R24-303 1 RESOLUTION R24-303
2
3 A RESOLUTION OF THE CITY OF BOYNTON BEACH, FLORIDA,
4 AMENDING THE FISCAL YEAR 2023-2024 BUDGET, WHICH
5 WILL ADJUST BUDGETED APPROPRIATIONS AND REVENUE
6 SOURCES AND PROVIDE SPENDING AUTHORITY FOR
7 VARIOUS FUNDS, OPERATING DEPARTMENTS, AND CAPITAL
8 BUDGETS; PROVIDING FOR SEVERABILITY, CONFLICTS, AND
9 AN EFFECTIVE DATE.
10
11
12 WHEREAS, the Fiscal year 2023-24 Budget was adopted on September 27, 2023;
13 and
14 WHEREAS, as part of the annual budget process, the FY2023-24 Adopted Budget
15 for various Operating and Capital Improvement Projects Funds plus related accounts need
16 to be adjusted at the end of the fiscal year; and
17 WHEREAS, staff has been able to identify revenue sources and unspent
18 appropriations that can be reallocated to other accounts, which, under best budgeting
19 practices and governmental accounting standards, these funds should be re-appropriated
20 to provide the continued spending authority for these accounts; and
21 WHEREAS, during FY2023-24, necessary budget modifications have been made in
22 various Operating and Capital Improvement Accounts/Funds (between
23 departments/divisions) for which the City Manager is authorized to approve; and
24 WHEREAS, staff is requesting approval for the budget adjustments made at the Fund level
25 in FY2023-24; and
26 WHEREAS, accordingly staff is requesting Commission approval to amend the FY
27 2023-24 budget as noted specifically on Exhibit A.
28 NOW, THEREFORE, BE IT RESOLVED BY THE CITY COMMISSION OF THE CITY OF
29 BOYNTON BEACH, FLORIDA:
30 Section 1. The foregoing "Whereas" clauses are hereby ratified and confirmed
31 as being true and correct and are hereby made a specific part of this Resolution upon
32 adoption hereof.
33 Section 2. The City Commission hereby approves amending the appropriated
34 FY 2023-2024 budget, which will adjust budgeted appropriations and revenue sources
35 and provide spending authority for various funds, operating departments, and capital
36 budgets as noted in Exhibit A, a copy of which is attached hereto and incorporated herein
37 by reference. The following funds will be amended as follows:
38 a. The General Fund (001) will be amended from $119,116,402 to $125,773,902 as
39 a result of the recognition of ARPA revenues, $6.6M, and to provide
40 appropriations for personnel and operating costs, approved in FY23/24 (see
41 Exhibit A).
42 b. The Community Improvement Fund (122) will be amended from $259,978 to
43 $296,870 due to the appropriation fund balance, which will provide
44 appropriations for Personnel and Vehicle Service needs, approved in FY23/24
45 (see Exhibit A).
46 c. The Materials & Distribution Fund (502) will be amended from $565,273 to
47 $609,273 for recognition of additional fund balance and to provide
48 appropriations for additional personnel costs in FY23/24 (see Exhibit A).
49 d. The Self-Insurance Fund (522) will be amended from $8,140,237 to $9,820,837
50 for the recognition of revenue/fund balance utilization to provide
51 appropriations for the City Clinic and fund the new Benefits Fund (523)
52 approved in FY23/24 (see Exhibit A).
53 Section 3. This Resolution shall become effective immediately upon passage.
54
55
56
57 [Signatures on the following page]
58
59
60 PASSED AND ADOPTED this 19th day of November, 2024.
61 CITY OF BOYNTON BEACH, FLORIDA
62 Y� NO
63 Mayor-Ty Penserga
64 !.
65 Vice Mayor-Aimee Kelley
66
67 Commissioner-Angela Cruz
68 lZ
69 Commissioner - Woodrow L. Hay
70 /
71 Commissioner- Thomas Turkin
72
73 VOTE c0
74 ATTEST:
75
76
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78 Mayle: Diesus, MP A MC Ty ':+' - ga
79 City Cler Ma •r
80 Vc0N eF9,‘�
81 .e...o...f' .,Cyi�' APPROVED AS TO FORM:
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82 (Corporate Seal) $ o:('�+�A� : I,
83 $ i $ 0'S" : $
84 $'i i`' :.\N� 3 .ev00 tAre ai/n4,
85 41-k% F`D���P' Shawna G. Lamb
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86 - City Attorney
CITY OF BOYNTON BEACH
BUDGET AMENDMENT
BUDGET YEAR 2023-2024
GF Attachment
2023/24 2023/24 9/30/2024 9/30/2024 9/30/2024
CURRENT Y-T-D w ENCUMB. DEPARTMENT COMMISSION CITY MGR YE
BUDGET ACTUAL/REVENUE BUDGET TRANSFERS ADMENDMENT AMENDED BUDGET
001-0000-381.01-12 AMERICAN RESCUE PLAN - - 6,657,500 6,657,500
* GENERAL FUND REVENUES 119,116,402 124,909,422 6,657,500 125,773,902
* CITY COMMISSION 392,075 403,389 15,000 0 407,075
* CITY MANAGER 979,785 1,033,517 63,250 - 1,043,035
* CITY HALL/GEN ADMIN 3,879,961 3,633,425 (166,0uu) - 3,771,961
* MARKETING/COMMUNICATIONS 222,537 189,200 0 222,537
" SPECIAL EVENTS 1,189,427 1,192,766 5,600 - 1,195,027
* TOWN SQUARE 4,483,181 4,276,900 0 - 4,483,181
* PUBLIC AFFAIRS 362,721 347,313 0 - 362,721
' DEPT INTERNAL INVESTIGATION 367,330 377,167 12,600 - 379,930
• CITY CLERK 822,367 784,052 0 - 822,367
* FINANCIAL SERVICES 2,116,528 2,184,594 0 79,400 2,195,928
* ITS 3,569,305 3,024,282 0 - 3,569,305
* HUMAN RESOURCES 1,459,136 1,313,324 0 - 1,459,136
* ADA&INCLUSION 8,213 12,611 0 4,500 12,713
* CITY ATTORNEY 1,141,647 1,288,032 111,500 52,350 1,305,497
* UNIFORM SERVICES 21,549,871 21,848,150 455,470 21,893,841
' OFFICE OF THE CHIEF 7,002,058 7,174,025 0 199,450 7,201,508
' SUPPORT SERVICES 15,567,485 16,085,954 0 551,200 16,118,685
• CODE COMPLIANCE - 569 0 -
• FIRE 31,977,908 35,992,036 0 4,074,350 36,052,258
* COMMUNITY STANDARDS 0 0 0 - -
• EMERGENCY MANGEMENT 30,425 24,868 0 - 30,425
* DEVELOPMENT 431,797 374,796 0 - 431,797
* BUILDING 0 0 0 - -
* COMMUNITY STANDARDS 1,461,604 1,401,724 0 - 1,461,604
* ENGINEERING 594,648 709,080 0 157,350 751,998
* PLANNING& ZONING 1,084,945 1,053,525 0 - 1,084,945
• ECONOMIC DE VELOPMENT 546,198 513,056 0 - 546,198
• PUBLIC WORKS 277,059 391,702 0 116,800 393,859
* FACILITIES MANAGEMENT 2,638,865 2,624,997 0 148,400 2,787,265
* STREETS MAINTENANCE 1,812,635 2,009,923 0 346,300 2,158,935
* PARKING SERVICES 791,065 826,410 0 154,400 945,465
* CONSTRUCTION SERVICES 0 11,069 11,550 - 11,550
• LIBRARY 2,690,532 2,581,868 0 - 2,690,532
* SCHOOLHOUSE MUSEUM 265,604 229,720 0 - 265,604
* RECREATION&CULT 750 0 0 0 750
" RECREATION 3,591,207 3,460,633 0 0 3,591,207
• WOMEN"S CLUB 68,500 16,674 0 0 68,500
' ARTS&CULTURAL CENTER 1,023,161 728,438 0 0 1,023,161
* PARKS&GROUNDS 4,715,872 4,623,464 0 317,530 5,033,402
• PARKS MAINT - - 0 0 -
* RESERVES 0 3,408 0 0 -
119,116,402 122,199,119 0 6,657,500 125,773,902
S:\Finance\Budget Amendments and Transfers\FY2024-25\FY2023-24 YE Dept Budget Adjustment\FY2023-24 All Fafidt Department Budget Amendment(Nov 19,2024 Meeting(General Fund Summary-Totals 11/15/2024
CITY OF BOYNTON BEACH Exhibit A
EXPENDITURE&REVENUE AMENDMENTS
FISCAL YEAR 2023-2024
2023/24 CITY MANAGER/COMMISSION 2023/24
CURRENT Budget Adjustment AMENDED
BUDGET Revenue Expenditures BUDGET
General Fund
001-0000-381.01-12 AMERICAN RESCUE PLAN 0 6,657,500 6,657,500
Adopted Fund Total Revenues 119,116,402 6,657,500 125,773,902
001-1410-513.12-10 REGULAR SALARIES/WAGES 1,451,544 71,000 1,522,544
001-1410-513.21-10 EMPLOYER FICA 97,543 8,400 105,943
001-1612-513.12-10 REGULAR SALARIES/WAGES 7,713 4,100 11,813
001-1612-513.21-10 EMPLOYER FICA 500 400 900
001-1910-514.12-10 REGULAR SALARIES/WAGES 592,813 39,500 632,313
001-1910-514.22-40 DEF COMP CONTRIBUTION 24,500 12,850 37,350
001-2110-521.12-10 REGULAR SALARIES/WAGES 10,602,530 308,000 10,910,530
001-2110-521.14-10 OVERTIME 1,200,000 147,470 1,347,470
001-2111-521.14-10 OVERTIME 135,000 47,500 182,500
001-2111-521.46-30 VEHICLE MAINT.-GARAGE 1,015,000 151,950 1,166,950
001-2112-521.12-10 REGULAR SALARIES/WAGES 7,233,490 551,200 7,784,690
001-2210-522.12-10 REGULAR SALARIES/WAGES 16,501,532 2,141,000 18,642,532
001-2210-522.12-20 HOLIDAY PAY 586,539 448,000 1,034,539
001-2210-522.14-10 OVERTIME 500,000 302,000 802,000
001-2210-522.14-20 REIMBURSABLE WAGES 8,000 21,000 29,000
001-2210-522.15-40 INCENTIVE PAY 160,120 34,000 194,120
001-2210-522.21-10 EMPLOYER FICA 1,094,500 402,000 1,496,500
001-2210-522.22-31 FIREFIGHTERS'SUPPL INS 442,764 452,000 894,764
001-2210-522.23-30 HEALTH INSURANCE 1,672,220 137,000 1,809,220
001-2210-522.46-30 VEHICLE MAINT.-GARAGE 800,000 137,350 937,350
001-2413-524.12-10 REGULAR SALARIES/WAGES 360,206 156,000 516,206
001-2413-524.23-34 HSA 3,050 1,000 4,050
001-2413-524.49-17 OTHER CONTRACTUAL SRVS 0 250 250
001-2413-524.52-22 UNIFORMS 1,100 100 1,200
001-2510-539.12-10 REGULAR SALARIES/WAGES 213,271 101,000 314,271
001-2510-539.15-12 CELL PHONE ALLOWANCE 200 150 350
001-2510-539.15-20 CAR ALLOWANCE 500 1,000 1,500
001-2510-539.21-10 EMPLOYER FICA 14,519 9,000 23,519
001-2510-539.22-40 DEE COMP CONTRIBUTION 4,000 500 4,500
001-2510-539.23-10 LIFE INSURANCE 125 100 225
001-2510-539.23-20 DISABILITY INSURANCE 982 1,100 2,082
001-2510-539.23-30 HEALTH INSURANCE 12,212 1,400 13,612
001-2510-539.23-40 DENTAL INSURANCE 590 350 940
001-2510-539.23-50 VISION INSURANCE 69 50 119
001-2510-539.43-10 ELECTRIC SERVICE 3,000 2,000 5,000
001-2510-539.43-20 WATER/SEWER SERVICE 900 150 1,050
001-2511-519.12-10 REGULAR SALARIES/WAGES 687,096 102,000 789,096
001-2511-519.12-20 HOLIDAY PAY 200 500 700
001-2511-519.15-12 CELL PHONE ALLOWANCE 1,162 500 1,662
001-2511-519.21-10 EMPLOYER FICA 46,456 14,000 60,456
001-2511-519.23-10 LIFE INSURANCE 168 50 218
001-2511-519.23-30 HEALTH INSURANCE 95,895 6,000 101,895
001-2511-519.43-10 ELECTRIC SERVICE 3,000 2,000 5,000
001-2511-519.43-20 WATER/SEWER SERVICE 3,600 1,800 5,400
001-2511-519.46-30 VEHICLE MAINT.-GARAGE 47,000 18,500 65,500
001-2511-519.49-41 LICENSES,FEES&PERMITS 0 50 50
001-2511-519.52-24 BLDG SUPPLIES/MATERIALS 114,000 1,500 115,500
001-2511-519.52-27 HARDWARE/TOOLS 3,400 900 4,300
001-2511-519.54-30 TRAINING 4,695 600 5,295
001-2512-541.15-12 CELL PHONE ALLOWANCE 1,475 50 1,525
001-2512-541.15-20 CAR ALLOWANCE 2,400 150 2,550
001-2512-541.23-20 DISABILITY INSURANCE 3,153 100 3,253
001-2512-541.43-10 ELECTRIC SERVICE 3,000 800 3,800
001-2512-541.43-11 STREET LIGHTING 587,000 323,000 910,000
001-2512-541.43-20 WATER/SEWER SERVICE 5,700 2,200 7,900
001-2512-541.46-30 VEHICLE MAINT.-GARAGE 25,000 20,000 45,000
001-2517-545.12-10 REGULAR SALARIES/WAGES 265,246 114,000 379,246
001-2517-545.12-20 HOLIDAY PAY 5,000 2,300 7,300
001-2517-545.14-10 OVERTIME 30,000 14,000 44,000
001-2517-545.15-20 CAR ALLOWANCE 1,700 500 2,200
001-2517-545.21-10 EMPLOYER FICA 20,291 13,000 33,291
001-2517-545.23-30 HEALTH INSURANCE 55,617 9,500 65,117
001-2517-545.23-34 HSA 6,000 600 6,600
001-2517-545.23-40 DENTAL INSURANCE 2,832 400 3,232
001-2517-545.23-50 VISION INSURANCE 333 50 383
001-2517-545.40-12 BUSINESS MEETINGS 0 50 50
001-2730-572.12-10 REGULAR SALARIES/WAGES 1,023,029 110,000 1,133,029
001-2730-572.12-20 HOLIDAY PAY 2,000 2,500 4,500
001-2730-572.14-10 OVERTIME 28,524 51,000 79,524
001-2730-572.21-10 EMPLOYER FICA 71,958 21,000 92,958
001-2730-572.23-10 LIFE INSURANCE 264 50 314
001-2730-572.23-34 HSA 16,500 600 17,100
001-2730-572.43-10 ELECTRIC SERVICE 60,000 33,380 93,380
001-2730-572.43-20 WATER/SEWER SERVICE 370,000 99,000 469,000
Adopted Fund Total Expenses 119,116,402 6,657,500 125,773,902
5.\Finance\Budget Amendments and Transfers\FY2024-25\FY2023-24 YE Dept Budget Adjustment\FY2023-24 OH Funds Department Budget Amendment(Nov 19.2021 Meeting)Gf&Other funds Amend-(At A
CITY OF BOYNTON BEACH Exhibit A
EXPENDITURE&REVENUE AMENDMENTS
FISCAL YEAR 2023-2024
2023/24 CITY MANAGER/COMMISSION 2023/24
CURRENT Budget Adjustment AMENDED
BUDGET Revenue Expenditures BUDGET
Community Improvement Fund
122-0000-389.91-00 FUND BALANCE APPROPRIATED 28,426 36,892 65,318
Adopted Fund Total Revenues 259,978 36,892 296,870
122-2418-554.12-10 REGULAR SALARIES/WAGES 161,283 32,866 194,149
122-2418-554.46-30 VEHICLE MAINT-GARAGE 4,100 4,026 8,126
Adopted Fund Total Expenses 259,978 36,892 296,870
Materials&Distribution Fund
502-0000-389.92-00 NET ASSETS APPROPR -54 44,000 43,946
Adopted Fund Total Revenues 565,273 44,000 609,273
502-1412-513.12-10 REGULAR SALARIES/WAGES 343,199 44,000 387,199
0 0
Adopted Fund Total Expenses 565,273 44,000 609,273
SeIf-Insuance Fund
522-0000-389.92-00 NET ASSETS APPROPR 655,298 1,680,600 2,335,898
Adopted Fund Total Revenues 8,140,237 1,680,600 - 9,820,837
522-1710-519.31-21 CITY CUNIC 794,000 188,000 982,000
522-1710-519.91-23 'TRANSFER TO BENEFITS FUND - 1,492,600 1,492,600
Adopted Fund Total Expenses 8,140,237 1,680,600 9,820,837
5:\Finance\Budget Amendments and Transfers\FY2024-25\FY2023-24 YE Dept Budget Adjustment\F42023-24 AN Funds Department Budget Amendment(Nov 19,2024 MCRIng)GF&Other funds Amend-EA,A