R25-307 RESOLUTION NO. R25-307
1 A RESOLUTION OF THE CITY COMMISSION OF THE CITY OF BOYNTON
2 BEACH, FLORIDA, AMENDING THE FISCAL YEAR 2024-2025 BUDGET,
3 ADJUSTING THE BUDGET APPROPRIATIONS AND REVENUE SOURCES,
4 AND PROVIDING SPENDING AUTHORITY FOR VARIOUS FUNDS,
5 OPERATING DEPARTMENTS, AND CAPITAL BUDGETS; AND FOR ALL
6 OTHER PURPOSES.
7
8 WHEREAS, the Fiscal Year 2024-2025 Budget was adopted by the City Commission on
9 September 23, 2024, by Resolution No. R24-222; and
1i) WHEREAS, the FY2024-25 Adopted Budget for various Operating and Capital
Improvement Projects Funds plus related accounts need to be adjusted at the end of the fiscal
12 year. This type of budget amendment is part of the annual budget process, and per Florida
13 Statutes, it must be completed within 60 days of the end of the budget year. The Budget
14 amendment will increase or decrease the Fund's total appropriation, which requires City
15 Commission approval; and
1t, WHEREAS, City staff have been able to identify revenue sources and unspent
17 appropriations that can be reallocated to other accounts. Under best budgeting practices and
18 governmental accounting standards, these funds should be re-appropriated to provide continued
19 spending authority for these accounts. Accordingly, during FY2024-25, necessary budget
20 modifications have been made in various Operating and Capital Improvement Accounts/Funds
21 (between departments/divisions) for which the City Manager is authorized to approve. Staff are
22 requesting approval for the budget adjustments made at the Fund level in FY2024-25; and
23 WHEREAS, the General Fund (001) will be amended from $132,800,120 to $136,508,120
24 as a result of the recognition of additional revenue for Police Detail, Service Contracts, and PFAS
25 Settlement, and to provide appropriations for personnel and operating costs, approved in
26 FY24/25; and
27 WHEREAS, the Golf Fund (411) will be amended from $3,813,150 to $4,224,150 due to the
28 appropriation fund balance, which will provide appropriations for Golf Vehicle purchases,
29 approved in FY24/25; and
30 WHEREAS, the Self-Insurance Fund (522) will be amended from $6,905,031 to $7,192,031
31 for recognition of additional fund balance and to increase the appropriation for Self-Insured Loss
RESOLUTION NO. R25-307
32 (WC) cost in FY24/254; and
33 WHEREAS,the Boynton Beach Mausoleum (632)will be amended from $78,241 to $92,441
34 for the recognition of additional interest income to provide appropriations for the Utility service,
35 supplies, and contractual services approved in FY24/25; and
36 WHEREAS, the City Commission, upon the recommendation of staff, has deemed it in the
37 best interests of the City's citizens and residents to amend the Fiscal Year 2024-2025 budget,
38 adjusting the budget appropriations and revenue sources, and providing spending authority for
39 various Funds, Operating Departments, and Capital Budgets.
40
41 NOW, THEREFORE, BE IT RESOLVED BY THE CITY COMMISSION OF THE CITY OF BOYNTON
42 BEACH, FLORIDA, THAT:
43 SECTION 1. The foregoing "Whereas" clauses are hereby ratified and confirmed as
44 being true and correct and are hereby made a specific part of this Resolution upon adoption.
45 SECTION 2. The City Commission of the City of Boynton Beach, Florida, does hereby
46 amend the Fiscal Year 2024-2025 budget, adjusting the budget appropriations and revenue
47 sources, and providing spending authority for various Funds, Operating Departments, and Capital
48 Budgets, as further described in Exhibit A, attached hereto.
49 SECTION 3. This Resolution shall take effect in accordance with the law.
50
51 [SIGNATURES ON THE FOLLOWING PAGE]
52
RESOLUTION NO. R25-3071
53 PASSED AND ADOPTED this I® day of �)0V: y-I\0?.f- 2025.
54 CITY OF BOYNTON BEACH, FLORIDA
55 YES NO
56 Mayor- Rebecca Shelton 13ALSe rt_—
57 1/-
58 Vice Mayor-Woodrow L. Hay
59
60 Commissioner-Angela Cruz f bgen-i
61 ✓
62 Commissioner-Thomas Turkin
63
64 Commissioner-Aimee Kelley
65
66 VOTE a ^0
67 ATT :
6' _I 0 iv km - .. .........r......, ...... ee-,;..e<-...e
70 Mayle: D- -sus, MPA, 'MC Rebecca Shelton
71 City Clerk — Mayor
F�0yNTON ��
72 .•'pOR•.'
� O :.P ATF•.F
73 f . o .-0 APPROVED AS TO FORM:
74 (Corporate Seal) f I: SEAL .
ORATED; i
75 � ?INCORP
•
76 .•.,. 1920:: )4•00/‘ 044
t\ • Shawna G. Lamb
77 ��\``FLOR\Ors
78 - City Attorney
CITY OF BOYNTON BEACH Exhibit A
EXPENDITURE&REVENUE AMENDMENTS
FISCAL YEAR 2024-2025
2024/25 CITY MANAGER/COMMISSION 2024/25
CURRENT Budget Adjustment AMENDED
BUDGET Revenue Expenditures BUDGET
General Fund
001-0000-342.13-00 POLICE SPECIAL DETAIL 800,000 544,000 1,344,000
001-0000-342.14-00 POLICE SRVS CONTRACT/CRA 300,000 318,000 618,000
001-0000-369.30-00 SETTLEMENTS 0 2,846,000 2,846,000
Adopted Fund Total Revenues 132,800,120 3,708,000 136,508,120
001-2110-521.12-10 REGULAR SALARIES/WAGES 11,176,862 275,000 11,451,862
001-2110-521.14-20 REIMBURSABLE WAGES 429,672 170,000 599,672
001-2110-521.21-10 EMPLOYER FICA 992,058 84,000 1,076,058
001-2110-521.64-02 GENERAL EQUIPMENT 51,196 15,000 66,196
001-2112-521.12-10 REGULAR SALARIES/WAGES 8,157,914 318,000 8,475,914
001-2210-522.12-10 REGULAR SALARIES/WAGES 18,444,336 608,000 19,052,336
001-2210-522.12-20 HOLIDAY PAY 586,539 502,000 1,088,539
001-2210-522.14-10 OVERTIME 620,000 365,000 985,000
001-2210-522.15-40 INCENTIVE PAY 160,120 42,000 202,120
001-2210-522.21-10 EMPLOYER FICA 1,410,353 178,000 1,588,353
001-2210-522.22-31 FIREFIGHTERS'SUPPL INS 456,469 32,000 488,469
001-2210-522.23-30 HEALTH INSURANCE 1,867,760 305,000 2,172,760
001-2210-522.23-40 DENTAL INSURANCE 76,986 49,000 125,986
001-2210-522.46-30 VEHICLE MAINT.-GARAGE 520,000 765,000 1,285,000
Adopted Fund Total Expenses 132,800,120 3,708,000 136,508,120
Golf Fund
411-0000-389.92-00 NET ASSETS APPROPR 281,490 411,000 692,490
Adopted Fund Total Revenues 3,813,150 411,000 4,224,150
411-2910-572.64-33 VEHICLE PURCHASES 0 411,000 411,000
Adopted Fund Total Expenses 3,813,150 411,000 4,224,150
Self-Insurance Fund
522-0000-389.92-00 NET ASSETS APPROPR (24,551) 287,000 262,449
Adopted Fund Total Revenues 6,905,031 287,000 - 7,192,031
522-1710-519.49-25 SELF INSURED LOSS-WC 1,100,000 287,000 1,387,000
Adopted Fund Total Expenses 6,905,031 287,000 7,192,031
Boynton Beach Mausoleum
632-0000-361.01-00 INTEREST INCOME 90,000 14,200 104,200
Adopted Fund Total Revenues 78,241 14,200 - 92,441
632-3110-539.43-10 ELECTRIC SERVICE 5,000 200 5,200
632-3110-539.43-20 WATER/SEWER SERVICE 8,000 7,000 15,000
632-3110-539.49-17 OTHER CONTRACTUAL SRVS 60,741 6,000 66,741
632-3110-539.52-01 SUPPLIES 2,000 1,000 3,000
Adopted Fund Total Expenses 78,241 14,200 92,441
CITY OF BOYNTON BEACH
BUDGET AMENDMENT
BUDGET YEAR 2024-2025
GF Attachment
2024/25 2024/25 2024/25 2024/25 9/30/2025 9/30/2025 9/30/2025
ORIGINAL CURRENT Y-T-D Y-T-D w ENCUMB. DEPARTMENT COMMISSION CITY MGR YE
BUDGET BUDGET ACTUAL ACTUAL/REVENUE BUDGETTRANSFERS ADMENDMENT AMENDED BUDGET
GENERAL FUND REVENUES 130,318,620 132,800,120 132,237,106 132,217,558 3,708,000 136,508,12(
ITY COMMISSION 417,399 438,399 468,343 468,343 35,000 0 473,395
ITY MANAGER 850,748 881,248 858,170 858,170 0 0 881,24E
ITY HALL/GEN ADMIN 4,189,762 3,408,262 3,210,571 3,214,039 (61,000) 0 3,347,26:
IARKETING/COMMUNICATIONS 318,212 220,379 148,860 148,860 (24,000) 0 196,375
PECIAL EVENTS 1,444,565 1,572,398 1,554,633 1,569,466 24,000 0 1,596,39£
OWN SQUARE 4,216,131 4,532,631 4,557,113 4,557,113 26,000 0 4,558,631
UBLIC AFFAIRS 459,552 459,552 367,757 371,322 0 0 459,55:
EPT INTERNAL INVESTIGATION 607,121 607,121 572,109 572,109 0 0 607,121
EAL ESTATE&SPECIAL PROJECTS 198,842 198,842 164,864 167,634 0 0 198,84:
ITY CLERK 940,817 940,817 843,633 858,638 0 0 940,81;
INANCIAL SERVICES 2,519,881 2,519,881 2,403,673 2,426,576 0 0 2,519,881
-S 3,683,105 3,683,105 3,425,593 3,313,172 0 0 3,683,10!
UMAN RESOURCES 1,630,439 1,680,439 1,468,748 1,470,540 0 0 1,680,435
ITY ATTORNEY 1,705,752 1,795,752 1,691,675 1,682,333 0 0 1,795,75:
NIFORM SERVICES 22,831,355 22,831,355 23,298,808 23,355,719 0 544,000 23,375,35!
IFFICE OF THE CHIEF 7,044,692 7,054,692 6,792,175 6,825,705 0 0 7,054,69:
UPPORT SERVICES 16,115,220 16,786,220 17,070,488 17,083,750 0 318,000 17,104,22(
IRE 37,279,598 38,709,598 41,045,273 41,141,105 0 2,846,000 41,555,59E
ODE ENFORCEMENT 1,434,301 1,434,462 1,218,604 1,218,605 0 0 1,434,46;
MERGENCY MANGEMENT 32,181 32,181 1,669 1,669 0 0 32,181
EVELOPMENT 423,353 423,353 370,513 370,513 0 0 423,351
NGINEERING 401,654 401,493 265,000 311,399 0 0 401,491
LANNING&ZONING 1,086,011 1,084,711 977,357 1,065,357 0 0 1,084,711
CONOMIC DEVELOPMENT 624,010 625,310 590,261 590,261 0 0 625,31(
UBLIC WORKS 273,330 273,330 276,595 276,595 5,000 0 278,33(
ACILITIES MANAGEMENT 2,915,314 3,338,314 3,168,346 3,203,856 I-,,L/00 0 3,333,31'
EAUTIFICATION&STREETS 2,477,488 2,477,488 2,530,943 2,536,155 64,550 0 2,542,03£
ARKING SERVICES 1,022,567 1,042,567 1,062,964 1,062,964 33,550 0 1,076,11;
ONSTRUCTION SERVICES 1,004,184 986,184 859,841 859,999 {3 ,5Su} 0 952,63/
IBRARY 2,868,208 2,868,208 2,736,538 2,737,108 (64550) 0 2,803,65£
CHOOLHOUSE MUSEUM 254,246 254,246 219,312 219,312 0 0 254,24E
ECREATION&CULTURAL SERVICES 419,450 423,450 411,983 411,983 0 0 423,45(
ECREATION 2,921,817 3,066,817 2,851,159 2,857,927 0 0 3,066,81;
V0MEN"S CLUB 103,500 103,500 21,576 21,576 0 0 103,50(
RTS&CULTURAL CENTER 1,001,882 1,001,882 723,683 723,683 0 0 1,001,88:
ARKS&GROUNDS 4,601,933 4,641,933 4,472,732 4,483,375 0 0 4,641,931
ESERVES 0 0 2,240 2,240 0 0 (
RA REIMBURSABLE 0 0 34,808 34,808 0 0 (
130,318,6201 132,800,120 132,738,610 133,073,979 0 3,708,000 136,508,12(
3,708,00
Tote:Many funds with various department/divisions still require department level budget adjustments.
finance\Budget Amendments and Transfers\FY2025-26\FY2024-25 YE Dept Budget Adjustment\FY2024-25 All Funds Department Budget Amendment(Nov 18,2025 Meeting) i1/a/