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HomeMy WebLinkAboutR-24-35 2nd Qtr Budget AdjustmentsRESOLUTION NO. R-24-35 A RESOLUTION OF THE CITY OF SEBASTIAN, INDIAN RIVER COUNTY, FLORIDA RECOGNIZING CERTAIN ADJUSTMENTS TO THE BUDGET FOR THE FISCAL YEAR BEGINNING OCTOBER 1, 2023 AND ENDING SEPTEMBER 30, 2024 AS PROVIDED FOR IN EXHIBIT "A'; PROVIDING FOR CONFLICTS; PROVIDING FOR SCRIVENER'S ERRORS; AND PROVIDING FOR AN EFFECTIVE DATE. WHEREAS, an analysis of the revenues and expenditures for the three (3) months that ended on March 31, 2024 was made and it was determined there was a budget adjustment requiring formal approval by the City Council; and WHEREAS, it was determined that the City Council and City Manager previously approved all the necessary amendments and adjustments and these are being reported in accordance with the Annual Budget Resolution. NOW, THEREFORE, BE IT RESOLVED BY THE CITY COUNCIL OF THE CITY OF SEBASTIAN, INDIAN RIVER COUNTY, FLORIDA, THAT: Section 1. The above recitals are hereby recognized as true correct and incorporated herein. Section 2. The budget of the City of Sebastian, Indian River County, Florida for the Fiscal Year beginning October 1, 2023 and ending September 30, 2024 has been amended and adjusted as necessary within the quarter ending March 31, 2024; a summary of such amendments and adjustments being attached hereto and more particularly identified as Exhibit "A'; the revised appropriations, if any, are set out therein and are recognized as having been made to maintain and carry on the government of the City of Sebastian, Indian River County, Florida. Section 3. All Resolutions or parts of Resolutions in conflict herewith are hereby repealed. Section 4. Sections of this Resolution may be renumbered or re -lettered and corrections of typographical errors which do not affect the intent may be authorized by the City Manager, or the City Manager's designee, without need of further action of the City Council by filing a corrected copy of same with the City Clerk. Section 5. This Resolution shall become effective immediately upon its adoption. It was moved for adoption by Councilmember McparUan The motion was seconded by Councilmember Nunn and, upon being put to a vote, the vote was as follows: Mayor Ed Dodd aye Vice -Mayor Kelly Dixon aye Councilmember Bob McPartlan ave Councilmember Fred Jones ave Councilmember Christopher Nunn aye The Mayor thereupon declared this Resolution duly passed and adopted this 24 s day of July 2024. CITY OF SEBASTIAN, FLORIDA By:.L Mayor Ed Dodd - ATTEST: Approved as to form and legality for the ✓ _ _ - - ian only: - reliance b t City of Seb st. ette Williams, MMC J fifer Cockcroft, Esq ` ity Clerk ity Attorney j&ainwi i "A" OF RESOLUTION R-24-35 SUMMARY OF BUDGET CHANGES FOR THE QUARTER ENDED March 31, 2024 ADJUSTMENTS PREVIOUSLY APPROVED BY CITY COUNCIL: Before After Appropriatpn from General - Reserves Improvements Other Than Buildings $350,000 $12,436 $362,436 Appropriated from Rec. Impact Reserves ($360,333) ($12,436) ($375,769) ----------------------------------------- ................................... Other ConUactual Services Contributions & Donations Appropriated from General Reserves_ ........... Infrestucture FOOT Grant Appropriation from DST Reserves Vehicles & Egui�men[ FOOT Grant Appropriation from DST Reserves $215,500 ($172 4001 {$4300 ---- ($- Vehicle totaled in an accident. ..................................... 01/10/24 Approved use of Recreation Impact Fee Reserves for pour in place surfacing at a playground_________________ 01110/24 Adjustment to cover Grant Administration services for the Law Enforcement Facility Grant._ 01/10/24 Approved Grant for Design of Taxiway Golf. 11 /15/23 Approved FOOT Grant for AWOS System at the Airport. -----------•----------------------- 10r AnniversaryExpenses � •.. ---------------------------------- $66,489 $13,864 ---------- $80,353 Approved expenditure have 02/14/24 Approved expenditure to Appropriation from General Reserves ($364,029) ($13,864) ($377,893 Clydesdales for the Centennial celebration. ..---------••-----------------------------••------------- Litigation Expenses '---------------0---------- $0 $10,000 -----------•---------------------------•--------------- $1_0,000 02/14/24 Approved joining action opposing Appropriation from General Reserves ($377,893 ($10,000) s new financial disclosure forms ($387,893 tits requStateirement. wreme-- Contractual Services ------------- $0 ---•- --------------------- $25,000 $25,000 Improvements Other Than Buildings $0 $1,475,000 $1,474,000 "�caa4 Established Riverview Improvements to Riverview Park. Park. Appropriation from DST Reserves --r-ConV------ac--tua--1 --Se--rv-ices-------•------•------------------. ($4,838,195) ----------- ($1,500,000) ----------- ($6,338,195) -----Y1-3--App----ro----ved ---addi-ti- --onal--grant ------- ---ng-- Ot-he $0 $62---,.- 700 $-62--,-700------12/13fundi- Appropriated from General Reserves ($367:893) {$62,70D) __ _{$450t593)�rthe Runway OS_23 Rehabilitation project ADJUSTMENTS BEING SUBMITTED FOR CITY COUNCIL APPROVAL: Project/Account Budget Before Change Budget Adjustment Budget After Change Reason for Adjustment Salaries and Benefits - _ _ $90,967 $631,008_ Utilized Reserves to cover leave payouts to Appropriations' from General Reserves _t540�041 ($450,593) _ ($90,967) ($541,560) retiring Finance Director. ADJUSTMENTS PREVIOUSLY AUTHORIZED BY THE CITY MANAGER: Budget Before Budget Budget After Pro ,Account Chan a Adjustment ChanpF Reason for Adjustment 100' Anniversary Exp�ses $11,000 � 01489 $66�� Records additional donations received Contributions & i)onaCons j$0) _ _ _ _ _ _ _ _{3,499)_ _ _ _ _ _ _ ($36,4f1y _ through 0l /31 /2024 _ ro riated from Rec Im act Reserves App �— — _ p _ es 375 769 — ($$ 7 —� $28 ($375 743 Adjustment to closeout project Playground Impro_v_ements _______________________ $104t026 �$26 $104.000 gppfgpjiated from DST Reserves e ices & Equipme_nt_ ($4,771 360) 122�bd ZZ 5 (��6�)_ ($ �,771 095) $121,735 d)ustment to closeout Brush Truck project. _ _ _ R & M Vehicles $50,881 _ _ _$19 392 _ _ $70_273_Adjustment to apply insurance proceeds insurance Proceeds ($15,000) ($19,392) ($34,392) toward repair of damaged vehicle. Jon f0110" AN t I MII�MI�1 <III��� N MA-IM, CITY COUNCIL AGENDA TRANSMMAL Council Meeting Date: July 24, 2024 Agenda Item Title: Resolution R-24-35 Accepting 2nd Quarter Financial Report and Recognizing Necessary Amendments and Adjustments to FY 2023-2024 Annual Budget. Recommendation: Move to Approve Resolution R-24-35 Background: Pursuant to City financial policies, budget reviews and any necessary adjustments are presented to the City Council quarterly. A capital project status report, investment report and accomplishments are also included. Formal approval by City Council was previously given for adjustments to budgets for the purchase of a Police Department vehicle; pour in place surfacing at a playground; administration services for the Law Enforcement Facility grant; a grant for design of Taxiway Golf; a grant for an AWOS System; an expenditure to bring Clydesdales for the Centennial celebration; action to oppose the new financial disclosure forms; establishing a Riverview Park improvements project and accepting additional grant funding for Runway 05-23. One adjustment was made requiring City Council approval, which was to cover retirement leave payouts for the Finance Director. No adjustments were made to the General Fund R&R Account that need reporting to City Council in accordance with our policy on R&R adjustments. In accordance with the authority given by the Annual Budget Resolution, the City Manager approved other budget transfers between accounts within Departments and authorized adjustments that were necessary to implement programs, projects and expenditures that were previously authorized by the City Council. Adjustments may include budget changes within his $15,000 spending authority, budget adjustments between budget accounts within the same departments as well as adjustments to closeout completed or cancelled projects. In line with this, the City Manager approved an adjustment to record donations for the 100th Anniversary; adjustments to close out projects and an adjustment to use insurance proceeds toward the repair of a damaged vehicle. Additional details on the above adjustments are listed in Exhibit "A" as an attachment to the Resolution. If Agenda Item Requires Exuenditare of Foods: Budgeted Amount: As per Exhibit "A" of the Resolution Total Cost: NIA Funds to Be Utilized for Appropriation: N/A Attachments: 1. Resolution R-24-35 and Exhibit 2. 2"d Quarter Report Administrative Services Department Review: '47,G t. City Attorney ReviVeview, if applicable: City Manager Authorization: & Date:-7/0/,WAV �` Nl/F