HomeMy WebLinkAboutR26-164 RESOLUTION R26-164
1
2 A RESOLUTION OF THE CITY OF BOYNTON BEACH, FLORIDA,
3 ADOPTING A FINAL BUDGET FOR THE FISCAL YEAR
4 BEGINNING OCTOBER 1, 2026, AND ENDING SEPTEMBER 30,
5 2027; PROVIDING FOR SEVERABILITY, CONFLICTS, AND AN
6 EFFECTIVE DATE.
7
8 WHEREAS, in accordance with Florida Statutes, a final budget has been prepared by
9 the City Manager estimating expenditures, transfers, and revenues of the City of Boynton
10 Beach for the ensuing year,with detailed information, including revenues to be derived from
11 sources other than the ad valorem tax levy, and he has made recommendations as to the
12 amount necessary to be appropriated for the ensuing year; and
13 WHEREAS, in accordance with section 200.065, Florida Statutes, the City Commission
14 of the City of Boynton Beach has conducted a public hearing on the City's final budget and
15 the millage rate for the 2026-2027 fiscal year.
16 NOW, THEREFORE, BE IT RESOLVED BY THE CITY COMMISSION OF THE CITY OF
17 BOYNTON BEACH, FLORIDA:
18 Section 1. The foregoing "Whereas" clauses are hereby ratified and confirmed as
19 being true and correct and are hereby made a specific part of this Resolution upon adoption
20 hereof.
21 Section 2. The final budget of the City of Boynton Beach, Florida, for the fiscal
22 year beginning October 1, 2026, and ending September 30, 2027, a copy of which is attached
23 hereto as Exhibit A, is hereby adopted, and the appropriations set out therein are hereby
24 made to maintain and carry on the government of the City of Boynton Beach, Florida.
25 Section 3. There is hereby appropriated the sum of $138,274,843 to the General
26 Fund for the payment of operating expenditures, transfers to other funds, and necessary
27 capital outlays for the City Government pursuant to the terms of the above budget.
28 Section 4. That there is hereby appropriated the sum of$7,068,069 to the Traffic
29 Safety Special Revenue Fund for the payment of operating expenditures, transfers to other
30 funds, and necessary capital outlays.
31 Section 5. That there is hereby appropriated the sum of $1,185,470 to the Local
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RESOLUTION R26-164
32 Option Gas Tax Special Revenue Fund for the payment of operating expenditures,transfers
33 to other funds, and necessary capital outlays.
34 Section 6. That there is hereby appropriated the sum of $277,650 to the
35 Community Improvements Special Revenue Fund for the payment of operating
36 expenditures, transfers to other funds, and necessary capital outlays.
37 Section 7. That there is hereby appropriated the sum of $357.041 to the Green
38 Building Fund for the payment of operating expenditures, transfers to other funds, and
39 necessary capital outlays
40 Section 8. That there is hereby appropriated the sum of $5,551,214 to the
41 Building Special Revenue Fund for the payment of operating expenditures, transfers to
42 other funds, and necessary capital outlays.
43 Section 9. That there is hereby appropriated the sum of$1,242,552 to the Public
44 Arts Special Revenue Fund for the payment of operating expenditures, transfers to other
45 funds, and necessary capital outlays.
46 Section 10. That there is hereby appropriated the sum of $425,160 to the
47 Recreation Program Special Revenue Fund for the payment of operating expenditures,
48 transfers to other funds, and necessary capital outlays.
49 Section 11. That there is hereby appropriated the sum of$12,854,043 to the Public
50 Service Tax Debt Service Fund for the purpose of payment of operating expenditures,
51 transfers to other funds, and the principal and interest due on the public service tax bonds
52 of the City not subject to statutory exemptions and for redeeming such bonds as they mature.
53 Section 12. That there is hereby appropriated the sum of $28.901,107 to the
54 General Capital Improvement Capital Projects Fund for the payment of transfers to other
55 funds and capital outlays pursuant to the terms of the above budget.
56 Section 13. That there is hereby appropriated the sum of $6.856.821 to the Local
57 Government Surtax Capital Projects Fund for the payment of transfers to other funds and
58 capital outlays pursuant to the terms of the above budget.
59 Section 14. That there is hereby appropriated the sum of $2,874,861 to the Parks
60 & Recreation Facilities Trust Fund for the payment of transfers to other funds and capital
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RESOLUTION R26-164
61 outlays pursuant to the terms of the above budget.
62 Section 15. That there is hereby appropriated the sum of$72.799.978 to the Water
63 and Sewer Utility Enterprise Fund for operating expenditures, debt service, transfers to
64 other funds, and necessary capital outlay.
65 Section 16. That there is hereby appropriated the sum of$65.799.792 to the Water
66 and Sewer Utility Capital Improvement Enterprise Fund for the payment of capital outlays
67 pursuant to the terms of the above budget.
68 Section 17. That there is hereby appropriated the sum of $3.924.135 to the Golf
69 Course Enterprise Fund for operating expenditures, transfer to other funds, and necessary
70 capital outlays.
71 Section 18. That there is hereby appropriated the sum of $1,250,082 to the Golf
72 Course CIP Fund for the payment of capital outlays pursuant to the terms of the above
73 budget.
74 Section 19. That there is hereby appropriated the sum of$16.073,101 to the Solid
75 Waste Enterprise Fund for the payment of operating expenditures,transfers to other funds,
76 and necessary capital outlays.
77 Section 20. That there is hereby appropriated the sum of $7,440,836 to the Fleet
78 Maintenance Internal Service Fund for the payment of operating expenditures,transfers to
79 other funds, and necessary capital outlays.
80 Section 21. That there is hereby appropriated the sum of $583,484 to the
81 Materials& Distribution Internal Service Fund for the payment of operating expenditures,
82 transfers to other funds, and necessary capital outlays.
83 Section 22. That there is hereby appropriated the sum of $7,418,342 to the Risk
84 Management Internal Service Fund for the payment of operating expenditures, transfers
85 to other funds, and necessary capital outlays.
86 Section 23. That there is hereby appropriated the sum of $1.784.854 to the
87 Benefits Fund for the payment of operating expenditures, transfers to other funds, and
88 necessary capital outlays.
89 Section 24. That there is hereby appropriated the sum of $539.292 to the
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RESOLUTION R26-164
90 Cemetery Special Revenue Fund for the payment of operating expenditures, transfers to
91 other funds, and necessary capital outlays.
92 Section 25. All delinquent taxes collected during the ensuing fiscal year as
93 proceeds from levies of operation millage of prior years are hereby specifically appropriated
94 for the use of the General Fund.
95 Section 26. For all funds, appropriations for the 2025-2026 fiscal year, which are
96 encumbered but unexpended as of the last day of the fiscal year, shall be re-appropriated for
97 the same purpose for the 2026-2027 fiscal year.
98 Section 27. If any clause, section, or other part of this Resolution shall be held by
99 any court of competent jurisdiction to be unconstitutional or invalid, such unconstitutional
100 or invalid part shall be considered as eliminated and shall in no way affect the validity of the
101 remaining portions of this Resolution.
102 Section 28. All Resolutions or parts of Resolutions in conflict herewith are hereby
103 repealed to the extent of such conflict.
104 section 29. This Resolution shall become effective immediately upon passage, but
105 the budget adopted hereby shall take effect as of October 1, 2026.
106
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RESOLUTION R26-164
107 PASSED AND ADOPTED this 16th day of September, 2026.
108 CITY OF BOYNTON BEACH, FLORIDA
109 YES NO
110
111 Mayor- Rebecca Shelton ✓
112
113 Vice Mayor-Thomas Turkin
114
115 Commissioner-Angela Cruz
116
117 Commissioner-Mack McCray ✓
118
119 Commissioner-Aimee Kelley
120
121 VOTE 3 -0
122 ATTEST:
123
124
125 ALO �eli 611/•..0 r./
126 Tammy Stan is e, C Re)ecca Shelton
127 City Clerk Mayor
128
129 APPROVED AS TO FORM:
130 (Corporate Seal)
131
132 � SO N TpN`‘‘t diggitho ,Citin16
133 c GARPORgTF,•.:�
Shawna Lamb
134
ic f SEAL =', City Attorney
;INCORPORATED;
1920
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CITY OF BOYNTON BEACH, FLORIDA
FY 2026-2027 ADOPTED BUDGET
ALL FUNDS APPROPRIATION SUMMARY
2025-2026 2026-2027 FY26-27 vs
V.of Inc.(Dec.)
AMENDED ADOPTED FY25-26 Amd
All Funds as a
BUDGET BUDGET $$$
GENERAL FUND
TOTAL GENERAL FUND $140.279.465 $138,274.843 36.1% ($2,004,622) (1.4%)
ENTERPRISE FUNDS
WATER&SEWER FUND $74,215,393 $72,799,978 19.0% ($1,415,415) (1.9%)
SOLID WASTE $17,661,150 $16,073,101 4.2% ($1,588,049) (9.0%)
GOLF COURSE $5,230,240 $3,924,135 1.0% ($1,306,105) (25.0%)
TOTAL ENTERPRISE FUNDS $97,106,783 $92,797,214 24.2% ($4,309,569) (4.4%)
INTERNAL SERVICE FUNDS
FLEET MAINTENANCE $20,696,184 $7,440,836 1.9% ($13,255,348) (64.0%)
MATERIALS&DISTRIBUTION(Warehouse) $654,590 $583,484 0.2% ($71,106) (10.9%)
RISK MANAGEMENT $7,381,294 $7,418,342 1.9% $37,048 0.5%
BENEFITS FUND $1,751,015 $1,784,854 0.5% $33,839 1.9%
TOTAL INTERNAL SERVICE FUNDS $30,483,083 $17,227,516 4.5% ($13,255,567) (43.5%)
SPECIAL REVENUE FUNDS
TRAFFIC SAFETY $11,561,907 $7,068,069 1.8% ($4,493,838) (38.9%)
LOCAL OPTION GAS TAX $1,150,470 $1,185,470 0.3% $35,000 3.0%
BUILDING FUND $5,629,414 $5,551,214 1.4% ($78,200) (1.4%)
GREEN BUILDING FUND $372,041 $357,041 0.1% ($15,000) (4.0%)
POLICE IMPACT TRUST FUND $365,081 - 0.0% ($365,081) (100.0%)
MOBILITY FUND $3,495,000 - 0.0% ($3,495,000) (100.0%)
UTILITY UNDERGROUNDING FUND $60,000 - 0.0% ($60,000) (100.0%)
PUBLIC ARTS $458,498 $1,242,552 0.3% $784,054 171.0%
COMMUNITY IMPROVEMENTS $286,489 $277,650 0.1% ($8,839) (3.1%)
RECREATION PROGRAM REVENUE $424,316 $425,160 0.1% $844 0.2%
CEMETERY $1,353,195 $539,292 0.1% ($813,903) (60.1%)
TOTAL SPECIAL REVENUE FUNDS $25,156,411 $16,646,448 4.3% ($8,509,963) (33.8%)
CAPITAL IMPROVEMENT PROJECTS
PARKS&RECREATION TRUST FUND $700,523 $2,874,861 0.7% $2,174,338 310.4%
GOLF FUND CIP $6,813,204 $1,250,082 0.3% ($5,563,122) (81.7%)
GENERAL GOVERNMENT CIP $47,090,682 $28,901,107 7.5% ($18,189,575) (38.6%)
GENERAL GOVERNMENT-SURTAX $9,240,440 $6,856,821 1.8% ($2,383,619) (25.8%)
UTILITY(403+404) $85,086,608 $65,799,792 17.2% ($19,286,816) (22.7%)
TOTAL CAPITAL IMPROVEMENT PROJECTS $148,931,457 $105,682,663 27.6% ($43,248,794) (29.0%)
DEBT SERVICE FUNDS
TOTAL DEBT SERVICE FUNDS $12,035,385 $12,854,043 3.4% $818,658 6.8%
TOTAL ADOPTED FOR ALL FUNDS 6453,992,584 $383,482,727 100.0% ($70,509,857) (15.5%)