96-18 v RESOLUTION NO. 96-18
A RESOLUTION TRANSFERRING CERTAIN MONIES BETWEEN FUNDS
WHEREAS, the City Charter of the City of Atlantic Beach requires that the City
Commission approve all budgetary increases and transfers from one fund to another, and
WHEREAS, the nature of budgetary systems and those day to day decisions affecting
such budgetary systems require adjustment from time to time.
NOW, THEREFORE, BE IT RESOLVED by the City Commission of the City of
Atlantic Beach, that the attached Mid-Year Budget Modification dated April 8, 1996, be
approved for the 1995-96 budget:
Adopted by the City Commission this 8th day of April 1996.
yman T. Fletcher
Mayor/Presiding Officer
Approved as to form and correctness:
an C. J-Pen, Esquire
City Att•mey
ATTEST:
Ma en King, CMC
ti
4A-5
City Clerk
I
THE CITY OF ATLANTIC BEACH
MID YEAR BUDGET MODIFICATION
APRIL 8, 1996
REVENUE EXPENSE
INCREASE INCREASE SURPLUS
FUND DESCRIPTION ACCOUNT# (DECREASE) (DECREASE) (DEFICIT)
Sanitation Fund Contractual Services Waste Management 420 -4201-534 -3401 12,700
Sanitation Fund Garbage Fees 420 -0000-343 -4110 12,700
To adjust Waste Management contract for annual inflation index 12,700 12,700 0
and charges for extra pickup on Christmas and New Year-approved by the Commission.
General Fund Contractual Services 001 - 1008-524 -3400 6,400
Funding for contract building inspector to assist in building dept.-approv.by Commision 6,400 (6,400)
General Fund Overtime 001 -5005-572 - 1400 3,500
General Fund Workers Compensation 001 -5005-572 -2400 245
General Fund FICA 001 -5005-572 -2100 268
Additional overtime needed to open and close bathrooms in parks. 4,013 (3,768)
General Fund Misc. Revenue-Camp Under Stars 001 -0000-369 -9020 635
General Fund Professional Services Camp Out 001 -6030-572 -3100 375
General Fund Rentals Camp Out 001 -6030-572 -4400 1,308
General Fund Contractual Services-CPR Trainers 001 -3006-522 -3400 3,000
General Fund Misc. Revenue-CPR Classes 001 -0000-369 -9000 3,000
General Fund Misc. Revenue-Luminaries 001 -0000-369 -9000 1,094
General Fund Operating Supplies-Luminaries 001 -5003-542 -5200 1,094
General Fund Machinery and Equipment 001 -3004-522 -6400 (800)
General Fund Operating Supplies 001 -3002-522 -5200 800
General Fund Donation for Beautification 001 -0000-366 -9000 1,100
General Fund Repairs and Maintenance Fire Equip. 001 -3002-522 -4600 4,000
General Fund Rental and Leases Donner Trailer 001 -6030-572 -4400 1,100
General Fund Interlocal Contingency 001 - 1004-514 -4901 (70,000)
General Fund Machinery and Equipment City Hall Sign 001 - 1009-519 -6400 2,100
General Fund Operating Supplies-Beautification Donation 001 -5003-542 -5200 1,100
General Fund Professional Services IBM connect to Network 001 -2001-521 -3100 2,805
General Fund Professional Services IBM connect to Network 001 -3001-522 -3100 2,805
General Fund Professional Services IBM connect to Network 001 - 1007-517 -3100 3,060
General Fund Contractual Services Transfer for Computer Soft. 001 - 1008-524 -3400 (529)
General Fund Computer Equipment-Computer Software 001 - 1005-515 -6402 529
To record miscellaneous revenues for Camp Under Stars, Luminaries 5,829 (47,253) 53,082
CPR classes etc..and to record related and sundry expenses,and to reduce
contingency included in budget for interlocal lawsuit.
Water Fund Improvements Other Than Building TR 95-01 400 -4001-533 -6300 39,138
Water Fund Improvements Other Than Building TR 95-01 400 -4301-533 -6300 10,000
To record balance remaining on touch read water project approved 0 49,138 (49,138)
by commission in 94/95 and budgeted out of water/sewer reserves.
Sewer Fund Improvements Other Than Building(Salt Air) 410 -4101-535 -6300 357,772
To adjust budget for Salt Air Water/Sewer project approved by commi 0 357,772 (357,772)
funded from water/sewer reserve.
THE CITY OF ATLANTIC BEACH
MID YEAR BUDGET MODIFICATION
APRIL 8, 1996
REVENUE EXPENSE
INCREASE INCREASE SURPLUS
FUND DESCRIPTION ACCOUNT# (DECREASQ (DECREASE) (DEFICIT)
Water Fund Loan/Bond Proceeds 400 -0000-384 - 1001 (2,077,054)
Water Fund Improvements Other Than Building 400 -4001-533 -6300 (1,577,054)
Water Fund Improvements Other Than Building 400 -4301-533 -6300 (500,000)
Sewer Fund Loan/Bond Proceeds 410 -0000-384 - 1001 (6,011,054)
Sewer Fund Improvement Other Than Building 410 -4101-535 -6300 (3,987,554)
Sewer Fund Improvement Other Than Building 410 -4401-535 -6300 (2,023,500)
Stormwater Fund Loan/Bond Proceeds 470 -0000-384 - 1001 (3,981,912)
Stormwater Fund Improvement Other Than Building 470 -0000-538 -6300 (3,981,912)
Water/Sewer Bond Construction Fund Bond Proceeds 480 -0000-384 -2000 (12,936,611)
Water/Sewer Bond Construction Fund Interest Earnings 480 -0000-361 - 1002 (1,319,997)
Water/Sewer Bond Construction Fund Improvement Other Than Building 480 -0000-533 -6300 (14,256,608)
Water Fund Loan Proceeds Barnett Bank 400 -0000-384 - 1001 (547,738)
Water Fund Improvements Other Than Building 400 -4301-533 -6300 (547,738)
Sewer Fund Loan Proceeds Barnett Bank 410 -0000-384 - 1001 (1,025,711)
Sewer Fund Improvements Other Than Building 410 -4101-535 -6300 (1,025,711) _
To establish a Water/Sewer Bond Construction Fund as required (27,900,077) (27,900,077) 0
by the bond issue and transfer projects funded by bond issue
from utility funds to bond construction fund.
Accounting and Finance Fund FICA 520 - 1003-513 -2100 860
Accounting and Finance Fund Salary 520 - 1003-513 - 1200 11,243
Accounting and Finance Fund Workers Compensation 520 - 1003-513 -2400 55
City Manager Fund FICA 510 - 1002-512 -2100 21
City Manager Fund Salary 510 - 1002-512 - 1100 (51,475)
City Manager Fund Salary 510 - 1002-512 - 1200 18,752
City Manager Fund Special Pay 510 - 1002-512 - 1500 33,000
City Manager Fund Workers Compensation 510 - 1002- 512 -2400 (1,643)
Fleet Maintenance FICA 540 -5004-590 -2100 144
Fleet Maintenance Salary 540 -5004-590 - 1200 1,878
Fleet Maintenance Workers Compensation 540 -5004-590 -2400 103 (12,938)
General Fund FICA 001 - 1005-515 -2100 160
General Fund Salary 001 - 1005- 515 - 1200 2,095
General Fund Workers Compensation 001 - 1005-515 -2400 10
General Fund FICA 001 - 1006-516 -2100 119
General Fund Salary 001 - 1006-516 - 1200 1,561
General Fund Workers Compensation 001 - 1006-516 -2400 91
General Fund FICA 001 - 1008-524 -2100 143
General Fund Salary 001 - 1008-524 - 1200 1,467
General Fund Special Pay 001 - 1008-524 - 1500 400
General Fund Workers Compensation 001 - 1008-524 -2400 9
General Fund FICA 001 -2001-521 -2100 1,201
General Fund Salary 001 -2001-521 - 1200 10,698
General Fund Special Pay 001 -2001-521 - 1500 5,000
General Fund Workers Compensation 001 -2001-521 -2400 832
General Fund FICA 001 -2002-521 -2100 918
THE CITY OF ATLANTIC BEACH
MID YEAR BUDGET MODIFICATION -
APRIL 8, 1996
REVENUE EXPENSE
INCREASE INCREASE SURPLUS
FUND DESCRIPTION ACCOUNT# (DECREASE) (DECREASE) (DEFICIT)
General Fund FICA 001 -2002-521 -2100 504
General Fund Overtime-Police 001 -2002-521 - 1400 12,000
General Fund Salary 001 -2002-521 - 1200 6,586
General Fund Workers Compensation 001 -2002-521 -2400 720
General Fund Workers Compensation 001 -2002-521 -2400 402
General Fund FICA 001 -2004-521 -2100 807
General Fund Salary 001 -2004-521 - 1200 4,045
General Fund Special Pay 001 -2004-521 - 1500 6,500
General Fund Workers Compensation 001 -2004-521 -2400 643
General Fund FICA 001 -2005-521 -2100 60
General Fund Salary 001 -2005-521 - 1200 784
General Fund Workers Compensation 001 -2005-521 -2400 48
General Fund FICA 001 -3002-522 -2100 1,148
General Fund FICA 001 -3002-522 -2100 765
General Fund Overtime-Fire 001 -3002-522 - 1400 10,000
General Fund Salary 001 -3002-522 - 1200
General Fund Special Pay 001 -3002-522 - 1500 15,000
General Fund Workers Compensation 001 -3002-522 -2400 932
General Fund Workers Compensation 001 -3002-522 -2400 600
General Fund Special Pay 001 -3004-522 - 1500 3,600
General Fund FICA 001 -5002-541 -2100 604
General Fund Salary 001 -5002-541 - 1200 7,896
General Fund Workers Compensation 001 -5002-541 -2400 530
General Fund FICA 001 -5005-572 -2100 11
General Fund FICA 001 -5005-572 -2100 106
General Fund Salary 001 -5005-572 - 1200 142
General Fund Salary 001 -5005-572 - 1200 1,389
General Fund Workers Compensation 001 -5005-572 -2400 10
General Fund Workers Compensation 001 -5005-572 -2400 94
General Fund FICA 001 -6030-572 -2100 306
General Fund Salary 001 -6030-572 - 1200 4,000 (104,936)
Sewer Fund FICA 410 -4101-535 -2100 36
Sewer Fund FICA 410 -4101-535 -2100 453
Sewer Fund Salary 410 -4101-535 - 1200 5,920
Sewer Fund Salary 410 -4101-535 - 1200 473
Sewer Fund Workers Compensation 410 -4101-535 -2400 (6)
Sewer Fund Workers Compensation 410 -4101-535 -2400 556
Sewer Fund FICA 410 -4401-535 -2100 (1,138)
Sewer Fund FICA 410 -4401-535 -2100 31
Sewer Fund FICA 410 -4401-535 -2100 388
Sewer Fund Salary 410 -4401-535 - 1200 405
Sewer Fund Salary 410 -4401-535 - 1200 (14,882)
Sewer Fund Special Pay 410 -4401-535 - 1500 3,000
Sewer Fund Workers Compensation 410 -4401-535 -2400 (21)
Sewer Fund Workers Compensation 410 -4401-535 -2400 114
Sewer Fund Workers Compensation 410 -4401-535 -2400 (1,397) 6,068
THE CITY OF ATLANTIC BEACH
MID YEAR BUDGET MODIFICATION
APRIL 8, 1996
REVENUE EXPENSE
INCREASE INCREASE SURPLUS
FUND DESCRIPTION ACCOUNT# (DECREASE) (DECREASE) (DEFICIT)
Water Fund FICA 400 -4001-533 -2100 343
Water Fund FICA 400 -4001-533 -2100 (373)
Water Fund Salary 400 -4001-533 - 1200 4,485
Water Fund Salary 400 -4001-533 - 1200 (4,882)
Water Fund Workers Compensation 400 -4001-533 -2400 213
Water Fund Workers Compensation 400 -4001-533 -2400 (458)
Water Fund FICA 400 -4301-533 -2100 63
Water Fund FICA 400 -4301-533 -2100 1,218
Water Fund Salary 400 -4301-533 - 1200 15,920
Water Fund Salary 400 -4301-533 - 1200 818
Water Fund Workers Compensation 400 -4301-533 -2400 1,495
Water Fund Workers Compensation 400 -4301-533 -2400 31 (18,873)
To adjust salary accounts for General employee and Public Works Union employees 130,679 (130,679)
salary increases($66,506),to adjust overtime which was under budgeted in police and fire($22,000 plus benefits)
and to adjust special pay for underestimated cash-in of employee leave and pay out
for employee resignations($33,500 plus benefits),City Manager,3 Firemen and other employees.
CDBG Fund State Grant CDBG 110 -0000-331 -5400 (76,544)
CDBG Fund Salary 110 -0000-515 - 1200 8,468
CDBG Fund FICA 110 -0000-515 -2100 648
CDBG Fund Professional Services 110 -0000-515 -3100 (25,000)
CDBG Fund Other Contractual Services 110 -0000-515 -3400 (1,000)
CDBG Fund Communications 110 -0000-515 -4100 1,600
CDBG Fund Utilities 110 -0000-515 -4300 (2,000)
CDBG Fund Insurance 110 -0000-515 -4500 400
CDBG Fund Office Supplies 110 -0000-515 -5100 1,000
CDBG Fund Building 110 -0000-515 -6200 (35,660)
CDBG Fund Improvements Other Than Building 110 -0000-515 -6300 (25,000)
To Adjust CDBG budget to contract approved by commisssion. (76,544) (76,544) 0
General Fund Improvements Other Than Building(Selva Median 001 -5003-542 -6300 10,000
Re-budget Selva Marina Drive median project approved 10,000 (10,000)
by commission in 94/95 budget.
General Fund Pension-Fire 001 -3002-522 -2200 14,000
Increase City contribution to fire pension as required by 14000 (14,000)
Dept.of Retirement due to increased overtime and special pay to firemen which affected wages for pension purposes.
Capital Improvement Fund Transfer From General Fund 300 -0000-381 - 1000 3,500
Capital Improvement Fund Interest Income 300 -0000-361 - 1001 12,000
Capital Improvement Fund Intergovernmental Revenues-Renaissance Grant 300 -0000-337 - 1001 (40,000)
Capital Improvement Fund Building 300 -0000-572 -6200 7,796
General Fund Transfer to Capital Project Fund 001 -0000-581 -9103 3,500
To adjust Renaissance funding from$70,000 to$30,000 (36,500) 23,296 (59,796)
actually received,record interest income,adjust improvements to Adele
Grage Community Center from $40,000 to$12,000 approved by
THE CITY OF ATLANTIC BEACH
MID YEAR BUDGET MODIFICATION
APRIL 8, 1996
REVENUE EXPENSE
INCREASE INCREASE SURPLUS
FUND DESCRIPTION ACCOUNT# (DECREASE) (DECREASE) (DEFICIT)
by commission,record transfer from general fund for 16'th Street access
and adjust Donner Community Center Project to include architect fees.
Fleet Maintenance Machinery and Equipment 540 -5004-590 -6400 (2,913)
Public Works Administration Machinery and Equipment 530 -5001-541 -6402 2,913
Transfer funds for computer equipment. 0 0 0
JAM SPLASH
General Fund Overtime-Police 001 -2002-521 - 1400 17,000
General Fund Overtime-Fire 001 -3002-522 - 1400 11,500
General Fund Overtime-Public Works 001 -5002-541 - 1400 6,172
General Fund Wages-Lifeguards 001 -3005-522 - 1200 1,540
General Fund FICA 001 -2002-521 -2100 1,301
General Fund FICA 001 -3002-522 -2100 880
General Fund FICA 001 -5002-541 -2100 472
General Fund FICA 001 -3005-522 -2100 118
General Fund Workers Compensation 001 -2002-521 -2400 1,020
General Fund Workers Compensation 001 -3002-522 -2400 690
General Fund Workers Compensation 001 -5002-541 -2400 370
General Fund Workers Compensation 001 -3005-522 -2400 92
General Fund Rentals-Baricades and Port-o-lets 001 -5002-541 -4400 1,812
General Fund Supplies 001 -2002-521 -5200 2,451
To adjust budget for Jam Splash-$36,212 for overtime plus benefits 45,418 (45,284)
and$4,263 for up front costs,approved by City Commission.
Total Mid year Budget Adjustment (623,755)
Funding For Budget Deficit:
General Fund Deficit Funded From 147,744
budgeted surplus Revenues over
Expenditures of$346,924(See 95/96
Budget)
Touch Read Meters and 49,138
Salt Air Improvements-Approved
by Commission funded from water/ 357,772
sewer reserves.
Capital Project Fund-deficit for 56,296
Donner funded from prior year reserves.
Water/Sewer Salary Increases
Water/Sewer Operating Revenues 12,805
623,755