BOARD OF COUNTY COMMISSIONERS AGENDA ITEM SUMMARY

Transcription

1 AGENDA ITEM SUMMARY PLACEMENT: PUBLIC HEARINGS PRESET: TITLE: FUND BALANCE ADJUSTMENTS THAT ARE NECESSARY FOR FISCAL YEAR 2016 AGENDA ITEM DATES: MEETING DATE: 2/23/2016 COMPLETED DATE: 2/11/2016 COUNTY ATTORNEY: 2/1/2016 ASSISTANT COUNTY ADMINISTRATOR: 2/8/2016 REQUESTED BY: DEPARTMENT: PREPARED BY: Name: Jennifer Manning, Grants Compliance/Budget Manager Name: Procedures: None EXECUTIVE SUMMARY: Department of Administration Stephanie Merle Senior Financial Analyst Each year staff reviews fund balance, monies which are not expended at the end of each fiscal year, amends the budget accordingly. These adjustments are for projects which were planned approved in Fiscal Year 2015 but not completed prior to September 30, Funds that are remaining that are not for a specific project in Fiscal Year 2016 will be placed in reserves. APPROVAL: LEG ACA CA BACKGROUND/RELATED STRATEGIC GOAL: a 1 of 33

2 Fund balances are those funds which remain at the end of a fiscal year. These monies are estimated budgeted each year to reflect the remaining funds from the previous fiscal year. These remaining funds are due to one, or a combination of the following: planned expenditures were not made, expenditures were less than planned, revenues anticipated were not collected, more revenues were collected than planned. During the budget process fund balance estimates are made prior to the month of June. These estimates are only adjusted further when there has been a significant change in a fund which would warrant such an adjustment. Once the fiscal year has begun, the previous year fully closed, fund balances for the previous fiscal year are then calculated. Based on whether more or less funds are available than estimated, fund balances in each fund are adjusted accordingly. Adjusting the fund balances allows projects which were planned but not completed to have funding available to continue is a sound fiscal practice as the budget will reflect an actual number rather than an estimate. The fund balance allocations are made for various reasons: to reallocate monies for those projects which were planned in FY15 but not completed, for housekeeping, to correctly reflect budget amounts or increasing reserves. Projects planned in FY15 but not completed: These projects vary between allocations made within other projects that were previously approved by the Board. Reallocation of the monies to the same projects will allow continuation /or completion. Housekeeping items: Housekeeping items are done to clarify a particular situation or to correct an error. these funds is critical to maintaining budgets. Correction to Increasing or reducing reserves: If there is fund balance available no project monies needed to be carried into the next year or no other appropriate allocation necessary within the fund, then any remaining fund balance is placed into reserves. If there was an overestimate in fund balance, then there will be a reduction made within the reserve account. The FY16 final budget was adopted by resolution during a public hearing. Section (2) Fla. Stat. allows for budget adjustments has specific instances to allow the adjustment the method by which the adjustments can be approved. A public hearing is necessary for adjustment to any funds, other than proprietary funds (enterprise funds) grants Section (2), (f), (a)-(e) Fla. Stat. Advertisement requirements for the public hearing are the same as for the budget, which is at least two days, but not more than five days, before the date of the hearing. All notice requirements have been made in accordance with the law. ISSUES: Adjusting the fund balances is a sound fiscal practice. If fund balance adjustments are not done, there are some projects that cannot be completed, we st the risk of receiving management comments from our auditors for not having an accurate budget. LEGAL SUFFICIENCY REVIEW: a 2 of 33

3 This item has been reviewed for legal sufficiency to determine whether it is consistent with applicable law. RECOMMENDED ACTION: RECOMMENDATION Move that the Board adopts various budget resolutions to amend the various taxing authorities non-taxing authority funds to allocate available monies from the adopted fund balance other revenue sources in the FY16 budget. ALTERNATIVE RECOMMENDATIONS Move that the Board not adopt the various budget resolutions which amend the FY16 budget fund balances other revenue sources. FISCAL IMPACT: RECOMMENDATION Allocating the funding as planned will allow projects which were planned in FY15 to be completed in FY16. Monies which were not allocated for a specific project will be placed into reserves within the specific fund. Funding Source County Funds Non-County Funds Authorization Multiple as indicated on resolutions Subtotal Project Total ALTERNATIVE RECOMMENDATIONS Projects which were planned in FY15 will not be completed in FY16. The monies will remain within the specific fund with the fund balance budget not accurately reflecting the amount available. DOCUMENT(S) REQUIRING ACTION: Budget Transfer / Amendment Letter Contract / Agreement Grant / Application Notice Ordinance 1 Resolution Other: ROUTING: _ ADM _ BLD _ CDD _ COM _ ENG _ FRD _ GMD _ GSD _ ITS _ LIB _ MCA _ MPO _ PRD _ USD X CA X ACA X LEG a 3 of 33

4 RESOLUTION TO AMEND THE BUDGET FOR MARTIN COUNTY GENERAL COUNTYWIDE FUNDS IN FISCAL YEAR 2016 BY THE BOARD OF COUNTY COMMISSIONERS in compliance with Section (2)(f) Fla. Stat. amendment to the budget may be authorized by the Board of County Commissioners; upon fund balance monies or other sources of revenues not specifically identified in Section (2)(a-e) Fla. Stat.; NOW, THEREFORE, BE IT RESOLVED, BY THE OF, THAT THESE GENERAL COUNTYWIDE FUNDS ,399 Fund Balance - Historic Preservation ,000 Fund Balance - Green Building Recertification ,554 Fund Balance - Library Donation ~ Homework Helper ,470 Fund Balance - Library Kathryn Davis Donation ,845 Fund Balance - Park Signs T ,555 Fund Balance ~ Desktop Replacement - Property Appraiser T ,211 Fund Balance ~ Desktop Replacement - BOCC T ,925 Internet/Intranet Services T ,650 Fund Balance~ Infrastructure Management Hansen T ,000 Fund Balance Geographic Information T ,463 Fund Balance Department Specific Applications T ,400 Fund Balance ~ CAD System T ,149 Fund Balance ~ Countywide Telephone System T ,056 Public Safety Data Center ~ AC Power Modification Remodel ,778 Fund Balance ~ Transit ,000 3D Elevation Mapping Program ,000 Department of Juvenile Justice additional funds needed ,959 Fund Balance - All Aboard Florida ,000 IRL Council Funding S 30,809 Fund Balance - Tropical Storm Sy I 215,529 Fund Balance - Tropical Storm ISAAC ,411 Reasonable Accommodation BD 95,940 Fund Balance Bio Diesel Fire Cleanup ,000 Contracted Services - Staffing ,000 Fund Balance - Close Captioning ,000 Fund Balance -Vehicle for Mail Courier Service ,104 County CRA ~ Budget Adjustment ,107 City of Stuart ~ Budget Adjustment ,101,648 Fund Balance ~ 800 MHz Radio System Replacement ,396,930 Fund Balance ~ Grant Reimbursement for Inlet ,500,000 Fund Balance ~ Self Insurance Fund ,000 Reserves ~ Property Appraiser Computer Assisted Mass Appraisal System ,834 Fund Balance ~Supervisor of Elections W 590,591 Fund Balance ~ Insurance Proceeds Hurricane Wilma ,234,000 Fund Balance ~ Salary Impact T ,000 Fund Balance ~ Sheriff CAD System Upgrade ,000 Fund Balance ~ Escrow for Department of Juvenile Justice(DJJ) ,163 Fund Balance ~ Juvenile Substance Abuse ,542,630 Fund Balance Forward (114,000) Contribution/Enterprise Funds CCC - Correction 4 of 33

5 Total Revenues 12,414,110 Expenditures A 9,399 Historic Preservation ,000 Green Building Recertification ,554 Library - Homework Helper ,470 Hobe Sound - Kathryn Davis Donation ,845 Contracted Svc ~ Park signs ,600 Public Records FTE T ,555 Desktop Replacement ~ Property Appraiser T ,211 Desktop Replacement ~ BOCC T ,925 Internet/Intranet Services T ,650 Information Technology ~ Infrastructure Management Hansen T ,000 Other Professional Svc Geographic Information T ,000 Software Licenses Geographic Information T ,463 Information Technology ~ Department Specific Projects T ,400 CAD System T ,149 Telephone System Replacement T ,056 Public Safety Data Center ~ AC Power Modification Remodel ,778 Contracted Services for Transit Operations ,500 Operating Supplies - Ocean Rescue ,000 Aluminum Sheds - Ocean Rescue ,000 3D Elevation Mapping Program ,000 Department of Juvenile Justice additional funds needed ,447 Outside Counsel - All Aboard Florida ,000 IRL Council Funding S 30,809 Fund Balance - Tropical Storm Sy State & Federal Assistance I 215,529 Fund Balance - Tropical Storm ISAAC State & Federal Assistance ,411 Reasonable Accommodation BD 95,940 Bio Diesel Fire Cleanup ,000 Contracted Services - Staffing ,000 Close Captioning ,000 Vehicle for Mail Courier Service ,104 County CRA ~ Budget Adjustment ,107 City of Stuart ~ Budget Adjustment ,530 FPL Tangible Personal Property Grant ,101,648 Reserves MHz Radio System Replacement Down Payment ,000 Reserves for Contingency ,512 Reserves for All Aboard Florida ,396,930 Reserves Reimbursement from Inlet Dredging ,500,000 Reserves ~ Self Insurance Fund ,000 Reserves ~ Property Appraiser Computer Assisted Mass Appraisal System ,834 Equipment Replacement Reserves - Supervisor of Elections W 590,591 Reserves ~Insurance Proceeds Hurricane Wilma ,234,000 Reserves for Salary Impact T ,000 Reserves for Sheriff CAD System Upgrade ,000 Reserves ~ Escrow for Department of Juvenile Justice (DJJ) ,163 Reserves - Juvenile Substance Abuse Treatment Assistance Total Expenditures 12,414,110 Revenue ,025 Fund Balance ~ Vessel Fees - FBIP ,499 Fund Balance ~ Marine Infrastructure ,500 Restoration of Official Records for the Clerk of the Circuit Court B 72,000 Bathtub Beach Restroom/Storage ,008 County CRA ~ Budget Adjustment T ,206 Desktop Replacement ,000 Fund Balance ~ Sale of the Boot Camp (DJJ) ,755,558 Fund Balance Forward 5 of 33

6 Total Revenues 2,608,796 Expenditures ,025 Contracted Services- Vessel Fees - FBIP ,499 Contracted Svc - Marine Infrastructure ,500 Restoration of Official Records for the Clerk of the Circuit Court B 72,000 Bathtub Beach Restroom/Storage ,008 County CRA ~ Budget Adjustment T ,206 Desktop Replacement, p ,755,558 Reserves For Capital Outlay Total Expenditures 2,608,796 Revenue ,363 Fund Balance Forward Total Revenues 259,363 Expenditures ,985 Artificial Reef Program ,341 Reserves for Contingency County CRA ~ Budget Adjustment ,000 Reserves for Boat Replacement ~ Carolina Skiff T ,178 Desktop Replacement Total Expenditures 259,363 Revenue ,146 Fund Balance ~ Health Care/Medical Svc Total Revenues 619,146 Expenditures ,857 Reserves for Contingency ,410 Contracted Services- Prior Year Armor Invoices 30,000 Contracted Services - Armor Contract ,879 Healthy Start Coalition Total Expenditures 619,146 6 of 33

7 NOW, THEREFORE, BE IT RESOLVED, BY THE OF, THAT THESE GO BOND SERIES FUND RESOLUTION TO AMEND THE BUDGET FOR MARTIN COUNTY GO BOND SERIES FUND IN FISCAL YEAR 2016 BY THE BOARD OF COUNTY COMMISSIONERS in compliance with Section (2)(f) Fla. Stat. amendment to the budget may be authorized by the Board of County Commissioners; ,326 Fund Balance Forward TOTAL REVENUES 60, ,326 Reserves for Contingency TOTAL APPROPRIATIONS 60,326 7 of 33

8 RESOLUTION TO AMEND THE BUDGET FOR MARTIN COUNTY DISTRICT ONE MSTU FUND IN FISCAL YEAR 2016 BY THE BOARD OF COUNTY COMMISSIONERS in compliance with Section (2)(f) Fla. Stat. amendment to the budget may be authorized by the Board of County Commissioners; upon fund balance monies or other sources of revenues not specifically identified in Section (2)(a-e) Fla. Stat.; NOW, THEREFORE, BE IT RESOLVED, BY THE OF, THAT THESE DISTRICT ONE MSTU FUND ,295 Fund Balance Forward ~ District 1 MSTU TOTAL REVENUES 43,295 APPROPRIATIONS C 41,000 S Dune Café/ Jensen Beach Renovation ,295 Improvement Other than Buildings TOTAL APPROPRIATIONS 43,295 8 of 33

9 RESOLUTION TO AMEND THE BUDGET FOR MARTIN COUNTY DISTRICT TWO MSTU FUND IN FISCAL YEAR 2016 BY THE BOARD OF COUNTY COMMISSIONERS in compliance with Section (2)(f) Fla. Stat. amendment to the budget may be authorized by the Board of County Commissioners; NOW, THEREFORE, BE IT RESOLVED, BY THE OF, THAT THESE DISTRICT TWO MSTU FUND ,263 Fund Balance Forward ~ District 2 MSTU TOTAL REVENUES 281, ,263 Improvement Other than Buildings TOTAL APPROPRIATIONS 281,263 9 of 33

10 RESOLUTION TO AMEND THE BUDGET FOR MARTIN COUNTY DISTRICT THREE MSTU FUND IN FISCAL YEAR 2016 BY THE BOARD OF COUNTY COMMISSIONERS in compliance with Section (2)(f) Fla. Stat. amendment to the budget may be authorized by the Board of County Commissioners; NOW, THEREFORE, BE IT RESOLVED, BY THE OF, THAT THESE DISTRICT THREE MSTU FUND ,778 Fund Balance Forward ~ District 3 MSTU TOTAL REVENUES 47, ,831 Improvement Other Than Buildings ,661 Cypress Creek ,286 Electrical Work ~ Old Dixie Hwy ,000 Irrigation ~ Doc Myers Park TOTAL APPROPRIATIONS 47, of 33

11 RESOLUTION TO AMEND THE BUDGET FOR MARTIN COUNTY DISTRICT FOUR MSTU FUND IN FISCAL YEAR 2016 BY THE BOARD OF COUNTY COMMISSIONERS in compliance with Section (2)(f) Fla. Stat. amendment to the budget may be authorized by the Board of County Commissioners; NOW, THEREFORE, BE IT RESOLVED, BY THE OF, THAT THESE DISTRICT FOUR MSTU FUND ,419 Fund Balance Forward ~ District 4 MSTU TOTAL REVENUES 270, ,000 L Acquisition Closing for 80 lots in Poinciana Gardens ,419 Improvement Other than Buildings TOTAL APPROPRIATIONS 270, of 33

12 RESOLUTION TO AMEND THE BUDGET FOR MARTIN COUNTY DISTRICT FIVE MSTU FUND IN FISCAL YEAR 2016 BY THE BOARD OF COUNTY COMMISSIONERS in compliance with Section (2)(f) Fla. Stat. amendment to the budget may be authorized by the Board of County Commissioners; NOW, THEREFORE, BE IT RESOLVED, BY THE OF, THAT THESE DISTRICT FIVE MSTU FUND ,809 Fund Balance Forward ~ District 5 MSTU TOTAL REVENUES 97, ,671 Improvement Other Than Buildings ,000 Aid to Private Organization ~ Elev8Hope ,000 Aid to Private Organization ~ Blasco Lane ,500 Aid to Private Organization~ Palm City Trails Associates ,000 Aid to Private Org~ ARC Summer Camp ,138 Contracted Svc ~ (WTC - 911) ,000 Contracted Svc ~ Veterans Memorial Plaque A 2,500 Historic Preservation TOTAL APPROPRIATIONS 97, of 33

13 RESOLUTION TO AMEND THE BUDGET FOR MARTIN COUNTY FIRE RESCUE MSTU FUND IN FISCAL YEAR 2016 BY THE BOARD OF COUNTY COMMISSIONERS in compliance with Section (2)(f) Fla. Stat. amendment to the budget may be authorized by the Board of County Commissioners; NOW, THEREFORE, BE IT RESOLVED, BY THE OF, THAT THESE FIRE RESCUE MSTU FUND ,943,864 Fund Balance Forward TOTAL REVENUES 1,943, T ,018 Desktop Replacement ,000 Outside Counsel - Labor Relations (20,702) County CRA ~ Budget Adjustment ,000 Software/Equipment for Mobile CAD System ,000 Storage Sheds for Structural Fire Fighting Gear ,000 Replace EMS/Reporting Software ,250,548 Reserves TOTAL APPROPRIATIONS 1,943, of 33

14 RESOLUTION TO AMEND THE BUDGET FOR MARTIN COUNTY SPECIAL DISTRICT A-61 (HUTCHINSON ISLAND) MSTU FUND IN FISCAL YEAR 2016 BY THE in compliance with Section (2)(f) Fla. Stat. amendment to the budget may be authorized by the Board of County Commissioners; NOW, THEREFORE, BE IT RESOLVED, BY THE OF, THAT THESE SPECIAL DISTRICT A-61 (HUTCHINSON ISLAND) MSTU FUND ,871 Fund Balance Forward TOTAL REVENUES 15, ,871 Reserves for Capital ~ Beach Renourishment TOTAL APPROPRIATIONS 15, of 33

15 RESOLUTION TO AMEND THE BUDGET FOR MARTIN COUNTY COUNTYWIDE MSTU UNINCORPORATED FUNDS (PARKS & RECREATION, STORMWATER AND ROAD MAINTENANCE) IN FISCAL YEAR 2016 BY THE in compliance with Section (2)(f) Fla. Stat. amendment to the budget may be authorized by the Board of County Commissioners; upon fund balance monies or other sources of revenues not specifically identified in Section (2)(a-e) Fla. Stat.; NOW, THEREFORE, BE IT RESOLVED, BY THE OF, THAT THESE COUNTYWIDE MSTU UNINCORPORATED FUNDS Parks & Recreation MSTU ,960 Fund Balance Forward TOTAL REVENUES 277, ,548 Reserves for Contingency ,106 County CRA ~ Budget Adjustment T ,306 Desktop Replacement TOTAL APPROPRIATIONS 277,960 Stormwater MSTU ,654,618 Fund Balance Forward TOTAL REVENUES 1,654, T ,863 Desktop Replacement ,312,438 Reserves for Capital Improvement B 32,159 Old Palm City Rd Drainage ,000 MC Golf Course Water Quality Improvement ,000 Stormwater Utility Analysis (2,917) County CRA ~ Budget Adjustment ,075 Reserves for Contingency TOTAL APPROPRIATIONS 1,654, of 33

16 Road Maintenance MSTU ,729 Fund Balance Forward TOTAL REVENUES 334, ,565 County CRA ~ Budget Adjustment T Desktop Replacement ,661 Reserves for Contingency TOTAL APPROPRIATIONS 334,729 APPROVED AS TO FORM AND CORRECTNESS: 16 of 33

17 RESOLUTION TO AMEND THE BUDGET FOR MARTIN COUNTY GENERAL UNINCORPORATED MSTU FUND IN FISCAL YEAR 2016 BY THE in compliance with Section (2)(f) Fla. Stat. amendment to the budget may be authorized by the Board of County Commissioners; NOW, THEREFORE, BE IT RESOLVED, BY THE OF, THAT THESE GENERAL UNINCORPORATED MSTU FUND ,043,770 Fund Balance Forward TOTAL REVENUES 1,043, T ,931 Desktop Replacement T ,000 Software Maintenance ,065 Derelict Vessel Removal ,000 Contracted Services ~ Urban Designer ,000 Consultant ~ Cell Tower Ordinance ,000 Consultant for Article 3 Refinery ,000 Viesel Ordinance ,564 Reserves for Contingency ,210 Reserves for Licensing TOTAL APPROPRIATIONS 1,043, of 33

18 RESOLUTION TO AMEND THE BUDGET FOR MARTIN COUNTY BUILDING & PERMITTING FUND IN FISCAL YEAR 2016 BY THE in compliance with Section (2)(f) Fla. Stat. amendment to the budget may be authorized by the Board of County Commissioners; NOW, THEREFORE, BE IT RESOLVED, BY THE OF, THAT THESE BUILDING & PERMITTING FUND T ,449 Fund Balance - Desktop Replacement T ,000 Fund Balance - L Management, Permitting T ,771 Fund Balance - KIVA L Management ,747,960 Fund Balance Forward TOTAL REVENUES 3,104, T ,449 Desktop Replacement T ,000 Software Maintenance T ,771 KIVA L Management ,747,960 Reserves for Contingency TOTAL APPROPRIATIONS 3,104, of 33

19 RESOLUTION TO AMEND THE BUDGET FOR MARTIN COUNTY SAILFISH SPLASH WATERPARK FUND IN FISCAL YEAR 2016 BY THE in compliance with Section (2)(f) Fla. Stat. amendment to the budget may be authorized by the Board of County Commissioners; NOW, THEREFORE, BE IT RESOLVED, BY THE OF, THAT THESE SAILFISH SPLASH WATERPARK FUND A 200,000 Fund Balance Forward - Water Park Expansion ,418 Fund Balance Forward - Water Park FARB TOTAL REVENUES 254, A 200,000 Improvement Other - Water Park Expansion ,418 Improvement Other - Parks Water Park FARB TOTAL APPROPRIATIONS 254,418 APPROVED AS TO FORM AND CORRECTNESS: 19 of 33

20 RESOLUTION TO AMEND THE BUDGET FOR MARTIN COUNTY JENSEN BEACH CONCESSION FUND IN FISCAL YEAR 2016 BY THE in compliance with Section (2)(f) Fla. Stat. amendment to the budget may be authorized by the Board of County Commissioners; NOW, THEREFORE, BE IT RESOLVED, BY THE OF, THAT THESE JENSEN BEACH CONCESSION FUND ,040 Fund Balance Forward TOTAL REVENUES 38, ,040 Equipment ~ for Concession st TOTAL APPROPRIATIONS 38,040 APPROVED AS TO FORM AND CORRECTNESS: 20 of 33

21 RESOLUTION TO AMEND THE BUDGET FOR MARTIN COUNTY COMMUNITY BROADBAND NETWORK FUND IN FISCAL YEAR 2016 BY THE in compliance with Section (2)(f) Fla. Stat. amendment to the budget may be authorized by the Board of County Commissioners; NOW, THEREFORE, BE IT RESOLVED, BY THE OF, THAT THESE COMMUNITY BROADBAND NETWORK FUND ,791 Fund Balance Forward TOTAL REVENUES 136, T ,791 Reserves Community Broadb TOTAL APPROPRIATIONS 136,791 APPROVED AS TO FORM AND CORRECTNESS: 21 of 33

22 RESOLUTION TO AMEND THE BUDGET FOR MARTIN COUNTY IMPACT FEE FUNDS IN FISCAL YEAR 2016 BY THE BOARD OF COUNTY COMMISSIONERS in compliance with Section (2)(f) Fla. Stat. amendment to the budget may be authorized by the Board of County Commissioners; NOW, THEREFORE, BE IT RESOLVED, BY THE OF, THAT THESE IMPACT FEE FUNDS ,859 Fund Balance Forward ~ Admin Impact Fee ,681 Fund Balance Forward ~ Building Impact Fee ,245 Fund Balance Forward ~ Fire Protection/EMS A 9,127 Fund Balance Forward ~ Corrections A 163,802 Fund Balance Forward ~ Law Enforcement ,776 Fund Balance Forward ~ Rural Impact Fee ,636 Fund Balance Forward ~ Urban Impact fee ,483 Fund Balance Forward ~ Pedestrian/Bicycle Pathways ,230 Fund Balance Forward ~ Beach Impact Fee ,136 Fund Balance Forward ~ Library Building ,974 Fund Balance Forward ~ Library books ,864 Fund Balance Forward ~ Regional Park (2,435) Fund Balance Forward ~ Open Space/Conservation ,571 Fund Balance Forward ~ Active Park L TOTAL REVENUES 2,221, of 33

23 ,859 Contracted Svc ~ Administrative Impact Fees ,681 Reserves for Debt Service~ EOC & Boat Ramp ,245 Reserves for Capital A 9,127 Improvement Other - Holt Correctional Facility A 3,802 Improvement Other - Holt Correctional Facility A 160,000 Improvement Other - Sheriff Evidence Storage Building ,776 Reserves for Debt Service - Gas Tax Note ,636 Reserves for Debt Service - Gas Tax Note A 250,000 Improvement Other - SR/76 Interchange Modification ,483 Reserves for Capital - Pedestrian/Bicycle Pathways ,230 Reserves ,000 Improvement Other - Idea Labs ,000 Reserves for Library Outdoor Spaces ,136 Reserves for CIP~ Library Building ,974 Library Books & Publications - Book Expansion ,864 Improvement Other ~ Phipps Park (2,435) Improvement Other ~ Environmentally Sensitive Ls ,571 Reserves for CIP ~ Active Parkl - Phipps Park TOTAL APPROPRIATIONS 2,221, of 33

24 RESOLUTION TO AMEND THE BUDGET FOR MARTIN COUNTY SPECIAL REVENUE FUNDS IN FISCAL YEAR 2016 BY THE BOARD OF COUNTY COMMISSIONERS in compliance with Section (2)(f) Fla. Stat. amendment to the budget may be authorized by the Board of County Commissioners; NOW, THEREFORE, BE IT RESOLVED, BY THE OF, THAT THESE SPECIAL REVENUE FUNDS ,649 Fund Balance Forward ~ E ,606 Fund Balance Forward ~ Substance Abuse ,357 Fund Balance ~ Economic ,000 Fund Balance Forward ~ Tourist Development ,244 Fund Balance Forward ~ Tourist Development ,250,613 Fund Balance Forward ~ Tourist Development ,123 Fund Balance Forward ~ Tourist Development C 97,000 S Dune Café/Jensen Beach Renovation B 84,161 Bathtub Beach Restroom ,666 Fund Balance ~Economic Development Fund 1553A ,833 Fund Balance ~Economic Business Opprotunity Fund ,883 Fund Balance Forward ~ Law Library ,947 Fund Balance Forward ~ Arts in Public Places ,868 Park Maintenance Endowment Fund ,734 Fund Balance $2Fee State Attorney ,358 Fund Balance $2Fee Public Defender ,558 Fund Balance $2Fee - Court Admin ,766 Fund Balance $2Fee GA Litem ,823 Fund Balance $2 Fee Innovative Court ,320 $30 LCL ORD~CT Facilities FS TOTAL REVENUES 4,891, of 33

25 ,649 Reserves for Contingency ,606 Reserves for Contingency ~ Substance Abuse ,000 Sponsor Match - Economic Fund approved in FY ,000 Sponsor Match - Economic Fund approved in FY ,357 Reserves for Matching Funds Fees ,000 Contracted Svc -St Lucie Inlet ,244 Contracted Svc -Sports Promotion ,185,613 Contracted Svc - Tourism Promotion ,000 Promotions ,000 Printing Binding ,123 Contracted Svc - Capital Projects C 97,000 S Dune Café/Jensen Beach Renovation B 84,161 Bathtub Beach Restroom ,666 Economic Development Fund 1553A ,833 Economic Business Opportunity Fund ,883 Library Books & Publications ~ Law Library ,947 Contracted Svc~ Art in Public Places ,000 Contracted Svc~ Rio Dolphin Sculpture ,264 Reserves~ Peck Lake ,604 Reserves ~ Twin Rivers ,734 Reserves $2Fee State Attorney ,358 Reserves $2Fee Public Defender ,558 Reserves $2Fee - Court Admin ,766 Reserves $2Fee Guardian Ad LITEM ,823 Reserves $2 Fee Innovative Court ,320 Reserves$30 LCL ORD~CT Facilities FS TOTAL APPROPRIATIONS 4,891, of 33

26 RESOLUTION TO AMEND THE BUDGET FOR MARTIN COUNTY UTILITIES AND SOLID WASTE FUNDS IN FISCAL YEAR 2016 BY THE BOARD OF COUNTY COMMISSIONERS in compliance with Section (2)(f) Fla. Stat. amendment to the budget may be authorized by the Board of County Commissioners; upon fund balance monies or other sources of revenues not specifically identified in Section (2)(a-e) Fla. Stat.; NOW, THEREFORE, BE IT RESOLVED, BY THE OF MARTIN COUNTY, FLORIDA, THAT THESE UTILITIES AND SOLID WASTE FUNDS ,828,197 Fund Balance Forward ,145 Fund Balance Forward ,292 Fund Balance Forward (400,085) Fund Balance Forward ,085 Transfer to from 4102 Consolidated Operating ,028 Fund Balance Forward TOTAL REVENUES 7,937, ,383,112 Reserves for Contingency Consolidated Operations ,085 Transfer to fund 4105 Consolidated R&R ,000 Septic to Sewer Consultant ,145 Reserves for Contingency Consolidated Water CFC ,292 Reserves for Contingency Consolidated Sewer CFC ,028 Reserves for Contingency TOTAL APPROPRIATIONS 7,937, of 33

27 RESOLUTION TO AMEND THE BUDGET FOR MARTIN COUNTY AIRPORT FUND IN FISCAL YEAR 2016 BY THE BOARD OF COUNTY COMMISSIONERS in compliance with Section (2)(f) Fla. Stat. amendment to the budget may be authorized by the Board of County Commissioners; NOW, THEREFORE, BE IT RESOLVED, BY THE OF, THAT THESE AIRPORT FUND ,626 Fund Balance Forward TOTAL REVENUES 681, ,000 Vehicle Replacement T ,258 Desktop Replacement ,368 Reserves for Contingency TOTAL APPROPRIATIONS 681,626 APPROVED AS TO FORM AND CORRECTNESS: 27 of 33

28 RESOLUTION TO AMEND THE BUDGET FOR MARTIN COUNTY MARTIN COUNTY GOLF COURSE FUND IN FISCAL YEAR 2016 BY THE in compliance with Section (2)(f) Fla. Stat. amendment to the budget may be authorized by the Board of County Commissioners; NOW, THEREFORE, BE IT RESOLVED, BY THE OF, THAT THESE MARTIN COUNTY GOLF COURSE FUND ,000 Transfer from fund 3203 Gulf Course ,246 Fund Balance TOTAL REVENUES 212, ,246 Reserves for Capital Outlay TOTAL APPROPRIATIONS 212,246 APPROVED AS TO FORM AND CORRECTNESS: 28 of 33

29 RESOLUTION TO AMEND THE BUDGET FOR MARTIN COUNTY DEBT SERVICE FUNDS IN FISCAL YEAR 2016 BY THE BOARD OF COUNTY COMMISSIONERS in compliance with Section (2)(f) Fla. Stat. amendment to the budget may be authorized by the Board of County Commissioners; upon fund balance monies or other sources of revenues not specifically identified in Section (2)(a-e) Fla. Stat.; NOW, THEREFORE, BE IT RESOLVED, BY THE OF, THAT THESE DEBT SERVICE FUNDS ,974 Fund Balance Forward ~ State Revolving Fund - Stormwater ,697 Fund Balance Forward ~ Sheriff/EOC & Boat Ramp ,497 Fund Balance Forward ~Sheriff/EOC, Maintenance Shop ,960 Fund Balance Forward ~ Broadb ,876 Fund Balance Forward ~ Constitutional Officers Space ,244 Fund Balance Lease Refunding ,496 Fund Balance ~ Gas Tax Refunding Note 2014 TOTAL REVENUES 300, ,974 Principal ~ State Revolving Fund ,697 Reserves for Contingency ,497 Reserves for Contingency ,960 Reserves ~ Broadb ,876 Reserves ~ Constitutional Officers Space ,244 Reserves Lease Refunding ~ Trane ,496 Interest ~ Gas Tax Refunding Note 2014 Series TOTAL APPROPRIATIONS 300, of 33

30 RESOLUTION TO AMEND THE BUDGET FOR MARTIN COUNTY OTHER CAPITAL PROJECT FUNDS IN FISCAL YEAR 2016 BY THE BOARD OF COUNTY COMMISSIONERS in compliance with Section (2)(f) Fla. Stat. amendment to the budget may be authorized by the Board of County Commissioners; upon fund balance monies or other sources of revenues not specifically identified in Section (2)(a-e) Fla. Stat.; NOW, THEREFORE, BE IT RESOLVED, BY THE OF, THAT THESE OTHER CAPITAL PROJECT FUNDS ,228 Fund Balance Forward Golf Course ,494,540 Fund Balance Forward ~ Conservation L ,056 Fund Balance Forward ~ 1/2 Cent Discretionary ~Park Develop ,864,380 Fund Balance Forward ~ Gas Tax ,131,678 Fund Balance Forward ~ Gas Tax CIP ,622,906 Debt Proceeds ~ Gas Tax Refunding Revenue Note TOTAL REVENUES 28,464, ,000 Transfer to fund 4501 Golf Course Enterprise Fund ,228 Reserves for Contingency ,494,540 Reserves for Capital ~ Conservation L ,056 Reserves for Capital ~ Park Development T ,712 Desktop Replacement ,000 Vehicle ~ Inspector Position ,540,000 Reserves for Capital Outlay ,668 Reserves for Contingency ,300,000 Reserves - FDOT Reimbursement ,678 Reserves for Capital Outlay ,622,906 Adjust Gas Tax Refunding Revenue Note Budget TOTAL APPROPRIATIONS 28,464, of 33

31 RESOLUTION TO AMEND THE BUDGET FOR MARTIN COUNTY TRUST FUNDS IN FISCAL YEAR 2016 BY THE BOARD OF COUNTY COMMISSIONERS in compliance with Section (2)(f) Fla. Stat. amendment to the budget may be authorized by the Board of County Commissioners; the Board of County Commissioners of Martin County, Florida has approved the appropriation of said funds based upon fund balance monies or other sources of revenues not specifically identified in Section (2)(a-e) Fla. Stat.; NOW, THEREFORE, BE IT RESOLVED, BY THE OF, THAT THESE TRUST FUNDS Fund Organization Account ProgramActivity ,281 Fund Balance Forward ~ Law Enforcement Trust Fund ,347 Fund Balance Forward ~ Annie Meyers Trust Fund ,000 Interest Earnings ,629 Fund Balance Forward ~ Dori Slosberg Drivers Education Trust Fund ,833 Fund Balance Forward ~ Indiantown Trust Fund ,817 Fund Balance Forward ~ Pt Salerno Memorial Trust TOTAL REVENUES 666, ,281 Interfund Transfer ~Law Enforcement Trust Fund ,347 L - Annie Meyer Trust Fund ,629 Aid To Governmental Agency~ Dori Slosberg Drivers Education Trust Fund ,833 Reserves - Indiantown Trust Fund ,817 Repair & Maintenance TOTAL APPROPRIATIONS 666,907 Anne Scot 31 of 33

32 RESOLUTION TO AMEND THE BUDGET FOR MARTIN COUNTY INTERNAL SERVICE FUNDS IN FISCAL YEAR 2016 BY THE BOARD OF COUNTY COMMISSIONERS in compliance with Section (2)(f) Fla. Stat. amendment to the budget may be authorized by the Board of County Commissioners; NOW, THEREFORE, BE IT RESOLVED, BY THE OF, THAT THESE INTERNAL SERVICE FUNDS ,978,762 Fund Balance Forward ~ Property Insurance ,332,360 Fund Balance Forward ~ Health Insurance ,002,880 Transfer From Fund 0001 For OPEB ,702,889 Fund Balance Forward ~ Vehicle Maintenance TOTAL REVENUES 10,016,891 APPROPRIATIONS ,978,762 Reserves for Contingency ,332,360 Reserves for Contingency ,002,880 Other Post Employment Benefits (OPEB) T ,657 Desktop Replacement ,000 Fleet Replacement ,049,232 Reserves for Contingency TOTAL APPROPRIATIONS 10,016, of 33

33 RESOLUTION TO AMEND THE BUDGET FOR MARTIN COUNTY CRA FUNDS IN FISCAL YEAR 2016 BY THE BOARD OF COUNTY COMMISSIONERS in compliance with Section (2)(f) Fla. Stat. amendment to the budget may be authorized by the Board of County Commissioners; NOW, THEREFORE, BE IT RESOLVED, BY THE OF, THAT THESE CRA FUNDS ,232 Fund Balance Jensen CRA ,843 Fund Balance RIO CRA ,475,114 Fund Balance Hobe Sound CRA ,592 Fund Balance Port Salerno CRA ,170 Fund Balance Golden Gate CRA ,927 Fund Balance Indiantown District ,429,317 Fund Balance Palm City CRA ,220 Fund Balance Indiantown District 5 TOTAL REVENUES 4,207,415 APPROPRIATIONS ,232 Restricted Reserves ,843 Restricted Reserves ,475,114 Restricted Reserves ,592 Restricted Reserves ,170 Restricted Reserves ,927 Restricted Reserves ,429,317 Restricted Reserves ,220 Restricted Reserves TOTAL APPROPRIATIONS 4,207, of 33