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Home My WebLink About2023 11 16 Consent 301 - Final Budget Amendment for Fiscal Year 2022-2023CONSENT AGENDA ITEM 301 CITY COMMISSION AGENDA | NOVEMBER 16, 2023 REGULAR MEETING TITLE Final Budget Amendment for Fiscal Year 2022-2023 SUMMARY The City is requesting the Commission consider approval of Resolution 2023-36 amending the Fiscal Year 2022-2023 Budget. This agenda item is needed to amend the FY 2022-2023 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. 2022-2023 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 General Fund transfers to the Transportation Improvement Fund for needed road and bridge capital projects, to the Excellence in Customer Service Fund to provide better communication to and service for the residents, and to the Enterprise Funds for a payroll COLA (cost of living adjustment) to help in the effort to retain employees. Shown in Attachment 1 are the final budgeted ending fund balances for all funds requiring amendment for the 2022-2023 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 June 2024. State statute requires that the final budget amendment be formalized by November 29, 2023 [Section 166.241 F.S] 66 FUNDING SOURCE N/A RECOMMENDATION Staff recommends the City Commission consider and approve Resolution 2023-36 67 City of Winter Springs, Florida Resolution 2023-36 Page 1 of 2 RESOLUTION 2023-36 A RESOLUTION OF THE CITY COMMISSION OF THE CITY OF WINTER SPRINGS FLORIDA, AMENDING THE FISCAL YEAR 2022-2023 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. Final Budget Amendment. That the Fiscal Year 2022-2023 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, 2023. [Signature Page to Follow] 68 City of Winter Springs, Florida Resolution 2023-36 Page 2 of 2 ATTEST: __________________________________________ KEVIN McCANN, Mayor _____________________________________ CHRISTIAN GOWAN, City Clerk Approved as to legal form and sufficiency for the City of Winter Springs only: _____________________________________ ANTHONY A. GARGANESE, City Attorney 69 Attachment 1 - Budget Amendment Detail Resolution 2023-36 General Fund Funds not included in this summary do not require a budget amendment Difference in Beg Fund Bal Projected to Actual Actual Beg Fund Balance UNAUDITED General Fund #001: As approved by City Commission on 9/26/22 Public Hearing Item 401: 10/1/22 Budgeted Beginning Fund Balance $9,042,979 $508,192 $9,551,171 FY 2023 Budgeted Appropriation TO (FROM ) Fund Balance $27,401 9/30/23 Budgeted Ending Fund Balance $9,070,380 Amendments to be approved tonight to Original FY 2022-2023 Budget (as approved on 09/26/22): Difference in Beginning Fund Balance FROM projected to actual as shown in 9/30/22 Year-End Financials $508,192 Commission Approved: Consent 304; 11.14.22 - Supplemental Appropriation for police vehicles (2100)($500,000)mid-yr ($500,000) Revenue Neutral: Grants/Donations: Insurance Proceeds - Florida League - damage to Ford Explorer $4,355 mid-yr Increase R&M budget - damage to Ford Explorer (2100)($4,355)mid-yr $0 Community Events: Recognize revenue budget - Winter Wonderland $12,650 mid-yr Establish expenditure budget - Winter Wonderland (7415)($12,650)mid-yr Recognize revenue budget - Hometown Harvest $9,820 mid-yr Establish expenditure budget - Hometown Harvest (7415)($9,820)mid-yr Recognize revenue budget - Celebration of Freedom $34,964 mid-yr Establish expenditure budget - Celebration of Freedom (7415)($34,964)mid-yr Recognize revenue budget - May Food Truck Event $1,350 mid-yr Establish expenditure budget - May Food Truck Event (7415)($1,350)mid-yr Recognize revenue budget - Spring Festival $2,538 mid-yr Establish expenditure budget - Spring Festival (7415)($2,538)mid-yr Recognize revenue budget - August Food Truck Event $1,400 mid-yr Establish expenditure budget - August Food Truck Event (7415)($1,400)mid-yr Increase multiple General Fund revenue budgets (i.e. CST, Elect, 1/2 Cent,…)$1,300,000 final Increase Transfer Out budget to Transportation Improvement Fund (4110) -CIP ($875,000)final Increase Transfer Out budget to Water and Sewer (1900) ($40,000)final Increase Transfer Out budget to Stormwater (1900)($20,000)final Increase Transfer Out budget to Excellence in Customer Service (1900) ($365,000)final $0 Other: Increase Consulting for FEMA application support; Carlisle Thompson (4100)($15,000)mid-yr Increase Revenue in several accounts to align with current trend analysis $1,440,000 mid-yr Eliminate Street Lighting Revenue (4100)($36,380)mid-yr Y/E Compliance & Transfer to Transportation Improvement (4110)($800,000)final $588,620 Inter-departmental Transfer Inter-departmental transfer FROM Dep't 15 Comm Dev - Y/E Compliance $370,000 final Inter-departmental transfer FROM Dep't 16 Info Svcs - Y/E Compliance ($220,000)final Inter-departmental transfer FROM Dep't 19 Gen Gov't - Y/E Compliance & Pension Funding ($125,000)final Inter-departmental transfer FROM Dep't 72 Parks - Y/E Compliance $300,000 final Inter-departmental transfer TO Dep't 13 Finance - Y/E Compliance ($23,000)final Inter-departmental transfer TO Dep't 21 PD - Y/E Compliance $400,000 final Inter-departmental transfer TO Dep't 41 Public Works - Y/E Compliance & Transfer to Transportation Improvement ($702,000)final $0 Revisions to Original Budgeted Appropriation TO (FROM ) Fund Balance $88,620 REVISED 9/30/23 Budgeted Ending Fund Balance $9,667,192 HELPFUL TOOLS: Fiscal Year 2022-2023 Original Budget as approved by City Commission on 9/26/22 Public Hearing 401. FY 23 Final Budget Amendment Attachment 1 70 Attachment 1 - Budget Amendment Detail Resolution 2023-36 Other Governmental Funds Difference in Beg Fund Bal Projected to Actual Actual Beg Fund Balance UNAUDITED Special Law Enforcement Fund - Federal #103 As approved by City Commission on 9/26/22 Public Hearing 401 10/1/22 Budgeted Beginning Fund Balance $8,095 $7,151 $15,246 FY 2023 Budgeted Appropriation TO (FROM) Fund Balance ($7,110) 9/30/23 Budgeted Ending Fund Balance $985 Amendments to be approved tonight to Original FY 2022-2023 Budget (as approved on 9/26/22): Difference in Beginning Fund Balance FROM projected to actual as shown in 9/30/22 Year-End Financials $7,151 Increase FY23 Fines and Forfeitures $123,047 mid-yr Revisions to Original Budgeted Appropriation TO (FROM) Fund Balance $130,198 REVISED 9/30/23 Budgeted Ending Fund Balance $131,183 Transportation Improvement Fund #120 As approved by City Commission on 9/26/22 Public Hearing 401 10/1/22 Budgeted Beginning Fund Balance $1,166,153 $2,823,994 $3,990,147 FY 2023 Budgeted Appropriation TO (FROM) Fund Balance ($681,103) 9/30/23 Budgeted Ending Fund Balance $485,050 Amendments to be approved tonight to Original FY 2022-2023 Budget (as approved on 9/26/22): Difference in Beginning Fund Balance FROM projected to actual as shown in 9/30/22 Year-End Financials $2,823,994 Defer Winding Hollow deceleration lane to FY24 $532,500 mid-yr Increase Transfer In Budget From General Fund - Needed Road & Bridge Improvement Projects $2,500,000 final Revisions to Original Budgeted Appropriation TO (FROM) Fund Balance $5,856,494 REVISED 9/30/23 Budgeted Ending Fund Balance $6,341,544 Road Improvement (Infrastructure Surtax)Fund #121 As approved by City Commission on 9/26/22 Public Hearing 401 10/1/22 Budgeted Beginning Fund Balance $6,397,524 $3,358,946 $9,756,470 FY 2023 Budgeted Appropriation TO (FROM) Fund Balance ($3,211) 9/30/23 Budgeted Ending Fund Balance $6,394,313 Amendments to be approved tonight to Original FY 2022-2023 Budget (as approved on 9/26/22): Difference in Beginning Fund Balance FROM projected to actual as shown in 9/30/22 Year-End Financials $3,358,946 Increase CIP budget - street resurfacing to deplete 2nd Generation residual equity ($45,419)mid-yr Regular 501 - 2/27/23 increase street resurfacing budget ($500,000)mid-yr Increase CIP budget - emergency road repairs related to Hurricane Ian ($984,000)mid-yr Revisions to Original Budgeted Appropriation TO (FROM) Fund Balance $1,829,527 REVISED 9/30/23 Budgeted Ending Fund Balance $8,223,840 HELPFUL TOOLS: Fiscal Year 2022-2023 Original Budget as approved by City Commission on 9/26/22 Public Hearing 401. FY 23 Final Budget Amendment Attachment 1 71 Attachment 1 - Budget Amendment Detail Resolution 2023-36 Other Governmental Funds Difference in Beg Fund Bal Projected to Actual Actual Beg Fund Balance UNAUDITED HELPFUL TOOLS: Fiscal Year 2022-2023 Original Budget as approved by City Commission on 9/26/22 Public Hearing 401. Solid Waste/Recycling Fund #130 As approved by City Commission on 9/26/22 Public Hearing 401 10/1/22 Budgeted Beginning Fund Balance $1,907,320 $1,062,378 $2,969,698 FY 2023 Budgeted Appropriation TO (FROM) Fund Balance $5,693 9/30/23 Budgeted Ending Fund Balance $1,913,013 Amendments to be approved tonight to Original FY 2022-2023 Budget (as approved on 9/26/22): Difference in Beginning Fund Balance FROM projected to actual as shown in 9/30/22 Year-End Financials $1,062,378 Increase emergency recovery budget for Hurricane Ian debris cleanup ($600,000)mid-yr Increase consulting budget for FEMA application support (Carlisle Thompson)($10,000)mid-yr Decrease revenue since rate increase did not materialize ($536,587)mid-yr Increase expenditure for disposal budget ($28,000)final Align Interest and Garbage revenues with actuals $28,000 final Revisions to Original Budgeted Appropriation TO (FROM) Fund Balance ($84,209) REVISED 9/30/23 Budgeted Ending Fund Balance $1,828,804 Transportation Impact Fee Fund #150 As approved by City Commission on 9/26/22 Public Hearing 401 10/1/22 Budgeted Beginning Fund Balance $1,369,075 $820,891 $2,189,966 FY 2023 Budgeted Appropriation TO (FROM) Fund Balance ($949,000) 9/30/23 Budgeted Ending Fund Balance $420,075 Amendments to be approved tonight to Original FY 2022-2023 Budget (as approved on 9/26/22): Difference in Beginning Fund Balance FROM projected to actual as shown in 9/30/22 Year-End Financials $820,891 Reduce the CIP Budget - Defer Integra to FY24 $379,000 mid-yr Align impact fees with YTD actuals - Transportation Residential $36,000 mid-yr Align impact fees with YTD actuals - Transportation Commercial $9,000 mid-yr Revisions to Original Budgeted Appropriation TO (FROM) Fund Balance $1,244,891 REVISED 9/30/23 Budgeted Ending Fund Balance $1,664,966 Police Impact Fee Fund #151 As approved by City Commission on 9/26/22 Public Hearing 401 10/1/22 Budgeted Beginning Fund Balance $778,471 $11,494 $789,965 FY 2023 Budgeted Appropriation TO (FROM) Fund Balance $6,000 9/30/23 Budgeted Ending Fund Balance $784,471 Amendments to be approved tonight to Original FY 2022-2023 Budget (as approved on 9/26/22): Difference in Beginning Fund Balance FROM projected to actual as shown in 9/30/22 Year-End Financials $11,494 Align impact fee revenue with YTD actuals - Residential $10,000 mid-yr Revisions to Original Budgeted Appropriation TO (FROM) Fund Balance $21,494 REVISED 9/30/23 Budgeted Ending Fund Balance $805,965 FY 23 Final Budget Amendment Attachment 1 72 Attachment 1 - Budget Amendment Detail Resolution 2023-36 Other Governmental Funds Difference in Beg Fund Bal Projected to Actual Actual Beg Fund Balance UNAUDITED HELPFUL TOOLS: Fiscal Year 2022-2023 Original Budget as approved by City Commission on 9/26/22 Public Hearing 401. Fire Impact Fee Fund #152 As approved by City Commission on 9/26/22 Public Hearing 401 10/1/22 Budgeted Beginning Fund Balance $2,708,903 $39,981 $2,748,884 FY 2023 Budgeted Appropriation TO (FROM) Fund Balance $25,000 9/30/23 Budgeted Ending Fund Balance $2,733,903 Amendments to be approved tonight to Original FY 2022-2023 Budget (as approved on 9/26/22): Difference in Beginning Fund Balance FROM projected to actual as shown in 9/30/22 Year-End Financials $39,981 Align impact fee revenue with YTD actuals - Residential $6,700 mid-yr Revisions to Original Budgeted Appropriation TO (FROM) Fund Balance $46,681 REVISED 9/30/23 Budgeted Ending Fund Balance $2,780,584 Park Impact Fee Fund #153 As approved by City Commission on 9/26/22 Public Hearing 401 10/1/22 Budgeted Beginning Fund Balance $619,158 $47,175 $666,333 FY 2023 Budgeted Appropriation TO (FROM) Fund Balance ($96,000) 9/30/23 Budgeted Ending Fund Balance $523,158 Amendments to be approved tonight to Original FY 2022-2023 Budget (as approved on 9/26/22): Difference in Beginning Fund Balance FROM projected to actual as shown in 9/30/22 Year-End Financials $47,175 Align impact fee revenue with YTD actuals - Residential $64,000 mid-yr Realize revenue from recreation - residential $35,900 final Increase funding for CIP- Lake Jesup geotechnical services ($35,900)final Revisions to Original Budgeted Appropriation TO (FROM) Fund Balance $111,175 REVISED 9/30/23 Budgeted Ending Fund Balance $634,333 TLBD Maintenance Fund #160 As approved by City Commission on 9/26/22 Public Hearing 401 10/1/22 Budgeted Beginning Fund Balance $147,098 $38,152 $185,250 FY 2023 Budgeted Appropriation TO (FROM) Fund Balance ($101,763) 9/30/23 Budgeted Ending Fund Balance $45,335 Amendments to be approved tonight to Original FY 2022-2023 Budget (as approved on 9/26/22): Difference in Beginning Fund Balance FROM projected to actual as shown in 9/30/22 Year-End Financials $38,152 Defer rate assessment consulting groundwork to FY24 $35,000 mid-yr Revisions to Original Budgeted Appropriation TO (FROM) Fund Balance $73,152 REVISED 9/30/23 Budgeted Ending Fund Balance $118,487 FY 23 Final Budget Amendment Attachment 1 73 Attachment 1 - Budget Amendment Detail Resolution 2023-36 Other Governmental Funds Difference in Beg Fund Bal Projected to Actual Actual Beg Fund Balance UNAUDITED HELPFUL TOOLS: Fiscal Year 2022-2023 Original Budget as approved by City Commission on 9/26/22 Public Hearing 401. Sewer Plant Replacement (ARPA/SRFL) Fund #180 As approved by City Commission on 9/26/22 Public Hearing 401 10/1/22 Budgeted Beginning Fund Balance $18,687,851 $116,552 $18,804,403 FY 2023 Budgeted Appropriation TO (FROM) Fund Balance ($1,255,800) 9/30/23 Budgeted Ending Fund Balance $17,432,051 Amendments to be approved tonight to Original FY 2022-2023 Budget (as approved on 9/26/22): Difference in Beginning Fund Balance FROM projected to actual as shown in 9/30/22 Year-End Financials $116,552 Defer design & cost related to East West Plants $350,000 mid-yr Revisions to Original Budgeted Appropriation TO (FROM) Fund Balance $466,552 REVISED 9/30/23 Budgeted Ending Fund Balance $17,898,603 Special Assessment - TLBD I Capital/DS #261 As approved by City Commission on 9/26/22 Public Hearing 401 10/1/22 Budgeted Beginning Fund Balance $32,613 $2,644 $35,257 FY 2023 Budgeted Appropriation TO (FROM) Fund Balance $2,823 9/30/23 Budgeted Ending Fund Balance $35,436 Amendments to be approved tonight to Original FY 2022-2023 Budget (as approved on 9/26/22): Difference in Beginning Fund Balance FROM projected to actual as shown in 9/30/22 Year-End Financials $2,644 Emergency Capital Budget - Fountain ($12,000)final Revisions to Original Budgeted Appropriation TO (FROM) Fund Balance ($9,356) REVISED 9/30/23 Budgeted Ending Fund Balance $26,080 Revolving Rehabilitation Capital Project Fund #302 As approved by City Commission on 9/26/22 Public Hearing 401 10/1/22 Budgeted Beginning Fund Balance $1,174,894 $17,452 $1,192,346 FY 2023 Budgeted Appropriation TO (FROM) Fund Balance ($1,172,600) 9/30/23 Budgeted Ending Fund Balance $2,294 Amendments to be approved tonight to Original FY 2022-2023 Budget (as approved on 9/26/22): Difference in Beginning Fund Balance FROM projected to actual as shown in 9/30/22 Year-End Financials $17,452 Increase Transfer In budget from Fund #303 for pickle ball court project $250,000 mid-yr Increase CIP bdget - pickle ball court project ($250,000)mid-yr Reverse Transfer In budget from Fund #303 for pickle ball court project ($250,000)final Reverse CIP budget - pickle ball court project $250,000 final Revisions to Original Budgeted Appropriation TO (FROM) Fund Balance $17,452 REVISED 9/30/23 Budgeted Ending Fund Balance $19,746 FY 23 Final Budget Amendment Attachment 1 74 Attachment 1 - Budget Amendment Detail Resolution 2023-36 Other Governmental Funds Difference in Beg Fund Bal Projected to Actual Actual Beg Fund Balance UNAUDITED HELPFUL TOOLS: Fiscal Year 2022-2023 Original Budget as approved by City Commission on 9/26/22 Public Hearing 401. Perk Up Parks Capital Project Fund #303 As approved by City Commission on 9/26/22 Public Hearing 401 10/1/22 Budgeted Beginning Fund Balance $2,967,349 $1,187,759 $4,155,108 FY 2023 Budgeted Appropriation TO (FROM) Fund Balance ($844,500) 9/30/23 Budgeted Ending Fund Balance $2,122,849 Amendments to be approved tonight to Original FY 2022-2023 Budget (as approved on 9/26/22): Difference in Beginning Fund Balance FROM projected to actual as shown in 9/30/22 Year-End Financials $1,187,759 Increase per Consent Agenda Item 305 12/12/22 pickleball court project ($647,522)mid-yr Increase per Regular Agenda Item 500 05/22/23 pickleball court project ($356,796)mid-yr Revisions to Original Budgeted Appropriation TO (FROM) Fund Balance $183,441 REVISED 9/30/23 Budgeted Ending Fund Balance $2,306,290 Excellence in Customer Service Initiative CP Fund #305 As approved by City Commission on 9/26/22 Public Hearing 401 10/1/22 Budgeted Beginning Fund Balance $1,185,770 $16,062 $1,201,832 FY 2023 Budgeted Appropriation TO (FROM) Fund Balance ($6,000) 9/30/23 Budgeted Ending Fund Balance $1,179,770 Amendments to be approved tonight to Original FY 2022-2023 Budget (as approved on 9/26/22): Difference in Beginning Fund Balance FROM projected to actual as shown in 9/30/22 Year-End Financials $16,062 Increase Transfer In Budget From General Fund - Capital Projects $365,000 final Revisions to Original Budgeted Appropriation TO (FROM) Fund Balance $381,062 REVISED 9/30/23 Budgeted Ending Fund Balance $1,560,832 FY 23 Final Budget Amendment Attachment 1 75 Attachment 1 - Budget Amendment Detail Resolution 2023-36 Enterprise Funds Net Capital, Restricted, NPL Difference in Beg Fund Bal - Projected to Actual Actual Ending Fund Equity 9/30/22 UNAUDITED Water & Sewer Operating Fund #410 As approved by City Commission on 9/26/22 Public Hearing Item 401: 10/1/22 Budgeted Beginning Fund Equity $7,352,994 $21,548,739 $7,476,498 $36,378,231 FY 2023 Budgeted Appropriation TO (FROM) Fund Equity ($3,299,786) 9/30/23 Budgeted Ending Fund Equity $4,053,208 W&S Svc Avail Fund $7,496,869 ACFR combines 410, 412 $43,875,100 Amendments to be approved tonight to Original FY 2022-2023 Budget (as approved on 9/26/22): $7,476,498 Increase Consulting for FEMA application support (Carlisle Thompson)($15,000)mid-yr Increase Transfer Budget From General Fund - Estimated Payroll (COLA, etc.)$40,000 final Revisions to Original Budgeted Appropriation TO (FROM) Fund Equity $7,501,498 $11,554,706 Stormwater Utility Fund #411 10/1/22 Budgeted Beginning Fund Equity $1,897,689 $7,352,392 $85,565 $9,335,646 FY 2023 Budgeted Appropriation TO (FROM) Fund Equity ($333,516) 9/30/23 Budgeted Ending Fund Equity $1,564,173 Amendments to be approved tonight to Original FY 2022-2023 Budget (as approved on 9/26/22): $85,565 Increase CIP budget for needed repairs - pipe lining, pond restoration, drainage ($500,000)mid-yr Increase Consulting for Pegasus Studies ($126,500)mid-yr Increase Consulting for FEMA (Carlisle Thompson)($10,000)mid-yr Decrease budget for CIP, Machinery & Equip., Pesticides, Payroll $287,535 mid-yr Increase Transfer In Budget From General Fund - Estimated Payroll (COLA, etc.)$20,000 final Increase Consulting for Pegasus ($70,000)final Revisions to Original Budgeted Appropriation TO (FROM) Fund Equity ($313,400) $1,250,773 Water and Sewer Service Availability Fund #412: As approved by City Commission on 9/26/22 Public Hearing Item 401: 10/1/22 Budgeted Beginning Fund Equity $5,587,386 $1,909,483 $7,496,869 FY 2023 Budgeted Appropriation TO (FROM) Fund Equity ($2,766,500) 9/30/23 Budgeted Ending Fund Equity $2,820,886 Amendments to be approved tonight to Original FY 2022-2023 Budget (as approved on 9/26/22): $1,909,483 Align Service Availability revenue budget with YTD actuals (residential) $280,000 mid-yr Revisions to Original Budgeted Appropriation TO (FROM) Fund Equity $2,189,483 $5,010,369 Difference in Beginning Fund Equity FROM projected to actual as shown in 9/30/22 Year-End Financials HELPFUL TOOLS: Fiscal Year 2022-2023 Original Budget as approved by City Commission on 9/26/22 Public Hearing 401. Difference in Beginning Fund Equity FROM projected to actual as shown in 9/30/22 Year-End Financials REVISED 9/30/23 Budgeted Ending Fund Equity (excl of net capital, restricted, NPL) Difference in Beginning Fund Equity FROM projected to actual as shown in 9/30/22 Year-End Financials REVISED 9/30/23 Budgeted Ending Fund Equity (excl of net capital, restricted, NPL) REVISED 9/30/23 Budgeted Ending Fund Equity (excl of net capital, restricted, NPL) FY 23 Final Budget Amendment Attachment 1 76 Attachment 2 - General Fund Budget Amendment Summary Resolution 2023-36 FY 23 Commission Other FY 23 Original Approved Revenue Requests Intra Inter Amended Annual Amendments to Neutral to Amend Departmental Departmental Annual Division #Budget Appropriation Changes Appropriation Transfers Transfers Budget General Fund Revenues & Transfers:$20,107,054 $20,107,054 Recognize revenue budget - Hometown Harvest 9,820$ 9,820$ Recognize revenue budget - Winter Wonderland 12,650$ 12,650$ Recognize revenue budget - August Food Truck 1,400$ 1,400$ Recognize revenue budget - Winter Wonderland 2,538$ 2,538$ Recognize revenue budget - May Food Truck 1,350$ 1,350$ Recognize revenue budget - Celebration of Freedom 34,964$ 34,964$ Increase General Fund revenue budget (Rev Sharing, 1/2 Cent)1,440,000$ 1,440,000$ Eliminate Street Lighting Budget (36,380)$ (36,380)$ Recognize insurance proceeds - Ford Explorer 4,355$ 4,355$ Increase General Fund revenue budget (Rev Sharing, 1/2 Cent)1,300,000$ 1,300,000$ General Fund Revenues & Transfers 20,107,054$ -$ 1,367,077$ 1,403,620$ -$ -$ 22,877,751$ General Fund Expenditures: City Commission 1100 123,073$ 123,073$ City Manager 1200 337,143$ 337,143$ City Clerk 1210 229,861$ 229,861$ Finance - General 1300 749,095$ (3,218)$ 23,000$ 768,877$ Finance - Utility Billing 1360 764,058$ 3,218$ 767,276$ Comm Development - Administration 1500 172,853$ (55,000)$ 117,853$ Comm Development - Planning 1510 173,411$ (15,000)$ 158,411$ Comm Development - Urban Beautification 1520 1,252,128$ (270,000)$ 982,128$ Comm Development - Street lighting 1530 534,055$ (30,000)$ 504,055$ IS & General Services - Human Resources 1315 280,039$ (9,430)$ 80,000$ 350,609$ IS & General Services - General 1600 1,106,123$ 23,030$ (130,000)$ 999,153$ IS & General Services - City Hall 1910 18,483$ 5,500$ 23,983$ IS & General Services - Risk Management 1925 664,594$ 215,000$ 879,594$ IS & General Services - Facilities Maintenance 1935 441,301$ (18,300)$ 423,001$ IS & General Services - Marketing & Events 7415 206,194$ 62,722$ (800)$ 55,000$ 323,116$ General Government - Legal Services 1400 314,020$ 314,020$ General Government - General 1900 897,225$ 425,000$ 125,000$ 1,447,225$ Police - Chief 2100 6,766,047$ 500,000$ 4,355$ (4,500)$ (300,000)$ 6,965,902$ Police - Criminal Investigations 2110 76,959$ (20,000)$ 56,959$ Police - Community Services 2120 15,270$ 15,270$ Police - Operations 2130 260,829$ 6,296$ (20,000)$ 247,125$ Police - Support Services 2140 521,422$ (1,796)$ (20,000)$ 499,626$ Police - Code Enforcement 2150 100,032$ (40,000)$ 60,032$ Fire - Operations 2200 -$ -$ Public Works - Fleet 1940 280,088$ 280,088$ Public Works - Administration 4100 135,929$ 15,000$ (38,000)$ 112,929$ Public Works - Roads & ROW 4110 816,904$ 875,000$ 800,000$ 740,000$ 3,231,904$ P&R - Administration 7200 180,888$ (2,000)$ 178,888$ P&R - Athletics 7220 3,804$ (1,450)$ 2,354$ P&R - Parks & Grounds 7230 2,086,387$ (280,000)$ 1,806,387$ P&R - Programs 7240 189,928$ (2,440)$ (26,000)$ 161,488$ P&R - Seniors 7250 381,510$ 2,440$ 9,450$ 393,400$ General Fund Expenditures 20,079,653$ 500,000$ 1,367,077$ 815,000$ -$ -$ 22,761,730$ Budgeted Approp TO (FROM) Fund Balance 27,401$ (500,000)$ -$ 588,620$ -$ -$ 116,021$ HELPFUL TOOLS: Fiscal Year 2022-2023 Original Budget as approved by City Commission on 9/26/22 Public Hearing 401. FY 23 Final Budget Amendment Attachment 2 77