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Item T1 BOARD OF COUNTY COMMISSIONERS AGENDA ITEM SUMMARY Meeting Date: August 20, 2008 Division: Budget & Finance Bulk Item: Yes No X- Department: OMB Staff Contact PersonlPhone #: Penny Kipp X4470 AGENDA ITEM WORDING: A Public Hearing to consider approval of a resolution for a Budget Amendment of Fiscal Year 2008 Marathon M.S.T.U. Fund 166, Debt Service Fund 207, One Cent Infrastructure Sales Tax Fund 304, 2003 Revenue Bonds Fund 307 and Duck Key Wastewater Fund 311. ITEM BACKGROUND: To align each budget with revenues and expenditures of on-going Capital Projects in Funds 304, 307 and 311. To align the Marathon MSTU Fund 166 with revenues and expenditures in order to issue all remaining funds to the City of Marathon. To align Debt Service Fund 207 with revenues and expenditures of on going costs to this fund. PREVIOUS RELEVANT BOCC ACTION: On January 16, 2008, the BOCC amended the FY2008 Capital Plan in relationship with the 2007 Revenue Bond Fund 308. On November 14, 2007, the BOCC approved the FY2008 Capital Plan along with creating two new Capital Projects; Big Coppitt Wastewater Fund 310 and Duck Key Wastewater Fund 311. On September 21, 2007, the BOCC adopted the FY2008 Operating and Capital Budgets. CONTRACT/AGREEMENT CHANGES: N/A STAFF RECOMMENDATIONS: Approval TOTAL COST: N/A BUDGETED: Yes ~ No COST TO COUNTY: N/A SOURCE OF FUNDS: Various AMOUNTPERMONTH_ Year REVENUE PRODUCING: Yes No X APPROVED BY: County Atty _ ~urchaSing _ Risk Management _ Not Required_ DOCUMENTATION: Included X DISPOSITION: AGENDA ITEM # Revised 2/27/01 Resolution No. -2008 A RESOLUTION CONCERNING THE RECEIPT OF UNANTICIPATED FUNDS WHEREAS. it Is necessary to conduct a public hearing as required by section 129.03. Florida Statutes, to amend the following: Marathon M.S.T.U. Fund 166. One Cent Infrastructure Surtax Fund 304. 2003 Revenue Bonds Fund 307 and Duck Key Wastewater Fund 311. for the fiscal year beginning October 1, 2007 and ending September 30. 2008. now therefore, BE IT RESOLVED BY THE BOARD OF COUNTY COMMISSIONERS OF MONROE COUNTY. FLORIDA. that a Public Hearing was conducted on August 20, 2008, at 5:00 P.M. to amend Marathon M.S.T.U. Fund 166. One Cent Infrastructure Surtax Fund 304. 2003 Revenue Bonds Fund 307 and Duck Key Wastewater Fund 311 budgets and to adopt the amended budgets as follows: Marathon M.S.T.U-Fund 166 Current Inc.l(Dec. ) Revised Budget Budget Revenues: 166-311200GA Del Ad Valorem Taxes $100.00 $170.68 $270.68 166-361005G1 Interest Earnings $500.00 $22.422.36 $22,922.36 166-389001 Less 5% FL Stat -$30.00 ($1.129.65) -$1,159.65 166-389002 Fund Balance Forward $243.370.00 $74.636.00 $318.006.00 Total $243,940.00 $96,099.39 $340,039.39 Appropriations: 166 55000 510'" Mthn WW -Personal Services $3,710.75 $0.00 $3,710.75 166 55000 530340 Mthn WW -Other Contract Svc $209,669.25 $125.659.39 $335,328.64 166 69008 530490 Tax Collector-l66 Misc. Exp $5,000.00 ($4,000.00) $1,000.00 166 85551 590990 Reserves 166 -Other Uses $25.560.00 ($25.560.00) $0.00 Total $243,940.00 $96,099.39 $340,039.39 $0.00 $0.00 $0.00 One Cent Infrastr Surtax - Fund 304 Current Inc.l(Dec.) Revised Revenues: Budget Budget 304-3 I 2600GN Discret Sales Tax 1 Cent $14,000,002.00 $0.00 $14,000,002.00 304-361005G1 Interest Earnings $649,997.00 $0.00 $649,997.00 304-369300GM Settlements $242,000.00 ($242,000.00) $0.00 304-381141GT TrafFm Fire & Amb-141 $17,594.21 $0.00 $17,594.21 304-389001 Less 5% FL Statute -$732,500.00 $0.00 -$732,500.00 304-389002 Fund Balance Forward $19.844.956.00 ($720.473.00) $19.124.483.00 Total $34,022,049.21 ($962,473.00) $33,059,576.21 Appropriations: 304 22004 510120 County Engineer Constr Mt $627,133.00 (389.630.00) $237,503.00 304 22004 510140 County Enginecr Constr Mt $500.00 0.00 $500.00 304 22004 510210 County Engineer Constr Mt $55,159.00 (38,159.00) $17,000.00 304 22004 510220 County Engineer Constr Mt $73,967.00 ($43,967.00) $30,000.00 304 22004 510230.510240 County Engineer Constr Mt $134,965.00 $0.00 $134,965.00 304 22004 530'" County Engineer Constr Mt $80,032.00 $0.00 $80,032.00 304 22005 530340 Flood Zone Evaluation $35,930.00 $0.00 $35,930.00 304 22006 510....530...,560... ADA Assessment $386,000.00 $0.00 $386,000.00 304 23000 510'" Phyicasl Environment $29,430.00 $0.00 $29,430.00 304 23000 560630 Phyicasl Environment $1,253,676.00 $106,800.00 $1,360,476.00 304 24000 510'" General GoY! Cap Proj $24,081.00 $0.00 $24,081.00 304 24000 530310 General GoY! Cap Proj $174,962.00 $0.00 $174,962.00 304 24000 560620 General GoY! Cap Proj $722,127.00 $3,556.00 $725,683.00 304 24000 560640 General GoY! Cap Proj $4,321.00 $0.00 $4,321.00 304 25000 510'" Culture & Rec Proj $39,048.00 $0.00 $39,048.00 304 25000 530340 Culture & Rec Proj $1,109,179.00 ($1,087,000.00) $22,179.00 304 25000 560620 Culture & Rec Proj $489,077.00 $0.00 $489,077.00 304 25000 560630 Culture & Rec Proj $1,075,975.00 ($41,846.00) $1,034,129.00 304 26000 510'" Public Safety Cap Proj $64,075.00 $0.00 $64,075.00 304 26000 560620 Public Safety Cap Proj $1,650,462.33 $10,144.00 $1,660,606.33 304 26000 560630 Public Safety Cap Proj $33,834.88 $0.00 $33,834.88 304 26000 560641 Public Safety Cap Proj $958,693.00 $0.00 $958,693.00 304 85532 590990 Reserves 304 $2,375,084.00 ($697,200.00) $1,677,884.00 304 86502 590125 Budgeted Transfers 125 $27,963.00 $0.00 $27,963.00 304 86502 590207 Budgeted Transfers 207 $4,066,075.00 $0.00 $4,066,075.00 304 86502 590307 Budgeted Transfers 307 $7,510,300.00 $1,214,829.00 $8,725.129.00 304 86502 590310 Budgeted Transfers 310 $1,255,000.00 $0.00 $1,255,000.00 304 86502 590311 Budgeted Transfers 311 $3,500,000.00 $0.00 $3,500,000.00 304 86502 590403 Budgeted Transfers 403 $1,055,000.00 $0.00 $1,055,000.00 304 86502 590404 Budgeted Transfers 404 $4,500,000.00 $0.00 $4,500,000.00 304 86502 590405 Budgeted Transfers 405 $500,000.00 $0.00 $500,000.00 304 86502 590910 Budgeted Transfers $210.000.00 ~ $210.000.00 Total $34,022,049.21 ($962,473.00) $33,059,576.21 $0.00 $0.00 $0.00 Bdgt Amendment Reso Fund 166.304.307.311 2003 Revenue Bond - Fund 307 Current Inc./(Dec.) Revised Revenues: Budget Budget 307 -36100501 Interest Income $43,327.00 $121,873.00 $165,200.00 307-3811630T Transfer from Fund 163 $59,664.14 ($16,864.42) $42,799.72 307-3813040T Transfer from Fund 304 $7,510,300.00 $1,214,829.00 $8,725,129.00 307-389001 Less 5% FL Statute -$2,166.00 ($6,094.00) -$8,260.00 307-389002. Fund Balance Forward $7,089.135.00 ($21,810.00) $7.067.325.00 Total $14,700,260.14 $1,291,933.58 $15,992,193.72 Appropriations: 307 24001 510*** General Oovt Fund 307 $122,631.00 $0.00 $122,631.00 307 24001 530340 General Govt Fund 307 $18,500.00 $0.00 $18,500.00 307 24001 560620 General Govt Fund 307 $8,852,728.00 $724,999.00 $9,577,727.00 307 24003 510*** Asbestos Abatement/PSB $99,320.00 $0.00 $99,320.00 307 24003 560620 Asbestos Abatement/PSB $3,025,370.14 $220,570.58 $3,245,940.72 307 26004 510120 Public Safety Fund 307 $3,200.00 ($2,860.52) $339.48 307 26004 510 140 Public Safety Fund 307 $200.00 ($200.00) $0.00 307 26004 510210 Public Safety Fund 307 $208.00 ($108.00) $100.00 307 26004 510220 Public Safety Fund 307 $320.00 ($220.00) $100.00 307 26004 560620 Public Safety Fund 307 $11,258.00 ($297.48) $10,960.52 307 26501 510*** Fund 307 Human Svc Proj $96,900.00 $0.00 $96,900.00 307 26501 560620 Fund 307 Human Svc Proj $2.469.625.00 $350.050.00 $2.819.675.00 Total $14,700,260.14 $1,291,933.58 $15,992,193.72 $0.00 $0.00 $0.00 Duck Key Wastewater Prj - Fund 311 Current Inc./(Dec.) Revised Revenues: Budget Budget 311-36100501 Interest Earnings $0.00 $0.00 $0.00 311-3631000M Special Assessments $544,500.00 $0.00 $544.500.00 311-381304GT Transfer from Fund 304 $2.000.000.00 $1.500.000.00 $3.500.000.00 Total $2,544,500.00 $1,500,000.00 $4,044,500.00 Appropriations: 311 23003 560630 Duck Key Waslewater $2,000,000.00 $1,500,000.00 $3,500,000.00 311 55012 530340 Duck Key Special Assessment $544.500.00 $0.00 $544.500.00 Total $ 2,544,500.00 $1,500,000.00 $4,044,500.00 0.00 0.00 0.00 BE IT FURTHER RESOLVED BY SAID BOARD, that the Clerk of said Board, upon receipt of and directed to make necessary changes of said items, as set forth above. PASSED AND ADOPTED by the Board of County Commissioners of Monroe County, Florida, at a regular meeting of the Board on the 20th day of August, AD 2008. the above, is hereby authorized Mayor Di Oennaro Mayor Pro Tern McCoy Commissioner Spehar Commissioner Neugent Commissioner Murphy BOARD OF COUNTY COMMISSIONERS OF MONROE COUNTY, FLORIDA By: (Seal) Attest: DANNY L. 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BUDGET AND ACTUAL FOR THE YEAR ENDED SEPTEMBER 30, 2007 r-:: ~1 {\ C I & (p Original Budget REVENUES: Taxes Charges for Services Investment Income Total Revenues $ - $ EXPENDITURES: Current: General Government: Tax Collector Fees Physical Environment: Marathon Wastewater 1,597,339 Total Expenditures 1,597,339 Excess/Deficiency of Revenues Over/(Under) Expenditures (1,597,339) Other Financing Sources/(Uses): Reserve for Contingencies (20,OOO) (1,617,339) Net Change in Fund Balances Fund Balances, October 1 1,617,339 Fund Balances, September 30 $ - $ G-61 Final Budget Actual 460 $ 1,271 $ 18 110,614 111 ,903 249,585 250,045 351 188 1,867,033 1,789,320 1,867,384 1,789,508 (1,617,339) (1,677,605) (1,617,339) (1,677,605) 1,617,339 1,995,611 Variance with Final Budget Positive (Negative) j j I I 1 i , i { r , j 811 18 (138,971 ) (138,142) 163 - , j iii I I 77,713 77,876 i j t (60,266) it ill ,:..1 (60,266) Il ) 378,272 ~ ., J $ 318,006 $ 318,006 .~ .~ j .l\j ! ;fg J :iIj ,'I r:.. u-y. J 2 01 Page 1 of 1 Kipp-Penny From: Marva Green [mgreen@monroe-c1erk.com] Sent: Tuesday, August 05,200812:33 PM To: Kipp-Penny Subject: RE: Debt Srvc Fund 207 Penny- We don't handle the debt service on the bridge loan. There was a payment due last month. It's my understanding that the borrowing was enough to cover the funding for the project and the interest on the funding. The proceeds of the borrowing are set up in an account which we can't touch. The paying agent draws from the account to pay the interest. We do not record receipts from the borrowing or expenditures for the debt service. At this point, we are recording reimbursement receipts for the draws we request based on project expenditures we've made. I got into this last month because Liz had some questions. I've got more information about this around here somewhere. Let me know if you still have questions. Marva From: Kipp-Penny [mailto:Kipp-Penny@monroecounty-f1.gov] Sent: Tuesday, August 05, 2008 10:04 AM To: Marva Green Subject: Debt Srvc Fund 207 Good Morning Marva, I hate opening a can of worms but I must ask you about the Debt Service for the Florida Rural Utility Finance Commission (FRUFC) loan for the Big Coppitt Wastewater Project. I would ask Tina but she is on vacation til next Monday 8/11. My question is; will we be handling the Debt Service on this bridge loan from Fund 207 or what are the plans? Didn't we need to pay some type of Debt Service on this a few months ago? 11(14. PC#J'Uf Rij:ft Sr. Budget Analyst Monroe County BOCC Office of Budget and Finance 1100 Simonton St Ste 2-213 Key West, FL 33040 Phone (305)2924470 Fax (305)2924515 Kioo-penny@monroecounty-fl.gov HELP US HELP YOU! Please take a moment to complete our Customer Satisfaction Survey: b1!Q:llmonroecofl. virtualtownhall.netlPages/MonroeCoFL WebDoc/css Your feedback is important to us! 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