R24-190 1 RESOLUTION R24-190
2
3 A RESOLUTION OF THE CITY OF BOYNTON BEACH, FLORIDA,
4 ADOPTING A TENTATIVE BUDGET FOR THE FISCAL YEAR
5 BEGINNING OCTOBER 1, 2024, AND ENDING SEPTEMBER 30,
6 2025; PROVIDING FOR SEVERABILITY, CONFLICTS, AND AN
7 EFFECTIVE DATE.
8
9 WHEREAS, a tentative budget has been prepared by the City Manager estimating
10 expenditures, transfers, and revenues of the City of Boynton Beach for the ensuing year, with
11 detailed information, including revenues to be derived from sources other than the ad
12 valorem tax levy, and has made recommendations as to the amount necessary to be
13 appropriated for the ensuing year; and
14 WHEREAS, the City Commission has conducted a public hearing regarding the
15 proposed millage necessary to be levied to carry on the government of the City for the fiscal
16 year 2024-2025 and has also discussed the tentative budget.
17 NOW, THEREFORE, BE IT RESOLVED BY THE CITY COMMISSION OF THE CITY OF
18 BOYNTON BEACH, FLORIDA:
19 Section 1. The foregoing "Whereas" clauses are hereby ratified and confirmed as
20 being true and correct and are hereby made a specific part of this Resolution upon adoption
21 hereof.
22 Section 2. That the tentative budget of the City of Boynton Beach, Florida, for the
23 fiscal year beginning October 1, 2024, and ending September 30, 2025, a copy of which is
24 attached hereto as Exhibit A, is hereby adopted, and the appropriations set out therein are
25 hereby made to maintain and carry on the government of the City of Boynton Beach, Florida.
26 Section 3. There is hereby appropriated the sum of $130,318,620 to the General
27 Fund for the payment of operating expenditures, transfers to other funds, and necessary
28 capital outlays for the City Government pursuant to the terms of the above budget.
29 Section 4. That there is hereby appropriated the sum of$9,711,402 to the Traffic
30 Safety Special Revenue Fund for the payment of operating expenditures, transfers to other
31 funds, and necessary capital outlays.
32
1
33 Section 5. That there is hereby appropriated the sum of $1,150,646 to the Local
34 Option Gas Tax Special Revenue Fund for the payment of operating expenditures,transfers
35 to other funds, and necessary capital outlays.
36 Section 6. That there is hereby appropriated the sum of $270,361 to the
37 Community Improvements Special Revenue Fund for the payment of operating
38 expenditures, transfers to other funds, and necessary capital outlays.
39 Section 7. That there is hereby appropriated the sum of $100,035 to the Green
40 Building Fund for the payment of operating expenditures, transfers to other funds, and
41 necessary capital outlays
42 Section 8. That there is hereby appropriated the sum of $4,668,328 to the
43 Building Special Revenue Fund for the payment of operating expenditures, transfers to
44 other funds, and necessary capital outlays.
45 Section 9. That there is hereby appropriated the sum of $472,529 to the Public
46 Arts Special Revenue Fund for the payment of operating expenditures, transfers to other
47 funds, and necessary capital outlays.
4R Section 10. That there is hereby appropriated the sum of $411,377 to the
49 Recreation Program Special Revenue Fund for the payment of operating expenditures,
50 transfers to other funds, and necessary capital outlays.
51 Section 11. That there is hereby appropriated the sum of$12,036,834 to the Public
52 Service Tax Debt Service Fund for the purpose of payment operating expenditures,
53 transfers to other funds, and the principal and interest due on the public service tax bonds
54 of the City not subject to statutory exemptions and for redeeming such bonds as they mature.
55 Section 12. That there is hereby appropriated the sum of $17,730,630 to the
56 General Capital Improvement Capital Projects Fund for the payment of transfers to other
57 funds and capital outlays pursuant to the terms of the above budget.
58 Section 13. That there is hereby appropriated the sum of $3,711,343 to the Local
59 Government Surtax Capital Projects Fund for the payment of transfers to other funds and
60 capital outlays pursuant to the terms of the above budget.
61 Section 14. That there is hereby appropriated the sum of $1,280,087 to the Parks
2
62 & Recreation Facilities Trust Fund for the payment of transfers to other funds and capital
63 outlays pursuant to the terms of the above budget.
64 Section 15. That there is hereby appropriated the sum of$62,691,124 to the Water
65 and Sewer Utility Enterprise Fund for operating expenditures, debt service, transfers to
66 other funds, and necessary capital outlay.
67 Section 16. That there is hereby appropriated the sum of$39,921,500 to the Water
68 and Sewer Utility Capital Improvement Enterprise Fund for the payment of capital outlays
69 pursuant to the terms of the above budget.
70 Section 17. That there is hereby appropriated the sum of $3,813,150 to the Golf
71 Course Enterprise Fund for operating expenditures, transfer to other funds, and necessary
Y
72 capital outlays.
73 Section 18. That there is hereby appropriated a ro riated the sum of $200,186 to the Golf
74 Course CIP Fund for the payment of capital outlays pursuant to the terms of the above
75 budget.
76 Section 19. That there is hereby appropriated the sum of $15,863,206 to the Solid
77 Waste Enterprise Fund for the payment of operating expenditures, transfers to other funds
78 and necessary capital outlays.
79 Section 20. That there is hereby appropriated the sum of$13,504,684 to the Fleet
80 Maintenance Internal Service Fund for the payment of operating expenditures, transfers to
81 other funds, and necessary capital outlays.
82 Section 21. That there is hereby appropriated the sum of $572,062 to the
83 Materials& Distribution Internal Service Fund for the payment of operating expenditures,
84 transfers to other funds, and necessary capital outlays.
85 Section 22. That there is hereby appropriated the sum of $6,679,599 to the Self-
86 Insurance Internal Service Fund for the payment of operating expenditures, transfers to
87 other funds, and necessary capital outlays.
88 Section 23. That there is hereby appropriated the sum of $1,969,003 to the
89 Benefits Fund for the payment of operating expenditures, transfers to other funds, and
90 necessary capital outlays.
3
91
92 Section 24. That there is hereby appropriated the sum of $517,644 the Cemetery
93 Special Revenue Fund for the payment of operating expenditures, transfers to other funds,
94 and necessary capital outlays.
95 Section 25. That there is hereby appropriated the sum of $200,000 the Police
96 Impact Trust Fund for the payment of operating expenditures, transfers to other funds, and
97 necessarycapitaloutlays.
outla s.
98 Section 26. A copy of the tentative budget summary shall be published in
99 accordance with Section 50.011, Florida Statutes. At the same time the public will be notified
100 of a public hearing to be held on the 23rd day of September 2024, at 6:00 P.M, for the
101 purpose of hearing suggestions, agreements, objections or criticisms of the final budget and
102 millage. This meeting is for the purpose of setting a final ad valorem tax levy and final budget.
103 Section 27. All delinquent taxes collected during the ensuing fiscal year as
104 proceeds from levies of operation millage of prior years are hereby specifically appropriated
105 for the use of the General Fund.
106 Section 28. If any clause, section, or other part of this Resolution shall be held by
107 any court of competent jurisdiction to be unconstitutional or invalid, such unconstitutional
108 or invalid part shall be considered as eliminated and shall in no way affect the validity of the
109 remaining portions of this Resolution.
110 Section 29. All Resolutions or parts of Resolutions in conflict herewith are hereby
111 repealed to the extent of such conflict.
112 Section 30. This Resolution shall become effective immediately upon passage.
113
4
114 PASSED AND ADOPTED this 3rd day of September 2024.
115
116 CITY OF BOYNTON BEACH, FLORIDA
117
118 YES NO
119
120 Mayor—Ty Penserga
121
122 Vice Mayor—Aimee Kelley
123
124 Commissioner—Angela Cruz
125
126 Commissioner—Woodrow L. Hay
127
128 Commissioner—Thomas Turkin
129
130 VOTE c-0
131
132
133 ATTEST:
134
135
136 it 06 tar -
137 Mayl:eJesus, MP• MC Zr; g � P''
= a ' Y 3y
138 CityCle, Ma •r
139
140 APPROVED AS TO FORM:
141 (Corporate Seal : OpYNTpN��,1
142 �• G��P�RATF• x'9 '1
143 iz3iSEAL• ='sy /44
I ; INCORPORATED:
144 Shawna Lamb
•
145 •• 1920 ,' City Attorney
c..
5
ALL FUNDS APPROPRIATION SUMMARY
2023-24 2024-25 FY24-25 Proposed Variance
AMENDED TENTATIVE %of vs FY23-24 Amd of Inc. (Dec.)
BUDGET BUDGET All Funds $$$ as a%
GENERAL FUND
TOTAL GENERAL FUND $118,976,402 $130,318,620 39.8% $11,342,218 9.5%
ENTERPRISE FUNDS
WATER&SEWER FUND 60,380,704 62,701,624 19.1% 2,320,920 3.8%
SOLID WASTE 15,286,355 15,863,206 4.8% 576,851 3.8%
GOLF COURSE _ 2,822,343 3,813,150 1.2% 990,807 35.1%
TOTAL ENTERPRISE FUNDS 78,489,402 82,377,980
INTERNAL SERVICE FUNDS
FLEET MAINTENANCE 18,844,975 13,504,684 4.1%
(5,340,291) -28.3%
MATERIALS&DISTRIBUTION(Warehouse) 565,273 572,062 0.2% 6,789 1.2%
SELF INSURANCE 8,140,237 6,679,599 2.0% (1,460,638) -17.9%
BENEFITS FUND - 1,969,003 0.6% 1,969,003 0.0%
TOTAL INTERNAL SERVICE FUNDS 27,550,485 22,725,348
SPECIAL REVENUE FUNDS
TRAFFIC SAFETY 3,333,092 9,711,402 3.0% 6,378,310 191.4%
LOCAL OPTION GAS TAX 1,300,965 1,150,646 0.4% (150,319) -11.6%
BUILDING FUND 3,997,912 4,668,328 1.4% 670,416 16.8%
GREEN BUILDING FUND 102,000 100,035 0.0% (1,965) -1.9%
POLICE IMPACT TRUST FUND - 200,000 0.1% 200,000 0.0%
PUBLIC ARTS 589,478 472,529 0.1% (116,949) -19.8%
COMMUNITY IMPROVEMENTS 259,978 270,361 0.1% 10,383 4.0%
RECREATION PROGRAM REVENUE 600,264 411,377 0.1% (188,887) -31.5%
CEMETERY 579,895 517,644 0.2% (62,251) -10.7%
TOTAL SPECIAL REVENUE FUNDS 10,763,584 17,502,322
CAPITAL IMPROVEMENT PROJECTS
PARKS&RECREATION TRUST 175,260 1,280,087 0.4% 1,104,827 630.4%
GOLF FUND CIP 387,868 200,186 0.1% (187,682) 0.0%
GENERAL GOVERNMENT CIP 9,565,065 17,730,630 5.4% 8,165,565 85.4%
GENERAL GOVERNMENT-SURTAX 9,917,157 3,711,343 1.1% (6,205,814) -62.6%
UTILITY 56,945,528 39,921,500 12.2% (17,024,028) -29.9%
TOTAL CAPITAL IMPROVEMENT PROJECTS 76,990,878 62,843,746
DEBT SERVICE FUNDS
TOTAL DEBT SERVICE FUNDS 12,042,390 12,036,834 3.7% (5,556) 0.0%
TOTAL PROPOSED FOR ALL FUNDS $ 324,813,141 $ 327,804,850 100.0% $2,991,709 0.9%
Clef OF 110,111011 11EAC6
Budget Year 2024-2025
Tentative Budget Adjustments(Post Budget Workshop)
G.esal cm 00X011 02144, WdFq P pact 144s 740110473 5..0.5... Capital Buda Caollal Mary 1a/9C1P May Cir o.5 Gag CIP 20X4 Was. heel 660.40 11110r
bm4561) Eund473 240245124 Imp 7,34(2 lsnt124 12114/21 74 fund 141 ndcf54C_142 full 151 52.0113 5654.4116541492 70042121 1224.61 51,4.65 tmi911 136tl411 50642.4)2 f2�61 52.631 1354342 Lund 522 1974523 lvnd 631:222
Proposed trvmns luly 20241 $13,}06334 3 7657.002 5 1150642 5 265.361 1 4.520.}6} 5 100.035 5 51 $ $ 47252, 5 411.37 $12034X34 5 436177$ 5- 6520461 0426,1.174 141221.000 5 3100.03 5 17,.150 5 20.156 515.173.660 513.50.662 $ 512021 5 6219479 , 1-45467 41111 , 3 1
teven
Ad valorem lax..011113 7.60 044 t updated values 1473.6191
ouldl 34.}7
111 loxes
Stale Revenue Inly b 34.090.7.1 (13,x711
Soles Yoh�uhr 7014 311.sit ss.1131 (144.160
1.340(34.118
Fins Ormessrn•nl Revenue Nscouril5001
Caen-NonEire F (50001
...oaC es k..(..00114.00
roc.Morning on. 5 5.100
Cap
t 5
1.444
CIAM3xmbnunernenl(ProWc1MarwOw III•Capital Pro1.10 5 16000 5 1,250000
rort pa or 1r eevenuee horn(,Magee al fart Ocean I.
Shalnoarl
Golf Club 116.1.Pug Cod renlal..1.Merchondhe 5 10100
Waste harder horn Golf 3 0000
f learnt.born C• tmpaN Cap.!minor fund 1 760 000
Irons.horn Cemefund d CaC i Improvfund ,50
Xel IA 2pa ..neem Fund
20022p02550220 Fund (150.0001
Impact F.
s ]7.660 $ 1230001
Transfer kom Police Impact Fund to Fund 5 700 000
Term(Supported No fleet
Assessment Feel 6 100000
fund Sb
anee Aopmadanon/Surplus Adj./m.01 5 (}50266)s 14 400 5 156 s 5 (13.690) 77
6907 ,1 . 7
5 (1.1 ,100)$ 1 5(333.500)5(1.10..000)s P s s 000 5 170
lenbXve levewesl5eM 070 I5 ,3.31562015•.17.0215 115.64615 27034115 4460.311115 10 x
.03515 1.00.11$ }00.00013 4725. X
15 411351234
47634 3 11
15 /7163015 3.732315621.1.7.1532, 0
15..15 20 .:5 3.613.I(5 231.1315.3:s 13.32.66415 371,02215 6.7,.0.15 1.6,3315 5764415 3),564,sm
132180.8501
Proposed E05e54.0452(2431 20041 5 130 208.334 3 4.671002 3 1.150 646 5 265.361 5 4.520.762 5 100.035 $ el 5 • 5 4123. $ 411 37 512.036 634 5 4.361175 5 6.820.643 $62661124 5 41.225.000 5 3,100000 0 3.793 130 5 200.164 5 15.724460 3 13.504.204 3 572.062 5 1479.5. 3 1,36,003 5 450.474
Poll 15 042000 202,nd040 Adlv,7m,00
est 5010141.Event coa.Wnabr 70141015 5 5.452
30.'60
al F.nn 4110rng.oogroved per DCM on a 2 24 3
Doer-tor lblaly AdMMeml 3 ,1200
Add mom,Accounfont new F421,4 1}E 3 111.153
Add'Ilion.Buy.nee 3 .).131
had hot.-i Manager X433160.000.Move allocon.to
114 SW 1 5 1121 344 6.5132.546$Move Anderson b CIP
230 000 5 134,.0,1
CoordinatorInlormakon Desk Wove Som 401.26251 S 64.114
Reinstate on 10 I .ecnaphon Manager to 3pe...,1,0,X4711.
1191 au bormcee 5 540,1
Delete 102.3.14 FTE ren Xnt Cdy Manager 1I 3 (1,4.1121
Reduce GI rano e.lo 0, 3
CIF
o $7503 la 3550[ 5 (3 ,0001
Salary .
say Com0re,07 241457301in4 7724-25 5 165.226
Pc0ce Career Officer Program 44000
Pollc•Career 01114 et Program.2 FIE at 71. 11.000
tochns Protect Manager lo•001antc W or1p 2,6044 3 45.500
Reduce Polit.FlosstII
3heel m 5 (200..0.1
Increase Contingency 0351013 to$364k 5 261,346
blocs Car..000er Program.3 mph.Fund 103 5 5 14400
Corekuchan coon Salary Ada Fund Ib 5 5000
5 119,526 230,000 5 139 5.
M 314 to 4.
Ira 0 CIP
and 3212 011.league Protect 5 1.260.000
Renal,.Aeeeeement-0111
Adl ror1111 Mann.coo,.IFI..Assessment•06201)
C1P Ad,tor lure(I.Aesemeal- 01) 500.000
Am
b fes0
x.a.Al.d$y2wm(F.Assessment.leen
Change to Capital rraec0/66200e between funds 9.034,$55 5 (1117.300) 5(333500)5(2,100000)
22651570nd XSupervisor
5 }0.500
Galt o ndMOneM
5 510031
Golf
d
MM ,
39074711X•lm5 3.000
Impact Fee Fund to fMet Fund n
0490 ion, 5 000 000
5,00
d161111 50,
1e7b30ei50.mM..(S.014004( 15130311.226 15,7113213 11504.15 2x.36113.6.2141.3 1496115 1350.057 I5 20000015 47252,15 411,37715,,034111413 173,2315 371134315227012241537.,15315 2,000,000 $ 513,150 I$ 200101515623366 157.504,654 15 57201156, ,5.121re,.0012 5111.15327464570
5 7 f 5 5 f 3 f 3 5 5 • 3 5 f $ $ $ 5
o
56.ole 47 0
• e rl 0 0}
OMesr41 NMINMIlea,eme
r„rorleuaox rul,unal 1901, s0. 026 01. 1473 474744 0446 0,20 ,73 +re I n nor 6y r)w ire 404 4173 20 0. P
} o..
vev Co 0 750.256 $ 097401 5
nd B01,1007 Adi trnent $ (750,2961 $ 2.797,209}} (I 3901
Adopted fond 504470.,addliu7 1 S - 15 3,374.630 Ir(3,11tsoolj