $ 592,821 $ (23,815) $ 569,006
Police-Code Enforcement 2150 $ 10,030 $ 200 $ 10,230
Fire-Operations 2200 $ 215,400 $ 27,000 $ 242,400
PublicWorks-Facilities 1930 $ 184,168 $ 19,800 $ 203,968
Public Works-Fleet 1940 $ 233,069 $ 233,069
PublicWorks-Administration 4100 $ 203,199 $ (59,800) $ 143,399
Public Works-Roads&ROW 4110 $ 509,041 $ 167,000 $ (20,000) $ 656,041
P&R-Administration 7200 $ 185,169 $ 21,870 $ 207,039
P&R-Athletics 7210 $ 2,083 $ 51 $ 2,134
P&R-Athletics Partnerships 7220 $ 21,970 $ 21,970
P&R-Parks&Grounds 7230 $ 2,299,693 $ 5,771 $ 703,000 $ 195,555 $ 3,204,019
P&R-Programs 7240 $ 278,225 $ (22,956) $ 255,269
P&R-Seniors 7250 $ 269,552 $ 142,480 $ 412,032
P&R-Community Events 7400 $ 20,000 $ 58,018 $ (10,000) $ 68,018
General Fund Expenditures 18,577,900 $ 265,061 $ 712,108 $ $ 19,555,069
Budgeted Approp to(from)Fund Balance $ 1,499 $ - $ - $ S 1,499
FY 19 Final Budget Amendment
Attachment C