HomeMy WebLinkAbout2012 11 19 Consent 200 Resolution 2012-41, Final Budget AmendmentCOMMISSION AGENDA
ITEM 200
November 19, 2012
Special Meeting
Informational
Consent
X
Public Hearings
Regular
KS
SB
City Manager Department
REQUEST:
City Manager is requesting that the Commission consider approval of Resolution 2012 -41
amending the Fiscal Year 2012 Budget.
SYNOPSIS:
This agenda item is needed to amend the Fiscal Year 2012 Budget for those funds which
vary from the originally adopted budget. The vast majority of the amendments are
necessary for one of the following reasons:
• accrual of revenues and expenses in the appropriate fiscal period
• variations between budgeted (estimated) and actual expenditures and revenues
• FY 2012 agenda items with fiscal impact
CONSIDERATIONS:
The City Charter provides that the Commission may amend the budget by resolution.
Please note that only those funds requiring budget adjustment are included herein.
Part of the normal course of operations at fiscal year -end is the accrual of revenues and
expenses. The accruals are necessary for aligning revenues and expenses with the fiscal
period to which they relate. It is also typical for some variances between actual and
budgeted expenses and revenues to require budget adjustments. Furthermore, over the
course of the fiscal year, various agenda items are approved by the Commission which
require amendment of 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 all funds requiring
Consent 200 PAGE 1 OF 2 - November 19, 2012
amendment for the 2012 fiscal year. Please note: these are budgeted figures only, not to be
confused with audited financial statements which will be available by the end of March
2013. State statute requires that the final budget amendment be formalized by November
29, 2012 [Section 166.241 F.S.].
FISCAL IMPACT:
This agenda item only amends the budget; it does not have an impact on actual revenues or
expenditures.
COMMUNICATION EFFORTS:
This Agenda Item has been electronically forwarded to the Mayor and City Commission,
City Manager, City Attorney /Staff, and is available on the City's Website, LaserFiche, and
the City's Server. Additionally, portions of this Agenda Item are typed verbatim on the
respective Meeting Agenda which has also been electronically forwarded to the individuals
noted above, and which is also available on the City's Website, LaserFiche, and the City's
Server; has been sent to applicable City Staff, Media/Press Representatives who have
requested Agendas /Agenda Item information, Homeowner's Associations /Representatives
on file with the City, and all individuals who have requested such information. This
information has also been posted outside City Hall, posted inside City Hall with additional
copies available for the General Public, and posted at five (5) different locations around the
City. Furthermore, this information is also available to any individual requestors. City Staff
is always willing to discuss this Agenda Item or any Agenda Item with any interested
individuals.
Within five days of approval and adoption of Resolution No. 2012 -41, the Final Budget for
Fiscal Year 2011 -2012 will be placed on the City's website [Section 166.241 (5) FS].
RECOMMENDATION:
It is recommended that the Commission approve Resolution 2012 -41, amending the Fiscal
Year 2012 Budget.
ATTACHMENTS:
1. Resolution Number 2012 -41
2. Budget Amendment Summary General Fund, Other Governmental Funds,
Enterprise Funds
3. General Fund Budget Amendment Recap
Consent 200 PAGE 2 OF 2 - November 19, 2012
RESOLUTION NUMBER 2012 -41
A RESOLUTION OF THE CITY COMMISSION OF THE CITY OF
WINTER SPRINGS FLORIDA, AMENDING THE FISCAL YEAR
2011 -2012 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 2011 -2012 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 19th day of November, 2012.
CHARLES LACEY, Mayor
City of Winter Springs, Florida
Resolution 2012 -41
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 2012 -41
Page 2 of 2
Attachment 2 - Budget Amendment Detail
11/19/12; Consent 200; Resolution 2012 -41
General Fund
Funds not included in this summary do not require budget amendment
HELPFUL TOOLS: Comprehensive Annual Financial Report for the year ended September 30, 2011 as approved by City Commission on 3/26/2012
Regular 601; Fiscal Year 2011 -2012 Original Budget as approved by City Commission on 9/26/11 Public Hearing 501.
General Fund #001:
Difference in
Beg Fund
Balance from Actual Beg Fund
Projected to Balance from 9/30/11
Actual CAFR
As approved by City Commission on 9/26/11 Public Hearing Item 501:
10 /1 /11 Budgeted Beginning Fund Balance $8,259,324
FY '12 Budgeted Appropriation to (from) Fund Balance ($607,373)':
9/30/12 Budgeted Ending Fund Balance $7, 651,951
Amendments to be approved tonight to Original FY 2011 -2012 Budget (as approved on 9/26/11):
Difference in Beginning Fund Balance from projected to actual as shown in 9/30/11 CAFR $571, 493
Commission Approved:
Regular 601; 7.23.12; San equipment, SQL software ($53,692)
Additional Appropriation to (from) Fund Balance Comm Approved) ($53,692)
Fiscal Year '11 Purchase Order Rollovers:
PO 111909; Bellomo- Herbert; Shepard Rd Streetscape CRA District ($94,992)
Additional Appropriation to (from) Fund Balance PO Rollovers) ($94,992)
Revenue Neutral:
Grants:
Byrne Grant revenues $3,666
Byrne Grant expenditures (2115) ($3,666)
Donation - Dr. Eans/Highlands $17,100
K -9 expenditure (2119) ($17,100)
Donations:
Donation - Brighthouse for Tri- County meeting $1,179
Expenditures for Tri - County meeting ($1,179)
Donation - Tuscawilla HOA for bench Sam Smith Park $899
Expenditure for bench ($899)
Donations - covert phone system $1,100
Expenditure budget for covert phone system ($1,100)
Community Events:
Community Event Revenue - Spring Festival $600
Community Event Expenditure - Spring Festival (7260) ($600)
Community Event Revenue - Treelighting $3,840
Community Event Expenditure - Treelighting (7260) ($3,840)
Community Event Revenue - Hometown Harvest $5,950
Community Event Expenditure - Hometown Harvest (7260) ($5,950)
Inter - departmental transfers:
Inter - departmental transfer from 1200 for Todd Pearson's Communication $7,500
Inter - departmental transfer to 1900 for Todd Pearson's Communication ($7,500)
Inter - departmental transfer from 2110 for cleaning services $6,400
Inter - departmental transfer to 4414 for cleaning services ($6,400)
Inter - departmental transfer from 1340 for AED Senior Center $556
Inter - departmental transfer to 7250 for AED Senior Center ($556)
Inter - departmental transfer from 2118 for recording fees $1,075
$571,493 $8,830,817
FY 12 Final Budget Amendment
November 19, 2012
Commission Consent Item 200
Attachment 2
Attachment 2 - Budget Amendment Detail
11/19/12; Consent 200; Resolution 2012 -41
General Fund
Inter - departmental transfer to 1210 for recording fees ($1,075)
Inter - departmental transfer from 7260 for Public Safety overtime $4,653
Inter - departmental transfer to 2110 for Public Safety overtime ($3,727)
Inter - departmental transfer to 4412 for Public Safety overtime ($629)
Inter - departmental transfer to 7230 for Public Safety overtime ($126)
Inter - departmental transfer to 7240 for Public Safety overtime ($171)
Inter - departmental transfer from 1900 for Leadership Seminole $2,199
Inter - departmental transfer to 7200 for Leadership Seminole ($2,199)
Inter - departmental transfer from 1900 for Unit 12 wall $3,000
Inter - departmental transfer to 4412 for Unit 12 wall ($3,000)
Inter - departmental transfer from 1900 for codification $2,166
Inter - departmental transfer to 1210 for codification ($2,166)
Insurance/Recycling/Trade -In:
Trade -in value Ford Fusion $11,500
Ford Fusion trade -in value capitalized with Camaro purchase - (2113) ($11,500)
Trade -in value 2002 Ranger $3,800
Ranger trade -in value capitalized with Tahoe purchase - (2114) ($3,800)
Auction proceeds 2003 Chevy Impala $1,875
Impala auction proceeds utilized for R &M of vehicle (2110) ($1,875)
Scrap metal recycling revenue $478
Recycling revenue directed to street sign budget (441X) ($478)
Insurance proceeds - Grand Cherokee, Chevy Impala $1,562
Insurance settlement expenditure - Grand Cherokee, Chevy Impala (2115) ($1,562)
Difference in
Beg Fund
Balance from Actual Beg Fund
Projected to Balance from 9/30/11
Actual CAFR
Additional Appropriation to (from) Fund Balance Revenue Neutral) $0
Other
July 4th event - Revenues budget $12,633
July 4th event - Expenditure budget (7260) ($8,141)
Increase transfer from Park Impact - Trotwood project reimbursement $33,020
Inusrance proceeds - GEICO $1,448
Vehicle repair (2115) ($1,171)
Additional Appropriation to (from) Fund Balance Pther) $37,789
Revisions to Original Budgeted Appropriation to (from) Fund Balance
REVISED 9/30/12 Budgeted Ending Fund Balance
($11a895)
$8,112,549
FY 12 Final Budget Amendment
November 19, 2012
Commission Consent Item 200
Attachment 2
Attachment 2 - Budget Amendment Detail
11/19/12; Consent 200; Resolution 2012 -41
Other Governmental Funds
HELPFUL TOOLS: Comprehensive Annual Financial Report for the year ended September 30, 2011 as approved by City
Commission on 3/26/2012 Regular 601; Fiscal Year 2011 -2012 Original Budget as approved by City Commission on 9/26/11 Public
Hearing 501.
Police Education Fund #102
Difference in Beg Actual Beg Fund
Fund Balance from Balance from
Projected to Actual 9/30/11 CAFR
As approved by City Commission on 9/26/11 Public Hearing Item 501:
10 /1 /11 Budgeted Beginning Fund Balance $31,140 $2,255 $33,395
FY '12 Budgeted Appropriation to (from) Fund Balance ($5,750)
9/30/12 Budgeted Ending Fund Balance $25,390
Amendments to be approved tonight to Original FY 2011 -2012 Budget (as approved on 9/26/11):
Difference in Beginning Fund Balance from projected to actual as shown in 9/30/11 CAFR $2,255
Amendments to be approved tonight to Original FY 2011 -2012 Budget (as approved on 9/26/11):
Increase Revenue - scrap metal $849
Increase Expenditure - employee development ($849)
Reduce fine revenues - align with y/e actuals ($2,800)
($545)
REVISED 9/30/12 Budgeted Ending Fund Balance $24,845
Special Law Enforcement Fund - Local #103
As approved by City Commission on 9/26/11 Public Hearing Item 501:
10 /1 /11 Budgeted Beginning Fund Balance $11,617 $5,863 $17,480
FY '12 Budgeted Appropriation to (from) Fund Balance ($7,725)
9/30/12 Budgeted Ending Fund Balance $3,892
Amendments to be approved tonight to Original FY 2011 -2012 Budget (as approved on 9/26/11):
Difference in Beginning Fund Balance from projected to actual as shown in 9/30/11 CAFR $5,863
Increase confiscated property revenues to reflect actuals
Appropriate funds for Street Crimes Unit expenditures
Revisions to Original Budgeted Fund Balance
$19,700
($1,500)
$24,063
REVISED 9/30/12 Budgeted Ending Fund Balance $27,955
Special Law Enforcement Trust Fund - Federal #108
As approved by City Commission on 9/26/11 Public Hearing Item 501:
10 /1 /11 Budgeted Beginning Fund Balance $27,305 $15,499 $42,804
FY '12 Budgeted Appropriation to (from) Fund Balance ($8,950)
9/30/12 Budgeted Ending Fund Balance $18,355
FY12 Final Budget Amendment
November 19, 2012
Commission Consent Item 200
Attachment 2
Attachment 2 - Budget Amendment Detail
11/19/12; Consent 200; Resolution 2012 -41
Other Governmental Funds
Difference in Beg Actual Beg Fund
Fund Balance from Balance from
Projected to Actual 9/30/11 CAFR
HELPFUL TOOLS: Comprehensive Annual Financial Report for the year ended September 30, 2011 as approved by City
Commission on 3/26/2012 Regular 601; Fiscal Year 2011 -2012 Original Budget as approved by City Commission on 9/26/11 Public
Hearing 501.
Amendments to be approved tonight to Original FY 2011 -2012 Budget (as approved on 9/26/11):
Difference in Beginning Fund Balance from projected to actual as shown in 9/30/11 CAFR $15,499
Consent 201; 10.24.11 Appropriation for ballistic vests
Consent 200; 2.13.12 Appropriation for electronic citation writers
Consent 201; 3.26.12 Appropriation for various expenditures
Confiscated property - budget to reflect actual receipts
Revisions to Original Budgeted Fund Balance
($2,900)
($7,540)
($9,450)
$59,000
$54,609
REVISED 9/30/12 Budgeted Ending Fund Balance $72,964
Road Improvements Fund #115
As approved by City Commission on 9/26/11 Public Hearing Item 501:
10 /1 /11 Budgeted Beginning Fund Balance $526,322 $970,322 $1,496,644
FY '12 Budgeted Appropriation to (from) Fund Balance ($291,200)
9/30/12 Budgeted Ending Fund Balance $235,122
Amendments to be approved tonight to Original FY 2011 -2012 Budget (as approved on 9/26/11):
Difference in Beginning Fund Balance from projected to actual as shown in 9/30/11 CAFR $970,322
FY 12 project budgets to be delayed, reduced (Magnolia, Blake, Doran, Northern - Shetland) $950,000
Reduce anticipated One Cent Reimbursement; requested draw in FY 2013 ($1,055,000)
Revisions to Original Budgeted Fund Balance $865,322
REVISED 9/30/12 Budgeted Ending Fund Balance $1,100,444
Transportation Impact Fee Fund #140
As approved by City Commission on 9/26/11 Public Hearing Item 501:
10 /1 /11 Budgeted Beginning Fund Balance $517,345 $12,946 $530,291
FY '12 Budgeted Appropriation to (from) Fund Balance ($22,000)
9/30/12 Budgeted Ending Fund Balance $495,345
Amendments to be approved tonight to Original FY 2011 -2012 Budget (as approved on 9/26/11):
Difference in Beginning Fund Balance from projected to actual as shown in 9/30/11 CAFR $12,946
Align impact fee revenue budget with actuals $65,425
Revisions to Original Budgeted Fund Balance $78,371
REVISED 9/30/12 Budgeted Ending Fund Balance $573,716
FY12 Final Budget Amendment
November 19, 2012
Commission Consent Item 200
Attachment 2
Attachment 2 - Budget Amendment Detail
11/19/12; Consent 200; Resolution 2012 -41
Other Governmental Funds
HELPFUL TOOLS: Comprehensive Annual Financial Report for the year ended September 30, 2011 as approved by City
Commission on 3/26/2012 Regular 601; Fiscal Year 2011 -2012 Original Budget as approved by City Commission on 9/26/11 Public
Hearing 501.
Public Facilities Impact Fee Fund #145
Difference in Beg Actual Beg Fund
Fund Balance from Balance from
Projected to Actual 9/30/11 CAFR
As approved by City Commission on 9/26/11 Public Hearing Item 501:
10 /1 /11 Budgeted Beginning Fund Balance $393,730 $5,826 $399,556
FY '12 Budgeted Appropriation to (from) Fund Balance ($393,730)
9/30/12 Budgeted Ending Fund Balance $0
Amendments to be approved tonight to Original FY 2011 -2012 Budget (as approved on 9/26/11):
Difference in Beginning Fund Balance from projected to actual as shown in 9/30/11 CAFR $5,826
Regular 601; 7.23.12; Transfer to fund #317 capital project fund
Increase interest revenue budget
Revisions to Original Budgeted Fund Balance
($6,816)
$990
$0
REVISED 9/30/12 Budgeted Ending Fund Balance $0
Police Impact Fee Fund #150
As approved by City Commission on 9/26/11 Public Hearing Item 501:
10 /1 /11 Budgeted Beginning Fund Balance $74,780 $3,642 $78,422
FY '12 Budgeted Appropriation to (from) Fund Balance $27,250
9/30/12 Budgeted Ending Fund Balance $102,030
Amendments to be approved tonight to Original FY 2011 -2012 Budget (as approved on 9/26/11):
Difference in Beginning Fund Balance from projected to actual as shown in 9/30/11 CAFR $3,642
Increase residential impact fee revenues - align budget with actuals
Increase commercial impact fee revenues - align budget with actuals
Increase capital expenditure budget - reclass of mobile radios
Revisions to Original Budgeted Fund Balance
$23,500
$4,500
($35,100)
($3,458)
REVISED 9/30/12 Budgeted Ending Fund Balance $98,572
Parks Impact Fee Fund #155
As approved by City Commission on 9/26/11 Public Hearing Item 501:
10 /1 /11 Budgeted Beginning Fund Balance $16,078 $8,478 $24,556
FY '12 Budgeted Appropriation to (from) Fund Balance $88,650
9/30/12 Budgeted Ending Fund Balance $104,728
FY12 Final Budget Amendment
November 19, 2012
Commission Consent Item 200
Attachment 2
Attachment 2 - Budget Amendment Detail
11/19/12; Consent 200; Resolution 2012 -41
Other Governmental Funds
HELPFUL TOOLS: Comprehensive Annual Financial Report for the year ended September 30, 2011 as approved by City
Commission on 3/26/2012 Regular 601; Fiscal Year 2011 -2012 Original Budget as approved by City Commission on 9/26/11 Public
Hearing 501.
Amendments to be approved tonight to Original FY 2011 -2012 Budget (as approved on 9/26/11):
Difference in Beginning Fund Balance from projected to actual as shown in 9/30/11 CAFR
Increase transfer to General Fund; reimbursement of Trotwood expenses
Revisions to Original Budgeted Fund Balance
REVISED 9/30/12 Budgeted Ending Fund Balance
$8,478
($33,020)
($24,542)
$80,186
Difference in Beg Actual Beg Fund
Fund Balance from Balance from
Projected to Actual 9/30/11 CAFR
TLBD Maintenance Fund #184
As approved by City Commission on 9/26/11 Public Hearing Item 501:
10 /1 /11 Budgeted Beginning Fund Balance $255,481 $43,846 $299,327
FY '12 Budgeted Appropriation to (from) Fund Balance ($58,261)
9/30/12 Budgeted Ending Fund Balance $197,220
Amendments to be approved tonight to Original FY 2011 -2012 Budget (as approved on 9/26/11):
Difference in Beginning Fund Balance from projected to actual as shown in 9/30/11 CAFR $43,846
Insurance proceeds - traffic accident
Expenditure budget related to traffic accident
Revisions to Original Budgeted Fund Balance
$1,404
($1,404)
$43,846
REVISED 9/30/12 Budgeted Ending Fund Balance $241,066
2003 Debt Service Fund #206
As approved by City Commission on 9/26/11 Public Hearing Item 501:
10 /1 /11 Budgeted Beginning Fund Balance $780,389 $1,952 $782,341
FY '12 Budgeted Appropriation to (from) Fund Balance $18,650
9/30/12 Budgeted Ending Fund Balance $799,039
Amendments to be approved tonight to Original FY 2011 -2012 Budget (as approved on 9/26/11):
Difference in Beginning Fund Balance from projected to actual as shown in 9/30/11 CAFR $1,952
Reduce interest revenue budget
Increase interest expense
Revisions to Original Budgeted Fund Balance
($3,000)
($100)
($1,148)
REVISED 9/30/12 Budgeted Ending Fund Balance $797,891
FY12 Final Budget Amendment
November 19, 2012
Commission Consent Item 200
Attachment 2
Attachment 2 - Budget Amendment Detail
11/19/12; Consent 200; Resolution 2012 -41
Other Governmental Funds
HELPFUL TOOLS: Comprehensive Annual Financial Report for the year ended September 30, 2011 as approved by City
Commission on 3/26/2012 Regular 601; Fiscal Year 2011 -2012 Original Budget as approved by City Commission on 9/26/11 Public
Hearing 501.
TLBD Debt Service Fund #211
Difference in Beg Actual Beg Fund
Fund Balance from Balance from
Projected to Actual 9/30/11 CAFR
As approved by City Commission on 9/26/11 Public Hearing Item 501:
10 /1 /11 Budgeted Beginning Fund Balance $215,604 $1,881 $217,485
FY '12 Budgeted Appropriation to (from) Fund Balance $9,922
9/30/12 Budgeted Ending Fund Balance $225,526
Amendments to be approved tonight to Original FY 2011 -2012 Budget (as approved on 9/26/11):
Difference in Beginning Fund Balance from projected to actual as shown in 9/30/11 CAFR
Capital Note Proceeds - refinance
Retirement of principal
Increase interest/bond issuance cost -
Reduce Special Assessment revenue
ming
ssue only
Revisions to Original Budgeted Fund Balance
REVISED 9/30/12 Budgeted Ending Fund Balance
$1,881
$1,765,000
($1,765,000)
($37,805)
($1,400)
($37,324)
$188,202
1999 Debt Service Fund #215
As approved by City Commission on 9/26/11 Public Hearing Item 501:
10 /1 /11 Budgeted Beginning Fund Balance $138,162 ($117,070) $21,092
FY '12 Budgeted Appropriation to (from) Fund Balance $33,800
9/30/12 Budgeted Ending Fund Balance $171,962
Amendments to be approved tonight to Original FY 2011 -2012 Budget (as approved on 9/26/11):
Difference in Beginning Fund Balance from projected to actual as shown in 9/30/11 CAFR ($117,070)
Net reduction to 2012 pincipal and interest budget - timing differences due to FY 2011 refinance
Bond issuance costs from FY 2011 refinance
Revisions to Original Budgeted Fund Balance
$116,577
($10,100)
($10,593)
REVISED 9/30/12 Budgeted Ending Fund Balance $161,369
CW GO Debt Service Fund #225
As approved by City Commission on 9/26/11 Public Hearing Item 501:
10 /1 /11 Budgeted Beginning Fund Balance $38,849 $1,539 $40,388
FY '12 Budgeted Appropriation to (from) Fund Balance ($331)
9/30/12 Budgeted Ending Fund Balance $38,518
FY12 Final Budget Amendment
November 19, 2012
Commission Consent Item 200
Attachment 2
Attachment 2 - Budget Amendment Detail
11/19/12; Consent 200; Resolution 2012 -41
Other Governmental Funds
HELPFUL TOOLS: Comprehensive Annual Financial Report for the year ended September 30, 2011 as approved by City
Commission on 3/26/2012 Regular 601; Fiscal Year 2011 -2012 Original Budget as approved by City Commission on 9/26/11 Public
Hearing 501.
Amendments to be approved tonight to Original FY 2011 -2012 Budget (as approved on 9/26/11):
Difference in Beginning Fund Balance from projected to actual as shown in 9/30/11 CAFR $1,539
Capital Note Proceeds - refinance $2,739,107
Retirement of principal ($2,685,000)
Increase interest/bond issuance cost - timing issue only ($43,350)
Decrease Ad Valorem revenue budget ($900)
Revisions to Original Budgeted Fund Balance $55,646
Difference in Beg Actual Beg Fund
Fund Balance from Balance from
Projected to Actual 9/30/11 CAFR
REVISED 9/30/12 Budgeted Ending Fund Balance $94,164
1999 Construction Capital Project Fund #305
As approved by City Commission on 9/26/11 Public Hearing Item 501:
10 /1 /11 Budgeted Beginning Fund Balance $896,505 $13,919 $910,424
FY '12 Budgeted Appropriation to (from) Fund Balance ($895,600)
9/30/12 Budgeted Ending Fund Balance $905
Amendments to be approved tonight to Original FY 2011 -2012 Budget (as approved on 9/26/11):
Difference in Beginning Fund Balance from projected to actual as shown in 9/30/11 CAFR $13,919
Substantial reduction of expenditure budget - CIP Magnolia Park delay
Remove transfer in from Road Imp Fund for Magnolia Park - timing issue
Revisions to Original Budgeted Fund Balance
$1,190,000
($300,000)
$903,919
REVISED 9/30/12 Budgeted Ending Fund Balance $904,824
Utility/Public Works Facility Capital Project Fund #311
As approved by City Commission on 9/26/11 Public Hearing Item 501:
10 /1 /11 Budgeted Beginning Fund Balance $902,752 $55,236 $957,988
FY '12 Budgeted Appropriation to (from) Fund Balance ($900,500)
9/30/12 Budgeted Ending Fund Balance $2,252
Amendments to be approved tonight to Original FY 2011 -2012 Budget (as approved on 9/26/11):
Difference in Beginning Fund Balance from projected to actual as shown in 9/30/11 CAFR $55,236
Removal of capital project budget - timing FY12 to FY13 $905,000
Revisions to Original Budgeted Fund Balance $960,236
REVISED 9/30/12 Budgeted Ending Fund Balance $962,488
FY12 Final Budget Amendment
November 19, 2012
Commission Consent Item 200
Attachment 2
Attachment 2 - Budget Amendment Detail
11/19/12; Consent 200; Resolution 2012 -41
Other Governmental Funds
HELPFUL TOOLS: Comprehensive Annual Financial Report for the year ended September 30, 2011 as approved by City
Commission on 3/26/2012 Regular 601; Fiscal Year 2011 -2012 Original Budget as approved by City Commission on 9/26/11 Public
Hearing 501.
City Hall Expansion Capital Project Fund #312
Difference in Beg Actual Beg Fund
Fund Balance from Balance from
Projected to Actual 9/30/11 CAFR
As approved by City Commission on 9/26/11 Public Hearing Item 501:
10 /1 /11 Budgeted Beginning Fund Balance $10,416 $38 $10,454
FY '12 Budgeted Appropriation to (from) Fund Balance ($10,366)
9/30/12 Budgeted Ending Fund Balance $50
Amendments to be approved tonight to Original FY 2011 -2012 Budget (as approved on 9/26/11):
Difference in Beginning Fund Balance from projected to actual as shown in 9/30/11 CAFR
Increase transfer expenditure budget for residual equity transfer to fund #317
Remove interest revenue budget due to fund closure
Revisions to Original Budgeted Fund Balance
REVISED 9/30/12 Budgeted Ending Fund Balance
$38
($38)
($50)
($50)
$0
Excellence in Customer Service Initiative CP Fund #317
As approved by City Commission on 9/26/11 Public Hearing Item 501:
10 /1 /11 Budgeted Beginning Fund Balance $0 $0 $0
FY '12 Budgeted Appropriation to (from) Fund Balance $4,166
9/30/12 Budgeted Ending Fund Balance $4,166
Amendments to be approved tonight to Original FY 2011 -2012 Budget (as approved on 9/26/11):
Difference in Beginning Fund Balance from projected to actual as shown in 9/30/11 CAFR $0
Trade in value proceeds for phone system disposition $7,118
Regular 601; 7.23.12; Transfer in from Water & Sewer for software implementation $100,000
Regular 601; 7.23.12; Transfer in from General Fund for software implementation $53,692
Increase in Transfer -in from Public Facilities Impact Fee Fund for software implementation $6,816
Increase in Transfer -in from City Hall Expansion CP Fund for software implementation $38
Regular 601; 7.23.12; Increase expenditure budget software implementation ($167,113)
Revisions to Original Budgeted Fund Balance $551
REVISED 9/30/12 Budgeted Ending Fund Balance $4,717
FY12 Final Budget Amendment
November 19, 2012
Commission Consent Item 200
Attachment 2
Attachment 2 - Budget Amendment Detail
11/19/12; Consent 200; Resolution 2012 -41
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.)
HELPFUL TOOLS: Comprehensive Annual Financial Report for the year ended September 30, 2011 as approved by City
Commission on 3/26/2012 Regular 601; Fiscal Year 2011 -2012 Original Budget as approved by City Commission on 9/26/11
Public Hearing 501.
Water and Sewer Operating Fund - 2000 Construction ( #3600):
As approved by City Commission on 9/26/11 Public Hearing Item 501:
10 /1 /11 Budgeted Beginning Fund Balance
FY '12 Budgeted Appropriation to (from) Fund Balance
9/30/12 Budgeted Ending Fund Balance
$2,239,802
$1,845,472
$4,085,274
Capital Assets
(net of related
debt)
Difference in Actual Ending
Beg Fund Bal Fund Balance as
from projected shown in the
to actual 9/30/11 CAFR
Amendments to be approved tonight to Original FY 2011 -2012 Budget (as approved on 9/26/11):
Difference in Beginning Fund Balance from projected to actual as shown in 9/30/11 CAFR
PO Rollover #110704 Beach Construction relative to Oak Forest Reclaim Plant
Rollover of 2011 Lk Jesup Water Augmentation budget that was unutilized as well as
unbudgeted in 2012
Increase grant revenues for Project #30154 (Oak Forest)
Decrease grant revenues for Project #30157 (Lk Jesup)
Increased revenue budget - various (June review)
Reduce capital note proceeds related to reclaim plant (timing only)
Net reductions to debt service requirement due to late FY 11 refinance
Internal Transfer to Service Availability Fund (see below for transfer -in)
S205,161
($64,096)
($145,890)
$5,258
($370,000)
$628,000
($1,320,000)
$248,715
($256,360)
Regular 601; 7.23.12; Transfer to Excellence in Cust Svc Fund #317 - software implementation ($100,000)
Decrease capital expenditure budget - Plants and Main (June review) $65,000
Reduce capital note proceeds related to reclaim plant (SRLF timing only) ($1,600,000)
Revisions to Original Budgeted Fund Balance ($2,704,212)
REVISED 9/30/12 Budgeted Ending Fund Balance (exclusive of net capital) $1,381,062
$11,503,127
$205,161 $13,948,090
FY12 Final Budget Amendment
November 19, 2012
Commission Consent Item 200
Attachment 2
Attachment 2 - Budget Amendment Detail
11/19/12; Consent 200; Resolution 2012 -41
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 - 2000 Construction ( #3640):
Difference in Actual Ending
Capital Assets Beg Fund Bal Fund Balance as
(net of related from projected shown in the
debt) to actual 9/30/11 CAFR
As approved by City Commission on 9/26/11 Public Hearing Item 501:
10 /1 /11 Budgeted Beginning Fund Balance $200,219 $24,890 $225,109
FY '12 Budgeted Appropriation to (from) Fund Balance ($200,000)
9/30/12 Budgeted Ending Fund Balance $219
Amendments to be approved tonight to Original FY 2011 -2012 Budget (as approved on 9/26/11):
Difference in Beginning Fund Balance from projected to actual as shown in 9/30/11 CAFR $24,890
Reduce capital expenditure budget - east force main improvements $131,738
Revisions to Original Budgeted Fund Balance $156,628
REVISED 9/30/12 Budgeted Ending Fund Balance $156,847
Water and Sewer Availability Fund #402
As approved by City Commission on 9/26/11 Public Hearing Item 501:
10 /1 /11 Budgeted Beginning Fund Balance $0 $11,231 $11,231
FY '12 Budgeted Appropriation to (from) Fund Balance $0
9/30/12 Budgeted Ending Fund Balance $0
Amendments to be approved tonight to Original FY 2011 -2012 Budget (as approved on 9/26/11):
Difference in Beginning Fund Balance from projected to actual as shown in 9/30/11 CAFR $11,231
Service Availability revenues align with June actuals - Commercial (Water /Sewer) $3,016
Service Availability revenues align with June actuals - Residential (Water /Sewer) $208,859
Transfer -in from W &S Operating $256,360
Revisions to Original Budgeted Fund Balance $479,466
REVISED 9/30/12 Budgeted Ending Fund Balance $479,466
Not requiring amendment:
Water and Sewer - Renewal & Replacement ( #3610)
Water and Sewer - Revenue Generation ( #3620)
$614,840
$0
Total Water & Sewer "Fund Balance" (ties to CAFR) ► $14,799,270
FY12 Final Budget Amendment
November 19, 2012
Commission Consent Item 200
Attachment 2
Attachment 2 - Budget Amendment Detail
11/19/12; Consent 200; Resolution 2012 -41
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.)
Development Services Fund #420
Difference in Actual Ending
Capital Assets Beg Fund Bal Fund Balance as
(net of related from projected shown in the
debt) to actual 9/30/11 CAFR
As approved by City Commission on 9/26/11 Public Hearing Item 501:
10 /1 /11 Budgeted Beginning Fund Balance ($631,044) $298 ($76,037) ($706,783)
FY '12 Budgeted Appropriation to (from) Fund Balance ($175,193)
9/30/12 Budgeted Ending Fund Balance ($806,237)
Amendments to be approved tonight to Original FY 2011 -2012 Budget (as approved on 9/26/11):
Difference in Beginning Fund Balance from projected to actual as shown in 9/30/11 CAFR ($76,037)
Net increase to revenue budget per year -end actuals $553,000
Net increase to expenditure budget per year -end actuals ($8,750)
Revisions to Original Budgeted Fund Balance $468,213
REVISED 9/30/12 Budgeted Ending Fund Balance (exclusive of net capital) ($338,024)
Stormwater Utility Fund #430
As approved by City Commission on 9/26/11 Public Hearing Item 501:
10 /1 /11 Budgeted Beginning Fund Balance $774,707 $6,469,668 $324,101 $7,568,476
FY '12 Budgeted Appropriation to (from) Fund Balance ($408,437)
9/30/12 Budgeted Ending Fund Balance $366,270
Amendments to be approved tonight to Original FY 2011 -2012 Budget (as approved on 9/26/11):
Difference in Beginning Fund Balance from projected to actual as shown in 9/30/11 CAFR $324,101
Purchase Order rollover #112422 CH2M Hill (Solary Canals) ($9,136)
Purchase Order rollover #112763 Reynolds Inliner (Storm Pipe Relining) ($38,712)
Decrease capital expenditure budget $189,375
Decrease operating expenditure budget $40,050
Revise revenue budget for engineering inspections $12,000
Revisions to Original Budgeted Fund Balance $517,678
REVISED 9/30/12 Budgeted Ending Fund Balance (exclusive of net capital) $883,948
FY12 Final Budget Amendment
November 19, 2012
Commission Consent Item 200
Attachment 2
Attachment 3 - General Fund Budget Amendment Summary
11/19/12; Consent 200; Resolution 2012 -41
Division #
Supplemental
Appropriations
FY12 Commission Other FY12
Original Approved Revenue Requests Amended
Annual Intra- departmental Amendments to PO Neutral to Amend Annual
Budget Trans ers Appropriation Rollovers Changes Appropriation Budget
General Fund Revenues & Transfers 16,414,044 $ 16,414,044
Inusrance proceeds - GEICO $ 1,448 $ 1,448
Byrne Grant $ 3,666 $ 3,666
Donation - Dr. Eans/Highlands for K -9 replacement $ 17,100 $ 17,100
Donation - Brighthouse for Tri- County meeting $ 1,179 $ 1,179
Donation - Tuscawilla HOA for bench Sam Smith Park $ 899 $ 899
Donation - covert phone system $ 1,100 $ 1,100
Trade -in of 2010 Ford Fusion, 2002 Ranger $ 15,300 $ 15,300
Auction proceeds - 2003 Chevy Impala $ 1,875 $ 1,875
Increase transfer from Park Impact - Trotwood project reimbursement $ 33,020 $ 33,020
Recycling proceeds - scrap metal (street signs) $ 478 $ 478
Hometown Harvest event - Revenues budget $ 5,950 $ 5,950
July 4th event - Revenues budget $ 12,633 $ 12,633
Spring Festival event - Revenues budget $ 600 $ 600
Treelighting event - Revenues budget $ 3,840 $ 3,840
Inusrance proceeds - Grand Cherokee, Chevy Impala $ 1,562 $ 1,562
General Fund Revenues & Transfers 16,414,044 $ $ $ $ 53,549 $ 47,101 $ 16,514,694
General Fund Expenditures
City Commission 1100 116,011 $ (2,534) $ 1,179 $ 114,656
City Manager 1200 357,067 $ (7,500) $ 349,567
City Clerk 1210 283,709 $ 2,534 $ 1,075 $ 2,166 $ 289,484
General Government - LegalServices 1220 261,000 $ 261,000
Finance & Admin Services - General 1300 577,775 $ 577,775
Finance & Admin Services - Human Resources 1310 71,898 $ 71,898
Information Systems - General 1340 759,800 $ (533) $ 53,692 $ (556) $ 812,403
Information Systems - KIVA/GIS 1343 122,261 $ 122,261
Finance & Admin Services - Utility Billing 1360 693,187 $ 693,187
Comm Development - Administration 1510 213,974 $ (1,800) $ 212,174
Comm Development - Planning 1515 181,322 $ 1,800 $ 183,122
Comm Development - Urban Beautification 1525 1,005,228 $ 94,992 $ 1,100,220
Comm Development - Streetlighting 1526 448,700 $ 448,700
General Government - General 1900 1,457,303 $ 2,301 $ (2,166) $ 1,457,438
Information Services - City Hall 1910 32,550 $ 533 $ 33,083
Finance & Admin Services - Risk Management 1920 415,000 $ 415,000
FY12 Final Budget Amendment
November 19, 2012
Commission Consent Item 200
Attachment 3
Attachment 3 - General Fund Budget Amendment Summary
11/19/12; Consent 200; Resolution 2012 -41
Division #
Supplemental
Appropriations
FY12 Commission Other FY12
Original Approved Revenue Requests Amended
Annual Intra- departmental Amendments to PO Neutral to Amend Annual
Budget Trans ers Appropriation Rollovers Changes Appropriation Budget
Police - Chief 2110 5,739,627 $ 28,850 $ (798) $ 5,767,679
Police - Criminal Investigations 2113 81,776 $ (15,325) $ 11,500 $ 77,951
Police - Operations Support 2114 132,145 $ 6,704 $ 3,800 $ 142,649
Police - Operations 2115 246,379 $ (8,133) $ 5,228 $ 1,171 $ 244,645
Police - Information Services 2116 586,441 $ (750) $ 1,100 $ 586,791
Police - Code Enforcement 2118 182,804 $ (7,680) $ (1,075) $ 174,049
Police - Motorcycle 2119 28,325 $ (1,500) $ 17,100 $ 43,925
Fire - Operations 2240 40,000 $ 40,000
Public Works - Administration 4410 151,226 $ 6,072 $ 157,298
Public Works - Roads & ROW 4412 546,027 $ (2,698) $ 4,107 $ 547,436
Public Works - Fleet 4413 210,550 $ (3,000) $ 207,550
Public Works - Facilities 4414 173,704 $ 6,400 $ 180,104
P &R - Administration 7200 200,655 $ 2,199 $ 202,854
P &R - Athletics 7210 293,451 $ (10,915) $ 282,536
P &R - Athletics Partnerships 7212 30,000 $ 30,000
P &R -Parks & Grounds 7230 852,868 $ (5,325) $ 1,025 $ 848,568
P &R- Programs 7240 180,078 $ 10,538 $ 171 $ 190,787
P &R - Seniors 7250 313,576 $ 6,300 $ 556 $ 320,432
P&R - Community Events 7260 35,000 $ (3,138) $ 5,737 $ 8,141 $ 45,740
General Fund Expenditures 17,021,417 $ - $ 53,692 $ 94,992 $ 53,549 $ 9,312 $ 17,232,962
BudgetedApprop to (from) Fund Balance
$ (607,373) $
(53,692) $ (94,992) $ $ 37,789 $ (718,268)
FY12 Final Budget Amendment
November 19, 2012
Commission Consent Item 200
Attachment 3