Subject:
Title
Amendment by resolution supplementing the Fiscal Year 2024 Operating and Capital Budgets for unanticipated fund balances and unanticipated receipt of funds and realigning reserves for requesting departments and funds.
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Recommended Action:
Recommended Action
Approval of the amendment by resolution supplementing the Fiscal Year (FY) 2024 Operating and Capital Budgets for unanticipated fund balances and unanticipated receipt of funds and realigning reserves for requesting departments and funds.
• Adopt the attached resolution recognizing unanticipated fund balance for the Operating Budget in the amount of $26,712,680.00 for operating expenditures that were budgeted and expected to be spent in FY23 and are instead proposed to be carried forward to be spent in FY24.
• Adopt the attached resolution recognizing several operating grants and gifts that were not expected when the FY24 Operating Budget was proposed in the amount of $20,334,100.00.
• Adopt the attached resolution and realign reserves for operating expenses in the amount of $2,344,470.00 to update budgets in various departments based on new information since the budgets were proposed.
• Adopt the attached resolution realigning Reserves-Future Years with Capital Improvement Program (CIP) projects in FY24 for the purpose of funding design and construction in the amount of $15,900,000.00. This is for one sidewalk project and multiple Utilities Department projects to bring existing project funding from future years into FY24 to accommodate capital construction.
• Adopt the attached resolution realigning appropriations within the American Rescue Plan Act Fund in the amount of $250,000.00 to address one existing ARPA project that has increased in cost now that construction bids are available.
• Adopt the attached resolution recognizing and appropriating unanticipated fund balance in the CIP Budget in the amount of $139,308,800.00 for capital expenditures that were budgeted and expected to be spent in FY23 and are instead proposed to be carried forward to be spent in FY24.
• Adopt the attached resolution recognizing two capital grants that were not expected when the FY24 Operating Budget was proposed in the amount of $1,608,000.00.
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Strategic Plan:
Deliver First Class Services to the Public and Our Customers
5.2 Be responsible stewards of the public’s resources
5.3 Ensure effective and efficient delivery of county services and support
Summary:
Summary
The attached resolution recognizes and appropriates unanticipated fund balance and revenues to provide sufficient budget in FY24 for the Operating Budgets of Airport (PIE), American Rescue Plan Act (ARPA), Animal Services (AS), Building and Development Review Services (BDRS), Convention and Visitors Bureau (CVB), Department of Administrative Services (DAS), Human Services (HS), Judiciary, Lealman CRA, Parks and Conservation Resources (PCR), Pinellas County Sheriff’s Office (PCSO), Public Defender, Public Works, Safety and Emergency Services (SES), Solid Waste (DSW), STAR Center, and Utilities (PCU).
The attached FY24 Board Budget Amendment realigns funding from General Fund, Tourist Development Trust Fund, Palm Harbor Community Services District Fund, East Lake Library Services District Fund, East Lake Recreation Services District Fund, Water Revenue and Operating Fund and Sewer Revenue and Operating Reserves to Operating Expenses, Capital Outlay, and Debt Service in AS, Convention and Visitors Bureau (CVB), East Lake Library Services District, East Lake Recreation Services District, General Government, Palm Harbor Community Services District, and PCU.
The attached resolution realigns Reserves-Future Years with Capital Improvement Program projects to fund design and construction in the Capital Fund and the Sewer Renewal & Replacement Fund
The attached FY24 Board Budget Amendment realigns unallocated ARPA funding to CIP project Weedon Island Preserve Salt Marsh Restoration within the American Rescue Plan Act Fund.
The attached resolution recognizes and appropriates unanticipated fund balance and revenues to provide sufficient budget in FY24 for Capital Improvement Program projects and reduces the FY24 Budget for projects that exceeded estimated expenditures in FY23.
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Background Information:
Operating Budget:
Resolution to recognize unanticipated fund balance for the following departments:
Building and Development Review Services is seeking to recognize $30,320.00 in unanticipated fund balance in the General Fund and allocate $30,320.00 to Operating Expenses for the Computer Replacement Program. The department's computer equipment was not received in FY23 as budgeted and is being charged in FY24 instead.
Parks and Conservation Resources is seeking to recognize $89,140.00 in unanticipated fund balance in the General Fund and allocate $89,140.00 to Capital Outlay for various vehicles and equipment that were budgeted for in FY23 but were not purchased or received. These items are expected to be purchased and delivered in FY24.
Safety and Emergency is seeking to recognize $9,071,400.00 in unanticipated fund balance in the General Fund ($818,600.00), Emergency Medical Fund ($4,566,520.00), and Fire Districts Fund ($3,685,920.00) to Operating Expenses, Capital Outlay, and Grants and Aids for various equipment and vehicles that were budgeted for in FY23 but were not purchased or delivered. These items are anticipated to be purchased and received in FY24.
The Department of Administrative is seeking to recognize $628,030.00 in unanticipated fund balance in the General Fund and allocate $628,030.00 to Operating Expenses for various projects and equipment that were budgeted for in FY23 but were not purchased or completed. This funding will support the completion of these various projects in FY24.
The Public Defender is seeking to recognize $12,840.00 in unanticipated fund balance in the General Fund and allocate $12,840.00 to Operating Expenses for FY23 invoices that were received in FY24.
Pinellas County Sheriff's Office (PCSO) is seeking to recognize $6,227,350.00 in unanticipated fund balance in the General Fund and allocate $6,227,352.40 to Personnel Services ($7,798.43), Operating Expenses ($22,097.97), and Capital Outlay ($6,197,456.00), for vehicles ($1,550,285.00) that were budgeted in FY23, but were not purchased and received, unspent capital funds for the Countywide CAD System ($4,647,171.00), and the Crime Stoppers G23CST ($28,888.90) and JAG '21 Pinellas County Program ($1,007.50).
Public Works is seeking to recognize $575,000.00 in unanticipated fund balance in the Transportation Trust Fund and allocate $575,000.00 to Operating Expenses and Capital Outlay for the ATMS retiming project due to purchase orders (POs) not in place due to staffing issues and the Fiber Pilot Project due to delays in getting information needed from BTS to the consultant.
Convention and Visitors Bureau is seeking to recognize $200,000.00 in unanticipated fund balance in the Convention and Visitors Bureau Fund and allocate $200,000.00 to Operating Expenses for a Cultural Plan that was approved for a decision package, but was mistakenly not added.
Public Works is also seeking to recognize $94,170.00 in unanticipated fund balance in the Air Quality Tag Fee Fund and allocate $94,170.00 to Capital Outlay for air monitoring shelters that were budgeted in FY23, but were not purchased and installed due to issues securing an appropriate location for one, as well as the contract process taking longer than anticipated due to issues with the vendor.
Airport is seeking to recognize $513,000.00 in unanticipated fund balance in the Airport Revenue & Operating Fund and allocate $513,000.00 to Capital Outlay for two FY23 budgeted items that were not received in FY23 due to supply chain issues and components in hardware (video surveillance server and Common Use Software for the airline counters).
Solid Waste is seeking to recognize $537,480.00 in unanticipated fund balance in the Solid Waste Fund and allocate $537,480.00 to Capital Outlay for pumps, chemical tanks, solenoid banks, and vehicle replacements that were budgeted for in FY23, but were not purchased due to supply chain disruptions.
Utilities is seeking to recognize $6,465,420.00 in unanticipated fund balance in the Sewer and Water Funds and allocate $ $6,465,420.00 to Operating Expenses and Capital Outlay for projects and equipment that were budgeted for in FY23 and will be purchased in FY24.
The Department of Administrative Services is seeking to recognize $2,268,530.00 in unanticipated fund balance in the Fleet Management Fund and allocate $2,268,530.00 to Capital Outlay for 17 vehicles that were budgeted in FY23 but were not delivered. Fleet Management anticipates all 17 vehicles to be delivered in FY24.
Resolution to recognize unanticipated revenue for the following departments:
Animal Services is requesting to recognize $3,000.00 in unanticipated revenue, due to receiving an unexpected gift from the North Shore Animal League America. The department is utilizing the funds to raise awareness and provide service-learning opportunities for students at Richard O Jacobson Technical High School and/or other schools with which the shelter has relationships.
Human Services is requesting to recognize $195,930.00 in unanticipated revenue from the U.S. Department of Justice Adult Drug Court Discretionary Grant program. This grant, the Aurora Project Expansion, is a collaborative partnership between Pinellas County, the Sixth Judicial Circuit Court (Court), and its treatment provider, Center for Rational Living (CRL). The project aims to expand and enhance the capacity of the Adult Drug Court to address gaps in services for non-violent offenders who have suffered and struggle with past trauma (i.e., sexual, childhood abuse, abusive relationships, military trauma, death, etc.). As a client-centered therapeutic program, this project proposed to serve 135 nonviolent offenders for treatment of substance use and trauma related issues over the life of the grant.
The Judiciary is requesting to recognize $76,960 in unanticipated revenue, due to receiving an increased grant contribution from the Juvenile Welfare Board (JWB).
Public Works is requesting to recognize $200,000.00 in unanticipated revenue from a grant that was awarded from the Florida Department of Environmental Protection for the Dunedin Causeway Resiliency and Adaptation Plan.
Safety and Emergency Services is requesting to recognize $14,861,430.00 in unanticipated revenue from the Public Emergency Medical Transportation (PEMT) Managed Care Organization (MCO) projections. Expenditures in the amount of $5,373,090.00 will support the PEMT Intergovernmental Transfer Program for Medicaid Recipients enrolled in Managed Care Plans and the remainder ($9,488,430.00) will be applied to reserves.
Economic Development (STAR Center) is requesting to recognize $135,000.00 in unanticipated revenue from a Duke Energy grant that will pay for the utility corridor feasibility study.
Safety and Emergency Services is requesting to recognize $770,210.00 in unanticipated revenue from state grants that were originally budgeted for in FY23, but revenue was not received. The revenue is now anticipated to be received in FY24 and expenditures for 911 console furniture, laptops, NICE logging recorder software, and 911 call handling workstations are expected to be made in FY24.
The American Recue Plan Act (ARPA) Fund is requesting to recognize $2,854,470.00 in unanticipated revenue from the American Rescue Plan Act. This is to be treated as a carryforward request; however, ARPA does not utilize traditional fund balance as other funds. The Human Services Software System Modernization project (006003A) was budgeted for $250,000.00 in FY23; however, no expenditures were made. ARPA is seeking to recognize this revenue again in the amount of $250,000.00 in FY24 for this project. Also, ARPA's Non-Profit Capital Project (006009A) is seeking to recognize $2,604,470.00 in unanticipated revenue as this was budgeted for $17,584,150.00 in FY23, but only expensed $2,947,988.82.
As part of this recognition and appropriation carrying forward $2,854,460.00 of ARPA funding from FY23 into FY24, the Board of County Commissioners finds that the following projects continue to be appropriate within the following expenditure categories for the following reasons:
Operating Project 006003A - 3.0 Services to Disproportionately Impacted Communities, will fund system modernization that improves the efficiencies across multiple local agencies relied upon by the Pinellas County citizens for health and human services.
Operating project 006009A - 2.0 Negative Economic Impacts, provides assistance to eligible nonprofits that have experienced negative economic impacts or disproportionate as a result of the COVID-19 pandemic.
Lealman CRA Trust Fund is requesting to recognize $70,000.00 in unanticipated revenue from a grant from Community Foundation of Tampa Bay (CFTB). Additionally, this corrects a coding mistake in the FY24 Adopted Budget.
Utilities is requesting to recognize $1,167,100.00 in unanticipated revenue from wholesale revenue from the Town of Belleair.
Resolution to realign funds from reserves for the following departments:
General Government is requesting a total of $500,000.00 be realigned from General Fund Reserves to Grants and Aids due to Tax Increment Financing (TIF) payment not being increased when taxable values were updated.
Animal Services is requesting a total of $137,620.00 be realigned from General Fund Reserves to Operating Expenses for Vehicle Replacement Plan (VRP) expenditures. This amount was supposed to be included in the department's FY24 budget request but did not load properly.
Convention and Visitors Bureau is requesting a total of $150,000.00 be realigned from Reserves to Operating Expenses for an increase to the Tax Collector payment due to FY23 actuals and FY24's first payment being higher than anticipated.
Convention and Visitors Bureau is also requesting a total of $624,000.00 be realigned from Reserves to Operating Expenses for an Inner Circle Sports contract.
The Palm Harbor Community Services District is requesting a total of $260.00 be realigned from Reserves to Debt Service for interest charges that were budgeted lower than actuals.
The East Lake Library Services District is requesting a total of $100.00 be realigned from Reserves to Debt Service for interest charges that were budgeted lower than actuals.
The East Lake Recreation Services District is requesting a total of $100.00 be realigned from Reserves to Debt Service for interest charges that were budgeted lower than actuals.
Utilities is requesting a total of $93,900.00 be realigned from Water Revenue and Operating Fund Reserves and $838,490.00 from Sewer Revenue and Operating Fund Reserves to Operating Expenses and Capital Outlay due to an increase in new vehicle and chemical (sodium hypochlorite/Dun Wastewater Facility) purchase costs in FY24. It also includes funding for an aerator project at Dunn Wastewater Facility which was identified too late in the FY24 budget development cycle.
Capital Improvement Program (CIP) Budget:
Resolution to realign Reserves-Future Years with Capital Improvement Program (CIP) projects in FY24 for the purpose of funding design and construction. Section 129.06(2)(C), F.S., provides for the reserve for future construction and improvements may be appropriated by resolution of the board for the purposes for which the reserve was made. The board at any time within a fiscal year may amend a budget for that year and may within the first 60 days of a fiscal year amend the budget for the prior fiscal year for this purpose.:
Program project Sidewalk and ADA Improvements Penny PIV (004144A) mistakenly had $500,000 removed from its allocation during the FY24 budget cycle. The County's budget software (Questica), at the time, did not have a customization enabled that aggregates budget lines. So, aggregation of budget lines, prior to the kickoff of the FY24 budget cycle, was done manually. The lines for Sidewalk and ADA Improvements Penny PIV (004144A) were aggregated manually, but one line adjusting the budget $500,000.00 wasn’t deleted after aggregation, causing it to impact the budget of Sidewalk and ADA Improvements Penny PIV (004144A) twice. An adjustment realigning $500,000 from Reserve-Future Years within the Capital Fund 3001 to CIP project Sidewalk and ADA Program PIV, 004144A will correct this.
Construction bids for the following Sewer projects came in higher than anticipated.
South Cross Bayou Electrical Switchgear Replacement, 004906A, is a multi-phase project with a budget of $5,960,000. The proposed construction budget was moved out during the FY24 budget process and identified as funded by Future Financing in order to balance project prioritization. However, design continued, and Pinellas County Utilities was advised to continue contract advertisement contingent upon budgetary action prior to BCC recommendation and approval. The construction bid for the first phase has come in at approx. $2,700,000. Based on this bid, the total project estimate has been revisited, resulting in an updated total project estimate of $21,137,824. The requested adjustment from Reserves is $2,900,000.
W.E. Dunn WRF Exploratory Well, 004365A, is a multi-phase project with a budget of $6,350,000. The proposed construction budget was moved out during the FY24 budget process and identified as funded by Future Financing in order to balance project prioritization. However, design continued, and Pinellas County Utilities was advised to continue contract advertisement contingent upon budgetary action prior to BCC recommendation and approval. The construction bid for the first phase has come in at approx. $2,900,000. The requested adjustment from Reserves is $3,200,000, this amount will be deducted from the project’s outer-years in the FY25-30 Capital Improvement Plan.
Dunn Electrical Upgrades, 003409A, has a total project budget of $14,170,000. The construction bid came in at approx. $21,500,000. The requested adjustment from Reserves is $7,300,000. Unspent funds will be requested in the project’s outer years in the FY25-30 Capital Improvement Plan.
The total project estimate for Forelock/Mistwood Force Main Replacement, 005219A, has not increased but construction will begin ahead of schedule. The FY24 increase will be deducted from an outer year in the FY25-FY30 Capital Improvement Plan. The requested adjustment from Reserves is $2,000,000.
Adjustments realigning $15,400,000 from Sewer Renewal & Replacement Fund Reserve-Future Years to these CIP projects as described above will allow Utilities to move forward with FY24 construction. Estimates for contracts to support additional phases will be worked into the FY25 Budget request.
Resolution realigning appropriations within the ARPA Fund.:
The negotiated construction bid for Weedon Island Preserve Salt Marsh Restoration, 000083A, came in at $2,838,040.00. The total project budget is $3,157,000. Realigning $250,000 within the American Rescue Plan Act Fund in FY24 from unallocated ARPA to Weedon Island Preserve Salt Marsh Restoration provides sufficient budget to move forward with construction. As part of this amendment, the Board of County Commissioners finds that this project continues to be appropriate within the 2.0 Negative Economic Impacts Expenditure Category of ARPA due to it being a part of the County's response to the public health and economic impact of COVID-19. Funding for the restoration and enhancement of this well-known birding and fishing site will promote and increase recreational and educational outdoor actives, by restoring coastal habitat and improving water flow.
Resolution recognizing and appropriating unanticipated fund balance.:
The resolution carries forward unanticipated lapsed appropriation into the FY24 Budget for projects and expenses that did not progress as anticipated in FY23 as follows: General Fund $210,000; Transportation Trust Fund $3,418,000, Star Center Fund $1,025,000, American Rescue Plan Act Fund $9,199,800, Surface Water Utility Fund $1,050,000, Capital Fund $100,791,000, Airport Fund $1,630,000, Solid Waste Renew & Replacement Fund $4,105,000, Water Renewal & Replacement Fund $9,525,000, and Sewer Renewal & Replacement Fund $8,355,000. Generally, unanticipated fund balances result when actual expenditures are less than those estimated during the budget development process and/or revenues exceed those anticipated. The FY24 actual beginning fund balances have exceeded the budget in the funds identified due principally to changes in expenditures not anticipated during budget development. For any projects that progressed ahead of schedule in FY23, the resolution reduces the FY24 capital budget by the same amount (no total change in funding).
Resolution recognizing and appropriating unrecognized revenue or unanticipated receipt of funds.:
This resolution will recognize and appropriate $1,500,000 in revenue for CIP project Raymond H. Neri Community Park, 002201A, as awarded in grant agreement with the Florida Department of Environmental Protection (Granicus item 23-1594A). It will also recognize and appropriate $108,000 in revenue for CIP program project Park Playground Replacement- ADA/Inclusive, 004171A, from the grant awarded by Florida Department of Environmental Protection for subproject John Taylor Park Inclusive Playground, 004171B (Granicus item 22-0907D).
Fiscal Impact:
Operating Budget:
Approval of this resolution recognizes $26,712,680.00 in unanticipated fund balance for various departments and funds and appropriates it to Personnel Services, Operating Expenses, Capital Outlay, and Grants and Aids for requesting departments and funds.
Approval of this resolution recognizes $20,344,100.00 in unanticipated revenue for various departments and funds and realigns it to Personnel Services, Operating Expenses, Capital Outlay, Grants and Aids, and Other Uses for requesting departments and funds.
Approval of this resolution realigns $2,344,470.00 from the reserves of various departments and funds and realigns it to Personnel Services, Operating Expenses, and Capital Outlay for requesting departments.
Capital Improvement Program (CIP) Budget:
Approval of this resolution will realign an aggregate amount of $15,900,000 between Reserve-Future Years and capital projects in FY24 as follows: $500,000 from Capital Fund Reserve-Future Years to CIP project Sidewalk and ADA Program PIV, 004144A; $15,400,000 from Sewer Renewal & Replacement Fund Reserve-Future Years to CIP projects: Forelock/Mistwood Force Main Replacement from Lift Station 387, 005219A; South Cross Bayou Electrical Switchgear Replacement, 004906A; W.E. Dunn WRF Exploratory Well, 004365A; and Dunn Electrical Upgrades, 003409A.
Approval of this resolution realigns appropriation of $250,000 within the American Rescue Plan Act Fund from unallocated ARPA to CIP project Weedon Island Preserve Salt Marsh Restoration, 000083A.
Approval of this resolution recognizes and appropriates unanticipated beginning fund balance in the aggregate amount of $139,308,800. The resolution carries forward unanticipated lapsed appropriation into the FY24 Budget for projects and expenses that did not progress as anticipated in FY23 as follows: General Fund $210,000; Transportation Trust Fund $3,418,000, Star Center Fund $1,025,000, American Rescue Plan Act Fund $9,199,800, Surface Water Utility Fund $1,050,000, Capital Fund $100,791,000, Airport Fund $1,630,000, Solid Waste Renew & Replacement Fund $4,105,000, Water Renewal & Replacement Fund $9,525,000 and Sewer Renewal & Replacement Fund $8,355,000.
Approval of this resolution recognizes and appropriates $1,608,000 in the Capital Fund for unanticipated revenue as follows: $1,500,000 from Florida Department of Environmental Protection for CIP project Raymond H. Neri Community Park., 002201A and $108,000 from Florida Department of Environmental Protection for CIP program project Park Playground Replacement- ADA/Inclusive, 004171A.
Staff Member Responsible:
Shane Kunze Budget and Financial Management Analyst
Chris Rose, Director Office of Management and Budget
Partners:
N/A
Attachments:
Res-24-XX
Notice of Public Hearing