HomeMy WebLinkAbout2009 11 23 Consent 203 Adopt Resolution 2009-55 Amending Fiscal Year 2008-2009 Budget COMMISSION AGENDA
ITEM Consent X
TEM 203
Information
Public Hearing
Regula
MGR. /Dept. 0
November 23, 2009
Meeting
REQUEST: City Manager is requesting that the Commission adopt Resolution Number 2009 -55 amending
the Fiscal Year 2008 -2009 Budget.
PURPOSE:
This agenda item is needed to amend the Fiscal Year 2008 -2009 Budget for those funds which vary from the
original budget projections. 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
2008 -2009 agenda items with fiscal impact
CONSIDERATIONS:
The City Charter provides that the Commission may amend the budget by resolution. Resolution No. 2009-
55 represents the cumulative budget amendments to the Fiscal Year 2008 -2009 budget for those funds
requiring amendment. 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 final budgeted ending fund balances for those funds requiring
amendment for fiscal year 2009. Please note that these are budgeted figures only, not to be confused
with audited actuals which will be available by the end of March 2010. State statute requires that the
final budget amendment be formalized by November 29, 2009 [Sections 129.06(2), 166.241, and
189.418(5), F.S.I.
RECOMMENDATIONS:
It is recommended that the Commission approve Resolution 2009 -55.
ATTACHMENTS:
1) Resolution Number 2009 -55
2) Budget Amendment Summary General Fund, Other Governmental Funds, Enterprise Funds
3) General Fund Budget Amendment Recap
COMMISSION ACTION:
112309_COMM_ Consent_ 203 _FY09_Final_Budget_Amendment. doc
RESOLUTION NUMBER 2009 -55
A RESOLUTION OF THE CITY COMMISSION OF THE CITY OF
WINTER SPRINGS FLORIDA, AMENDING THE FISCAL YEAR
2008 -2009 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 2008 -2009 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 23 day of November, 2009.
JOHN F. BUSH, Mayor
City of Winter Springs, Florida
Resolution 2009 -55
Page 1 of 2
ATTEST:
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 2009 -55
Page 2 of 2
Attachment 2 Budget Amendment Summary (Resolution 2009 -55) Beg Fund
Balance from Actual Beg Fund
1 1 /23/09; Consent 203 Projected to Balance from 9/30/08
General Fund Actual CAFR
Funds not included in this summary do not require budget amendment
HELPFUL TOOLS: Comprehensive Annual Financial Report for the year ended September 30, 2008 as approved by City Commission on 4/13/2009
Item 300; Final Budget Fiscal Year 2008 -2009 as approved by City Commission on 9/22/08 Public Hearing 501.
General Fund 9001:
As approved by City Commission on 9/22/08 Public Hearing Item 501:
10/1/08 Budgeted Beginning Fund Balance $8,575,828 $525,266 $9,101,094
FY '09 Budgeted Appropriation to (from) Fund Balance $72,195;
9/30/09 Budgeted Ending Fund Balance $8,648,023
Amendments to be approved tonight to Original FY 2008 -2009 Budget (as approved on 9/22/08):
Difference in Beginning Fund Balance from projected to actual as shown in 9/30/08 CAFR $525,266
Commission Approved:
10.27.08 Consent 203; PD Vehicle Replacement less insurance proceeds ($16,093)
1.12.09 Regular 606; Financial Advisor PFM ($11,667)
3.23.09 Regular 605; Civic Center ($27,484)
12.8.08 Regular 600; Scottish Highlands ($11,400)
4.27.09 Regular 600; Forensic Audit (Phase 2) ($25,000)
2.23.09 Regular 600; Forensic Audit (Phase 1) ($7,000)
4.13.09 Regular 603; Banners ($10,154)
8.10.09 Consent 206; Hometown Harvest Oct 2009 ($9,450)
12.8.08 Reports 408; Goal- Setting workshop ($1,700)
7.13.09 Consent 207; Jesup's Reserve repair and settlement with Nat'l Union Fire Insurance ($38,615)
5.26.09 Consent 200; Vehicle replacement less insurance proceeds ($23,168)
Additional Appropriation to (from) Fund Balance (Comm Approved) ($181,731)
Fiscal Year '08 Purchase Order Rollovers:
A/C and Electrical Server Room (PO 84416) 1341 ($31,590)
Records Management Outsourcing (PO 84763) 1342 ($50,000)
Conference Room Chairs (PO 84764) 1910 ($4,656)
EAR Based Amendments (PO 84548) 1510 ($19,915)
Automated AR Process (PO 84762) 1360 ($3,692)
Axis Bill Outsourcing (PO 80548) 1360 ($1,500)
RemitPlus Project (PO 84769) 1360 ($11,780)
Carrier AC Unit (PO 84284) 1910 ($11,864)
Facade City Hall (PO 84723) 1910 ($7,000)
ActiveNet Software (PO 84667) 7210 ($18,943)
Hometown Harvest rollover of budget from fiscal year 2008 for October 2008 event ($4,641)
Art Festival rollover of fiscal year 2008 ($7,500)
Additional Appropriation to (from) Fund Balance (P0 Rollovers) ($173,081)
11.23.09_COMM_Consent 203_Attachment_2
i
Attachment 2 Budget Amendment Summary (Resolution 2009 -55) Beg Fund
Balance from Actual Beg Fund
11/23/09; Consent 203 Projected to Balance from 9/30/08
General Fund Actual CAFR
Revenue Neutral:
Byrne Grant revenue in car cameras $9,276
Byrne Grant expenditures in car cameras ($9,276)
Parade event Revenues budget $2,176
Parade event Expenditure budget ($2,176)
Byrne Grant revenue video equipment $1,527
Byrne Grant expenditures video equipment ($1,527)
Hometown Harvest event Revenues budget $4,700
Hometown Harvest event Expenditure budget ($4,700)
Insurance Settlements revenue $1,993
Insurance Settlements expenditures ($1,993)
Veterans' Memorial Ceremony event Revenues budget $10,000
Veterans' Memorial Ceremony event Expenditure budget ($10,000)
Mardi Gras event Revenues budget $8,698
Mardi Gras event Expenditure budget ($8,698)
Additional Appropriation to (from) Fund Balance (Revenue Neutral)
Other:
True up of 'transfers in' for actual cost share for IS (Records Mgmt, Kiva/GIS, Special Projects) ($36,970)
True up of 'transfers in' for actual cost share for Capital Projects Coordinator ($74,859)
True up of 'transfers in' for actual cost share for Finance Utility Billing ($47,581)
Reduction to Finance Utility Billing budget $2,000
True up of 'transfers in' for actual cost share for Operator 327
True up of 'transfers out' for actual cost share for Stormwater Engineer ($159)
Reductions to Capital Projects Coordinator expenditure budget $76,200
Increase budget for Fire Dep't related to final consolidation (primarily add'l accrued sick/vacation offered to
offset issue with County pay cycle Regular 606 9.22.09; retirement payout for Chief O'Brien) ($50,000)
July 4th event Revenues budget $17,000
July 4th event Expenditure budget ($43,296)
Concessions outsourced remove revenue budget ($59,908)
Concessions outsourced remove excess expenditure budget $84,490
Reduce expenditure budget reduction of Assessment/Board meeting frequency $3,928
True up of 'transfers in' for actual cost share for insurance premium (Oak Forest/TLBD) ($893)
Insurance premium reduction (Oak Forest/TLBD) $2,893
Overall reduction to City Hall telephone budget $545
Increase transfer from Electric Franchise Fee Fund $103,621
Reductions to Traffic Light ($214,706)/Wireless 911 ($4,500) revenues ($254,500)
Reductions in Municipal Revenue Sharing (per LCIR) ($119,384)
Reductions in Local Half Cent Revenues (per LCIR) ($196,017)
True up of 'transfers in' for reimbursements from TLBD for reduced meeting frequency ($2,350)
Refund Chamber of Commerce donation ($2,044)
Transfer out of Contingency budget to appropriate Dep't ($255K 2009 merit to be distributed to appropriate
Dep'ts.) $256,379
Transfer in of Contingency budget ($256,379)
Establish potential transfer budget to Dev Services (Due From to be establised on Balance Sheet) ($90,000)
Transfer of General Service Admin budget to City Manager $78,482
Transfer of General Service Admin budget to City Manager ($78,482)
Additional Appropriation to (from) Fund Balance (Other) ($686,957)
Revisions to Original Budgeted Appropriation to (from) Fund Balance (51,041, 7b.9)
REVISED 9/30/09 Budgeted Ending Fund Balance $8,131,520
11 .23.09 COMM Consent 203_Attachment_2
Attachment 2 Budget Amendment Summary (Resolution 2009 -55)
11/23/09; Consent 203 Difference in Beg Actual Beg Fund
Fund Balance from Balance from
Other Governmental Funds Projected to Actual 9/30/08 CAFR
Special Law Enforcement Fund Local #103
As approved by City Conmtission on 9/22/08 Public Hearing Item 501:
10 /1 /08 Budgeted Beginning Fund Balance $40,982 $8,711 549,693
FY '09 Budgeted Appropriation to (from) Fund Balance (522,050)
9/30/09 Budgeted Ending Fund Balance $18,932
Amendments to be approved tonight to Original FY 2008 -2009 Budget (as approved on 9/22/08):
Difference in Beginning Fund Balance from projected to actual as shown in 9/30/08 CAFR $8,711
3.9.09 Consent 201; Tahoe vehicle purchase 529 421
Confiscated property revenue 5 1 3 528 I,
3.9.09 Consent 202; Donation Anti bullying Program (Seminole Schools) ($800)
1.26.09 Consent 602; lockbox (52,500),
1.26.09 Consent 202; bite suit, rifle ($5,526)
Revisions to Original Budgeted Fund Balance ($16,008)
REVISED 9/30/09 Budgeted Ending Fund Balance 2 924
Transportation Improvement Fund #104
As approved by City Commission on 9/22/08 Public Hearing Item 501:
10/1/08 Budgeted Beginning Fund Balance $274,678 $61,102 $335,780
FY '09 Budgeted Appropriation to (from) Fund Balance ($102,430)
9/30/09 Budgeted Ending Fund Balance 5172
Amendments to be approved tonight to Original FY 2008 -2009 Budget (as approved on 9/22/08):
Difference in Beginning Fund Balance from projected to actual as shown in 9/30/08 CAFR $61,102
Reduce Local Option Revenue per LCIR ($32,190)
Remove transfer out [o #311 Construction Fund $100,000
Revisions to Original Budgeted Fund Balance $128,912
REVISED 9/30/09 Budgeted Ending Fund Balance 5301,160
Solid Waste/Recycling Fund 6107
As approved by City Commission on 9/22/08 Public Hearing Item 501:
10 /1 /08 Budgeted Beginning Fund Balance 5937,268 ($28,815) $908,453
FY '09 Budgeted Appropriation to (from) Fund Balance $127,379
9/30/09 Budgeted Ending Fund Balance 51,064,647
Amendments to be approved tonight to Original FY 2008 -2009 Budget (as approved on 9/22/08):
Difference in Beginning Fund Balance from projected to actual as shown in 9/30/08 CAFR (528,815)
Decrease franchise, recycling and solid waste revenue
($114,000)
Reduce transfer to Storm Reserve expenditure budget $5,000
Reduce disposal cost expenditure budget $38,000
Increase operating supplies and solidwaste utility ($57,500)
True up of'tronsfers ou!' for actual cost share for IS- Records Mgmt $427
Revisions to Original Budgeted Fund Balance ($156,888)
REVISED 9/30/09 Budgeted Ending Fund Balance 5907,759
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11.23.09_COMM_Consent 203_Attachment_2
Attachment 2 Budget Amendment Summary (Resolution 2009 -55)
11/23/09; Consent 203 Difference in Beg Actual Beg Fund
Fund Balance from Balance from
Other Governmental Funds Projected to Actual 9/30/08 CAFR
Special Law Enforcement Trust Fund Federal #108
As approved by City Commission on 9/22/08 Public Hearing Item 501:
10/1/08 Budgeted Beginning Fund Balance $26,279 $27,017 $53,296
FY '09 Budgeted Appropriation to (from) Fund Balance ($14,200)
9/30/09 Budgeted Ending Fund Balance $12,079
Amendments to be approved tonight to Original FY 2008 -2009 Budget (as approved on 9/22/08):
Difference in Beginning Fund Balance from projected to actual as shown in 9/30/08 CAFR $27,017
3 C onsen t 201 T a h oe ve p urchase (829,421)
7.27.09 Consent 205; NOPE Program ($2,215)
Confiscated Federal revenues $4,800
Revisions to Original Budgeted Fund Balance $181
REVISED 9/30/09 Budgeted Ending Fund Balance $12,260
Emergency Disaster Relief Fund #109
As approved by City Commission on 9/22/08 Public Hearing Item 501:
10/1/08 Budgeted Beginning Fund Balance $739,394 ($18,473) $720,921
FY '09 Budgeted Appropriation to (from) Fund Balance $11,000
9/30/09 Budgeted Ending Fund Balance $750,394
Amendments to be approved tonight to Original FY 2008 -2009 Budget (as approved on 9/22/08):
Difference in Beginning Fund Balance from projected to actual as shown in 9/30/08 CAFR ($18,473)
Interest revenue -align budget with actuals ($8,200)
Increase expenditure budget for arbitrage calculation and legal services related to FEMA appeal ($4,500)
Increase expenditure budget for potential liability related to FEMA close -out, Grubbs litigation (fy
2009 accrual) ($600,000)
Revisions to Original Budgeted Fund Balance ($631,173)
REVISED 9/30/09 Budgeted Ending Fund Balance $119,221
Arbor Fund 9110
As approved by City Commission on 9/22/08 Public Hearing Item 501:
10/1/08 Budgeted Beginning Fund Balance $102,456 $141,015 $243,471
FY '09 Budgeted Appropriation to (from) Fund Balance $141,960
9/30/09 Budgeted Ending Fund Balance $244,416
Amendments to be approved tonight to Original FY 2008 -2009 Budget (as approved on 9/22/08):
Difference in Beginning Fund Balance from projected to actual as shown in 9/30/08 CAFR $141,015
Decrease grant revenue budget for that portion that was accrued in FY 2008 ($117,000)
Increase grant expenditure budget for costs still to be incurred related to completion of grant project
(SR 434 Median Landscaping) (825,000)
Revisions to Original Budgeted Fund Balance (8985)
REVISED 9/30/09 Budgeted Ending Fund Balance $243,431
11.23.09_COMM_Consent 203_Attachment_2
Attachment 2 Budget Amendment Summary (Resolution 2009 -55)
11/23/09; Consent 203 Difference in Beg Actual Beg Fund
Fund Balance from Balance from
Other Governmental Funds Projected to Actual 9/30/08 CAFR
HOA Project Fund 9112
As approved by City Commission on 9/22/08 Public Hearing Item 501:
10/1/08 Budgeted Beginning Fund Balance $5,707 ($199) $5,508
FY '09 Budgeted Appropriation to (from) Fund Balance ($5,707)
9/30/09 Budgeted Ending Fund Balance $0
Amendments to be approved tonight to Original FY 2008 2009 Budget (as approved on 9/22/08):
Difference in Beginning Fund Balance from projected to actual as shown in 9/30/08 CAFR ($199)
Decrease budgeted refund to HOA due to actual beginning fund balance less than originally budgeted $199
Revisions to Original Budgeted Fund Balance $0
REVISED 9/30/09 Budgeted Ending Fund Balance
Note although the budgeted ending fund balance reflects zero this will not be the case, as the
current appropriation includes a budgeted expenditure which serves to reserve $5,525 of the funds.
Storm Reserve Fund #114
As approved by City Commission on 9/22/08 Public Hearing Item 501:
10/1/08 Budgeted Beginning Fund Balance $336,589 $10,895 5347,484
FY '09 Budgeted Appropriation to (from) Fund Balance $144,100
9/30/09 Budgeted Ending Fund Balance $480,689
Amendments to be approved tonight to Original FY 2008 2009 Budget (as approved on 9/22/08):
Difference in Beginning Fund Balance from projected to actual as shown in 9/30/08 CAFR $10,895
PO Rollover Disaster Recovery Tropical Storm Fay Beck (PO 81290) ($10,457)
Tropical Storm Faye Disaster Recovery rollover from 2008 to 2009 ($47,800)
Appropriate add'l funds related to Tropical Storm Fay ($6,019)
Federal Grant Tropical Storm Fay $14,200
State Grant Tropical Storm Fay $2,350
Insurance proceeds related to lightning strike $3,028
Expenditure budget related to lightning strike ($3,028)
Add'I expenditure budget related to damage at Central Winds Park (TS Fay) ($7,500)
Reduce budgeted transfer in from Solid Waste fund ($5,000)
Reduce interest revenue ($5,000)
Revisions to Original Budgeted Fund Balance ($54,331)
REVISED 9/30/09 Budgeted Ending Fund Balance $426,358
Road Improvements Fund 9115
As approved by City Commission on 9/22/08 Public Hearing Item 501:
10/1/08 Budgeted Beginning Fund Balance $930,581 $344,025 $1,274,606
FY '09 Budgeted Appropriation to (from) Fund Balance ($735,065)
9/30/09 Budgeted Ending Fund Balance $195,516
Amendments to be approved tonight to Original FY 2008 -2009 Budget (as approved on 9/22/08):
Difference in Beginning Fund Balance from projected to actual as shown in 9/30/08 CAFR 5344,025
Reduce Sales Tax Reimbursement Revenue timing issue FY 2010 not FY 2009 ($3,200,000)
Reduce expenditure budget as a consequence of Sales Tax Reimbursement timing $2,865,000
Remove grant revenue (419/Wade) ($360,000)
Reduce expenditure budget related to (419/Wade) project $285,000
Remove transfer out for Town Center Trail and Infrastructure $300,000
Reduce transfer out for Capital Projects Coordinator $51,941
PO Rollover 981313 Chinchor ($9,389)
Revisions to Original Budgeted Fund Balance $276,577
REVISED 9/30/09 Budgeted Ending Fund Balance $472,093
11 .23.09 COMM Consent 203 Attachment 2
Attachment 2 Budget Amendment Summary (Resolution 2009 -55)
11/23/09; Consent 203 Difference in Beg Actual Beg Fund
Fund Balance from Balance from
Other Governmental Funds Projected to Actual 9/30/08 CAFR
Veteran's Memorial Fund 8116
As approved by City Commission on 9/22/08 Public Hearing Item 501:
10 /1 /08 Budgeted Beginning Fund Balance $0 $14,867 514,867
FY '09 Budgeted Appropriation to (from) Fund Balance
9/30/09 Budgeted Ending Fund Balance $0
Amendments to be approved tonight to Original FY 2008 -2009 Budget (as approved on 9/22/08):
Difference in Beginning Fund Balance from projected to actual as shown in 9/30/08 CAFR $14,867
Donations $9,000
Expenditure budget offsetting donations ($2,746)
Residual equity transfer from 9305 Fund (Veteran's Memorial capital budget) $796
Appropriate residual equity transfer for repair and maintenance expenditures ($796)
Revisions to Original Budgeted Fund Balance $21,121
REVISED 9/30/09 Budgeted Ending Fund Balance $21,121
HOA Projects Streetbahts Sicns (non escrow) #117
As approved by City Commission on 9/22/08 Public Hearing Item 501:
10/1/08 Budgeted Beginning Fund Balance $0 $0
FY 09 Budgeted Appropriation to (from) Fund Balance
9/30/09 Budgeted Ending Fund Balance $0
Amendments to be approved tonight to Original FY 2008 -2009 Budget (as approved on 9/22/08):
Difference in Beginning Fund Balance from projected to actual as shown in 9/30/08 CAFR 50
HOA proceeds for decorative streetsign upgrades Winding Hollow $20,800
Expenditure budget for decorative streetsign upgrades Winding Hollow ($20,800)
Revisions to Original Budgeted Fund Balance
REVISED 9/30/09 Budgeted Ending Fund Balance $0
Transportation Impact Fee Fund 9140
As approved by City Commission on 9/22/08 Public Hearing Bern 501:
10/1/08 Budgeted Beginning Fund Balance $345,062 ($155,089) $189,973
FY '09 Budgeted Appropriation to (from) Fund Balance 5347,450
9/30/09 Budgeted Ending Fund Balance $692,512
Amendments to be approved tonight to Original FY 2008 -2009 Budget (as approved on 9/22/08):
Difference in Beginning Fund Balance from projected to actual as shown in 9/30/08 CAFR ($155,089)
Reduced impact fee revenues housing downturn (residential) ($325,200)
Reduced impact fee revenues housing downturn (commercial) ($329,500)
Reduced expenditures as a result of housing downturn $219,000
Revisions to Original Budgeted Fund Balance ($590,789)
REVISED 9/30/09 Budgeted Ending Fund Balance $101,723
Public Facilities Impact Fee Fund 9145
As approved by City Commission on 9/22/08 Public Hearing Item 501:
10/1/08 Budgeted Beginning Fund Balance $404,292 (531,152) $373,140
FY '09 Budgeted Appropriation to (from) Fund Balance $133,100
9/30/09 Budgeted Ending Fund Balance 5537,392
Amendments to be approved tonight to Original FY 2008 -2009 Budget (as approved on 9/22/08):
Difference in Beginning Fund Balance from projected to actual as shown in 9/30/08 CAFR ($31,152)
Reduced impact fee revenues housing downturn (residential) ($62,000)
Reduced impact fee revenues housing downturn (commercial) ($64,000)
Reduce interest revenue budget ($6,000)
Revisions to Original Budgeted Fund Balance ($163,152)
REVISED 9/30/09 Budgeted Ending Fund Balance $374,240
11.23.09_COMM_Consent 203_Attachment_2
Attachment 2 Budget Amendment Summary (Resolution 2009 -55)
11/23/09; Consent 203 Difference in Beg Actual Beg Fund
Fund Balance from Balance from
Other Governmental Funds Projected to Actual 9/30/08 CAFR
Police Impact Fee Fund #150
As approved by City Commission on 9/22/08 Public Hearing Item 501:'
10 /1 /08 Budgeted Beginning Fund Balance $156,792 ($26,466) $130,326
FY '09 Budgeted Appropriation to (from) Fund Balance $66,663
9/30/09 Budgeted Ending Fund Balance $223,455
Amendments to be approved tonight to Original FY 2008 -2009 Budget (as approved on 9/22/08):
Difference in Beginning Fund Balance from projected to actual as shown in 9/30/08 CAFR ($26,466)
Reductions to impact fee revenues housing downturn (residential) ($55,000)
Reductions to impact fee revenues housing downturn (commercial) ($34,000)
Remove expenditure budget for non capital items $8,710
Increase transfer in revenue for accrued interest from fund #314 (HMGP Fund) $3,424
Revisions to Original Budgeted Fund Balance ($103,332)
REVISED 9/30/09 Budgeted Ending Fund Balance $120,123
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Parks Impact Fee Fund #155
As approved by City Commission on 9/22/08 Public Hearing Item 501:
10/1/08 Budgeted Beginning Fund Balance 814,152 ($11,403) $2,749
FY '09 Budgeted Appropriation to (from) Fund Balance $138,500
9/30/09 Budgeted Ending Fund Balance $152,652
Amendments to be approved tonight to Original FY 2008 -2009 Budget (as approved on 9/22/08):
Difference in Beginning Fund Balance from projected to actual as shown in 9/30/08 CAFR ($11,403)
Reductions to impact fee revenues housing downturn (residential) ($187,200)
Remove expenditure budget for Central Winds Expansion (grant refused) $50,000
Increase transfer in revenue for accrued interest from fund #314 (HMGP Fund) $1,330
Establish transfer in revenue from Senior Center Expansion Fund residual equity $3,412
Reduce interest revenue budget ($1,300)
Revisions to Original Budgeted Fund Balance ($145,161)
REVISED 9/30/09 Budgeted Ending Fund Balance $7,491
Fire Impact Fee Fund #160
As approved by City Commission on 9/22/08 Public Hearing Item 501:
10/1/08 Budgeted Beginning Fund Balance $1,034,231 ($54,189) $980,042
FY '09 Budgeted Appropriation to (from) Fund Balance $217,200
9/30/09 Budgeted Ending Fund Balance $1,251,431
Amendments to be approved tonight to Original FY 2008 -2009 Budget (as approved on 9/22/08):
Difference in Beginning Fund Balance from projected to actual as shown in 9/30/08 CAFR ($54,189)
Reductions to impact fee revenues housing downturn (residential)
($110,000)
Reductions to impact fee revenues housing downturn (commercial) (890,000)
Reduce interest revenue budget ($14,000)
Revisions to Original Budgeted Fund Balance ($268,189)
REVISED 9/30/09 Budgeted Ending Fund Balance $983,242
Medical Transport Services Fund #170
As approved by City Commission on 9/22/08 Public Hearing Item 501:
10/1/08 Budgeted Beginning Fund Balance $671,742 ($96,937) $574,805
FY '09 Budgeted Appropriation to (from) Fund Balance $4,846
9/30/09 Budgeted Ending Fund Balance $676,588
Amendments to be approved tonight to Original FY 2008 -2009 Budget (as approved on 9/22/08):
Difference in Beginning Fund Balance from projected to actual as shown in 9/30/08 CAFR ($96,937)
Reduce interest revenue budget ($8,000)
Revisions to Original Budgeted Fund Balance ($104,937)
REVISED 9/30/09 Budgeted Ending Fund Balance $571,651
11.23.09_COMM_Consent 203_Attachment_2
Attachment 2 Budget Amendment Summary (Resolution 2009 -55)
11/23/09; Consent 203 Difference in Beg Actual Beg Fund
Fund Balance from Balance from
Other Governmental Funds Projected to Actual 9/30/08 CAFR
Public and Communication Services Tax Fund #172
As approved by City Commission on 9/22/08 Public Hearing Item 501:
10 /1 /08 Budgeted Beginning Fund Balance $0 $6,388 $6,388
FY '09 Budgeted Appropriation to (from) Fund Balance
9/30/09 Budgeted Ending Fund Balance
Amendments to be approved tonight to Original FY 2008 -2009 Budget (as approved on 9/22/08):
Difference in Beginning Fund Balance from projected to actual as shown in 9/30/08 CAFR $6,388
Decrease Electricity tax revenues ($6,388)
Revisions to Original Budgeted Fund Balance
REVISED 9/30/09 Budgeted Ending Fund Balance
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Electric Franchise Fee Fund #174
As approved by City Commission on 9/22/08 Public Hearing Item 501:
10 /1 /08 Budgeted Beginning Fund Balance $0 $0
FY '09 Budgeted Appropriation to (from) Fund Balance
9/30/09 Budgeted Ending Fund Balance 50
Amendments to be approved tonight to Original FY 2008 -2009 Budget (as approved on 9/22/08):
Difference in Beginning Fund Balance from projected to actual as shown in 9/30/08 CAFR $0
Increase electricity franchise fee revenue $103,621
Increase transfer [o General Fund ($103,621)
Revisions to Original Budgeted Fund Balance
REVISED 9/30/09 Budgeted Ending Fund Balance
TLBD Debt Service Fund #182
As approved by City Commission on 9/22/08 Public Hearing Item 501:
10/1/08 Budgeted Beginning Fund Balance $186,407 ($590) $185,817
FY '09 Budgeted Appropriation to (from) Fund Balance $3,259
9/30/09 Budgeted Ending Fund Balance $189,666
Amendments to be approved tonight to Original FY 2008 -2009 Budget (as approved on 9/22/08):
Difference in Beginning Fund Balance from projected to actual as shown in 9/30/08 CAFR (5590)
Reduce interest revenue budget
Reduce net expenditure budget $1,344
Revisions to Original Budgeted Fund Balance ($1,391)
REVISED 9/30/09 Budgeted Ending Fund Balance $188,275
TLBD Maintenance Fund #184
As approved by City Commission on 9/22/08 Public Hearing Item 501:
10/1/08 Budgeted Beginning Fund Balance 5400,345 $1,195 $401,540
FY '09 Budgeted Appropriation to (from) Fund Balance ($46,025)
9/30/09 Budgeted Ending Fund Balance $354,320
Amendments to be approved tonight to Original FY 2008 -2009 Budget (as approved on 9/22/08):
Difference in Beginning Fund Balance from projected to actual as shown in 9/30/08 CAFR $1,195
Decrease transfer to General insurance premium less than budget $620
Decrease transfer to General meeting frequency reduced $2,350
Vertex Settlement $12,500
Expenditure budget related to Vertex proceeds ($12,500)
Insurance proceeds lightning strike $1,755
Expenditure budget related to lightning strike ($1,755)
Revisions to Original Budgeted Fund Balance $4,165
REVISED 9/30/09 Budgeted Ending Fund Balance $358,485
11.23.09_COMM_Consent 203_Attachment_2
Attachment 2 Budget Amendment Summary (Resolution 2009 -55)
11/23/09; Consent 203 Difference in Beg Actual Beg Fund
Fund Balance from Balance from
Other Governmental Funds Projected to Actual 9/30/08 CAFR
Oak Forest Maintenance Fund #191
As approved by City Commission on 9/22/08 Public Hearing Item 501:
10/1/08 Budgeted Beginning Fund Balance $21,998 $2,684 $24,682
FY '09 Budgeted Appropriation to (from) Fund Balance ($828)
9/30/09 Budgeted Ending Fund Balance $21,170
Amendments to be approved tonight to Original FY 2008 -2009 Budget (as approved on 9/22/08):
Difference in Beginning Fund Balance from projected to actual as shown in 9/30/08 CAFR $2,684
Insurance proceeds traffic accident $2,600
Traffic accident expenditure budget ($2,600)
Decrease net transfer to General Fund for insurance premium, UB coordinator $273
Revisions to Original Budgeted Fund Balance $2,957
REVISED 9/30/09 Budgeted Ending Fund Balance $24,127
Oak Forest Maintenance Fund #192
As approved by City Commission on 9/22/08 Public Hearing Bern 501:
10/1/08 Budgeted Beginning Fund Balance $3,676 $368 54,044
FY '09 Budgeted Appropriation to (from) Fund Balance ($1,020)
9/30/09 Budgeted Ending Fund Balance 52,656
Amendments to be approved tonight to Original FY 2008 -2009 Budget (as approved on 9/22/08):
Difference in Beginning Fund Balance from projected to actual as shown in 9/30/08 CAFR $368
Decrease equity transfer from Oak Forest Capital (51,940)
Net reductions in expenditure budget (principal, consulting) $1,940
Revisions to Original Budgeted Fund Balance $368
REVISED 9/30/09 Budgeted Ending Fund Balance $3,024
71..a` fi' t e
2003 Debt Service Fund 9206
As approved by City Commission on 9/22/08 Public Hearing Item 501:
10 /1 /08 Budgeted Beginning Fund Balance $782,243 $375 $782,618
FY '09 Budgeted Appropriation to (from) Fund Balance (510,250)
9/30/09 Budgeted Ending Fund Balance $771,993
Amendments to be approved tonight to Original FY 2008 -2009 Budget (as approved on 9/22/08):
Difference in Beginning Fund Balance from projected to actual as shown in 9/30/08 CAFR $375
Reduce interest revenue budget ($9,000)
Revisions to Original Budgeted Fund Balance ($8,625)
REVISED 9/30/09 Budgeted Ending Fund Balance $763,368
TLBD Debt Service Fund 8213
As approved by City Commission on 9/22/08 Public Hearing Item 501:
10/1/08 Budgeted Beginning Fund Balance $468 $465 $933
FY '09 Budgeted Appropriation to (from) Fund Balance $8,394
9/30/09 Budgeted Ending Fund Balance 58,862
Amendments to be approved tonight to Original FY 2008 -2009 Budget (as approved on 9/22/08):
Difference in Beginning Fund Balance from projected to actual as shown in 9/30/08 CAFR $465
Decrease equity transfer from TLBD Phase II Capital $37,801 li
Increase principal pay -off ($37,801) l
Revisions to Original Budgeted Fund Balance $465
REVISED 9/30/09 Budgeted Ending Fund Balance $9,327
11 .23.09 COMM Consent 203 Attachment 2
Attachment 2 Budget Amendment Summary (Resolution 2009 -55)
11/23/09; Consent 203 Difference in Beg Actual Beg Fund
Fund Balance from Balance from
Other Governmental Funds Projected to Actual 9/30/08 CAFR
1999 Debt Service Fund #215
As approved by City Commission on 9/22/08 Public Hearing Item 501:
10/1/08 Budgeted Beginning Fund Balance $117,050 ($2,950) $114,100
FY '09 Budgeted Appropriation to (from) Fund Balance $5,200
9/30/09 Budgeted Ending Fund Balance $122,250
Amendments to be approved tonight to Original FY 2008 -2009 Budget (as approved on 9/22/08):
Difference in Beginning Fund Balance from projected to actual as shown in 9/30/08 CAFR ($2,950)
Reduce interest revenue budget (51,000)
Revisions to Original Budgeted Fund Balance (53,950)
REVISED 9 /30/09 Budgeted Ending Fund Balance $118,300
W
Central Winds GO Debt Service Fund #225
As approved by City Commission on 9/22/08 Public Hearing Item 501:
10/1/08 Budgeted Beginning Fund Balance $44,722 $1,532 $46,254
FY '09 Budgeted Appropriation to (from) Fund Balance ($8,333)
9/30/09 Budgeted Ending Fund Balance 536,389
Amendments to be approved tonight to Original FY 2008 -2009 Budget (as approved on 9/22/08):
Difference in Beginning Fund Balance from projected to actual as shown in 9/30/08 CAFR $1,532
Reduce interest revenue budget (51,800)
Reduce Ad Valorem revenue budget to align with actuals ($1,200)
Revisions to Original Budgeted Fund Balance ($1,468)
REVISED 9/30/09 Budgeted Ending Fund Balance $34,921
1999 Construction Capital Project Fund #305
As approved by City Commission on 9/22/08 Public Hearing Item 501:
10/1/08 Budgeted Beginning Fund Balance $995,550 $24,210 $1,019,760
FY '09 Budgeted Appropriation to (from) Fund Balance (5995,550)
9/30/09 Budgeted Ending Fund Balance 5
Amendments to be approved tonight to Original FY 2008 -2009 Budget (as approved on 9/22/08):
Difference in Beginning Fund Balance from projected to actual as shown in 9/30/08 CAFR $24,210
Rollover of budget related to Veteran's Memorial unfinished at 9/30/08 (524,210)
Reduce transfer out for Capital Projects Coordinator 511,459
Revisions to Original Budgeted Fund Balance $11,459
REVISED 9/30/09 Budgeted Ending Fund Balance $11,459
Revolving Rehabilitation Capital Project Fund #306
As approved by City Commission on 9/22/08 Public Hearing Item 501:
10/1/08 Budgeted Beginning Fund Balance $1,029,002 ($21,215) 51,007,787
FY '09 Budgeted Appropriation to (from) Fund Balance $5,280
9/30/09 Budgeted Ending Fund Balance $1,034,282
Amendments to be approved tonight to Original FY 2008 -2009 Budget (as approved on 9/22/08):
Difference in Beginning Fund Balance from projected to actual as shown in 9/30/08 CAFR ($21,215)
Warranty proceeds $2,980
Repairs related to product failure ($2,980)
Reduce interest revenue (512,500)
Revisions to Original Budgeted Fund Balance ($33,715)
REVISED 9/30/09 Budgeted Ending Fund Balance $1,000,567
11 .23.09 COMM Consent 203 Attachment 2
Attachment 2 Budget Amendment Summary (Resolution 2009 -55)
11/23/09; Consent 203 Difference in Beg Actual Beg Fund
Fund Balance from Balance from
Other Governmental Funds Projected to Actual 9/30/08 CAFR
Oak Forest Capital Fund 9309
As approved by City Conunission on 9/22/08 Public Hearing Item 501:
10/1/08 Budgeted Beginning Fund Balance $17,347 ($1,824) $15,523
FY '09 Budgeted Appropriation to (from) Fund Balance (517,347)
9/30/09 Budgeted Ending Fund Balance
Amendments to be approved tonight to Original FY 2008 -2009 Budget (as approved on 9/22/08):
Difference in Beginning Fund Balance from projected to actual as shown in 9/30/08 CAFR ($1,824)
Decrease equity transfer to Oak Forest Debt Service Fund $1,940
Reduce interest revenue (5116)
Revisions to Original Budgeted Fund Balance $0
REVISED 9/30/09 Budgeted Ending Fund Balance 50
Utility/Public Works Facility Capital Project Fund 8311
As approved by City Commission on 9/22/08 Public Hearing Item 501:
10 /1 /08 Budgeted Beginning Fund Balance $1,538,218 (57,973) $1,530,245
FY '09 Budgeted Appropriation to (from) Fund Balance (51,538,218)
9/30/09 Budgeted Ending Fund Balance
Amendments to be approved tonight to Original FY 2008 -2009 Budget (as approved on 9/22/08):
Difference in Beginning Fund Balance from projected to actual as shown in 9/30/08 CAFR ($7,973)
Reduce transfers in from Stormwater and Transportation Improvement Funds ($200,000)
Reduce expenditure budget for Utility/PW Facility $207,973
Revisions to Original Budgeted Fund Balance
REVISED 9/30/09 Budgeted Ending Fund Balance $0
TLBD Phase II Improvements Fund 8313
As approved by City Commission on 9/22/08 Public Hearing Item 501:
10/1/08 Budgeted Beginning Fund Balance $37,275 $448 $37,723
FY '09 Budgeted Appropriation to (from) Fund Balance (537,245)
9/30/09 Budgeted Ending Fund Balance $30
Amendments to be approved tonight to Original FY 2008 -2009 Budget (as approved on 9/22/08):
Difference in Beginning Fund Balance from projected to actual as shown in 9/30/08 CAFR $448
Decrease interest revenue (5202)
Net increase to expenditure budget (residual equity to TLBD Phase II Debt Service) ($276)
Revisions to Original Budgeted Fund Balance (530)
REVISED 9/30/09 Budgeted Ending Fund Balance 50
HMGP Capital Project Fund 8314
As approved by City Commission on 9/22/08 Public Hearing Item 501:
10/1/08 Budgeted Beginning Fund Balance $5,328 ($652) $4,676
FY '09 Budgeted Appropriation to (from) Fund Balance $50
9/30/09 Budgeted Ending Fund Balance $5,378
Amendments to be approved tonight to Original FY 2008 -2009 Budget (as approved on 9/22/08):
Difference in Beginning Fund Balance from projected to actual as shown in 9/30/08 CAFR (5652)
Increase interest revenue $28
Transfer out to Parks Impact (interest revenue) ($1,330)
Transfer out to Police Impact (interest revenue) ($3,424)
Revisions 10 Original Budgeted Fund Balance (55,378)
REVISED 9/30/09 Budgeted Ending Fund Balance
0
11.23.09_COMM_Consent 203_Attachment_2
Attachment 2 Budget Amendment Summary (Resolution 2009 -55)
11/23/09; Consent 203 Difference in Beg Actual Beg Fund
Fund Balance from Balance from
Other Governmental Funds Projected to Actual 9/30/08 CAFR
Trotwood Improvements Fund #315
As approved by City Commission on 9/22/08 Public Hearing Item 501:
10/1/08 Budgeted Beginning Fund Balance $283,278 ($60,478) $222,800
FY '09 Budgeted Appropriation to (from) Fund Balance ($267,627)
9/30/09 Budgeted Ending Fund Balance 515,651
Amendments to be approved tonight to Original FY 2008 -2009 Budget (as approved on 9/22/08):
Difference in Beginning Fund Balance from projected to actual as shown in 9/30/08 CAFR ($60,478)
Increase budgeted transfer in from General Fund for Trotwood completion, if needed $50,000
Increase interest revenue $386
Increase to Trotwood Improvement expenditure budget ($5,559)
Revisions to Original Budgeted Fund Balance (515,651)
REVISED 9/30/09 Budgeted Ending Fund Balance $0
Senior Center Expansion Capital Project Fund 6316
As approved by City Commission on 9/22/08 Public Hearing Item 501:
10/1/08 Budgeted Beginning Fund Balance 53,458 ($185) $3,273
FY '09 Budgeted Appropriation to (from) Fund Balance $50
9/30/09 Budgeted Ending Fund Balance 53,508
Amendments to be approved tonight to Original FY 2008 -2009 Budget (as approved on 9/22/08):
Difference in Beginning Fund Balance from projected to actual as shown in 9/30/08 CAFR (5185)
Increase interest revenue $89
Transfer to Parks Impact transfer of residual equity (partial refund of previous funding) (53,412)
Revisions to Original Budgeted Fund Balance ($3,508)
REVISED 9/30/09 Budgeted Ending Fund Balance $0
11 .23.09 COMM Consent 203 Attachment 2
i I
Attachment 2 Budget Amendment Summary (Resolution 2009 -55)
11/23/09; Consent 203
Enterprise Funds
Difference in Actual Ending
Capital Assets Beg Fund Bal Fund Balance as
(Note As enterprise funds, the following 'fund balances' are technically not their fund balances but rather a (net of related from projected shown in the
projection of their year -end net assets less net capital.) debt) to actual 9/30/08 CAFR
Water and Sewer Utility Fund Operating #3600):
As approved by City Commission on 9/22/08 Public Hearing Item 501:
10/1/08 Budgeted Beginning Fund Balance $7,306,879 $8,985,227 ($2,043,532) $14,248,574
FY '09 Budgeted Appropriation to (from) Fund Balance ($1,387,905)
9/30/09 Budgeted Ending Fund Balance $5,918,974
Amendments to be approved tonight to Original FY 2008 -2009 Budget (as approved on 9/22/08):
Difference in Beginning Fund Balance from projected to actual as shown in 9/30/08 CAFR ($2,043,532)
True up of 'transfers in' for actual cost share for IS (Records Mgmt, Kiva/GIS, Special $34,477
True up of 'transfers in' for actual cost share for Finance Utility Billing $44,981
True up of 'transfers in' for actual cost share for Operator /Cap Proj Coord/Stormwater $11,069
PO Rollovers #82578, 82712, 83449, 81712, 82481 ($53,385)
Art Festival Expenditure $102
Art Festival Donation ($102)
Payroll correction inclusion of merit ($57,635)
Allocation of central phone lines ($362)
Revisions to Original Budgeted Fund Balance ($2,064,387)
REVISED 9/30/09 Budgeted Ending Fund Balance (exclusive of net capital) $3,854,587
Not requiring amendment:
Water and Sewer Renewal Replacement #3610) $718,942
Water and Sewer Revenue Generation #3620) $47,402
Water and Sewer 2000 Construction #3640) $418,143
Total Water Sewer "Fund Balance" (ties to CAFR) $15,433,061
72' 46111111111gik
Development Services Fund #420
As approved by City Commission on 9/22/08 Public Hearing Item 501:
10/1/08 Budgeted Beginning Fund Balance $991,051 $20,794 ($314,294) $697,551
FY '09 Budgeted Appropriation to (from) Fund Balance ($161,508)
9/30/09 Budgeted Ending Fund Balance $829,543
Amendments to be approved tonight to Original FY 2008 -2009 Budget (as approved on 9/22/08):
Difference in Beginning Fund Balance from projected to actual as shown in 9/30/08 CAFR ($314,294)
Reductions to permit- related revenue budget ($805,000)
Reductions to interest revenue budget ($10,000)
Reductions to expenditure budget $225,000
Establish potential transfer -in budget from General Fund (Due To to be establised on Balance
Sheet) $90,000
Art Festival Expenditure $150
Art Festival Donation ($150)
Adjustments for transfer true -ups (Operator, IS) $997
Allocation of central phone lines ($183)
Payroll correction inclusion of merit ($6,485)
Revisions to Original Budgeted Fund Balance ($819,965)
REVISED 9/30/09 Budgeted Ending Fund Balance (exclusive of net capital) $9,578
11 .23.09 COMM Consent 203 Attachment 2
Attachment 2 Budget Amendment Summary (Resolution 2009 -55)
11/23/09; Consent 203
Enterprise Funds
Difference in Actual Ending
Capital Assets Beg Fund Bal Fund Balance as
(Note As enterprise funds, the following 'fund balances' are technically not their fund balances but rather a (net of related from projected shown in the
projection of their year -end net assets less net capital.) debt) to actual 9/30/08 CAFR
Stormwater Utility Fund #430
As approved by City Commission on 9/22/08 Public Hearing Item 501:
10/1/08 Budgeted Beginning Fund Balance $702,242 $3,686,373 $122,173 $4,510,788
FY '09 Budgeted Appropriation to (from) Fund Balance ($272,989)
9/30/09 Budgeted Ending Fund Balance $429,253
Amendments to be approved tonight to Original FY 2008 -2009 Budget (as approved on 9/22/08):
Difference in Beginning Fund Balance from projected to actual as shown in 9/30/08 CAFR $122,173
PO Rollover #81761, 83923 ($33,459)
Traffic Accident Insurance Proceeds $1,600
Traffic Accident expenditure budget (rev neutral) ($1,600)
Consent 202; 11.24.08 Florida Yards and Neighborhoods Program ($3,000)
NRCS grant revenue budget Gee Creek $302,680
NRCS grant expenditure budget Gee Creek ($306,625)
Adjustments for transfer true -ups IS (Records Mgmt, Kiva/GIS, Special Projects) $813
Payroll correction inclusion of merit ($11,103)
NRCS grant revenue budget Tropical Storm Fay Watershed Program $185,000
NRCS grant expenditure budget Tropical Storm Fay Watershed Program ($220,000)
Adjustments for true -up of transfers in for Engineer $478
Consent 200; 4.27.09 Amendment to NRCS TS Fay Watershed grant revenues $7,500
Consent 200; 4.27.09 Amendment to NRCS TS Fay Watershed grant expenditures ($30,000)
Consent 202; 6.22.09 Replace Northern Way pipe ($36,550)
Revisions to Original Budgeted Fund Balance ($22,093)
REVISED 9/30/09 Budgeted Ending Fund Balance (exclusive of net capital) $407,160
11 .23.09 COMM Consent 203 Attachment 2
Attachment 3 Budget Amendment Summary (Resolution 2009 -55)
11/23/09; Consent 203
FY 09 Commission Other FY 09
Original Approved Revenue Requests Amended
Annual Interdepartmental Amendments to PO Neutral to Amend Annual
.Ip Budeet Tran r o Appropriation Rollovers Chances Appropriation Budget
General Fund Revenues Transfers 17,532,487 17,532,487
10.27.08 Consent 203; Insurance proceeds 5,000 5,000
July 4th event Revenue budget 5 17,000 17,000
5.26.09 Consent 200; Insurance proceeds 12,100 12,100
Concessions outsourced remove revenue budget (59,908) 5 (59,908)
7.13.09 Consent 207; Settlement with Nat'l Union Fire Insurance 85,000 85,000
True up of 'transfers in' for actual insurance premium costs (Oak Forest/TLBD) (893) (893)
Increase transfer from Electric Franchise Fee Fund S 103,621 103,621
Reductions to Traffic Light (5214,7061/Wireless 911 (54,500) revenues 5 (219,206) (219,206)
Reductions in Municipal Revenue Sharing (per LCIR) (119,384) S (119,384)
Reductions in Local Half Cent Revenues (per LCIR) (196,017) 5 (196,017)
True up of 'transfers in' for reimbursements from TLBD for reduced meeting frequency (52,350) (2,350)
Refund Chamber of Commerce donation Mardi Gras (52,044) (2,044)
Art Festival Revenues budget 67 67
True up of transfers in' for actual cost share for Finance Utility Billing (47,581) (47,581)
True up of 'transfers in' for actual cost share for IS Dep't S (36,970) 5 (36,970)
True up of'transfers in' for actual cost share for Capital Projects Coordinator (74,859) 5 (74,859)
True up of 'transfers in' for actual cost share for Operator 327 5 327
Insurance Settlements 10,840 10,840
Byrne Grant revenue in car cameras 9,276 5 9,276
Byrne Grant revenue video equipment 5 1,527 5 1,527
Donation for Banners 1,000 5 1,000
Parade Revenues budget 2,176 2,176
Hometown Harvest Revenues budget 4,700 4,700
Mardi Gras Revenues budget 8,698 8,698
Veteran Ceremony Revenues budget 5 10,000 10,000
Tree Lighting Revenues budget 10,895 5 10,895
General Fund Revenues Transfers 17,532,487 5 103,100 67 58,112 5 (638,264) 17,055,502
General Fund Expenditures
City Commission 1100 174,550 5 1,700 807 177,057
Various Boards 1110 8,945 (1,300) 7,645
City Manager 1200 5 303,188 186 5 81,937 5 385,311
City Clerk 1210 5 277,665 (186) 3,866 281,345
General Government Legal Services 1220 331,000 (7,500) 323,500
General Government Code Enforcement 1230
Finance 1300 528,385 43,667 10,424 582,476
General Service Human Resources 1310 109,439 S 1,911 5 111,350
General Service Purchasing 1330 68,307 S 1,796 70,103
Information Systems General 1340 654,426 (48,217) 9,803 616,012
Information Systems Special Projects 1341 136,588 48,186 $31,590 3,315 219,679
Information Systems Records Mgmt 1342 154,023 50,000 2,106 206,129
Information Systems KIVA /GIS 1343 200,682 S 31 2,027 202,740
General Service Administration 1350 S 114,643 (76,111) 38,532
Finance Utility Billing 1360 679,795 16,972 S 7,561 704,328
11.23.09_COMM_Consent 203_Attachment_3
Attachment 3 Budget Amendment Summary (Resolution 2009 -55)
11/23/09; Consent 203
FY09 Commission Other FY09
Original Approved Revenue Requests Amended
Annual Interdepartmental Amendments to PO Neutral to Amend Annual
Dent il Budeet Trans ers Appropriation Rollovers Changes Appropriation Burg( A'
Comm Development Administration 1510 S 248,868 19,915 93,912 S 362,695
Comm Development Planning 1515 147,091 2,185 0 149,276
Comm Development Development Review 1520 S 106,853 2,775 S 109,628
Comm Development Urban Beautification 1525 S 853,741 11,154 2,464 0 10,273 4,940 882,572
Comm Development Streetlighting 1526 0 453,000 453,000
General Government General 1900 S 388,795 7,500 5 (255,996) 140,299
General Service City Hall 1910 S 230,424 0 23,520 S (417) 253,527
General Service City Hall Operator 1915 39,954 S 895 5 40,849
General Service Risk Management 1920 464,100 S (2,893) 461,207
General Service Library 1930 500 500
Police Chief 2110 292,126 (1,982) 5,086 295,230
Police Criminal Investigations 2113 652,669 (2,935) 17,634 5 13,945 681,313
Police- Operations Support 2114 518,360 S 13,036 1787 2,041 10,142 545,366
Police Operations 2115 2,837,563 S (43,602) 21,093 817 12,026 53,492 2,881,389
Police Information Services 2116 1,200,884 5 856 20 24,213 1,225,973
Police Tech Services 2117 453,050 4,150 6,123 463,323
Police Code Enforcement 2118 432,368 800 S 17,634 44,512 495,314
Police Motorcycle 2119 316,449 1,845 1,389 408 7,006 S 327,097
Police Canine 2120 150,890 1,651 348 3,111 S 156,000
Police Professional Standards 2121 242,805 26,181 393 5,104 S 274,483
Fire Administration 2210 834 834
Fire Prevention 2230 S 649 649
Fire Operations 2240 S 11,763 S 50,000 61,763
Fire Training 2250 S 284 284
Public Works Administration 4410 S 207,870 3,602 211,472
Public Works -Roads ROW 4412 751,935 S 123,615 79 50 12,633 S 888,312
Public Works Fleet 4413 191,800 3,588 S 195,388
Public Works- Facilities 4414 66,392 1,399 8 67,791
Public Works Capital Projects 4415 81,166 (74,551) 6,615
P&R- Administration 7200 193,671 (800) 4,099 8 196,970
P&R Athletics 7210 213,289 900 18,943 4,854 237,986
P&R- Athletics League 7211 47,000 47,000
P&R Athletics Partnerships 7212 34,400 34,400
P&R Concessions 7220 84,824 (84,490) 334
P&R Parks Grounds 7230 1,157,337 (3,615) 1,697 S 517 10,655 1,166,591
P&R Programs 7240 S 216,301 (3,537) 27,484 2,197 242,445
P&R Seniors 7250 203,027 4,400 2,075 209,502
P&R- Senior Center Pool 7251 140,397 (585) 971 140,783
P&R Community Events 7260 S 3,237 20,850 3,627 32,384 43,868 103,966
P&R Hound Ground 7270 20,654 175 20,829
P&R- Splash Playgrounds 7280 64,573 1,341 S 65,914
General Fund Expenditures 17,460,292 S 284,831 173,148 58,112 S 48,693 18,025,076
Budgeted Approp to (from) Fund Balance 72,195 S (181,731) (173,081) (686,957) (969,574)
11.23.09_COMM_Consent 203_Attachment_3
RESOLUTION NUMBER 2009 -55
A RESOLUTION OF THE CITY COMMISSION OF THE CITY OF
WINTER SPRINGS FLORIDA, AMENDING THE FISCAL YEAR
2008 -2009 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 2008 -2009 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 23 day of November, 2009.
4,61
JOHN F. BUSH, Mayor
City of Winter Springs, Florida
Resolution 2009 -55
Page I of 2
ATTE T
LORENZO- LUACES, City Clerk
Approved as to legal form and sufficiency for
the City of Winter Springs only:
ANTHON . GARGANESE, City Attorney
City of Winter Springs, Florida
Resolution 2009 -55
Page 2 of 2
Attachment 2 - Budget Amendment Summary (Resolution 2009 -55) Beg Fund
11/23/09; Consent 203 Balance from Actual Beg Fund
Projected to Balance from 9/30/08
General Fund Actual CAFR
Funds not included in this summary do not require budget amendment
HELPFUL TOOLS: Comprehensive Annual Financial Report for the year ended September 30, 2008 as approved by City Commission on 4/13/2009
Item 300; Final Budget Fiscal Year 2008 -2009 as approved by City Commission on 9/22/08 Public Hearing 501.
General Fund #001:
As approved by City Commission on 9/22/08 Public Hearing Item 501:
10 /1 /08 Budgeted Beginning Fund Balance $8,575,828 $525,266 $9,101,094
FY '09 Budgeted Appropriation to (from) Fund Balance
9/30/09 Budgeted Ending Fund Balance $8,648,023
Amendments to be approved tonight to Original FY 2008 -2009 Budget (as approved on 9/22/08):
Difference in Beginning Fund Balance from projected to actual as shown in 9/30/08 CAFR $525,266
Commission Approved:
10.27.08 Consent 203; PD Vehicle Replacement less insurance proceeds ($16,093)
1.12.09 Regular 606; Financial Advisor PFM ($11,667)
3.23.09 Regular 605; Civic Center ($27,484)
12.8.08 Regular 600; Scottish Highlands ($11,400)
4.27.09 Regular 600; Forensic Audit (Phase 2) ($25,000)
2.23.09 Regular 600; Forensic Audit (Phase 1) ($7,000)
4.13.09 Regular 603; Banners ($10,154)
8.10.09 Consent 206; Hometown Harvest Oct 2009 ($9,450)
12.8.08 Reports 408; Goal - Setting workshop ($1,700)
7.13.09 Consent 207; Jesup's Reserve repair and settlement with Nat'l Union Fire Insurance ($38,615)
5.26.09 Consent 200; Vehicle replacement less insurance proceeds ($23,168)
Additional Appropriation to (from) Fund Balance (Comm Approved) ($181,731)
Fiscal Year '08 Purchase Order Rollovers:
A/C and Electrical Server Room (P0 84416) - 1341 ($31,590)
Records Management Outsourcing (P0 84763) - 1342 ($50,000)
Conference Room Chairs (PO 84764) - 1910 ($4,656)
EAR Based Amendments (PO 84548) - 1510 ($19,915)
Automated AR Process (P0 84762) - 1360 ($3,692)
Axis Bill Outsourcing (PO 80548) - 1360 ($1,500)
RemitPlus Project (PO 84769) - 1360 ($11,780)
Carrier AC Unit (PO 84284) - 1910 ($11,864)
Facade City Hall (PO 84723) - 1910 ($7,000)
ActiveNet Software (PO 84667) - 7210 ($18,943)
Hometown Harvest - rollover of budget from fiscal year 2008 for October 2008 event ($4,641)
Art Festival - rollover of fiscal year 2008 ($7,500)
Additional Appropriation to (from) Fund Balance (PO Rollovers) (5173,081)
11.23.09_COMM_Consent 203_Attachment_2
Attachment 2 - Budget Amendment Summary (Resolution 2009 -55) Beg Fund
11/23/09; Consent 203 Balance from Actual Beg Fund
Projected to Balance from 9/30/08
General Fund Actual CAFR
Revenue Neutral:
Byrne Grant revenue - in car cameras 59,276
Byrne Grant expenditures - in car cameras (59,276)
Parade event - Revenues budget 52,176
Parade event - Expenditure budget (52,176)
Byrne Grant revenue - video equipment $1,527
Byrne Grant expenditures - video equipment ($1,527)
Hometown Harvest event - Revenues budget 54,700
Hometown Harvest event - Expenditure budget (54,700)
Insurance Settlements revenue 51,993
Insurance Settlements expenditures (51,993)
Veterans' Memorial Ceremony event - Revenues budget 510,000
Veterans' Memorial Ceremony event - Expenditure budget (510,000)
Mardi Gras event - Revenues budget 58,698
Mardi Gras event - Expenditure budget ($8,698)
Additional Appropriation to (from) Fund Balance (Revenue Neutral) 50
Other:
True up of 'transfers in' for actual cost share for IS (Records Mgmt, Kiva/GIS, Special Projects) (536,970)
True up of 'transfers in' for actual cost share for Capital Projects Coordinator ($74,859)
True up of 'transfers in' for actual cost share for Finance - Utility Billing ($47,581)
Reduction to Finance Utility Billing budget 52,000
True up of 'transfers in' for actual cost share for Operator $327
True up of 'transfers out' for actual cost share for Stormwater Engineer (5159)
Reductions to Capital Projects Coordinator expenditure budget 576,200
Increase budget for Fire Dep't related to final consolidation (primarily add'] accrued sick/vacation offered to
offset issue with County pay cycle - Regular 606 9.22.09; retirement payout for Chief O'Brien) (550,000)
July 4th event - Revenues budget $17,000
July 4th event - Expenditure budget ($43,296)
Concessions outsourced - remove revenue budget ($59,908)
Concessions outsourced - remove excess expenditure budget 584,490
Reduce expenditure budget - reduction of Assessment/Board meeting frequency $3,928
True up of 'transfers in' for actual cost share for insurance premium (Oak Forest/TLBD) (5893)
Insurance premium reduction (Oak Forest/TLBD) $2,893
Overall reduction to City Hall telephone budget $545
Increase transfer from Electric Franchise Fee Fund $103,621
Reductions to Traffic Light ($214,706)/Wireless 911 ($4,500) revenues ($254,500)
Reductions in Municipal Revenue Sharing (per LCIR) ($119,384)
Reductions in Local Half Cent Revenues (per LCIR) ($196,017)
True up of 'transfers in' for reimbursements from TLBD for reduced meeting frequency ($2,350)
Refund Chamber of Commerce donation (52,044)
Transfer out of Contingency budget to appropriate Dep't ($255K 2009 merit to be distributed to appropriate
Dep'ts.) $256,379
Transfer in of Contingency budget ($256,379)
Establish potential transfer budget to Dev Services (Due From to be establised on Balance Sheet) (590,000)
Transfer of General Service Admin budget to City Manager 578,482
Transfer of General Service Admin budget to City Manager (578,482)
Additional Appropriation to (from) Fund Balance (Other) (5686,957)
Revisions to Original Budgeted Appropriation to (from) Fund Balance a
REVISED 9/30/09 Budgeted Ending Fund Balance $8,131,520
11.23.09_COMM_Consent 203_Attachment_2
Attachment 2 - Budget Amendment Summary (Resolution 2009 -55)
11/23/09; Consent 203 Difference in Beg Actual Beg Fund
Fund Balance from Balance from
Other Governmental Funds Projected to Actual 9/30/08 CAFR
Special Law Enforcement Fund - Load #103
As approved by City Commission on 9/22/08 Public Hearing Item 501:
10/1/08 Budgeted Beginning Fund Balance $40,982 58,711 $49,693
FY '09 Budgeted Appropriation to (from) Fund Balance ($22,050)
9/30/09 Budgeted Ending Fund Balance 518,932
Amendments to be approved tonight to Original FY 2008 -2009 Budget (as approved on 9/22/08):
Difference in Beginning Fund Balance from projected to actual as shown in 9/30/08 CAFR $8,711
3.9.09 Consent 201; Tahoe vehicle purchase ($29,421)
Confiscated property revenue $13,528
3.9.09 Consent 202; Donation - Anti- bullying Program (Seminole Schools) ($800)
1.26.09 Consent 602; lockbox ($2,500)
1.26.09 Consent 202; bite suit, rifle ($5,526)
Revisions to Original Budgeted Fund Balance ($16,008)
REVISED 9/30/09 Budgeted Ending Fund Balance $2,924
Transportation Improvement Fund 9104
As approved by City Commission on 9/22/08 Public Hearing Item 501:
10 /1 /08 Budgeted Beginning Fund Balance 8274,678 $61,102 $335,780
FY '09 Budgeted Appropriation to (from) Fund Balance ($102,430)
9/30/09 Budgeted Ending Fund Balance $172,248
Amendments to be approved tonight to Original FY 2008 -2009 Budget (as approved on 9/22/08):
Difference in Beginning Fund Balance from projected to actual as shown in 9/30/08 CAFR $61,102
Reduce Local Option Revenue per LCIR ($32,190)
Remove transfer out to #311 Construction Fund 5100,000
Revisions to Original Budgeted Fund Balance $128,912
REVISED 9/30/09 Budgeted Ending Fund Balance 5301,160
a eY
Solid Waste/Recycling Fund #107
As approved by City Commission on 9/22/08 Public Hearing Item 501:
10/1/08 Budgeted Beginning Fund Balance $937,268 ($28,815) 8908,453
FY '09 Budgeted Appropriation to (from) Fund Balance $127,379
9/30/09 Budgeted Ending Fund Balance 51, 064,647
Amendments to be approved tonight to Original FY 2008 -2009 Budget (as approved on 9/22/08):
Difference in Beginning Fund Balance from projected to actual as shown in 9/30/08 CAFR ($28,815)
Decrease franchise, recycling and solid waste revenue (8114,000)
Reduce transfer to Storm Reserve expenditure budget $5,000
Reduce disposal cost expenditure budget $38,000
Increase operating supplies and solidwaste utility ($57,500)
True up of 'transfers out' for actual cost share for IS- Records Mgmt $427
Revisions to Original Budgeted Fund Balance ($156,888)
REVISED 9/30/09 Budgeted Ending Fund Balance $907,759
11.23.09_COMM_Consent 203_Attachment_2
Attachment 2 - Budget Amendment Summary (Resolution 2009 -55)
11/23/09; Consent 203 Difference in Beg Actual Beg Fund
Fund Balance from Balance from
Other Governmental Funds Projected to Actual 9/30/08 CAFR
Special Law Enforcement Trust Fund - Federal #108
As approved by City Commission on 9/22/08 Public Hearing Item 501:
10 /1/08 Budgeted Beginning Fund Balance 526,279 527,017 553,296
FY '09 Budgeted Appropriation to (from) Fund Balance (514,200)
9/30/09 Budgeted Ending Fund Balance 512,079
Amendments to be approved tonight to Original FY 2008 -2009 Budget (as approved on 9/22/08):
Difference in Beginning Fund Balance from projected to actual as shown in 9/30/08 CAFR 527,017
3.9.09 Consent 201; Tahoe vehicle purchase (529,421)
7.27.09 Consent 205; NOPE Program ($2,215)
Confiscated Federal revenues 54,800
Revisions to Original Budgeted Fund Balance $181
REVISED 9/30/09 Budgeted Ending Fund Balance 512,260
Emeraencv & Disaster Relief Fund #109
As approved by City Commission on 9/22/08 Public Hearing Item 501:
10 /1 /08 Budgeted Beginning Fund Balance 5739,394 (518,473) 5720,921
FY '09 Budgeted Appropriation to (from) Fund Balance 511,000
9/30/09 Budgeted Ending Fund Balance 5750,394
Amendments to be approved tonight to Original FY 2008 -2009 Budget (as approved on 9/22/08):
Difference in Beginning Fund Balance from projected to actual as shown in 9/30/08 CAFR (518,473)
Interest revenue - align budget with actuals ($8,200)
Increase expenditure budget for arbitrage calculation and legal services related to FEMA appeal (54,500)
Increase expenditure budget for potential liability related to FEMA close -out, Grubbs litigation (fy
2009 accrual) (5600,000)
Revisions to Original Budgeted Fund Balance (5631,173)
REVISED 9/30/09 Budgeted Ending Fund Balance
Arbor Fund #110
As approved by City Commission on 9/22/08 Public Hearing Item 501:
10 /1 /08 Budgeted Beginning Fund Balance 5102,456 5141,015 5243,471
FY '09 Budgeted Appropriation to (from) Fund Balance 5141,960
9/30/09 Budgeted Ending Fund Balance 5244,416
Amendments to be approved tonight to Original FY 2008 -2009 Budget (as approved on 9/22/08):
Difference in Beginning Fund Balance from projected to actual as shown in 9/30/08 CAFR $141,015
Decrease grant revenue budget for that portion that was accrued in FY 2008 (51 17,000)
Increase grant expenditure budget for costs still to be incurred related to completion of grant project
(SR 434 Median Landscaping) (525,000)
Revisions to Original Budgeted Fund Balance (5985)
REVISED 9/30/09 Budgeted Ending Fund Balance 5243,431
11.23.09_COMM_Consent 203 Attachment_2
Attachment 2 - Budget Amendment Summary (Resolution 2009 -55)
11/23/09; Consent 203 Difference in Beg Actual Beg Fund
Fund Balance from Balance from
Other Governmental Funds Projected to Actual 9/30/08 CAFR
HOA Project Fund #112
As approved by City Commission on 9/22/08 Public Hearing Item 501:
10/1/08 Budgeted Beginning Fund Balance 55,707 ($199) S5,508
FY '09 Budgeted Appropriation to (from) Fund Balance ($5,707)
9/30/09 Budgeted Ending Fund Balance SO
Amendments to be approved tonight to Original FY 2008 -2009 Budget (as approved on 9/22/08):
Difference in Beginning Fund Balance from projected to actual as shown in 9/30/08 CAFR ($199)
Decrease budgeted refund to HOA due to actual beginning fund balance less than originally budgeted $199
Revisions to Original Budgeted Fund Balance $0
REVISED 9/30/09 Budgeted Ending Fund Balance ` SO
• Note - although the budgeted ending fund balance reflects zero this will not be the case, as the
current appropriation includes a budgeted expenditure which serves to reserve 55,525 of the funds.
Storm Reserve Fund #114
As approved by City Commission on 9/22/08 Public Hearing Item 501:
10 /1 /08 Budgeted Beginning Fund Balance 8336,589 $10,895 $347,484
FY '09 Budgeted Appropriation to (from) Fund Balance $144,100
9/30/09 Budgeted Ending Fund Balance $480,689
Amendments to be approved tonight to Original FY 2008 -2009 Budget (as approved on 9/22/08):
Difference in Beginning Fund Balance from projected to actual as shown in 9/30/08 CAFR $10,895
PO Rollover Disaster Recovery Tropical Storm Fay - Beck (PO 81290) ($10,457)
Tropical Storm Faye Disaster Recovery - rollover from 2008 to 2009 ($47,800)
Appropriate addi funds related to Tropical Storm Fay ($6,019)
Federal Grant - Tropical Storm Fay $14,200
State Grant - Tropical Storm Fay $2,350
Insurance proceeds related to lightning strike $3,028
Expenditure budget related to lightning strike ($3,028)
Addl expenditure budget related to damage at Central Winds Park (TS Fay) ($7,500)
Reduce budgeted transfer in from Solid Waste fund ($5,000)
Reduce interest revenue (55,000)
Revisions to Original Budgeted Fund Balance (854,331)
REVISED 9/30/09 Budgeted Ending Fund Balance 5426,358
Road Improvements Fund #115
As approved by City Commission on 9/22/08 Public Hearing Item 501:
10/1/08 Budgeted Beginning Fund Balance $930,581 $344,025 $1,274,606
FY '09 Budgeted Appropriation to (from) Fund Balance ($735,065)
9/30/09 Budgeted Ending Fund Balance 8195,516
Amendments to be approved tonight to Original FY 2008 -2009 Budget (as approved on 9/22/08):
Difference in Beginning Fund Balance from projected to actual as shown in 9/30/08 CAFR $344,025
Reduce Sales Tax Reimbursement Revenue - timing issue FY 2010 not FY 2009 ($3,200,000)
Reduce expenditure budget as a consequence of Sales Tax Reimbursement timing $2,865,000
Remove grant revenue (419/Wade) ($360,000)
Reduce expenditure budget related to (419/Wade) project $285,000
Remove transfer out for Town Center Trail and Infrastructure $300,000
Reduce transfer out for Capital Projects Coordinator $51,941
PO Rollover #81313 Chinchor ($9,389)
Revisions to Original Budgeted Fund Balance $276,577
REVISED 9/30/09 Budgeted Ending Fund Balance $472,093
11.23.09_COMM_Consent 203_Attachment_2
Attachment 2 - Budget Amendment Summary (Resolution 2009 -55)
11/23/09; Consent 203 Difference in Beg Actual Beg Fund
Fund Balance from Balance from
Other Governmental Funds Projected to Actual 9/30/08 CAFR
Veteran's Memorial Fund #116
As approved by City Commission on 9/22/08 Public Hearing Item 501:
10/1/08 Budgeted Beginning Fund Balance 50 $14,867 S14,867
FY '09 Budgeted Appropriation to (from) Fund Balance 50
9/30/09 Budgeted Ending Fund Balance 50
Amendments to be approved tonight to Original FY 2008 -2009 Budget (as approved on 9/22/08):
Difference in Beginning Fund Balance from projected to actual as shown in 9/30/08 CAFR 514,867
Donations 59,000
Expenditure budget offsetting donations (52,746)
Residual equity transfer from #305 Fund (Veteran's Memorial capital budget) 5796
Appropriate residual equity transfer for repair and maintenance expenditures (5796)
Revisions to Original Budgeted Fund Balance $21,121
REVISED 9/30/09 Budgeted Ending Fund Balance 521,121
HOA Projects - Streetlights & Signs (non -escrow) #117
As approved by City Commission on 9/22/08 Public Hearing Item 501:
10/1/08 Budgeted Beginning Fund Balance 50 SO
FY '09 Budgeted Appropriation to (from) Fund Balance 50
9/30/09 Budgeted Ending Fund Balance SO
Amendments to be approved tonight to Original FY 2008 -2009 Budget (as approved on 9/22/08):
Difference in Beginning Fund Balance from projected to actual as shown in 9/30/08 CAFR 50
HOA proceeds for decorative streetsign upgrades - Winding Hollow $20,800
Expenditure budget for decorative streetsign upgrades - Winding Hollow (520,800)
Revisions to Original Budgeted Fund Balance 50
REVISED 9/30/09 Budgeted Ending Fund Balance 50
Transportation Impact Fee Fund #140
As approved by City Commission on 9/22/08 Public Hearing Item 501:
10/1/08 Budgeted Beginning Fund Balance $345,062 ($155,089) 5189,973
FY '09 Budgeted Appropriation to (from) Fund Balance 5347,450
9/30/09 Budgeted Ending Fund Balance 5692,512
Amendments to be approved tonight to Original FY 2008 -2009 Budget (as approved on 9/22/08):
Difference in Beginning Fund Balance from projected to actual as shown in 9/30/08 CAFR (5155,089)
Reduced impact fee revenues - housing downturn (residential) (5325,200)
Reduced impact fee revenues - housing downturn (commercial) (5329,500)
Reduced expenditures as a result of housing downturn 5219,000
Revisions to Original Budgeted Fund Balance (5590,789)
REVISED 9/30/09 Budgeted Ending Fund Balance 5101,723
Public Facilities Impact Fee Fund #145
As approved by City Commission on 9/22/08 Public Hearing Item 501:
10 /1 /08 Budgeted Beginning Fund Balance 5404,292 ($31,152) 5373,140
FY '09 Budgeted Appropriation to (from) Fund Balance 5133,100
9/30/09 Budgeted Ending Fund Balance 5537,392
Amendments to be approved tonight to Original FY 2008 -2009 Budget (as approved on 9/22/08):
Difference in Beginning Fund Balance from projected to actual as shown in 9/30/08 CAFR (531,152)
Reduced impact fee revenues - housing downtum (residential) (562,000)
Reduced impact fee revenues - housing downturn (commercial) (564,000)
Reduce interest revenue budget (56,000)
Revisions to Original Budgeted Fund Balance (5163,152)
REVISED 9/30/09 Budgeted Ending Fund Balance 5374,240
11.23.09_COMM_Consent 203_Attachment_2
Attachment 2 - Budget Amendment Summary (Resolution 2009 -55)
11/23/09; Consent 203 Difference in Beg Actual Beg Fund
Fund Balance from Balance from
Other Governmental Funds Projected to Actual 9/30/08 CAFR
Police Impact Fee Fund #150
As approved by City Commission on 9/22/08 Public Hearing Item 501:
10 /1 /08 Budgeted Beginning Fund Balance 5156,792 (526,466) 5130,326
FY '09 Budgeted Appropriation to (from) Fund Balance $66,663
9/30/09 Budgeted Ending Fund Balance 5223,455
Amendments to be approved tonight to Original FY 2008 -2009 Budget (as approved on 9/22/08):
Difference in Beginning Fund Balance from projected to actual as shown in 9/30/08 CAFR (526,466)
Reductions to impact fee revenues - housing downturn (residential) (555,000)
Reductions to impact fee revenues - housing downturn (commercial) ($34,000)
Remove expenditure budget for non - capital items $8,710
Increase transfer in revenue for accrued interest from fund #314 (HMGP Fund) $3,424
Revisions to Original Budgeted Fund Balance (5103,332)
REVISED 9/30/09 Budgeted Ending Fund Balance 5120,123
Parks Impact Fee Fund #155
As approved by City Commission on 9/22/08 Public Hearing Item 501:
10/1/08 Budgeted Beginning Fund Balance S14,152 (511,403) 52,749
FY '09 Budgeted Appropriation to (from) Fund Balance 5138,500
9/30/09 Budgeted Ending Fund Balance 5152,652
Amendments to be approved tonight to Original FY 2008 -2009 Budget (as approved on 9/22/08):
Difference in Beginning Fund Balance from projected to actual as shown in 9/30/08 CAFR (511,403)
Reductions to impact fee revenues - housing downturn (residential) (5187,200)
Remove expenditure budget for Central Winds Expansion (grant refused) 550,000
Increase transfer in revenue for accrued interest from fund #314 (HMGP Fund) $1,330
Establish transfer in revenue from Senior Center Expansion Fund residual equity 53,412
Reduce interest revenue budget ($1,300)
Revisions to Original Budgeted Fund Balance (5145,161)
REVISED 9/30/09 Budgeted Ending Fund Balance 57,491
Fire Impact Fee Fund #160
As approved by City Commission on 9/22/08 Public Hearing Item 501:
10/1/08 Budgeted Beginning Fund Balance 51,034,231 (554,189) 5980,042
FY '09 Budgeted Appropriation to (from) Fund Balance $217,200
9/30/09 Budgeted Ending Fund Balance 51,251,431
Amendments to be approved tonight to Original FY 2008 -2009 Budget (as approved on 9/22/08):
Difference in Beginning Fund Balance from projected to actual as shown in 9/30/08 CAFR (554,189)
Reductions to impact fee revenues - housing downturn (residential) (5110,000)
Reductions to impact fee revenues - housing downturn (commercial) (590,000)
Reduce interest revenue budget (514,000)
Revisions to Original Budgeted Fund Balance ($268,189)
REVISED 9/30/09 Budgeted Ending Fund Balance 5983,242
Medical Transport Services Fund #170
As approved by City Commission on 9/22/08 Public Hearing Item 501:
10 /1 /08 Budgeted Beginning Fund Balance 5671,742 (596,937) 5574,805
FY '09 Budgeted Appropriation to (from) Fund Balance $4,846
9/30/09 Budgeted Ending Fund Balance 5676,588
Amendments to be approved tonight to Original FY 2008 -2009 Budget (as approved on 9/22/08):
Difference in Beginning Fund Balance from projected to actual as shown in 9/30/08 CAFR (596,937)
Reduce interest revenue budget (58,000)
Revisions to Original Budgeted Fund Balance (5104,937)
REVISED 9/30/09 Budgeted Ending Fund Balance 5571,651
1 1 .23.09_COMM_Consent 203_Attachment_2
Attachment 2 - Budget Amendment Summary (Resolution 2009 -55)
11/23/09; Consent 203 Difference in Beg Actual Beg Fund
Fund Balance from Balance from
Other Governmental Funds Projected to Actual 9/30/08 CAFR
Public and Communication Services Tax Fund #172
M approved by City Commission on 9122/08 Public Hearing Item 501:
10 /1 /08 Budgeted Beginning Fund Balance 50 $6,388 $6,388
FY '09 Budgeted Appropriation to (from) Fund Balance $0
9/30/09 Budgeted Ending Fund Balance 50
Amendments to be approved tonight to Original FY 2008 -2009 Budget (as approved on 9/22/08):
Difference in Beginning Fund Balance from projected to actual as shown in 9/30/08 CAFR $6,388
Decrease Electricity tax revenues ($6,388)
Revisions to Original Budgeted Fund Balance $
REVISED 9/30/09 Budgeted Ending Fund Balance 50
Electric Franchise Fee Fund #174
As approved by City Commission on 9/22/08 Public Hearing Item 501:
10/1/08 Budgeted Beginning Fund Balance 50 SO
FY '09 Budgeted Appropriation to (from) Fund Balance 50
9/30/09 Budgeted Ending Fund Balance SO
Amendments to be approved tonight to Original FY 2008 -2009 Budget (as approved on 9/22/08):
Difference in Beginning Fund Balance from projected to actual as shown in 9/30/08 CAFR 50
Increase electricity franchise fee revenue $103,621
Increase transfer to General Fund ($103,621)
Revisions to Original Budgeted Fund Balance 50
REVISED 9/30/09 Budgeted Ending Fund Balance 50
Y S
TLBD Debt Service Fund #182
As approved by City Commission on 9/22/08 Public Hearing Item 501:
10 /1 /08 Budgeted Beginning Fund Balance 5186,407 ($590) 5185,817
FY '09 Budgeted Appropriation to (from) Fund Balance $3,259
9/30/09 Budgeted Ending Fund Balance $189,666
Amendments to be approved tonight to Original FY 2008 -2009 Budget (as approved on 9/22/08):
Difference in Beginning Fund Balance from projected to actual as shown in 9/30/08 CAFR (5590)
Reduce interest revenue budget (52.145)
Reduce net expenditure budget 51.344
Revisions to Original Budgeted Fund Balance (51,391)
REVISED 9/30/09 Budgeted Ending Fund Balance 5188,275
TLBD Maintenance Fund #184
As approved by City Commission on 9/22/08 Public Hearing Item 501:
10 /1 /08 Budgeted Beginning Fund Balance $400,345 $1,195 5401,540
FY '09 Budgeted Appropriation to (from) Fund Balance ($46,025)
9/30/09 Budgeted Ending Fund Balance 5354,320
Amendments to be approved tonight to Original FY 2008 -2009 Budget (as approved on 9/22/08):
Difference in Beginning Fund Balance from projected to actual as shown in 9/30/08 CAFR $1,195
Decrease transfer to General - insurance premium less than budget $620
Decrease transfer to General - meeting frequency reduced $2,350
Vertex Settlement $12,500
Expenditure budget related to Vertex proceeds (512,500)
Insurance proceeds - lightning strike 51,755
Expenditure budget related to lightning strike (51,755)
Revisions to Original Budgeted Fund Balance $4,165
REVISED 9/30/09 Budgeted Ending Fund Balance 5358,485
11.23.09_COMM_Consent 203_Attachment_2
Attachment 2 - Budget Amendment Summary (Resolution 2009 -55)
11/23/09; Consent 203 Difference in Beg Actual Beg Fund
Fund Balance from Balance from
Other Governmental Funds Projected to Actual 9/30/08 CAFR
Oak Forest Maintenance Fund #191
As approved by City Commission on 9/22/08 Public Hearing Item 501:
10/1/08 Budgeted Beginning Fund Balance 521,998 $2,684 524,682
FY '09 Budgeted Appropriation to (from) Fund Balance ($828)
9/30/09 Budgeted Ending Fund Balance 521,170
Amendments to be approved tonight to Original FY 2008 -2009 Budget (as approved on 9/22/08):
Difference in Beginning Fund Balance from projected to actual as shown in 9/30/08 CAFR 52,684
Insurance proceeds traffic accident 52,600
Traffic accident expenditure budget (52,600)
Decrease net transfer to General Fund for insurance premium, UB coordinator $273
Revisions to Original Budgeted Fund Balance 52,957
REVISED 9/30/09 Budgeted Ending Fund Balance $24,127
Oak Forest Maintenance Fund #192
As approved by City Commission on 9/22/08 Public Hearing Item 501:
10/1/08 Budgeted Beginning Fund Balance 53,676 5368 54,044
FY '09 Budgeted Appropriation to (from) Fund Balance (51,020)
9/30/09 Budgeted Ending Fund Balance 52,656
Amendments to be approved tonight to Original FY 2008 -2009 Budget (as approved on 9/22/08):
Difference in Beginning Fund Balance from projected to actual as shown in 9/30/08 CAFR 5368
Decrease equity transfer from Oak Forest Capital (51,940)
Net reductions in expenditure budget (principal, consulting) 51,940
Revisions to Original Budgeted Fund Balance $368
REVISED 9/30/09 Budgeted Ending Fund Balance 53,024
2003 Debt Service Fund #206
As approved by City Commission on 9/22/08 Public Hearing Item 501:
10/1/08 Budgeted Beginning Fund Balance $782,243 5375 5782,618
FY '09 Budgeted Appropriation to (from) Fund Balance (510,250)
9/30/09 Budgeted Ending Fund Balance 5771,993
Amendments to be approved tonight to Original FY 2008 -2009 Budget (as approved on 9/22/08):
Difference in Beginning Fund Balance from projected to actual as shown in 9/30/08 CAFR 5375
Reduce interest revenue budget (59,000)
Revisions to Original Budgeted Fund Balance ($8,625)
REVISED 9/30/09 Budgeted Ending Fund Balance $763 ,368
TLBD Debt Service Fund #213
As approved by City Commission on 9/22/08 Public Hearing Rem 501:
10/1/08 Budgeted Beginning Fund Balance 5468 5465 5933
FY '09 Budgeted Appropriation to (from) Fund Balance 58,394
9/30/09 Budgeted Ending Fund Balance 58,862
Amendments to be approved tonight to Original FY 2008 -2009 Budget (as approved on 9/22/08):
Difference in Beginning Fund Balance from projected to actual as shown in 9/30/08 CAFR $465
Decrease equity transfer from TLBD Phase II Capital 537,801
Increase principal pay -off (537,801)
Revisions to Original Budgeted Fund Balance 5465
REVISED 9/30/09 Budgeted Ending Fund Balance 59 ,327
11.23.09_COMM_Consent 203_Attachment_2
Attachment 2 - Budget Amendment Summary (Resolution 2009 -55)
11/23/09; Consent 203 Difference in Beg Actual Beg Fund
Fund Balance from Balance from
Other Governmental Funds Projected to Actual 9/30/08 CAFR
1999 Debt Service Fund #215
As approved by City Commission on 9/22/08 Public Hearing Item 501:
10/1/08 Budgeted Beginning Fund Balance 5117,050
(52,950) 5114,100
FY '09 Budgeted Appropriation to (from) Fund Balance 55,200
9/30/09 Budgeted Ending Fund Balance 5122,250
Amendments to be approved tonight to Original FY 2008 -2009 Budget (as approved on 9/22/08):
Difference in Beginning Fund Balance from projected to actual as shown in 9/30/08 CAFR ($2,950)
Reduce interest revenue budget (51,000)
Revisions to Original Budgeted Fund Balance (53,950)
REVISED 9/30/09 Budgeted Ending Fund Balance 5118,300
Central Winds GO Debt Service Fund #225
As approved by City Commission on 9/22/08 Public Hearing Item 501:
10/1/08 Budgeted Beginning Fund Balance 544,722 51,532 546,254
FY '09 Budgeted Appropriation to (from) Fund Balance (58,333)
9/30/09 Budgeted Ending Fund Balance 536,389
Amendments to be approved tonight to Original FY 2008 -2009 Budget (as approved on 9/22/08):
Difference in Beginning Fund Balance from projected to actual as shown in 9/30/08 CAFR $1,532
Reduce interest revenue budget ($1,800)
Reduce Ad Valorem revenue budget to align with actuals (51,200)
Revisions to Original Budgeted Fund Balance (51,468)
REVISED 9/30/09 Budgeted Ending Fund Balance 534,921
1999 Construction Capital Project Fund #305
As approved by City Commission on 9/22/08 Public Hearing Item 501:
10/1/08 Budgeted Beginning Fund Balance 5995,550 524,210 51,019,760
FY '09 Budgeted Appropriation to (from) Fund Balance (5995,550)
9/30/09 Budgeted Ending Fund Balance 50
Amendments to be approved tonight to Original FY 2008 -2009 Budget (as approved on 9/22/08):
Difference in Beginning Fund Balance from projected to actual as shown in 9/30/08 CAFR 524,210
Rollover of budget related to Veteran's Memorial - unfinished at 9/30/08 (524,210)
Reduce transfer out for Capital Projects Coordinator 511,459
Revisions to Original Budgeted Fund Balance 511,459
REVISED 9/30/09 Budgeted Ending Fund Balance 511,459
Revolvinz Rehabilitation Capital Proiect Fund #306
As approved by City Commission on 9/22/08 Public Hearing Item 501:
10/1/08 Budgeted Beginning Fund Balance 51,029,002 ($21,215) 51,007,787
FY '09 Budgeted Appropriation to (from) Fund Balance 55,280
9/30/09 Budgeted Ending Fund Balance 51,034,282
Amendments to be approved tonight to Original FY 2008 -2009 Budget (as approved on 9/22/08):
Difference in Beginning Fund Balance from projected to actual as shown in 9/30/08 CAFR ($21,215)
Warranty proceeds 52,980
Repairs related to product failure (52,980)
Reduce interest revenue (512,500)
Revisions to Original Budgeted Fund Balance (533,715)
REVISED 9/30/09 Budgeted Ending Fund Balance 51,000,567
F 0.
11.23.09_COMM_Consent 203_Attachment_2
Attachment 2 - Budget Amendment Summary (Resolution 2009 -55)
11 /23/09; Consent 203 Difference in Beg Actual Beg Fund
Fund Balance from Balance from
Other Govemmental Funds Projected to Actual 9/30/08 CAFR
Oak Forest Capital Fund #309
As approved by City Commission on 9/22/08 Public Hearing Item 501:
10/1/08 Budgeted Beginning Fund Balance 517,347 ($1,824) $15,523
FY' 09 Budgeted Appropriation to (from) Fund Balance ($17,347)
9/30/09 Budgeted Ending Fund Balance SO
Amendments to be approved tonight to Original FY 2008 -2009 Budget (as approved on 9/22/08):
Difference in Beginning Fund Balance from projected to actual as shown in 9/30/08 CAFR (51,824)
Decrease equity transfer to Oak Forest Debt Service Fund $1,940
Reduce interest revenue ($116)
Revisions to Original Budgeted Fund Balance $0
REVISED 9/30/09 Budgeted Ending Fund Balance SO
•
Utility/Public Works Facility Capital Project Fund #311
As approved by City Commission on 9/22/08 Public Hearing Item 501:
10/1/08 Budgeted Beginning Fund Balance 51,538,218 ($7,973) 51,530,245
FY '09 Budgeted Appropriation to (from) Fund Balance ($1,538,218)
9/30/09 Budgeted Ending Fund Balance SO
Amendments to be approved tonight to Original FY 2008 -2009 Budget (as approved on 9/22/08):
Difference in Beginning Fund Balance from projected to actual as shown in 9/30/08 CAFR (57,973)
Reduce transfers in from Stormwater and Transportation Improvement Funds (5200,000)
Reduce expenditure budget for Utility/PW Facility $207,973
Revisions to Original Budgeted Fund Balance 50
REVISED 9/30/09 Budgeted Ending Fund Balance 50
TLBD Phase II Improvements Fund #313
As approved by City Commission on 9/22/08 Public Hearing Item 501:
10/1/08 Budgeted Beginning Fund Balance 537,275 $448 537,723
FY '09 Budgeted Appropriation to (from) Fund Balance ($37,245)
9/30/09 Budgeted Ending Fund Balance 530
Amendments to be approved tonight to Original FY 2008 -2009 Budget (as approved on 9/22/08):
Difference in Beginning Fund Balance from projected to actual as shown in 9/30/08 CAFR 5448
Decrease interest revenue (5202)
Net increase to expenditure budget (residual equity to TLBD Phase II Debt Service) (5276)
Revisions to Original Budgeted Fund Balance (530)
REVISED 9/30/09 Budgeted Ending Fund Balance 50
IIMGP Capital Project Fund #314
As approved by City Commission on 9/22/08 Public Hearing Item 501:
10/1/08 Budgeted Beginning Fund Balance 55,328 ($652) 54,676
FY '09 Budgeted Appropriation to (from) Fund Balance $50
9/30/09 Budgeted Ending Fund Balance 55
Amendments to be approved tonight to Original FY 2008 -2009 Budget (as approved on 9/22/08):
Difference in Beginning Fund Balance from projected to actual as shown in 9/30/08 CAFR ($652)
Increase interest revenue 528
Transfer out to Parks Impact (interest revenue) ($1,330)
Transfer out to Police Impact (interest revenue) ($3,424)
Revisions to Original Budgeted Fund Balance (55,378)
REVISED 9/30/09 Budgeted Ending Fund Balance SO
11.23.09_COMM_Consent 203_Attachment_2
Attachment 2 - Budget Amendment Summary (Resolution 2009 -55)
11/23/09; Consent 203 Difference in Beg Actual Beg Fund
Fund Balance from Balance from
Other Governmental Funds Projected to Actual 9/30/08 CAFR
Trotwood Improvements Fund - #315
As approved by City Commission on 9/22/08 Public Hearing Item 501:
10/1/08 Budgeted Beginning Fund Balance 5283,278 ($60,478) 5222,800
FY '09 Budgeted Appropriation to (from) Fund Balance ($267,627)
9/30/09 Budgeted Ending Fund Balance 515,651
Amendments to be approved tonight to Original FY 2008 -2009 Budget (as approved on 9122/08):
Difference in Beginning Fund Balance from projected to actual as shown in.9 /30/08 CAFR (560,478)
Increase budgeted transfer in from General Fund for Trotwood completion, if needed 550,000
Increase interest revenue $386
Increase to Trotwood Improvement expenditure budget (55,559)
Revisions to Original Budgeted Fund Balance ($15,651)
REVISED 9/30/09 Budgeted Ending Fund Balance $0
Senior Center Expansion Capital Proiect Fund - #316
As approved by City Commission on 9/22/08 Public Hearing Item 501:
10/1/08 Budgeted Beginning Fund Balance 53,458 (5185) $3,273
FY '09 Budgeted Appropriation to (from) Fund Balance S50
9/30/09 Budgeted Ending Fund Balance 53,508
Amendments to be approved tonight to Original FY 2008 -2009 Budget (as approved on 9/22/08):
Difference in Beginning Fund Balance from projected to actual as shown in 9/30/08 CAFR (5185)
Increase interest revenue 589
Transfer to Parks Impact - transfer of residual equity (partial refund of previous funding) (53,412)
Revisions to Original Budgeted Fund Balance (53,508)
REVISED 9/30/09 Budgeted Ending Fund Balance 50
11.23.09_COMM_Consent 203_Attachment_2
Attachment 2 - Budget Amendment Summary (Resolution 2009 -55)
11/23/09; Consent 203
Enterprise Funds
Difference in Actual Ending
Capital Assets Beg Fund Bal Fund Balance as
(Note - As enterprise funds, the following 'fund balances' are technically not their fund balances but rather a (net of related from projected shown in the
projection of their year -end net assets less net capital.) debt) to actual 9/30/08 CAFR
Water and Sewer Utility Fund - Operating ( #3600):
As approved by City Commission on 9/22/08 Public Hearing Item 501:
10/1/08 Budgeted Beginning Fund Balance $7,306,879 $8,985,227 ($2,043,532) $14,248,574
FY '09 Budgeted Appropriation to (from) Fund Balance ($1,387,905)
9/30/09 Budgeted Ending Fund Balance 55,918,974
Amendments to be approved tonight to Original FY 2008 -2009' Budget (as approved on 9/22/08):
Difference in Beginning Fund Balance from projected to actual as shown in 9/30/08 CAFR ($2,043,532)
True up of'transfers in' for actual cost share for IS (Records Mgmt, Kiva/GIS, Special $34,477
True up of 'transfers in' for actual cost share for Finance - Utility Billing $44,981
True up of 'transfers in' for actual cost share for Operator /Cap Proj Coord/Stormwater $11,069
PO Rollovers #82578, 82712, 83449, 81712, 82481 ($53,385)
Art Festival Expenditure $102
Art Festival Donation ($102)
Payroll correction - inclusion of merit ($57,635)
Allocation of central phone lines ($362)
Revisions to Original Budgeted Fund Balance ($2,064,387)
REVISED 9/30/09 Budgeted Ending Fund Balance (exclusive of net capital) $3,854,587
Not requiring amendment:
Water and Sewer - Renewal & Replacement ( #3610) $718,942
Water and Sewer - Revenue Generation ( #3620) S47,402
Water and Sewer - 2000 Construction ( #3640) $418,143
Total Water & Sewer "Fund Balance" (ties to CAFR) $15,433,061
Development Services Fund #420
As approved by City Commission on 9/22/08 Public Hearing Item 501:
10/1/08 Budgeted Beginning Fund Balance $991,051 $20,794 ($314,294) $697,551
FY '09 Budgeted Appropriation to (from) Fund Balance ($161,508)
9/30/09 Budgeted Ending Fund Balance $829,543
Amendments to be approved tonight to Original FY 2008 -2009 Budget (as approved on 9/22/08):
Difference in Beginning Fund Balance from projected to actual as shown in 9/30/08 CAFR ($314,294)
Reductions to permit- related revenue budget ($805,000)
Reductions to interest revenue budget ($10,000)
Reductions to expenditure budget 8225,000
Establish potential transfer -in budget from General Fund (Due To to be establised on Balance
Sheet) $90,000
Art Festival Expenditure $150
Art Festival Donation ($150)
Adjustments for transfer true -ups (Operator, IS) $997
Allocation of central phone lines ($183)
Payroll correction - inclusion of merit (86,485)
Revisions to Original Budgeted Fund Balance ($819,965)
REVISED 9/30/09 Budgeted Ending Fund Balance (exclusive of net capital) $9,578
11.23.09_COMM_Consent 203_Attachment_2
Attachment 2 - Budget Amendment Summary (Resolution 2009 -55)
11/23/09; Consent 203
Enterprise Funds
Difference in Actual Ending
Capital Assets Beg Fund Bal Fund Balance as
(Note - As enterprise funds, the following 'fund balances' are technically not their fund balances but rather a (net of related from projected shown in the
projection of their year -end net assets less net capital.) debt) to actual 9/30/08 CAFR
Stormwater Utility Fund #430
As approved by City Commission on 9/22/08 Public Hearing Item 501:
10/1/08 Budgeted Beginning Fund Balance $702,242 $3,686,373 $122,173 $4,510,788
FY '09 Budgeted Appropriation to (from) Fund Balance ($272,989)
9/30/09 Budgeted Ending Fund Balance 5429,253
•
Amendments to be approved tonight to Original FY 2008 -2009 Budget (as approved on 9/22/08):
Difference in Beginning Fund Balance from projected to actual as shown in 9/30/08 CAFR $122,173
PO Rollover - #81761, 83923 ($33,459)
Traffic Accident Insurance Proceeds $1,600
Traffic Accident expenditure budget (rev neutral) ($1,600)
Consent 202; 11.24.08 - Florida Yards and Neighborhoods Program ($3,000)
NRCS grant revenue budget - Gee Creek $302,680
NRCS grant expenditure budget - Gee Creek ($306,625)
Adjustments for transfer true -ups IS - (Records Mgmt, Kiva/GIS, Special Projects) $813
Payroll correction - inclusion of merit ($11,103)
NRCS grant revenue budget - Tropical Storm Fay Watershed Program $185,000
NRCS grant expenditure budget - Tropical Storm Fay Watershed Program ($220,000)
Adjustments for true -up of transfers in for Engineer $478
Consent 200; 4.27.09 - Amendment to NRCS TS Fay Watershed grant revenues $7,500
Consent 200; 4.27.09 - Amendment to NRCS TS Fay Watershed grant expenditures ($30,000)
Consent 202; 6.22.09 - Replace Northern Way pipe ($36,550)
Revisions to Original Budgeted Fund Balance ($22,093)
REVISED 9/30/09 Budgeted Ending Fund Balance (exclusive of net capital) $407,160
11.23.09_COMM_Consent 203_Attachment_2
Attachment 3 - Budget Amendment Summary (Resolution 2009 -55)
11/23/09; Consent 203
FY 09 Commission Other FY 09
Original Approved Revenue Requests Amended
Annual Interdepartmental Amendments to PO Neutral to Amend Annual
I)eart ii Budrer Trani ets Aorroariation Rollovers Chances Arorooriatian Budget
General Fund Revenues & Transfers $ 17,532,487 $ 17,532,487
10.27.08 Consent 203; Insurance proceeds $ 5,000 $ 5,000
July 4th event - Revenue budget 5 17,000 $ 17,000
5.26.09 Consent 200; Insurance proceeds $ 12,100 5 12,100
Concessions outsourced - remove revenue budget $ (59,908) $ (59,908)
7.13.09 Consent 207; Settlement with Nat'l Union Fire Insurance S 85,000 $ 85,000
True up of 'transfers in' for actual insurance premium costs (Oak Forest/TLBD) 5 (893) $ (893)
Increase transfer from Electric Franchise Fee Fund $ 103,621 $ 103,621
Reductions to Traffic Light (5214,706)/Wireless 911 (54,500) revenues $ (219,206) $ (219,206)
Reductions in Municipal Revenue Sharing (per LCIR) $ (119,384) $ (119,384)
Reductions in Local Half Cent Revenues (per LCIR) $
(196,017) $ (196,017)
True up of 'transfers in' for reimbursements from TLBD for reduced meeting frequency (52,350) $ (2,350)
Refund Chamber of Commerce donation - Mardi Gras (52,044) 5 (2,044)
Art Festival - Revenues budget $ 67 $ 67
True up of 'transfers in' for actual cost share for Finance Utility Billing $ (47,581) $ (47,581)
True up of 'transfers in' for actual cost share for IS Dep't $ (36,970) $ (36,970)
True up of 'transfers in' for actual cost share for Capital Projects Coordinator $ (74,859) S (74,859)
True up of 'transfers in' for actual cost share for Operator $ 327 $ 327
Insurance Settlements 5 10,840 S 10,840
Byrne Grant revenue - in car cameras $ 9,276 $ 9,276
Byrne Grant revenue - video equipment $ 1,527 $ 1,527
Donation for Banners $ 1,000 $ 1,000
Parade - Revenues budget $ 2,176 $ 2,176
Hometown Harvest - Revenues budget $ 4,700 $ 4,700
Mardi Gras - Revenues budget 5 8,698 $ 8,698
Veteran Ceremony - Revenues budget $ 10,000 5 10,000
Tree Lighting - Revenues budget $ 10,895 $ 10,895
General Fund Revenues & Transfers $ 17,532,487 $ - $ 103,100 $ 67 S 58,112 5 (638,264) $ 17,055,502
General Fund Expenditures
City Commission 1100 $ 174,550 $ 1,700 $ 807 $ 177,057
Various Boards 1110 $ 8,945 5 (1,300) 5 7,645
City Manager 1200 $ 303,188 $ 186 S 81,937 $ 385,311
City Clerk 1210 $ 277,665 $ (186) S 3,866 5 281,345
General Government - Legal Services 1220 $ 331,000 $ (7,500) 5 323,500
General Government - Code Enforcement 1230 $ - $ -
Finance 1300 $ 528,385 5 43,667 $ 10,424 5 582,476
General Service - Human Resources 1310 $ 109,439 $ 1,911 5 111,350
General Service - Purchasing 1330 $ 68,307 5 1,796 S 70,103
Information Systems - General 1340 $ 654,426 $ (48,217) $ 9,803 S 616,012
Information Systems - Special Projects 1341 $ 136,588 $ 48,186 531,590 $ 3,315 $ 219,679
Information Systems - Records Mgmt 1342 $ 154,023 $ 50,000 5 2,106 $ 206,129
Information Systems - KIVA/GIS 1343 $ 200,682 $ 31 $ 2,027 S 202,740
General Service - Administration 1350 $ 114,643 $ (76,111) $ 38,532
Finance - Utility Billing 1360 $ 679,795 $ 16,972 $ 7,561 $ 704,328
11.23.09_COMM_Consent 203_Attachment_3
Attachment 3 - Budget Amendment Summary (Resolution 2009 -55)
11/23/09; Consent 203
FY09 Commission Other FY09
Original Approved Revenue Requests Amended
Annual Interdepartmental Amendments to PO Neutral to Amend Annual
Dept # Budtet Trans ers Appropriation Rollovers Ch Appropriation Budget
Comm Development - Administration 1510 $ 248,868 5 19,915 $ 93,912 5 362,695
Comm Development - Planning 1515 5 147,091 $ 2,185 $ 149,276
Comm Development - Development Review 1520 $ 106,853 $ 2,775 S 109,628
Comm Development - Urban Beautification 1525 $ 853,741 $ 11,154 $ 2,464 $ 10,273 $ 4,940 S 882,572
Comm Development - Streetlighting 1526 $ 453,000 5 453,000
General Government - General 1900 $ 388,795 $ 7,500 $ (255,996) $ 140,299
General Service - City Hall 1910 $ 230,424 $ 23,520 $ (417) $ 253,527
General Service - City Hall Operator 1915 S 39,954 $ 895 5 40,849
General Service - Risk Management 1920 $ 464,100 $ (2,893) $ 461,207
General Service - Library 1930 $ 500 $ 500
Police - Chief 2110 $ 292,126 $ (1,982) $ 5,086 5 295,230
Police - Criminal Investigations 2113 S 652,669 S (2,935) $ 17,634 S 13,945 5 681,313
Police - Operations Support 2114 S 518,360 $ 13,036 1787 5 2,041 $ 10,142 5 545,366
Police - Operations 2115 $ 2,837,563 S (43,602) $ 21,093 $ 817 5 12,026 $ 53,492 5 2,881,389
Police - Information Services 2116 S 1,200,884 $ 856 $ 20 $ 24,213 S 1,225,973
Police - Tech Services 2117 $ 453,050 $ 4,150 5 6,123 $ 463,323
Police - Code Enforcement 2118 $ 432,368 $ 800 $ 17,634 $ 44,512 $ 495,314
Police - Motorcycle 2119 $ 316,449 $ 1,845 5 1,389 $ 408 $ 7,006 $ 327,097
Police- Canine 2120 5 150,890 $ 1,651 5 348 $ 3,111 $ 156,000
Police - Professional Standards 2121 $ 242,805 $ 26,181 5 393 $ 5,104 S 274,483
Fire - Administration 2210 $ 834 5 834
Fire - Prevention 2230 $ 649 5 649
Fire - Operations 2240 $ 11,763 $ 50,000 $ 61,763
Fire - Training 2250 S 284 $ 284
Public Works - Administration 4410 $ 207,870 $ 3,602 $ 211,472
Public Works -Roads &ROW 4412 $ 751,935 $ 123,615 $ 79 5 50 5 12,633 $ 888,312
Public Works - Fleet 4413 $ 191,800 $ 3,588 S 195,388
Public Works - Facilities 4414 S 66,392 $ - $ 1,399 5 67,791
Public Works - Capital Projects 4415 $ 81,166 $ (74,551) $ 6,615
P&R - Administration 7200 $ 193,671 $ (800) $ 4,099 $ 196,970
P&R - Athletics 7210 $ 213,289 $ 900 $ 18,943 $ 4,854 $ 237,986
P&R- Athletics League 7211 $ 47,000 $ 47,000
P&R - Athletics Partnerships 7212 $ 34,400 S 34,400
P&R - Concessions 7220 $ 84,824 $ (84,490) $ 334
P&R- Parks &Grounds 7230 $ 1,157,337 $ (3,615) $ 1,697 S 517 S 10,655 $ 1,166,591
P&R- Programs 7240 $ 216,301 S (3,537) $ 27,484 $ 2,197 $ 242,445
P&R - Seniors 7250 S 203,027 $ 4,400 $ 2,075 S 209,502
P&R - Senior Center Pool 7251 $ 140,397 $ (585) $ 971 $ 140,783
P&R - Community Events 7260 $ - $ 3,237 $ 20,850 S 3,627 $ 32,384 $ 43,868 $ 103,966
P&R - Hound Ground 7270 $ 20,654 $ 175 $ 20,829
P&R - Splash Playgrounds 7280 $ 64,573 S 1,341 $ 65,914
General Fund Expenditures S 17,460,292 $ - S 284,831 $ 173,148 $ 58,112 $ 48,693 $ 18,025,076
Budgeted Approp to (from) Fund Balance $ 72,195 $ - $ (181,731) $ (173,081) $ - $ (686,957) $ (969,574)
11.23.09_COMM_Consent 203_Attachment_3