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Home My WebLink About2007 04 23 Regular 600 Resolution 2007-18 Amending Fiscal Year 2006-2007 Budget COMMISSION AGENDA ITEM 600 CONSENT INFORMATIONAL PUBLIC HEARING REGULAR X Meeting MGR tv' /DEPT@ 1\6 , Authorization April 23, 2007 REQUEST: The Finance Department Requests that the City Commission Adopt Resolution No. 2007-18 Amending the Fiscal Year 2006-2007 Budget. PURPOSE: The purpose of this agenda item is to request that the City Commission amend the fiscal year 2006-2007 budget. CONSIDERATIONS: A mid-year budget review indicates the need to amend the FY 2006-2007 budget as shown in Attachments 1 (Budget Amendment Summary- All Funds) and 2 (General Fund Budget Amendment Recap). Executive Summary The following table indicates the effect on fund balances of the budget amendments and the FY 2005-2006 actual expenditures as shown in the fiscal year-ended 9/30/06 Comprehensive Annual Financial Report (CAFR). Only those funds with FY 2006-2007 budget amendments have been included. Original Budgeted Revised Budgeted Fund Balance at Fund Balance at Fund # Fund Name 9/30/07 9/30/07 001 General Fund $6,126,684 $8,020,531 Other Governmental Funds: 108 Special Law EnfTrust Fund - Federal $25,863 $32,342 110 Arbor Fund $138,995 $200,195 115 Road Improvements Fund $595,538 $625,682 155 Parks Impact Fee Fund $52,693 $157,585 160 Fire Impact Fee Fund 170 Medical Transport Services Fund 182 TLBD Debt Service Fund 184 TLBD Maintenance Fund 213 TLBD Phase II Debt Service Fund 313 TLBD Phase II Improvements Fund 191 Oak Forest Maintenance Fund 192 Oak Forest Debt Service Fund 212 2007 Debt Service Fund 230 2004 Cap. Proj. Debt Service Fund 305 1999 Construction C.P. Fund 306 Revolving Rehabilitation c.P. Fund 311 Utility/PW Facility C. P. Fund 312 City Hall Expansion C.P. Fund 314 HMGP C.P. Fund 316 Senior Center Expansion C.P. Fund Enterprise Funds * : 401- 3600 Water & Sewer - Operating + 401- 3620 Water & Sewer - Revenue Generation 430 Stormwater Utility Fund $882,226 $945,057 $359,164 $408,591 $151,764 $162,634 $166,256 $163,052 $2,400 $7,041 $3,000 $81,369 $25,370 $12,558 $1,030 $8,242 $0 $0 $0 $42 $0 $17,816 $979,802 $982,001 $0 $144,779 $0 $2,341 $600 $968 $8,000 $8,000 $5,931,924 $7,313,897 $0 $300,392 $0 $512,947 + Budgeted Fund Balance includes $1,970,546 of bond reserves * Note - As enterprise funds, the above budgeted 'fund balances' do not represent their budgeted cash balances but rather a projection of their year-end net assets less net capital. FUNDING: As described in Attachments RECOMMENDATION: Adopt Resolution No. 2007-18 amending the FY 2006-2007 Budget ATTACHMENTS: Resolution No. 2007-18 Attachment 1 - Budget Amendment Summary - All Funds Attachment 2 - General Fund Budget Amendment Recap COMMISSION ACTION: 042307_ COMM _Regular _600_ Mid-Year _ Budget_ Amendment RESOLUTION NUMBER 2007-18 A RESOLUTION OF THE CITY COMMISSION OF THE CITY OF WINTER SPRINGS AMENDING THE FISCAL YEAR 2006-2007 BUDGET AS PROVIDED IN EXHIBIT "1" ATTACHED HERETO; PROVIDING FOR THE REPEAL OF PRIOR INCONSISTENT RESOLUTIONS; PROVIDING FOR SEVERABILITY; AND PROVIDING FOR AN EFFECTIVE DATE. WHEREAS, the City Commission finds it necessary to amend the fiscal year 2006-2007 budget as provided herein; 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. Budget Amendment. The City of Winter Springs' fiscal year 2006-2007 budget is hereby amended as provided for in Commission Regular Agenda Item 600, dated April 23, 2007, and included herein as Attachment "1" which is hereby fully incorporated herein by this reference. 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 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 23rd day of April, 2007. JOHN F. BUSH, Mayor 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, FL Resolution Number 2007-18 Page 2 of 2 Attachment 1 - Budget Amendment Summary (Resolution 2007-18) 04/23/2007; Regular 600 General Fund Difference in Beg Fund Balance from Projected to Actual Actual Beg Fund Balance from 9/30/06 CAFR Funds not included in this summary do not require budget amendment HELPFUL TOOLS: Comprehensive Annual Financial Report for the year ended September 30, 2006 as approved by City Commission on 4/9/2007 Regular Item 603; and Final Budget Fiscal Year 2006-2007 as approved by City Commission on 9/25/06 Public Hearing 401. General Fund #001: As approved by City Commission on 9/25/06 Public Hearing Item 401: 10/1106 Budgeted Beginning Fund Balance FY '07 Budgeted Appropriation to (from) Fund Balance 9/30/07 Budgeted Ending Fund Balance $2,096,296 $8,256,913 Amendments to be approved tonight to Original FY 2006-2007 Budget (as approved on 9/25/06): Difference in Beginning Fund Balance from projected to actual as shown in 9/30/06 CAFR $2,096.296 Commission Approved: 10/9/06 Regular 302 - Open Space 1510 10/23/06 Consent 407 - WiFi Consulting 1341 11113/06 Consent 40 I - WiFi 1341 12/11/06 Consent 410 - WiFi 1341 9/25/06 Regular 310 - Meals on Wheels 1100 12/11106 Regular 311 - Chamber Lights 1341 2/12/07 Consent 408 - Commission Promo, Dues & Registrations 1100 2/26/07 Regular 305 - Wireless Broadband 1341 12/11/06 Consent 407 - Seminole County grant 12/11106 Consent 407 - Transfer from 108 for grant expenditure 12/11/06 Consent 407 - Sem Cty grant expenditure (truck) 2114 2/26/07 Regular 302 - Transfer from W&S for televox system 001 2/26/07 Regular 302 - televox system expenditure 1360 2/26/07 Consent 405 - Markoly grant 2/26/07 Consent 405 - Markoly grant - camera, defibrillator expenditure 2240 4/9/07 Consent 206 - Village Walk landscaping 1525 3/19/07 Regular 615 - WMFE II 00 ($5,000) ($53,000) ($710) ($10,000) ($5,000) ($2,500) ($5,000) ($5,000) $10,000 $13,065 ($23,065) $8,400 ($8,400) $20,000 ($20,000) ($20,000) ($2,500) Additional Appropriation to (from) Fund Balance Comm AooroveQ) ($108,710) Fiscal Year '07 Purchase Order Rollovers: #65212 - Chevy Impala 2115 #65398 - Light bars 2115 #51822 - Art Walls 1910 ($18,908) ($12,595) ($5,000) 042307 _COMM_Regular_600_Attachments_1&2 Attachment 1 - Budget Amendment Summary (Resolution 2007-18) 04/23/2007; Regular 600 General Fund Difference in Beg Fund Balance from Projected to Actual Actual Beg Fund Balance from 9/30/06 CAFR #64322 - Library Feasibility Study 1900 #64314 - FMIT Appraisal 1920 #63576,64096 - Town Center Feasibility Study 1900 Fall Event Rollover 7260 Kiva Oracle Licensing Upgrade, Kiva Net/Kiva Citizen 1343 ($2,500) ($2,625) ($27,500) ($23,946) ($52,571 ) Additional Appropriation to (from) Fund Balance 1'0 Rollovers) ($145,645) Revenue Neutral: Suntrust proceeds - police lease vehicles Capitalization oflease vehicles 2115, 2117 Insurance proceeds - 2003 Chevy Impala 2003 Chevy Impala repair cost 21 15 Insurance proceeds - Monte Carlo Monte Carlo repair cost 2113 Nemours Donation - Dancing Under the Stars Dancing Under the Stars expenditure increase 7260 FDLE grant revenues - surveillance equipment FDLE grant expenditure - surveillance equipment 2113 $341,000 ($341,000) $903 ($903) $3,797 ($3,797) $5,000 ($5,000) $4,684 ($4,684) Additional Appropriation to (from) Fund Balance Revenue Neutral) $0 Other: Insurance proceeds - F150 damage F 150 repair costs 7230 Increase transfer from PCST for accrued revenue from FY 2006 Increase transfer from Dev Services for PO Rollover in 1343 $6,369 ($6,13 I) $26,097 $25,571 Additional Appropriation to (from) Fund Balance Other) $51,906 Revisions to Original Budgeted Appropriation to (from) Fund Balance REVISED 9/30/07 Budgeted Ending Fund Balance $8,020,531 042307 _COMM_Regular_600_Attachments_1&2 Attachment 1 - Budget Amendment Summary (Resolution 2007-18) 04/23/2007; Regular 600 Other Governmental Funds SDecial Law Enforcement Trnst Fnnd - Federal #108 As approved by City Commission on 9/25/06 Public Hearing Item 401: 10/1106 Budgeted Beginning Fund Balance FY '07 Budgeted Appropriation to (from) Fund Balance 9/30/07 Budgeted Ending Fund Balance Amendments to be approved tonight to Original FY 2006-2007 Budget (as approved on 9/25/06): Difference in Beginning Fund Balance from projected to actual as shown in 9/30/06 CAFR 12/11106 Consent 407 - Transfer to General Fund for truck purchase 3/12/07 Consent 201 - stop sticks Revisions to Original Budgeted Fund Balance REVISED 9/30/07 Bndgeted Ending Fund Balance Arbor Fund #11 0 As approved by City Commission on 9/25/06 Public Hearing Item 401: 10/1106 Budgeted Beginning Fund Balance FY '07 Budgeted Appropriation to (from) Fund Balance 9/30/07 Budgeted Ending Fund Balance Amendments to be approved tonight to Original FY 2006-2007 Budget (as approved on 9/25/06): Difference in Beginning Fund Balance from projected to actual as shown in 9/30/06 CAFR Grant revenue - Urban and Community Forestty Emergency Hurricane - current expenditure budget to be utilized; 75/25, maximum $18,750 Revisions to Original Budgeted Fund Balance REVISED 9/30/07 Budgeted Ending Fund Balance Road ImDrovements Fnnd #115 As approved by City Commission on 9/25/06 Public Hearing Item 401: 10/1/06 Budgeted Beginning Fund Balance FY '07 Budgeted Appropriation to (from) Fund Balance 9/30/07 Budgeted Ending Fund Balance Amendments to be approved tonight to Original FY 2006-2007 Budget (as approved on 9/25/06): Difference in Beginning Fund Balance from projected to actual as shown in 9/30/06 CAFR 7/24/06 Consent 403 - Seminole County interlocal revenues - Dyson Drive sidewalks 7/24/06 Consent 403 - Dyson Drive sidewalk expenditure budget Revisions to Original Budgeted Fund Balance REVISED 9/30/07 Budgeted Ending Fund Balance $10,363 $15,500 $25,863 $31,539 ($13,065) ($11,995) $6,479 $32,342 $214,863 ($75,868) $138,995 $42,450 $18,750 $61,200 $200,195 $1,052,248 ($456,710) $595,538 $30,144 $585,439 ($585,439) $30,144 $625,682 Difference in Beg Fund Balance from Projected to Actual Beg Fund Balance from Actual 9/30/06 CAFR $31,539 $41,902 $42,450 $257,313 $30,144 $1,082,392 042307 _ COMM _Regular _ 600_ Attachments _1 &2 Attachment 1 - Budget Amendment Summary (Resolution 2007-18) 04/23/2007; Regular 600 Other Governmental Funds Parks Imoact Fee Fund #155 As approved by City Commission on 9/25/06 Public Hearing Item 401: 10/1/06 Budgeted Beginning Fund Balance FY '07 Budgeted Appropriation to (from) Fund Balance 9/30/07 Budgeted Ending Fund Balance Amendments to be approved tonigbt to Original FY 2006-2007 Budget (as approved on 9/25/06): Difference in Beginning Fund Balance from projected to actual as shown in 9/30/06 CAFR Purchase Order Rollover #65362 - playground equipment (Miracle) Rollover 2006 Splash Pad Pavillion budget Revisions to Original Budgeted Fund Balance REVISED 9/30/07 Budgeted Ending Fund Balance Fire Imoact Fee Fund #160 As approved by City Commission on 9/25/06 Public Hearing Item 401: 10/1/06 Budgeted Beginning Fund Balance FY '07 Budgeted Appropriation to (from) Fund Balance 9/30/07 Budgeted Ending Fund Balance Amendments to be approved tonight to Original FY 2006-2007 Budget (as approved on 9/25/06): Difference in Beginning Fund Balance from projected to actual as shown in 9/30/06 CAFR Purchase Order Rollover #63225 - site evaluation F.S. 28 (CPH) Revisions to Original Budgeted Fund Balance REVISED 9/30/07 Budgeted Ending Fund Balance Medical Transoort Services Fund #170 As approved by City Commission on 9/25/06 Public Hearing Item 401: 10/1/06 Budgeted Beginning Fund Balance FY '07 Budgeted Appropriation to (from) Fund Balance 9/30/07 Budgeted Ending Fund Balance Amendments to be approved tonight to Original FY 2006-2007 Budget (as approved on 9/25/06): Difference in Beginning Fund Balance from projected to actual as shown in 9/30/06 CAFR Vehicle repairs needed due to late 2006 accident: insurance proceeds received in 2006 Revisions to Original Budgeted Fund Balance REVISED 9/30/07 Budgeted Endiog Fund Balance 5104,693 ($52,000) 552,693 $268,826 ($113,934) ($50,000) $104,892 5157,585 5691,226 $191,000 $882,226 $65,332 ($2,501) $62,831 5945,057 5351,283 $7,881 $359,164 $51,266 ($1,839) $49,427 $408,591 Difference in Beg Fund Balance from Projected to Actual Beg Fund Balance from Actual 9/30/06 CAFR $268,826 5373,519 $65,332 $756,558 $51,266 $402,549 042307 _COMM_Regular_600_Attachments_1 &2 Attachment 1 - Budget Amendment Summary (Resolution 2007-18) 04/23/2007; Regular 600 Other Governmental Funds TLBD Debt Service Fund #182 As approved by City Commission on 9/25/06 Public Hearing Item 401: 10/1/06 Budgeted Beginning Fund Balance FY '07 Budgeted Appropriation to (from) Fund Balance 9/30/07 Budgeted Ending Fund Balance Amendments to be approved tonigbt to Original FY 2006-2007 Budget <as approved on 9/25/06): Difference in Beginning Fund Balance from projected to actual as shown in 9/30/06 CAFR GSG allocation to this fund instead to hit TLBD Maint Phase I Revisions to Original Budgeted Fund Balance REVISED 9/30/07 Budgeted Ending Fund Balance TLBD Maintenance Fund #184 As approved hy City Commission on 9/25/06 Public Hearing Item 401: 10/1/06 Budgeted Beginning Fund Balance FY '07 Budgeted Appropriation to (from) Fund Balance 9/30/07 Budgeted Ending Fund Balance Amendments to be approved tonigbt to Original FY 2006-2007 Budget (as approved on 9/25/06): Difference in Beginning Fund Balance from projected to actual as shown in 9/30/06 CAFR 11/27/06 Consent 401 - Nabors Giblin special assessment revisions/public hearings 11/27/06 Consent 401.2 - GSG special assessment revisions/public hearings GSG allocations which previously hit # 182 and 213 to be entirely absorbed in this fund Revisions to Original Budgeted Fund Balance REVISED 9/30/07 Budgeted Ending Fund Balance Oak Forest Maintenance Fund #191 As approved by City Commission on 9/25/06 Public Hearing Item 401: 10/1/06 Budgeted Beginning Fund Balance FY '07 Budgeted Appropriation to (from) Fund Balance 9/30/07 Budgeted Ending Fund Balance Amendments to be approved tonight to Original FY 2006-2007 Budget (as approved on 9/25/06): Difference in Beginning Fund Balance from projected to actual as shown in 9/30/06 CAFR GSG allocations which previously hit #192 to now be absorbed by this fund 11/27/06 Consent 401.1 - GSG special assessment revisions/public hearings Revisions to Original Budgeted Fund Balance REVISED 9/30107 Budgeted Ending Fund Balance $155,714 ($3,950) $151,764 $6,370 $4,500 $10,870 $162,634 $264,256 ($98,000) $166,256 $13,796 ($5,000) ($3,000) ($9,000) ($3,204) $163,052 $28,505 ($3,135) $25,370 ($3,612) ($6,750) ($2,450) ($12,812) $12,558 Difference in Beg Fund Balance from Projected to Actual Beg Fund Balance from Actual 9/30106 CAFR $6,370 $162,084 $13,796 $278,052 ($3,612) $24,893 042307 _ COMM _Regular _600 _Attachments _1 &2 Attachment 1 - Budget Amendment Summary (Resolution 2007-18) 04/23/2007; Regular 600 Other Governmental Funds Oak Forest Debt Service Fund #192 As approved by City Commission on 9/25/06 Public Hearing Item 401: 10/1106 Budgeted Beginning Fund Balance FY '07 Budgeted Appropriation to (from) Fund Balance 9/30/07 Budgeted Ending Fund Balance Amendments to be approved tonight to Original FY 2006-2007 Budget (as approved on 9/25106): Difference in Beginning Fund Balance from projected to actual as shown in 9/30/06 CAFR GSG allocation to now be absorbed by fund 191 Revisions to Original Budgeted Fund Balance REVISED 9/30/07 Budgeted Ending Fund Balance 2007 Debt Service Fund #212 As approved by City Commission on 9/25/06 Public Hearing Item 401: 10/1/06 Budgeted Beginning Fund Balance FY '07 Budgeted Appropriation to (from) Fund Balance 9/30/07 Budgeted Ending Fund Balance Amendments to be approved tonigbtto Original FY 2006-2007 Budget (as approved on 9/25/06): Difference in Beginning Fund Balance from projected to actual as shown in 9/30/06 CAFR Reduce budgeted General Fund transfer - anticipated City Hall expansion delays Reduce budgeted interest expense - anticipated City Hall expansion delays Revisions to Original Budgeted Fund Balance REVISED 9/30/07 Budgeted Ending Fund Balance TLBD Pbase II Debt Service Fund #213 As approved by City Commission on 9/25/06 Public Hearing Item 401: 10/1106 Budgeted Beginning Fund Balance FY '07 Budgeted Appropriation to (from) Fund Balance 9/30/07 Budgeted Ending Fund Balance Amendments to be approved tonight to Original FY 2006-2007 Budget (as approved on 9/25/06): Difference in Beginning Fund Balance from projected to actual as shown in 9/30/06 CAFR GSG allocation to this fund instead to hit TLBD Maint Phase I Revisions to Original Budgeted Fund Balance REVISED 9/30/07 Budgeted Ending Fund Balance $0 $0 $0 $0 $0 $0 ($30,000) $30,000 $0 $0 $1,980 ($950) $1,030 $6,750 $7,212 $8,242 Difference in Beg Fund Balance from Projected to Actual Beg Fund Balance from Actual 9/30/06 CAFR $462 $2,442 $462 $1,123 $1,277 $2,400 $141 $1,264 $141 $4,500 $4,641 $7,041 042307 _COMM_Regular_600_Attachmenls_1 &2 Attachment 1 - Budget Amendment Summary (Resolution 2007-18) 04/23/2007; Regular 600 Other Governmental Funds 2004 CaDi tal Project Debt Service Fund #230 As approved by City Commission on 9125/06 Public Hearing Item 401: 10/1/06 Budgeted Beginning Fund Balance FY '07 Budgeted Appropriation to (from) Fund Balance 9/30/07 Budgeted Ending Fund Balance Amendments to be approved tonight to Original FY 2006-2007 Budget <as approved on 9/25/06): Difference in Beginning Fund Balance from projected to actual as shown in 9/30/06 CAFR Transfer from General Fund for note for Senior Center Therapy Pool Principal and Interest budget for $750K draw for Senior Center Therapy Pool Revisions to Original Budgeted Fund Balance REVISED 9/30/07 Budgeted Ending Fund Balance 1999 Construction Caoital Proiect Fund #305 As approved by City Commission on 9/25/06 Public Hearing Item 401: 1011/06 Budgeted Beginning Fund Balance FY '07 Budgeted Appropriation to (from) Fund Balance 9/30/07 Budgeted Ending Fuud Balance Amendments to be approved tonight to Original FY 2006-2007 Budget <as approved on 9/25/06): Difference in Beginning Fund Balance from projected to actual as shown in 9/30/06 CAFR Purchase Order Rollovers (#65023) - 434 V-Tum (Metric Engineering) Purchase Order Rollovers (#64628) - Blumberg pavers (Paver Systems) Purchase Order Rollovers (#62780) - Amend 78 Town Center Trail (CPH Engineering) Previous year UNUM donation to Veteran's Memorial was intended to increase expend. budget Revisions to Original Budgeted Fund Balance REVISED 9/30/07 Budgeted Ending Fund Balance Revolvinl! Rehabilitation Caoital Proiect Fund #306 As approved by City Commission on 9125/06 Public Hearing Item 401: 10/1/06 Budgeted Beginning Fund Balance FY '07 Budgeted Appropriation to (from) Fund Balance 9/30/07 Budgeted Ending Fund Balance Amendments to be approved tonight to Original FY 2006-2007 Budget (as approved on 9125/06): Difference in Beginning Fund Balance from projected to actual as shown in 9/30/06 CAFR Renovations to newly acquired property (154 Lori Ann) Previously sold property - warranty (bathtub repair at 123 Kristi Ann) Revisions to Original Budgeted Fund Balance REVISED 9/30/07 Budgeted Ending Fund Balance $30,000 ($30,000) $2,053,457 ($2,053,457) $0 $79,660 ($1,964) ($49,474) ($5,260) ($5,146) $17,816 $17,816 $964,802 $15,000 $979,802 $17,403 ($13,500) ($1,704) $2,199 $982,001 Difference in Beg Fund Balance from Projected to Actual Beg Fund Balance from Actual 9/30/06 CAFR $0 $0 $0 $42 $42 $42 $42 $79,660 $2,133,117 $17,403 $982,205 $42 042307 _COMM_Regular_600_Attachments_1&2 Attachment 1 - Budget Amendment Summary (Resolution 2007-18) 04/23/2007; Regular 600 Other Governmental Funds UtilitvlPublic Works Facilitv CaDital Proiect Fund #3t 1 As approved by City Commission on 9/25/06 Public Hearing Item 401: 10/1106 Budgeted Beginning Fund Balance FY '07 Budgeted Appropriation to (from) Fund Balance 9/30/07 Budgeted Ending Fund Balance Amendments to be approved tonight to Original FY 2006-2007 Budget (as approved on 9/25/06): Difference in Beginning Fund Balance from projected to actual as shown in 9/30/06 CAFR Purchase Order Rollover (#62376,62380) Revisions to Original Budgeted Fund Balance REVISED 9/30/07 Budgeted Ending Fund Balance City Hall EXDansion CaDital Proiect Fund #312 As approved by City Commission on 9/25/06 Public Hearing Item 401: 10/1106 Budgeted Beginning Fund Balance FY '07 Budgeted Appropriation to (from) Fund Balance 9/30/07 Budgeted Ending Fund Balance Amendments to be approved tonight to Original FY 2006-2007 Budget (as approved on 9/25/06): Difference in Beginning Fund Balance from projected to actual as shown in 9/30/06 CAFR Beg Balance less than budgeted - capital budget slightly decreased to avoid deficit Revisions to Original Budgeted Fund Balance REVISED 9/30/07 Budgeted Ending Fund Balance TLBD Phase 11 ImDrovements Fund #313 As approved by City Commission on 9/25/06 Public Hearing Item 401: 10/1106 Budgeted Beginning Fund Balance FY '07 Budgeted Appropriation to (from) Fund Balance 9/30/07 Budgeted Ending Fund Balance Amendments to be approved tonight to Original FY 2006-2007 Budget (as approved on 9/25/06): Difference in Beginning Fund Balance from projected to actual as shown in 9/30/06 CAFR Establish revenue budget from HOAs for street lighting relocation Establish equivalent expenditure budget for street lighting relocation Revisions to Original Budgeted Fund Balance REVISED 9/30/07 Budgeted Ending Fund Balance $1,628,694 ($1,628,694) $0 $524,443 ($379,664) $144,779 $144,779 $14,196 ($14,196) $0 ($2,357) $320,325 ($317,325) $3,000 $78,369 $3,000 ($3,000) $78,369 $81,369 Difference in Beg Fund Balance from Projected to Actual Beg Fund Balance from Actual 9/30/06 CAFR $524,443 $2,153,137 ($2,357) $11,839 $4,698 $2,341 $2,341 $78,369 $398,694 042307 _COMM_Regular_600_Attachments_1 &2 Attachment 1 - Budget Amendment Summary (Resolution 2007-18) 04/23/2007; Regular 600 Other Governmental Funds HMGP Capital Proiect Fund #314 As approved by City Commission on 9125/06 Public Hearing Item 401: 10/1/06 Budgeted Beginning Fund Balance FY '07 Budgeted Appropriation to (from) Fund Balance 9/30/07 Budgeted Ending Fund Balance Amendments to be approved tonight to Original FY 2006-2007 Budget (as approved on 9125/06): Difference in Beginning Fund Balance from projected to actual as showu in 9/30/06 CAFR Federal Grant revenue (Hazard Mitigation) - unrealized in 2006 Federal Grant expenditures (Hazard Mitigation) - unutilized 2006 budget rolled over to 2007 Revisions to Original Budgeted Fund Balance REVISED 9/30/07 Budgeted Ending Fund Balance Senior Center Expansion Capital Proiect Fund - #316 As approved by City Commission on 9125/06 Public Hearing Item 401: 1011/06 Budgeted Beginning Fund Balance FY '07 Budgeted Appropriation to (from) Fund Balance 9/30/07 Budgeted Ending Fund Balance Amendments to be approved tonight to Original FY 2006-2007 Budget (as approved on 9/25/06): Difference in Beginning Fund Balance from projected to actual as shown in 9/30/06 CAFR CDBG grant revenue - unrealized in 2006 Remaining 2006 capital budget ($61,036) plus additional appropriation due to 2006 interest revenue ($1,949); original 2007 bndgeted ending fund balance at $8,000 Revisions to Original Budgeted Fund Balance REVISED 9/30/07 Budgeted Ending Fund Balance $49,006 $145,913 ($194,551) $100,000 ($92,000) $8,000 ($37,015) $100,000 ($62,985) Difference in Beg Fund Balance from Projected to Actual Beg Fund Balance from Actual 9/30/06 CAFR $600 $0 $600 $49,006 $49,606 $368 $968 ($37,015) $62,985 $0 $8,000 042307 _ COMM _Regular _ 600_ Attachments _ 1 &2 Attachment 1 - Budget Amendment Summary (Resolution 2007-18) 04/23/2007; Regular 600 Enterprise Funds (Note - As enterprise funds, the following 'fund balances' are technically not their fund balances but rather a projection of their year-end net assets less net capital.) Water and Sewer Utility Fund - Oueratin!! (#3600): As approved by City Commission on 9/25/06 Public Hearing Item 401: 10/1106 Budgeted Beginning Fund Balance FY '07 Budgeted Appropriation to (from) Fund Balance 9/30/07 Budgeted Ending Fund Balance $6,870,456 ($938,532) $5,931,924 Amendments to be approved tonight to Original FY 2006-2007 Budget (as approved on 9/25/06): Difference in Beginning Fund Balance from projected to actual as shown in 9/30/06 CAFR $1,511,535 Purchase Order Rollovers (#64065,63171) I1l!lli WTP3 unutilized 2006 budget less amount already appropriated in 2007 budget; design of server CAD lift station and WTP#2 electrical improvements (CPH Engineering) Purchase Order Rollovers (#64410) - WTP#3 electrical imp (Florida Industrial Electric) 2/26/07 Regular 302 - Transfer to General Fund for televox system (Utility Billing) Revisions to Original Budgeted Fund Balance ($96,269) ($24,893) ($8,400) $1,381,973 REVISED 9/30/07 Budgeted Ending Fund Balance $7,313,897 Water and Sewer Utility Fund - Revenue Generation (#3620): As approved by City Commission on 9/25/06 Public Hearing Item 401: 10/1106 Budgeted Beginning Fund Balance FY '07 Budgeted Appropriation to (from) Fund Balance 9/30/07 Budgeted Ending Fund Balance $139,438 ($139,438) $0 Amendments to be approved tonight to Original FY 2006-2007 Budget (as approved on 9/25/06): Difference in Beginning Fund Balance from projected to actual as shown in 9/30/06 CAFR $85,963 Purchase Order Rollovers (#64956,64843,64745,64254,64068) less amount already appropriated in 2007 budget - submersible pumps (ITT), diesel tank (Guardian), platform sludge thickener (Unlimited Welding), fuel storage tank (Core), rotary screen thickener (FKC) Revisions to Original Budgeted Fund Balance ($85,963) $0 REVISED 9/30/07 Budgeted Ending Fund Balance Capital Assets (net of related debt) $7,926,143 $0 Not requiring amendment: Water and Sewer - Renewal & Replacement (#3610) Water and Sewer - 2000 Construction (#3640) Total Water & Sewer "Fund Balance" (ties to CAFR) Difference in Beginning Fund Balance from projected to actual $1,511,535 $85,963 Actual Ending Fund Balance as shown in the 9/30/06 CAFR $16,308,134 $225,401 $416,217 $545,511 $17,495,263 042307 _COMM_Regular_600y.ttachments_1 &2 Attachment 1 - Budget Amendment Summary (Resolution 2007-18) 04/23/2007; Regular 600 Enterprise Funds (Note - As enterprise funds, the following 'fund balances' are technically not their fund balances but rather a projection of their year-end net assets less net capital.) Stormwater Utilitv Fund #430 As approved by City Commission on 9/25/06 Public Hearing Item 401: 1011/06 Budgeted Beginning Fund Balance FY '07 Budgeted Appropriation to (from) Fund Balance 9/30/07 Budgeted Ending Fund Balance $473,979 ($173,587) $300,392 Amendments to be approved tonight to Original FY 2006-2007 Budget (as approved on 9/25/06): Difference in Beginning Fund Balance from projected to actual as shown in 9/30/06 CAFR Purchase Order Rollover #62261 - surveylreplat Fruitwood Lake (Southeastern) 2/26/07 Consent 408 - Jones v. COWS $263,895 ($11,340) ($40,000) Capital Assets (net of related debt) $3,785,317 Revisions to Original Budgeted Fund Balance $212,555 REVISED 9/30/07 Budgeted Ending Fund Balance $512,947 Di fference in Beginning Fund Balance from projected to actual $263,895 Actual Ending Fund Balance as shown in the 9/30/06 CAFR $4,523,191 042307 _ COMM _Regular _ 600 ~ttachments_1 &2 Attachment 2 - General Fund Budget Amendment Recap (Resolution 2007-18) 04/23/2007; Regular 600 FY07 Commission New FY07 Original Approved Revenue Requests Amended Annual Interdepartmental Amendments to PO Neutral to Amend Annual DeD't# Budl!et Transfers Aoorooriation Rollovers Chanl!es AODrooriation Budl!et Gen~aIFundR~enues $ 21,154,567 $ 21,154,567 Suntrust Proceeds - Lease vehicles 341,000 $ 341,000 Insurance proceeds - F150 damage $ 6,369 $ 6,369 Insurance proceeds - Monte Carlo 3,797 $ 3,797 Insurance proceeds - 2003 Chevy Impala 903 $ 903 FDLE grant revenues - surveillance equipment 4,684 $ 4,684 12/11/06 Consent 407 - Seminole County grant (44%) 10,000 $ 10,000 12/11/06 Consent 407 - Transfer from 108 for grant expenditure 13,065 $ 13,065 Nemours Donation - Dancing Under the Stars $ 5,000 $ 5,000 Markoly Grant - camera, defibrillator 20,000 $ 20,000 Transfer in from Water & Sewer for Televox (Utility Billing) 8,400 $ 8,400 Increase transfer from Dev Services for PO Rollover in 1343 25,571 $ 25,571 Increase transfer from PCST for accrued revenue from FY 2006 26,097 $ 26,097 $ $ $ $ $ GeneralFundR~enues $ 21,154,567 51,465 355,384 $ 58,037 $ 21,619,453 General Fund Expenditures City Commission lIOO $ 156,796 4,300 12,500 $ 173,596 Various Boards 1lIO $ 11,600 $ 11,600 City Manager 1200 $ 271,650 $ 271,650 City Clerk 1210 $ 264,380 $ 264,380 General Gov't - Legal Services 1220 $ 225,000 $ 225,000 General Gov't - Code Enforcement 1230 $ 20,000 $ 20,000 General Gov't - General 1900 $ 396,120 $ (4,300) 30,000 $ 421,820 Finance 1300 $ 511,383 $ 511,383 Finance - Utility Billing 1360 $ 611,036 8,400 $ 619,436 Gen Svc - Human Res 1310 $ 97,847 $ 97,847 Gen Svc - Purchasing 1330 $ 64,556 $ 64,556 Gen Svc - Admin 1350 $ 102,788 $ 102,788 Gen Svc - City Hall 1910 $ 204,631 5,000 $ 209,631 Gen Svc - City Hall Operator 1915 $ 38,723 $ 38,723 Gen Svc - Risk Management 1920 $ 551,000 2,625 $ 553,625 Gen Svc - Library 1930 $ 1,000 $ 1,000 Information Systems - General 1340 $ 613,585 $ 613,585 Information Systems - Special Projects 1341 $ 274,007 71,210 $ 345,217 Information Systems - Records Management 1342 $ 223,608 $ 223,608 Information Systems - KIVA/GIS 1343 $ 265,293 52,571 $ 317,864 042307_ COMM _Regular_600_Atlachments_1 &2 Attachment 2 - General Fund Budget Amendment Recap (Resolution 2007-18) 04/23/2007; Regular 600 FY07 Commission New FY07 Original Approved Revenue Requests Amended Annual Interdepartmental Amendments to PO Neutral to Amend Annual DeD't# Budrlet Transfers ADDrooriation Rollovers Chanrles ADDroDriation Budrlet Comm Dev - Admin 1510 $ 246,147 200 $ 5,000 $ 251,347 Comm Dev - Planning 1515 $ 140,489 $ 140,489 Comm Dev - Dev Review 1520 $ 91,902 $ (200) $ 91,702 Comm Dev - Urban Beautification 1525 $ 1,278,215 20,000 $ 1,298,215 Police - Chief 2110 $ 264,616 $ (120) $ 264,496 Police - Criminal Investigations 2113 $ 674,084 $ (417) 8,481 $ 682,148 Police - Operations Support 2114 $ 425,807 $ (2,680) $ 23,065 $ 446,192 Police - Operations 2115 $ 2,672,673 $ (7,000) $ 31,503 307,803 $ 3,004,979 Police - Info Services 2116 $ 957,840 $ 8,\19 $ 965,959 Police - Tech Services 2117 $ 391,724 34,100 $ 425,824 Police - Code Enforcement 2118 $ 359,160 $ 1,458 $ 360,618 Police - Motorcycle 2119 $ 314,456 $ 320 $ 314,776 Police - Canine 2120 $ 139,436 $ 320 $ 139,756 Police - Professional Standards 2121 $ 221,561 $ 221,561 Fire - Admin 2210 $ 274,992 $ 274,992 Fire - Prevention 2230 $ 163,704 $ 163,704 Fire - Operations 2240 $ 3,839,820 20,000 $ 3,859,820 Fire - Training 2250 $ 133,682 $ 133,682 Public Works - Admin 4410 $ 209,663 $ 209,663 Public Works - Roods & ROW 4412 $ 719,743 $ 719,743 Public Works - Fleet 4413 $ 168,472 $ 168,472 Public Works - Facilities 4414 $ 62,745 $ 62,745 Public Works - Capital Projects 4415 $ 77,649 $ 77,649 P&R - Admin 7200 $ 193,869 $ 193,869 P&R - Athletics 7210 $ 192,559 $ 192,559 P&R - Athletics League 7211 $ 101,660 $ 101,660 P&R - Athletics Partnerships 7212 $ 41,874 $ 41,874 P&R - Concessions 7220 $ 90,201 $ 90,201 P&R - Parks & Grounds 7230 $ 1,249,612 $ 6,131 $ 1,255,743 P&R - Programs 7240 $ 209,929 (1,200) $ 208,729 P&R - Seniors 7250 $ 173,213 $ 173,213 P&R - Community Events 7260 $ 202,000 1,200 $ 23,946 5,000 $ 232,146 General Fund Expenditures S 21,188,500 $ $ 160,175 $ 145,645 $ 355,384 6,131 S 21,855,835 Budgeted Appropriation to (from) Fund Balance S (33,933) $ (108,710) $ (145,645) $ 51,906 S (236,382) 042307 _COMM_Regular_600_Attachments_1 &2 RESOLUTION NUMBER 2007-18 A RESOLUTION OF THE CITY COMMISSION OF THE CITY OF WINTER SPRINGS AMENDING THE FISCAL YEAR 2006-2007 BUDGET AS PROVIDED IN EXHIBIT "I" ATTACHED HERETO; PROVIDING FOR THE REPEAL OF PRIOR INCONSISTENT RESOLUTIONS; PROVIDING FOR SEVERABILITY; AND PROVIDING FOR AN EFFECTIVE DATE. WHEREAS, the City Commission finds it necessary to amend the fiscal year 2006-2007 budget as provided herein; 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. Budget Amendment. The City of Winter Springs' fiscal year 2006-2007 budget is hereby amended as provided for in Commission Regular Agenda Item 600, dated April 23, 2007, and included herein as Attachment "1" which is hereby fully incorporated herein by this reference. 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 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 23rd day of April, 2007. t.~~ ATTEST: A LORENZO-LUACES, City Clerk Approved as to legal form and sufficiency for the City inter Springs only: ANTHONY A. GARGANESE, City Attorney City of Winter Springs, FL Resolution Number 2007-18 Page 2 of 2 Attachment 1 - Budget Amendment Summary (Resolution 2007-18) 04/23/2007; Regular 600 General Fund Funds not included in this summary do not require budget amendment Difference in Beg Fund Balance from Projected to Actual Actual Beg Fund Balance from 9/30/06 CAFR HELPFUL TOOLS: Comprehensive Annual Financial Report for the year ended September 30, 2006 as approved by City Commission on 4/9/2007 Regular Item 603; and Final Budget Fiscal Year 2006-2007 as approved by City Commission on 9/25/06 Public Hearing 401. General Fund #001: As approved by City Commission on 9/25/06 Public Hearing Item 401: 10/1/06 Budgeted Beginning Fund Balance FY '07 Budgeted Appropriation to (from) Fund Balance 9/30/07 Budgeted Ending Fund Balance Amendments to be approved tonight to Original FY 2006-2007 Budget (as approved on 9/25/06): Difference in Beginning Fund Balance from projected to actual as shown in 9/30/06 CAFR Commission Approved: 10/9/06 Regular 302 - Open Space 1510 10/23/06 Consent 407 - WiFi Consulting 1341 11/13/06 Consent 40 I - WiFi 1341 12/11/06 Consent 410 - WiFi 1341 9/25/06 Regular 310 - Meals on Wheels 1100 12/11/06 Regular 311 - Chamber Lights 1341 2/12/07 Consent 408 - Commission Promo, Dues & Registrations 1100 2/26/07 Regular 305 - Wireless Broadband 1341 12/11/06 Consent 407 - Seminole County grant 12/11/06 Consent 407 - Transfer from 108 for grant expenditure 12/11/06 Consent 407 - Sem Cty grant expenditure (truck) 2114 2/26/07 Regular 302 - Transfer from W &S for televox system 00 I 2/26/07 Regular 302 - televox system expenditure 1360 2/26/07 Consent 405 - Markoly grant 2/26/07 Consent 405 - Markoly grant - camera, defibrillator expenditure 2240 4/9/07 Consent 206 - Village Walk landscaping 1525 3/19/07 Regular 615 - WMFE 1100 Additional Appropriation to (from) Fund Balance Comm AooroveQj Fiscal Year '07 Purchase Order Rollovers: #65212 - Chevy Impala 2115 #65398 - Light bars 2115 #51822-ArtWalls 1910 $2,096,296 ($5,000) ($53,000) ($710) ($10,000) ($5,000) ($2,500) ($5,000) ($5,000) $10,000 $13,065 ($23,065) $8,400 ($8,400) $20,000 ($20,000) ($20,000) ($2,500) ($108,710) ($18,908) ($12,595) ($5,000) $2,096,296 $8,256,913 042307 _COMM_Regular_600_Attachments_1&2 Attachment 1 - Budget Amendment Summary (Resolution 2007-18) 04/23/2007; Regular 600 General Fund Difference in Beg Fund Balance from Projected to Actual Actual Beg Fund Balance from 9/30/06 CAFR #64322 - Library Feasibility Study 1900 #64314 - FMIT Appraisal 1920 #63576, 64096 - Town Center Feasibility Study 1900 Fall Event Rollover 7260 Kiva Oracle Licensing Upgrade, Kiva Net/Kiva Citizen 1343 ($2,500) ($2,625) ($27,500) ($23,946) ($52,571 ) Additional Appropriation to (from) Fund Balance fO Rollovers) ($145,645) Revenue Neutral: Suntrust proceeds - police lease vehicles Capitalization oflease vehicles 2115, 2117 Insurance proceeds - 2003 Chevy Impala 2003 Chevy Impala repair cost 2115 Insurance proceeds - Monte Carlo Monte Carlo repair cost 2113 Nemours Donation - Dancing Under the Stars Dancing Under the Stars expenditure increase 7260 FDLE grant revenues - surveillance equipment FDLE grant expenditure - surveillance equipment 2113 $341,000 ($341,000) $903 ($903) $3,797 ($3,797) $5,000 ($5,000) $4,684 ($4,684) Additional Appropriation to (from) Fund Balance Revenue Neutral) Other: Insurance proceeds - F 150 damage F 150 repair costs 7230 Increase transfer from PCST for accrued revenue from FY 2006 Increase transfer from Dev Services for PO Rollover in 1343 $6,369 ($6,131) $26,097 $25,571 Additional Appropriation to (from) Fund Balance Other) $51,906 Revisions to Original Budgeted Appropriation to (from) Fund Balance REVISED 9/30/07 Budgeted Ending Fund Balance $8,020,531 $0 042307 _COMM_Regular_600_Attachments_1&2 Attachment 1 - Budget Amendment Summary (Resolution 2007-18) 04/23/2007; Regular 600 Other Governmental Funds Suedal Law Enforcement Trust Fund - Federal #108 As approved by City Commission on 9/25/06 Public Hearing Item 401: 10/1/06 Budgeted Beginning Food Balance FY '07 Budgeted Appropriation to (from) Food Balance 9/30/07 Budgeted Ending Food Balance Amendments to be approved tonight to Original FY 2006-2007 Budget (as approved on 9/25/06): Difference in Beginning Food Balance from projected to actual as shown in 9/30/06 CAFR 12/11/06 Consent 407 - Transfer to General Food for truck purchase 3/12/07 Consent 201 - stop sticks Revisions to Original Budgeted Food Balance REVISED 9/30/07 Budgeted Ending Fund Balance Arbor Fund #110 As approved by City Commission on 9/25/06 Public Hearing Item 401: 10/1/06 Budgeted Beginning Fund Balance FY '07 Budgeted Appropriation to (from) Fund Balance 9/30/07 Budgeted Ending Food Balance Amendments to be approved tonight to Original FY 2006-2007 Budget (as approved on 9/25/06): Difference in Beginning Food Balance from projected to actual as shown in 9/30/06 CAFR Grant revenue - Urban and Community ForeslIy Emergency Hurricane - current expenditure budget to be utilized; 75/25, maximum $18,750 Revisions to Original Budgeted Fund Balance REVISED 9/30/07 Budgeted Ending Fund Balance Road Imurovements Fund #115 As approved by City Commission on 9/25/06 Public Hearing Item 401: 10/1/06 Budgeted Beginning Food Balance FY '07 Budgeted Appropriation to (from) Food Balance 9/30/07 Budgeted Ending Food Balance Amendments to be approved tonight to Original FY 2006-2007 Budget (as approved on 9/25/06): Difference in Beginning Food Balance from projected to actual as shown in 9/30/06 CAFR 7/24/06 Consent 403 - Seminole Coooty interlocal revenues - Dyson Drive sidewalks 7/24/06 Consent 403 - Dyson Drive sidewalk expenditure budget Revisions to Original Budgeted Food Balance REVISED 9/30/07 Budgeted Ending Fund Balance $10,363 $15,500 $25,863 $31,539 ($13,065) ($11,995) $6,479 $32,342 $214,863 ($75,868) $138,995 $42,450 $18,750 $61,200 $200,195 $1,052,248 ($456,710) $595,538 $30,144 $585,439 ($585,439) $30,144 $625,682 Difference in Beg Food Balance from Projected to Actual Beg Food Balance from Actual 9/30/06 CAFR $31,539 $41,902 $42,450 $257,313 $30,144 $1,082,392 042307 _COMM_Regular_600_Attachments_1 &2 Attachment 1 - Budget Amendment Summary (Resolution 2007-18) 04/23/2007; Regular 600 Other Governmental Funds Parks Imoact Fee Fund #155 As approved by City Commission on 9/25/06 Public Hearing Item 401: 10/1/06 Budgeted Beginning Fund Balauce FY '07 Budgeted Appropriation to (from) Fund Balauce 9/30/07 Budgeted Ending Fund Balauce Amendments to be approved tonight to Original FY 2006-2007 Budget (as approved on 9/25/06): Difference in Beginning Fund Balauce from projected to actual as shown in 9/30/06 CAFR Purchase Order Rollover #65362 - playground equipment (Miracle) Rollover 2006 Splash Pad Pavillion budget Revisions to Original Budgeted Fund Balauce REVISED 9/30/07 Budgeted Ending Fund Balance Fire Imoact Fee Fund #160 As approved by City Commission on 9/25/06 Public Hearing Item 401: 10/1106 Budgeted Beginning Fund Balauce FY '07 Budgeted Appropriation to (from) Fund Balauce 9/30/07 Budgeted Ending Fund Balauce Amendments to be approved tonight to Original FY 2006-2007 Budget (as approved on 9/25/06): Difference in Beginning Fund Balauce from projected to actual as shown in 9/30/06 CAFR Purchase Order Rollover #63225 - site evaluation F.S. 28 (CPH) Revisions to Original Budgeted Fund Balauce REVISED 9/30/07 Budgeted Ending Fund Balance Medical Transoort Services Fund #170 As approved by City Commission on 9/25/06 Public Hearing Item 401: 10/1106 Budgeted Beginning Fund Balauce FY '07 Budgeted Appropriation to (from) Fund Balauce 9/30/07 Budgeted Ending Fund Balauce Amendments to be approved tonight to Original FY 2006-2007 Budget (as approved on 9/25/06): Difference in Beginning Fund Balauce from projected to actual as shown in 9/30/06 CAFR Vehicle repairs needed due to late 2006 accident; insurauce proceeds received in 2006 Revisions to Original Budgeted Fund Balauce REVISED 9/30/07 Budgeted Ending Fund Balance $104,693 ($52,000) $52,693 $268,826 ($113,934) ($50,000) $104,892 $157,585 $691,226 $191,000 $882,226 $65,332 ($2,501) $62,83 I $945,057 $351,283 $7,881 $359,164 $51,266 ($1,839) $49,427 $408,591 Difference in Beg Fund Balauce from Projected to Actual Beg Fund Balauce from Actual 9/30/06 CAFR $268,826 $373,519 $65,332 $756,558 $51,266 $402,549 042307_ COMM _Regular _ 600 _Attachments _1 &2 Attachment 1 - Budget Amendment Summary (Resolution 2007-18) 04/23/2007; Regular 600 Other Governmental Funds TLBD Debt Service Fund #182 As approved by City Commission on 9/25/06 Public Hearing Item 401: 10/1106 Budgeted Beginning Fund Balance FY '07 Budgeted Appropriation to (from) Fund Balance 9/30/07 Budgeted Ending Fund Balance Amendments to be approved tonight to Original FY 2006-2007 Budget (as approved on 9/25/06): Difference in Beginning Fund Balance from projected to actual as shown in 9/30/06 CAFR GSG allocation to this fund instead to hit TLBD Maint Phase I Revisions to Original Budgeted Fund Balance REVISED 9/30107 Budgeted Ending Fund Balance TLBD Maintenance Fund #184 As approved by City Commission on 9/25/06 Public Hearing Item 401: 10/1/06 Budgeted Beginning Fund Balance FY '07 Budgeted Appropriation to (from) Fund Balance 9/30/07 Budgeted Ending Fund Balance Amendments to be approved tonight to Original FY 2006-2007 Budget (as approved on 9/25/06): Difference in Beginning Fund Balance from projected to actual as shown in 9/30/06 CAFR 11/27/06 Consent 401 - Nabors Giblin special assessment revisions/public hearings 11/27/06 Consent 401.2 - GSG special assessment revisions/public hearings GSG allocations which previously hit #182 and 213 to be entirely absorbed in this fund Revisions to Original Budgeted Fund Balance REVISED 9/30/07 Budgeted Ending Fund Balance Oak Forest Maintenance Fund #191 As approved by City Commission on 9/25/06 Public Hearing Item 401: 10/1/06 Budgeted Beginning Fund Balance FY '07 Budgeted Appropriation to (from) Fund Balance 9/30/07 Budgeted Ending Fund Balance Amendments to be approved tonight to Original FY 2006-2007 Budget (as approved on 9n5/06): Difference in Beginning Fund Balance from projected to actual as shown in 9/30/06 CAFR GSG allocations which previously hit # 192 to now be absorbed by this fund 11/27/06 Consent 401.1 - GSG special assessment revisions/public hearings Revisions to Original Budgeted Fund Balance REVISED 9/30/07 Budgeted Ending Fund Balance $155,714 ($3,950) $151,764 $6,370 $4,500 $10,870 $162,634 $264,256 ($98,000) $166,256 $13,796 ($5,000) ($3,000) ($9,000) ($3,204) $163,052 $28,505 ($3,135) $25,370 ($3,612) ($6,750) ($2,450) ($12,812) $12,558 Difference in Beg Fund Balance from Projected to Actual Beg Fund Balance from Actual 9/30/06 CAFR $6,370 $162,084 $13,796 $278,052 ($3,612) $24,893 042307 _COMM_Regular_600-.Attachments_1 &2 Attachment 1 - Budget Amendment Summary (Resolution 2007-18) 04/23/2007; Regular 600 Other Governmental Funds Oak Forest Debt Service Fund #192 As approved by City Commission on 9/25/06 Public Hearing Item 401: 10/1106 Budgeted Beginning Fund Balance FY '07 Budgeted Appropriation to (from) Fund Balance 9/30/07 Budgeted Ending Fund Balance Amendments to be approved tonight to Original FY 2006-2007 Budget (as approved on 9/25/06): Difference in Beginning Fund Balance from projected to actual as shown in 9/30/06 CAFR GSG allocation to now be absorbed by fund 191 Revisions to Original Budgeted Fund Balance REVISED 9/30/07 Budgeted Ending Fund Balance 2007 Debt Service Fund #212 As approved by City Commission on 9125/06 Public Hearing Item 401: 10/1/06 Budgeted Beginning Fund Balance FY '07 Budgeted Appropriation to (from) Fund Balance 9/30/07 Budgeted Ending Fund Balance Amendments to be approved tonight to Original FY 2006-2007 Budget (as approved on 9/25/06): Difference in Beginning Fund Balance from projected to actual as shown in 9/30/06 CAFR Reduce budgeted General Fund transfer - anticipated City Hall expansion delays Reduce budgeted interest expense - anticipated City Hall expansion delays Revisions to Original Budgeted Fund Balance REVISED 9/30/07 Budgeted Ending Fund Balance TLBD Phase II Debt Service Fund #213 As approved by City Commission on 9125/06 Public Hearing Item 401: 10/1106 Budgeted Beginning Fund Balance FY '07 Budgeted Appropriation to (from) Fund Balance 9/30/07 Budgeted Ending Fund Balance Amendments to be approved tonight to Original FY 2006-2007 Budget (as approved on 9/25/06): Difference in Beginning Fund Balance from projected to actual as shown in 9/30/06 CAFR GSG allocation to this fund instead to hit TLBD Maint Phase I Revisions to Original Budgeted Fund Balance REVISED 9/30/07 Budgeted Ending Fund Balance $0 $0 $0 $0 $0 $0 ($30,000) $30,000 $0 $0 $1,980 ($950) $1,030 $6,750 $7,212 $8,242 Difference in Beg Fund Balance from Projected to Actual Beg Fund Balance from Actual 9/30/06 CAFR $462 $2,442 $462 $1,123 $1,277 $2,400 $141 $1,264 $141 $4,500 $4,641 $7,041 042307 _ COMM _Regular _ 600_ Attachments _1 &2 Attachment 1 - Budget Amendment Summary (Resolution 2007-18) 04/23/2007; Regular 600 Other Governmental Funds 2004 CaDital Proiect Debt Service Fund #230 As approved by City Commission on 9/25/06 Public Hearing Item 401: 10/1/06 Budgeted Beginning Fund Balance FY '07 Budgeted Appropriation to (from) Fund Balance 9/30/07 Budgeted Ending Fund Balance Amendments to be approved tonight to Original FY 2006-2007 Budget (as approved on 9/25/06): Difference in Beginning Fund Balance from projected to actual as shown in 9/30/06 CAFR Transfer from General Fund for note for Senior Center Therapy Pool Principal and Interest budget for $750K draw for Senior Center Therapy Pool Revisions to Original Budgeted Fund Balance REVISED 9/30/07 Budgeted Ending Fund Balance 1999 Construction CaDital Proiect Fund #305 As approved by City Commission on 9/25/06 Public Hearing Item 401: 10/1/06 Budgeted Beginning Fund Balance FY '07 Budgeted Appropriation to (from) Fund Balance 9/30/07 Budgeted Ending Fund Balance Amendments to be approved tonight to Original FY 2006-2007 Budget (as approved on 9/25/06): Difference in Beginning Fund Balance from projected to actual as shown in 9/30/06 CAFR Purchase Order Rollovers (#65023) - 434 V-Tum (Metric Engineering) Purchase Order Rollovers (#64628) - Blumberg pavers (Paver Systems) Purchase Order Rollovers (#62780) - Amend 78 Town Center Trail (CPH Engineering) Previous year UNUM donation to Veteran's Memorial was intended to increase expend. budget Revisions to Original Budgeted Fund Balance REVISED 9/30/07 Budgeted Ending Fund Balance Revolvin!! Rehabilitation CaDi tal Proiect Fund #306 As approved by City Commission on 9/25/06 Public Hearing Item 401: 10/1106 Budgeted Beginning Fund Balance FY '07 Budgeted Appropriation to (from) Fund Balance 9/30/07 Budgeted Ending Fund Balance Amendments to be approved tonight to Original FY 2006-2007 Budget (as approved on 9/25/06): Difference in Beginning Fund Balance from projected to actual as shown in 9/30/06 CAFR Renovations to newly acquired propeny (154 Lori Ann) Previously sold property - warranty (bathtub repair at 123 Kristi Ann) Revisions to Original Budgeted Fund Balance REVISED 9/30/07 Budgeted Ending Fund Balance $30,000 ($30,000) $2,053,457 ($2,053,457) $0 $79,660 ($1,964) ($49,474) ($5,260) ($5,146) $17,816 $17,816 $964,802 $15,000 $979,802 $17,403 ($13,500) ($1,704) $982,001 Difference in Beg Fund Balance from Projected to Actual Beg Fund Balance from Actual 9/30/06 CAFR SO $0 $0 $42 $42 $42 $42 $79,660 $2,133,117 $17,403 $982,205 $2,199 $42 042307 _ COMM _Regular _ 600 _Attachments _1 &2 Attachment 1 - Budget Amendment Summary (Resolution 2007-18) 04/23/2007; Regular 600 Other Governmental Funds UtilitvlPublic Works Facilitv Caoital Proiect Fuud #311 As approved by City Commissiou on 9/25/06 Public Hearing Item 401: 10/1106 Budgeted Begiuuing Fund Balance FY '07 Budgeted Appropriatiou to (from) Fund Balance 9/30/07 Budgeted Euding Fund Balance Amendments to be approved tonight to Original FY 2006-2007 Budget (as approved on 9/25/06): Difference in Begiuuing Fund Balance from projected to actual as shown in 9/30/06 CAFR Purchase Order Rollover (#62376, 62380) Revisions to Original Budgeted Fund Balance REVISED 9/30/07 Budgeted Ending Fund Balance Citv Hall Exoansion Caoital Proiect Fund #312 As approved by City Commission on 9/25/06 Public Hearing Item 401: 10/1106 Budgeted Begiuuing Fund Balance FY '07 Budgeted Appropriation to (from) Fund Balance 9/30/07 Budgeted Ending Fund Balance Amendments to be approved tonight to Original FY 2006-2007 Budget (as approved on 9/25106): Difference in Begiuuing Fund Balance from projected to actual as shown in 9/30/06 CAFR Beg Balance less than budgeted - capital budget slightly decreased to avoid deficit Revisions to Original Budgeted Fund Balance REVISED 9/30/07 Budgeted Ending Fund Balance TLBD Phase II Imorovements Fund #313 As approved by City Commission on 9/25/06 Public Hearing Item 401: 10/1106 Budgeted Begiuuing Fund Balance FY '07 Budgeted Appropriation to (from) Fund Balance 9/30/07 Budgeted Ending Fund Balance Amendments to be approved tonight to Original FY 2006-2007 Budget (as approved on 9/25/06): Difference in Begiuuing Fund Balance from projected to actual as shown in 9/30106 CAFR Establish revenue budget from HOAs for slreet lighting relocation Establish equivalent expenditure budget for slreet lighting relocation Revisions to Original Budgeted Fund Balance REVISED 9/30/07 Budgeted Ending Fund Balance $1,628,694 ($1,628,694) $0 $524,443 ($379,664) $144,779 $144,779 $14,196 ($14,196) $0 ($2,357) $320,325 ($317,325) $3,000 $78,369 $3,000 ($3,000) $78,369 $81,369 Difference in Beg Fund Balance from Projected to Actual Beg Fund Balance from Actual 9/30106 CAFR $524,443 $2,153,137 ($2,357) $11,839 $4,698 $2,341 $2,341 $78,369 $398,694 042307 _COMM_Regular_600_Attachments_1 &2 Attachment 1 - Budget Amendment Summary (Resolution 2007-18) 04/2312007; Regular 600 Other Governmental Funds HMGP Caoital Proiect Fund #314 As approved by City Commission on 9/25/06 Public Heariug Item 401: 10/1/06 Budgeted Beginning Fund Balance FY '07 Budgeted Appropriation to (from) Fund Balance 9/30/07 Budgeted Ending Fund Balance Amendments to be approved tonight to Original FY 2006-2007 Budget (as approved on 9/25/06): Difference in Beginning Fund Balance from projected to actual as shown in 9/30/06 CAFR Federal Grant revenue (Hazard Mitigation) - unrealized in 2006 Federal Grant expenditures (Hazard Mitigation) - unutilized 2006 budget rolled over to 2007 Revisions to Original Budgeted Fund Balance REVISED 9/30/07 Budgeted Ending Fund Balance Senior Center Exoansion Caoital Proiect Fund - #316 As approved by City Commission on 9/25/06 Public Hearing Item 401: 1011/06 Budgeted Beginning Fund Balance FY '07 Budgcted Appropriation to (from) Fund Balance 9/30/07 Budgeted Ending Fund Balance Amendments to be approved tooight to Original FY 2006-2007 Budget (as approved on 9/25/06): Difference in Beginning Fund Balance from projected to actual as shown in 9/30/06 CAFR CDBG grant revenue - unrealized in 2006 Remaining 2006 capital budgct ($61,036) plus additional appropriation due to 2006 interest revenue ($1,949); original 2007 budgeted ending fund balance at $8,000 Revisions to Original Budgeted Fund Balance REVISED 9/30/07 Budgeted Ending Fund Balance $49,006 $145,913 ($194,551) $100,000 ($92,000) $8,000 ($37,015) $100,000 ($62,985) Difference in Beg Fund Balance from Projected to Actual Beg Fund Balance from Actual 9/30/06 CAFR $600 $0 $600 $49,006 $49,606 $368 $968 ($37,015) $62,985 $0 $8,000 042307 _ COMM _Regular _ 600 _Attachments _1 &2 Attachment 1 - Budget Amendment Summary (Resolution 2007-18) 04/2312007; Regular 600 Enterprise Funds (Note - As enterprise funds, the following 'fund balances' are technically not their fund balances but rather a projection of their year-end net assets less net capital.) Water and Sewer Utility Fund - Operatine: (#3600): As approved by City Commission on 9/25/06 Public Hearing Item 401: 10/1106 Budgeted Beginning Fund Balance FY '07 Budgeted Appropriation to (from) Fund Balance 9/30/07 Budgeted Ending Fund Balance $6,870,456 ($938,532) $5,931,924 Amendments to be approved tonight to Original FY 2006-2007 Budget (as approved on 9/25/06): Difference in Beginning Fund Balance from projected to actual as shown in 9/30/06 CAFR $1,511,535 Purchase Order Rollovers (#64065, 63171) ~ WTP3 unutilized 2006 budget less amount already appropriated in 2007 budget; design of server CAD lift station and WTP#2 electrical improvements (CPH Engineering) Purchase Order Rollovers (#64410) - WTP#3 electrical imp (Florida Industrial Electric) 2/26/07 Regular 302 - Transfer to General Fund for televox system (Utility Billing) Revisions to Original Budgeted Fund Balance ($96,269) ($24,893) ($8,400) $1,381,973 REVISED 9/30/07 Budgeted Ending Fund Balance $7,313,897 Water and Sewer Utility Fund - Revenue Generation (#3620): As approved by City Commission on 9/25/06 Public Hearing Item 401: 10/1106 Budgeted Beginning Fund Balance FY '07 Budgeted Appropriation to (from) Fund Balance 9/30/07 Budgeted Ending Fund Balance $139,438 ($139,438) $0 Amendments to be approved tonight to Original FY 2006-2007 Budget (as approved on 9/25/06): Difference in Beginning Fund Balance from projected to actual as shown in 9/30/06 CAFR $85,963 Purchase Order Rollovers (#64956,64843,64745,64254,64068) less amount already appropriated in 2007 budget - submersible pumps (ITT), diesel tank (Guardian), platform sludge thickener (Unlimited Welding), fuel storage tank (Core), rotary screen thickener (FKC) Revisions to Original Budgeted Fund Balance ($85,963) $0 REVISED 9/30/07 Budgeted Ending Fund Balance Capital Assets (net of related debt) $7,926,143 $0 Not requiring amendment: Water and Sewer - Renewal & Replacement (#3610) Water and Sewer - 2000 Construction (#3640) Total Water & Sewer "Fund Balance" (ties to CAFR) Difference in Beginning Fund Balance from projected to actual $1,511,535 $85,963 Actual Ending Fund Balance as shown in the 9/30/06 CAFR $16,308,134 $225,401 $416,217 $545,511 $17,495,263 042307 _ COMM_ Regular _ 600 _Attachments_1 &2 Attachment 1 - Budget Amendment Summary (Resolution 2007-18) 04/23/2007; Regular 600 Enterprise Funds (Note - As enterprise funds, the following 'fund balances' are technically not their fund balances but rather a projection of their year-end net assets less net capita1.) Stormwater Utility Fund #430 As approved by City Commission on 9/25/06 Public Hearing Item 401: 10/1/06 Budgeted Beginning Fund Balance FY '07 Budgeted Appropriation to (from) Fund Balance 9/30/07 Budgeted Ending Fund Balance $473,979 ($173,587) $300,392 Amendments to be approved tonight to Original FY 2006-2007 Budget (as approved on 9/25/06): Difference in Beginning Fund Balance from projected to actual as shown in 9/30/06 CAFR Purchase Order Rollover #62261 - survey/replat Fruitwood Lake (Southeastern) 2/26/07 Consent 408 - Jones v. COWS $263,895 ($11,340) ($40,000) Revisions to Original Budgeted Fund Balance $212,555 REVISED 9/30/07 Budgeted Ending Fund Balance $512,947 Capital Assets (net of related debt) $3,785,317 Difference in Beginning Fund Balance from projected to actual $263,895 Actual Ending Fund Balance as shown in the 9/30/06 CAFR $4,523,191 042307_ COMM _Regular _ 600 _Attachments _1 &2