R25-245 1 RESOLUTION R25-245
2
3 A RESOLUTION OF THE CITY OF BOYNTON BEACH, FLORIDA,
4 ADOPTING A FINAL BUDGET FOR THE FISCAL YEAR
5 BEGINNING OCTOBER 1, 2025, AND ENDING SEPTEMBER 30,
6 2026; PROVIDING FOR SEVERABILITY, CONFLICTS, AND AN
7 EFFECTIVE DATE.
8
9 WHEREAS, in accordance with Florida Statutes, a final budget has been prepared by
10 the City Manager estimating expenditures, transfers, and revenues of the City of Boynton
11 Beach for the ensuing year, with detailed information, including revenues to be derived from
12 sources other than the ad valorem tax levy, and he has made recommendations as to the
13 amount necessary to be appropriated for the ensuing year; and
14 WHEREAS, in accordance with section 200.065, Florida Statutes, the City Commission
15 of the City of Boynton Beach has conducted a public hearing on the City's final budget and
16 the millage rate for the 2025-2026 fiscal year.
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. The final budget of the City of Boynton Beach, Florida, for the fiscal
23 year beginning October 1, 2025, and ending September 30, 2026, a copy of which is attached
24 hereto as Exhibit A, is hereby adopted, and the appropriations set out therein are hereby
25 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$136.605.950 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$9,916,806 to the Traffic
30 Safety Special Revenue Fund for the payment of operating expenditures, transfers to other
31 funds, and necessary capital outlays.
32 Section 5. That there is hereby appropriated the sum of $1.150,470 to the Local
33 Option Gas Tax Special Revenue Fund for the payment of operating expenditures,transfers
1
34 to other funds, and necessary capital outlays.
35 Section 6. That there is hereby appropriated the sum of $286.489 to the
36 Community Improvements Special Revenue Fund for the payment of operating
37 expenditures, transfers to other funds, and necessary capital outlays.
38 Section 7. That there is hereby appropriated the sum of $372,041 to the Green
39 Building Fund for the payment of operating expenditures, transfers to other funds, and
40 necessary capital outlays
41 Section 8. That there is hereby appropriated the sum of $5,476,655 to the
42 Building Special Revenue Fund for the payment of operating expenditures, transfers to
43 other funds, and necessary capital outlays.
44 Section 9. That there is hereby appropriated the sum of $377,698 to the Public
45 Arts Special Revenue Fund for the payment of operating expenditures, transfers to other
46 funds, and necessary capital outlays.
47 Section 10. That there is hereby appropriated the sum of $424.316 to the
48 Recreation Program Special Revenue Fund for the payment of operating expenditures,
49 transfers to other funds, and necessary capital outlays.
50 Section 11. That there is hereby appropriated the sum of$12.035.385 to the Public
51 Service Tax Debt Service Fund for the purpose of payment of operating expenditures,
52 transfers to other funds, and the principal and interest due on the public service tax bonds
53 of the City not subject to statutory exemptions and for redeeming such bonds as they mature.
54 Section 12. That there is hereby appropriated the sum of $32,435,599 to the
55 General Capital Improvement Capital Projects Fund for the payment of transfers to other
56 funds and capital outlays pursuant to the terms of the above budget.
57 Section 13. That there is hereby appropriated the sum of $6,699,056 to the Local
58 Government Surtax Capital Projects Fund for the payment of transfers to other funds and
59 capital outlays pursuant to the terms of the above budget.
60 Section 14. That there is hereby appropriated the sum of$700,523 to the Parks&
61 Recreation Facilities Trust Fund for the payment of transfers to other funds and capital
62 outlays pursuant to the terms of the above budget.
63 Section 15. That there is hereby appropriated the sum of$74,214,216 to the Water
2
64 and Sewer Utility Enterprise Fund for operating expenditures, debt service, transfers to
65 other funds, and necessary capital outlay.
66 Section 16. That there is hereby appropriated the sum of$36,866,319 to the Water
67 and Sewer Utility Capital Improvement Enterprise Fund for the payment of capital outlays
68 pursuant to the terms of the above budget.
69 Section 17. That there is hereby appropriated the sum of $4,167,547 to the Golf
70 Course Enterprise Fund for operating expenditures, transfer to other funds, and necessary
71 capital outlays.
72 Section 18. That there is hereby appropriated the sum of $6.800.082 to the Golf
73 Course CIP Fund for the payment of capital outlays pursuant to the terms of the above
74 budget.
75 Section 19. That there is hereby appropriated the sum of$17,267,410 to the Solid
76 Waste Enterprise Fund for the payment of operating expenditures, transfers to other funds,
77 and necessary capital outlays.
78 Section 20. That there is hereby appropriated the sum of $10,360,535 to the Fleet
79 Maintenance Internal Service Fund for the payment of operating expenditures, transfers to
80 other funds, and necessary capital outlays.
81 Section 21. That there is hereby appropriated the sum of $654,590 to the
82 Materials&Distribution Internal Service Fund for the payment of operating expenditures,
83 transfers to other funds, and necessary capital outlays.
R4 Section 22. That there is hereby appropriated the sum of $7.296.326 to the Self-
85 Insurance Internal Service Fund for the payment of operating expenditures, transfers to
86 other funds, and necessary capital outlays.
87 Section 23. That there is hereby appropriated the sum of $1,751,015 to the
88 Benefits Fund for the payment of operating expenditures, transfers to other funds, and
89 necessary capital outlays.
90 Section 24. That there is hereby appropriated the sum of $978,336 the Cemetery
91 Special Revenue Fund for the payment of operating expenditures, transfers to other funds,
92 and necessary capital outlays.
93 Section 25. That there is hereby appropriated the sum of $81 the Police Impact
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94 Trust Fund for the payment of operating expenditures, transfers to other funds, and
95 necessary capital outlays.
96 Section 26. That there is hereby appropriated the sum of $3,495,000 the Mobility
97 Fund for the payment of operating expenditures, transfers to other funds, and
98 Section 27. That there is hereby appropriated the sum of $60,000 the Utility
99 Underground Fund for the payment of operating expenditures,transfers to other funds, and
100 Section 28. All delinquent taxes collected during the ensuing fiscal year as
101 proceeds from levies of operation millage of prior years are hereby specifically appropriated
102 for the use of the General Fund.
103 Section 29. For all funds, appropriations for the 2024-2025 fiscal year, which are
104 encumbered but unexpended as of the last day of the fiscal year, shall be re-appropriated for
105 the same purpose for the 2025-2026 fiscal year.
106 Section 30. 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 31. All Resolutions or parts of Resolutions in conflict herewith are hereby
111 repealed to the extent of such conflict.
112 Section 32. This Resolution shall become effective immediately upon passage, but
113 the budget adopted hereby shall take effect as of October 1, 2025.
114
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CITY OF BOYNTION BEACH,FIARIIJA
2025 - 2026 PROPOSED BL7D 3ET
ALI.-FUNDS APPROPRIATION SUMMARY
2024-25 2025-26 FY25-26 Proposed Vorlcmce
AMENDED TENTATIVE %of vs FY24-25 Amid of Inc. (Dec.)
BUDGET BUDGET All FUnds $$$ os o
GENERAL FUND
TOTAL GENERAL FUND $132,800,120 $136,605,950 36.9% $3,805,830 2.9%
ENTERPRISE FUNDS
WATER E. SEWER FUND 62,701.624 74,214,216 20.0% 11,512.592 18.4%
SOLID WASTE 16.540,029 17,267.410 4.7% 727.381 4.4%
GOLF COURSE 3,813,150 4,167.547 1.1% 354,397 9.3%
TOTAL ENTERPRISE FUNDS 83,054,803 95,649,173
JNTERNAL SERVICE FUNDS
FLEET MAINTENANCE 26,783,338 10.360,535 2.8% (16.422,803) -61.3%
MATERIALS E. DISTRIBUTION (Werahouso) 572,062 654,590 0.2% 82.528 14.4%
RISK MANAGEMENT 6,905.031 7,296,326 2.0% 391,295 5.7%
BENEFITS FUND 1,969,003 1.751,015 0.5% (217,988) -11.1%
TOTAL INTERNAL SERVICE FUNDS 36,229,434 20,062,466
SPECIAL REVENUE FUNDS
TRAFFIC SAFETY 9,711,402 9,916,806 2.7% 205,404 2.1%
LOCAL OPTION GAS TAX 1,150,646 1,150,470 0.3%
(1 76) 0.0%
BUILDING FUND 4,685,328 5,476,655 1.5% 791,327 16.9%
GREEN BUILDING FUND 100.035 372,041 0.1% 272,006 271.9%
POLICE IMPACT TRUST FUND 200,000 81 0.096
(199,919) -100.0%
MOBILITY FUND - 3.495.000 0.9% 3,495,000 0.0%
UTILITY UNDERGROUNDING FUND - 60,000 0.0% 60,000 0.0%
PUBLIC ARTS 519,606 377.698 0.196
(141,908) -27.3%
COMMUNITY IMPROVEMENTS 270,361 286,489 0.1% 16,128 6.0%
RECREATION PROGRAM REVENUE 411,377 424,316 0.1% 12,939 3.1%
CEMETERY 563,385 978,336 0.3% 414,951 73.7%
TOTAL SPECIAL REVENUE FUNDS 17,612,140 22,537,892
CAPITAL IMPROVEMENT PROJECTS
PARKS & RECREATION TRUST 1,280,087 700,523 0.296
(579,564) -45.3%
GOLF FUND CIP 380,108 6.800.082 1.8% 6,419,974 1689.0%
GENERAL GOVERNMENT CIP 24,094,782 32.435,599 8.8% 8,340,817 34.6%
GENERAL GOVERNMENT- SURTAX 9,283,514 6,699,056 1.8% (2,584,458) -27.8%
UTILITY 71,625.607 36,866,319 10.096
(34,759,288) -48.5%
TOTAL CAPITAL IMPROVEMENT PROJECTS 106,664,098 83,501,579
DEBT SERVICE FUNDS
TOTAL DEBT SERVICE FUNDS 12,036,834 12,035,385 3.2% (1,449) 0.0%
TOTAL PROPOSED FOR ALL FUNDS $ 388.397.429 $ 370,392,445 100.0% ($18,004,984) -4.6%