Total General Fund Revenue Adjustments

Transcription

1 1.) To adjust revenue and expenditure appropriations to approximate amounts for fiscal year ended 09/30/2013. Amended Amended Amended Expenditure adjustments results primarily from vacancies, postponed projects, partially completed projects From To Difference and an overall reduction of expenditures Utility Svc Tax- Electric 1,891,713 1,485,418 (406,295) (1) Communication Service Tax 692, ,946 (53,078) (2) Building Permits 84, ,846 38,200 (3) Plumbing Permits 9,982 17,982 8,000 (4) Electrical Permits 10,352 15,172 4,820 (5) Mechanical Permits 15,845 20,095 4,250 (6) Plan Review 33,722 49,322 15,600 (7) Franchise Fee - Electric 152, ,154 (30,000) (8) Recoupment Fees P&R 60, ,800 64,800 (9) Impact Fees Facilities - 71,000 71,000 (10) Bulletproof Vest Grant - 1,645 1,645 (11) Jag Direct Grant 21,000 6,771 (14,229) (12) Jag/B Formula Grant 12,300 - (12,300) (13) Library Coop- State Aid 538, ,000 (184,483) (14) Education Fees- Bldg Dept 5,533 7,150 1,617 (15) Parks/Pavillion Rentals 12,341 20,441 8,100 (16) Green Fees 500, ,583 (23,000) (17) Gift Certificates 13,853 3,853 (10,000) (18) Cart Rentals 49,475 38,475 (11,000) (19) Alcoholic Beverages 117, ,940 8,000 (20) Court Fines 105,532 38,532 (67,000) (21) Collection Charges 8,450 10,610 2,160 (22) Interest Inc- Community Southern - 11,130 11,130 (23) Interest Inc- BB&T Workers Comp - 3,500 3,500 (24) Interest- Suntrust PC 50,000 5,000 (45,000) (25) Sale of Surplus 10,000 43,025 33,025 (26) Workers Comp Reimbusement - 13,750 13,750 (27) Restitution 7,000 13,465 6,465 (28) Transfer From CRA 177, ,055 (43,645) (29) Total General Fund Revenue Adjustments (603,968) (30) Commission Retiree Health Ins 175, ,230 12,343 (31) Prof- Svc Legal 300, ,000 (190,000) (32) Prof- Svc Legal- City Attorney 151, ,000 61,000 (33) Aid To Private Agencies 26,000 16,000 (10,000) (34) Reverve For Contingency 390,355 - (390,355) (35) (517,012) City Manager Contract Services Misc 194,000 80,000 (114,000) (36) (114,000) City Clerk Regular Salaries & Wages 138, ,648 (26,000) (37) Fica Taxes- General 11,295 9,295 (2,000) (38) Retmt Conts-General Def Ben 7,556 9,450 1,894 (39) Life & Hlth Ins - General 20,358 11,991 (8,367) (40) (34,473) Finance Regular Salaries & Wages 316, ,058 (47,000) (41) Fica Taxes - General 24,178 20,178 (4,000) (42) Retmt Conts-General Def Ben 47,768 39,768 (8,000) (43) Life & Hlth Ins - General 42,108 36,108 (6,000) (44) Contract Services 26,550 17,550 (9,000) (45) (74,000) Purchasing Regular Salaries & Wages 130, ,049 1,000 (46) Fica Taxes - General 9,949 10, (47) Pub Notices/ Legal Ads 5,000 8,500 3,500 (48) 4,701 Customer Service Contract Svcs-Misc 219, ,300 4,000 (49) Contract Svcs-Pymts Process 27,500 76,000 48,500 (50) Merchant CC Charges 40,000 54,800 14,800 (51) 67,300 Grant Regular Salaries & Wages 46,346 46, (52) 300 Planning Regular Salaries & Wages 77,531 77, (53) Contract Services 12,500 10,000 (2,500) (54) (2,200) Amendment # FINAL 1 of 6

2 Fleet Management Regular Salaries & Wages 356, ,847 18,000 (55) Overtime- General 23,582 16,582 (7,000) (56) Life & Health Ins - General 63,673 59,673 (4,000) (57) Utilities 19,760 26,160 6,400 (58) Repair Parts 375, , ,800 (59) 149,200 Police Retmt Contrib - Police 801, ,963 (16,000) (60) Life & Hlth Ins - General 155, ,615 (20,000) (61) Life & Hlth Ins - Police 284, ,471 (44,000) (62) Contract Services 12,456 6,456 (6,000) (63) Utilities 60,130 42,130 (18,000) (64) Dry Cleaning 26,500 16,000 (10,500) (65) Uniforms 28,460 15,000 (13,460) (66) Ammunition 6,500 4,400 (2,100) (67) C/O Mach & Equipment 135, ,300 (10,700) (68) Jag/Byrne Grant 12,300 - (12,300) (69) Jag Direct Grant 14,229 - (14,229) (70) (167,289) Building Regular Salaries & Wages 234, ,821 1,700 (71) Postage 2,900 5,700 2,800 (72) Code Enf Violations 5,000 7,600 2,600 (73) Allocated Fleet Maint 3,000 4,900 1,900 (74) 9,000 Public Works Regular Salaries & Wages 540, ,904 (65,500) (75) Overtime 43,321 8,321 (35,000) (76) Fica- Taxes 44,655 37,655 (7,000) (77) Retmt Conts-General 86,849 71,849 (15,000) (78) Life & Hlth Ins - General 82,265 76,265 (6,000) (79) Utilities 122,441 66,441 (56,000) (80) Maintenance - HVAC 40,000 32,000 (8,000) (81) Citywide Fac ADA Upgrade 100,000 42,000 (58,000) (82) Reroof Public Facilities 35,000 - (35,000) (83) (285,500) Community Development Regular Salaries & Wages 133,032 76,032 (57,000) (84) Fica- Taxes 10,177 6,177 (4,000) (85) Retmt Conts-General 23,148 13,148 (10,000) (86) Life & Hlth Ins - General 20,226 7,226 (13,000) (87) (84,000) Library Regular Salaries & Wages 251, ,728 (31,000) (88) Part-Time Pay 49,213 31,213 (18,000) (89) Fica- Taxes 23,022 19,022 (4,000) (90) Retmt Conts-General 43,801 36,801 (7,000) (91) Life & Hlth Ins - General 46,985 36,985 (10,000) (92) Utilities 70,636 52,636 (18,000) (93) (88,000) Library-State Regular Salaries & Wages 369, ,492 (106,000) (94) Overtime Pay 17, (16,350) (95) Fica- Taxes 29,574 20,574 (9,000) (96) Retmt Conts-General 64,292 42,292 (22,000) (97) Life & Hlth Ins - Gene 50,143 27,143 (23,000) (98) (176,350) Parks & Rec Regular Salaries & Wages 962, ,811 (42,000) (99) Part-Time Pay 147, ,972 (9,000) (100) Fica Taxes- General 87,947 82,947 (5,000) (101) Retmt Conts-General 151, ,665 (13,500) (102) Life & Hlth Ins - General 207, ,911 (26,000) (103) Contract Services Misc 92,557 82,557 (10,000) (104) Utilities 647, ,500 (64,022) (105) Clean and Sanitation 37,000 28,000 (9,000) (106) Cemetery Expansion 315,000 80,000 (235,000) (107) (413,522) Total General Fund Expenditure Adjustments (1,725,845) (108) Cash Balance Forward - Unrestricted (Increased) 4,207,171 5,329,048 1,121,877 Amendment # FINAL 2 of 6

3 2.) To breakdown Golf budget into separate operations: Golf Course and Restaurant. Amended Amended Amended From To Difference Golf Course Reg Sal & Wages-Golf 441, ,606 (150,221) Part-Time Pay 121,689 80,315 (41,374) Overtime - Golf 14,294 14, Fica Taxes - General 44,202 29,173 (15,029) Retmt Contrib - General 76,878 50,739 (26,139) Life & Hlth Ins - General 93,524 61,726 (31,798) Landfill Fees Contract Svcs Misc 63,900 57,510 (6,390) Travel, Training & Seminars 2,500 2, Cellular Phone 1,534 1, Telephone 1, (304) Postage (29) Utilities 56,622 45,298 (11,324) Equipment Rental 1,448 1, Maint - Building 6,100 4,892 (1,208) Maint - Office Furn & Equip (225) Maint - M&E Golf Operations 10,000 10, Mainy - Golf Carts 2,000 2, Printing & Binding 3,119 1,309 (1,810) Promotional Advertisin 30,000 27,500 (2,500) Over/Short-Petty Cash (150) Merchant CC Charges 14,243 9,116 (5,127) Assessments & Reg Fees 1, (537) Office Supplies 3,000 1,980 (1,020) First Aid & Safety Gea 2,075 1,369 (706) Uniforms 23,668 10,797 (12,871) Small Tools 1, (500) Floor Mats - 2,912 2, Clean. & San. Supplies 7,500 5,625 (1,875) Aloholic Beverages 74,000 - (74,000) Petroleum, Oil & Lubricants 30,500 21,350 (9,150) Repair Parts 50,000 45,000 (5,000) Landscape Maint Matl 5,000 5, Fertilizers & Chemical 75,000 73,500 (1,500) Irrigation Supplies 9,000 9, Seeds & Plants 4,000 4, Sidewalk Repair Mat. 1,500 1,000 (500) Pro Shop - Cogs 47,000 47, Small Kitchen Tools 5,000 - (5,000) Concessions 167,000 - (167,000) Dues, Memberships 2,025 1,417 (608) Subscriptions, Books & 1,000 1, C/O Machine & Equipment 13,270 13, Fin P-Textron-Car 62,245 62, Fin I-Textron-Car 1,287 1, Allocated Workers' Com 10,922 7,209 (3,713) Allocated Fleet Maint 1,000 1, Allocated It Systems 11,084 8,313 (2,771) (577,191) Restaurant Reg Salaries & Wages - 150, , Part-Time Pay - 41,374 41, Fica Taxes - General - 15,029 15, Retmt Contrib - General - 26,139 26, Life & Hlth Ins - General - 31,798 31, Contract Svcs Misc - 6,390 6, Telephone Postage Utilities - 11,324 11, Equipment Rental - 1,724 1, Maint - Building - 1,708 1, Maint - Office Furn & Maint - M&E Restaurant - 5,000 5, Printing & Binding - 1,310 1, Over/Short-Petty Cash Merchant CC Charges - 5,127 5, Assessments & Reg Fees Office Supplies - 1,020 1, First Aid & Safety Gea Restnt Supp-Towls, Apr - 8,988 8, Clean & San Supplies - 2,846 2, Alcoholic Beverages - 74,000 74,000 Amendment # FINAL 3 of 6

4 Petroleum, Oil & Lubricants - 9,150 9, Small Kitchen Wares - 8,000 8, Concessions - 167, , Dues, Memberships Allocated Workers' Comp - 3,713 3, Allocated It Systems - 2,771 2, , Cash Balance Forward - Unrestricted (No Impact) 5,329,048 5,329,048-3.) To appropriate funds for road work performed in Payment was delayed until 2013 while invoicing conflict Amended Amended Amended was resolved between FDOT and City of Bartow. To be funded from Road Impact Fees. From To Difference xxx - xxxxxx - xxx - xxx Revenue Other Current Charges - 28,000 28,000 28, Cash Balance Forward - Unrestricted (No Impact) 747, ,081-4.) To authorize expenditure of Fire Department Donations for the purchase of Sparky the Fire Dog Costume for Amended Amended Amended public education. Also accounting for increase in actual assessment revenue and fire equipment repairs. From To Difference Fire Assesment Fee 460, ,033 42, Operating Supplies 5,500 7,001 1, Allocated Fleet Maint 66, ,000 41,000 42, Cash Balance Forward - Unrestricted (No Impact) 66,106 66,106-5.) To separate Stormwater fees into residential and commercial to be in compliance with the State Chart of Amended Amended Amended Accounts, resulting in a zero impact on the budget. From To Difference Sewer Development Fee 161,050 - (161,050) Impact Fees Sewer- Residential - 155, , Impact Fees Sewer- Commercial - 6,000 6,000 - xxx - xxxxxx - xxx - xxx Expenditure Cash Balance Forward - Unrestricted (No Impact) 1,869,206 1,869,206-6.) To increase Customer Service expense allocation due to the higher volume and expenses incurred concerning Amended Amended Amended electronic utility payments. From To Difference xxx - xxxxxx - xxx - xxx Revenue Allocated Utility Billing (883,254) (950,554) (67,300) Allocated Utility Billing 690, ,665 51, Allocated Utility Billing 30,525 34,716 4, Allocated Utility Billing 81,414 87,439 6, Allocated Utility Billing 80,757 86,734 5, Cash Balance Forward - Unrestricted (No Impact) 5,329,048 5,329, Cash Balance Forward - Unrestricted (Reduced) 8,935,161 8,903,039 (32,122) Cash Balance Forward - Unrestricted (Reduced) 180, ,594 (2,634) Cash Balance Forward - Unrestricted (Reduced) 4,517,741 4,513,954 (3,787) Cash Balance Forward - Unrestricted (Reduced) 1,869,206 1,865,449 (3,757) Amendment # FINAL 4 of 6

5 1.) Adjusting preliminary revenue estimate made prior to completion of first year under new rate structure. 2.) Minor adjustment to actual revenue. Projections received from State were inaccurate. 3.) Construction increased more than anticipated. 4.) Construction increased more than anticipated. 5.) Construction increased more than anticipated. 6.) Construction increased more than anticipated. 7.) Construction increased more than anticipated. 8.) Minor adjustment to actual revenue. 9.) Impact Fees recommencement. 10.) Impact Fees recommencement. 11.) Record grant received for Bulletproof Vests. 12.) Adjustment to budget carryforward placeholder from previous year 13.) Adjustment to budget carryforward placeholder from previous year 14.) Reduction of Library State Aid expenditures resulted in reduction of offsetting reimbursement. 15.) Minor adjustment to actual revenue. 16.) Minor adjustment to actual revenue. 17.) Minor adjustment to actual revenue. 18.) Minor adjustment to actual revenue. 19.) Minor adjustment to actual revenue. 20.) Sales are higher than anticipated. 21.) Court Fines were 65% under budget. 22.) Minor adjustment to actual revenue. 23.) Minor adjustment to actual revenue. 24.) Minor adjustment to actual revenue. 25.) Minor adjustment to actual revenue. 26.) Multiple items listed and sold at Insight Auctioneers in May 27.) Minor adjustment to actual revenue. 28.) Minor adjustment to actual revenue. 29.) Net result of unfilled director position and previous year Main St custodial services in ) $603,968 reduction in revenue compares favorably to $1,725,845 reduction in expenditures. 31.) Result of new retirees. Budget under regular health insurance so net zero impact. 32.) Legal Services less than anticipated. 33.) Legal Services greater than anticipated due to County Sewer Connection. 34.) Contribution to Main Street Bartow less than originally anticipated.. 35.) No unanticipated expenditures. 36.) Several projects pending or in progress. Carried forward to new year. 37.) Result of unfilled position(s) and temporary vacancies. 38.) Result of unfilled position(s) and temporary vacancies. 39.) Minor adjustment to actual expenditure. 40.) Result of unfilled position(s) and temporary vacancies. 41.) Result of unfilled position(s) and temporary vacancies. 42.) Result of unfilled position(s) and temporary vacancies. 43.) Result of unfilled position(s) and temporary vacancies. 44.) Result of unfilled position(s) and temporary vacancies. 45.) OPEB calc in progress. Actual work did not begin until FY Carried forward to new year. 46.) Minor adjustment to actual expenditure. 47.) Minor adjustment to actual expenditure. 48.) Increased activity in adverstisemnt due to RFP's. 49.) First year estimate. Electronic payment activity greater than anticipated. 50.) First year estimate. Electronic payment activity greater than anticipated. 51.) First year estimate. Electronic payment activity greater than anticipated. 52.) Minor adjustment to actual expenditure. 53.) Minor adjustment to actual expenditure. 54.) Minor adjustment to actual expenditure. 55.) Minor adjustment to actual expenditure. 56.) Minor adjustment to actual expenditure. 57.) Minor adjustment to actual expenditure. 58.) Minor adjustment to actual expenditure. 59.) Increased volume in higher dollar repairs. See attachment from Fleet Department. 60.) Result of unfilled position(s) and temporary vacancies. 61.) Result of unfilled position(s) and temporary vacancies. 62.) Result of unfilled position(s) and temporary vacancies. 63.) Savings resulting from changes to hazardous waste disposal program. 64.) Utilities decreased as a result of EECBG improvements. 65.) Result of unfilled position(s) and temporary vacancies. 66.) Result of unfilled position(s) and temporary vacancies. 67.) Not needed. 68.) Price of new vehicles less than anticipated. 69.) Budget carryforward in error from previous year 70.) Budget carryforward in error from previous year 71.) Final payout of terminated employee. 72.) Increased volume in Code Inforcement Violation. 73.) Increased volume in Code Inforcement Violation. 74.) Increased volume in Code Inforcement Violation. 75.) Result of unfilled position(s) and temporary vacancies. 76.) Result of unfilled position(s) and temporary vacancies. 77.) Result of unfilled position(s) and temporary vacancies. Amendment # FINAL 5 of 6

6 78.) Result of unfilled position(s) and temporary vacancies. 79.) Result of unfilled position(s) and temporary vacancies. 80.) Utilities decreased as a result of EECBG improvements. 81.) HVAC replacements were made with EECBG funding resulting in less maintenance. 82.) Completion of ADA upgrade cost less than anticipated in final year. 83.) Carver and pavillion reroof projects postponed to FY ) Result of unfilled position(s) and temporary vacancies. CRA contract. 85.) Result of unfilled position(s) and temporary vacancies. CRA contract. 86.) Result of unfilled position(s) and temporary vacancies. CRA contract. 87.) Result of unfilled position(s) and temporary vacancies. CRA contract. 88.) Result of unfilled position(s) and temporary vacancies. 89.) Result of unfilled position(s) and temporary vacancies. 90.) Result of unfilled position(s) and temporary vacancies. 91.) Result of unfilled position(s) and temporary vacancies. 92.) Result of unfilled position(s) and temporary vacancies. 93.) Utilities decreased as a result of EECBG improvements. 94.) Result of unfilled position(s) and temporary vacancies. 95.) Result of unfilled position(s) and temporary vacancies. 96.) Result of unfilled position(s) and temporary vacancies. 97.) Result of unfilled position(s) and temporary vacancies. 98.) Result of unfilled position(s) and temporary vacancies. 99.) Result of unfilled position(s) and temporary vacancies. 100.) Result of unfilled position(s) and temporary vacancies. 101.) Result of unfilled position(s) and temporary vacancies. 102.) Result of unfilled position(s) and temporary vacancies. 103.) Result of unfilled position(s) and temporary vacancies. 104.) Minor adjustment to actual expenditures. 105.) Utilities decreased as a result of EECBG improvements. 106.) Minor adjustment to actual expenditures. 107.) Reduced project scope. Will continue in FY Funding source changed to General Fund fund balance. 108.) $603,968 reduction in revenue compares favorably to $1,725,845 reduction in expenditures. Amendment # FINAL 6 of 6