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R26-087 RESOLUTION NO. R26-087 2 A RESOLUTION OF THE CITY COMMISSION OF THE CITY OF BOYNTON 3 BEACH, FLORIDA,APPROVING AN EXPENDITURE AND REVENUE MID- 4 YEAR BUDGET AMENDMENT FOR FISCAL YEAR 2025-2026, 5 ADJUSTING THE GENERAL FUND, TRAFFIC FUND, BUILDING FUND, 6 POLICE IMPACT FEE FUND, CIP GENERAL FUND, GOLF FUND, AND 7 RISK MANAGEMENT FUND;AND FOR ALL OTHER PURPOSES. 8 9 WHEREAS, the Fiscal Year 2025-2026 Budget was adopted by the City Commission by 10 Resolution No. R25-245 on September 18, 2025; and 11 WHEREAS, this mid-year review will address deficits in various accounts; and 12 WHEREAS, staff is requesting Commission approval to amend the Fiscal Year 2025-2026 13 budget as noted specifically on Exhibit A; and 14 WHEREAS, the City Commission, upon the recommendation of staff, has deemed it in the 15 best interests of the City's citizens and residents to approve an Expenditure and Revenue Mid- 16 Year Budget Amendment for Fiscal Year 2025-2026, adjusting the General Fund, Traffic Fund, 17 Building Fund, Police Impact Fee Fund, CIP General Fund, Golf Fund, and Risk Management Fund. 18 19 NOW, THEREFORE, BE IT RESOLVED BY THE CITY COMMISSION OF THE CITY OF BOYNTON 20 BEACH, FLORIDA, THAT: 21 SECTION 1. The foregoing "Whereas" clauses are hereby ratified and confirmed as 22 being true and correct and are hereby made a specific part of this Resolution upon adoption. 23 SECTION 2. The City Commission of the City of Boynton Beach, Florida, does hereby 24 approve an Expenditure and Revenue Mid-Year Budget Amendment for Fiscal Year 2025-2026, 25 adjusting the General Fund, Traffic Fund, Building Fund, Police Impact Fee Fund, CIP General Fund, 26 Golf Fund, and Risk Management Fund, as further detailed in Exhibit A, attached hereto. 27 SECTION 3. This Resolution shall take effect in accordance with the law. 28 [SIGNATURES ON THE FOLLOWING PAGE] 29 RESOLUTION NO. R26-087 30 PASSED AND ADOPTED this p3 day of T—)(R_rQ,, 2026. 31 CITY OF BOYNTON BEACH, FLORIDA 32 YES NO 33 Mayor– Rebecca Shelton ✓ 34 35 Vice-Mayor–Thomas Turkin 1/ 36 37 Commissioner–Angela Cruz ✓ 38 39 Commissioner– Mack McCray t/ 40 V 41 Commissioner–Aimee Kelley 42 43 VOTE 5 -0 44 ATTEST: _it . 45 / /� 46 � li/!!A. 2`o —. 47 Tammy Star ione, CM&-) Rebecca Shelton 48 Interim City Clerk DYN ` Mayor 49 ,'OF P'...... /fr It 50 ' :• SE F•.�� APPROVED AS TO FORM: 51 (Corporate Sea` c'; AL _ 52 INCORPORATED �� 17/13 53 54 '4,1 '••,•1920.,:' k//14 Gf �� Shawna G. Lamb 11% Alb 55 City Attorney CITY OF BOYNTON BEACH Exhibit A EXPENDITURE&REVENUE MID-YEAR BUDGET AMENDMENTS FISCAL YEAR 2025-2026 thru 5/13/2026 2025/26 CITY MANAGER/COMMISSION 2025/26 CURRENT Budget Adjustment AMENDED BUDGET Revenue Exoendkures BUDGET Department Comments- General Fund 001-0000-332.14-00 ICE 287G PROGRAM 0 640,018 640,018 Recognition of additional revenue 001-0000-342.13-00 POLICE SPECIAL DETAIL 800,000 500,000 1,300,000 Recognition of additional revenue 001-0000-342.14-00 POLICE SRVS CONTRACT/CRA 1,213,868 103,403 1,317,271 Per R25-304&NOP Building Build-out 001-0000-369.30-00 SETTLEMENTS 0 1,303,755 1,303,755 PEAS Settlement Adopted Fund Total Revenues 137,732,289 2,547,176 140,279,465 TR2513-Chapel Hill Resurf PH 1&2//TR2614 Traffic Safety Plan 001-1211-512.91-31 TRANSFER TO CAPITAL IMPOV 475,000 1,050,000 1,525,000 CIP //TR26XX PD Paving Proj 001-1216-512.12-10 REGULAR SALARIES/WAGES 404,623 75,305 479,928 Internal Inv. Reclass Investigator from PT to FT PG 21 001-1610-513.12-10 REGULAR SALARIES/WAGES 878,131 34,187 912,318 HR Add 1 Executive Assistant PG 21 001-2110-521.12-10 REGULAR SALARIES/WAGES 12,188,362 - 12,188,362 Police Reclass 1 Major to: 1 Captain&1 Police Officer 001-2110-521.14-10 OVERTIME 900,000 200,000 1,100,000 Police Overtime 001-2110-521.14-20 REIMBURSABLE WAGES 500,000 300,000 800,000 Police Reimbursable Wages 001-2110-521.52-99 MISC SUPPLIES 0 60,000 60,000 Police Cameras per R25-304 001-2110-521.64-02 GENERAL EQUIPMENT 5,000 43,403 48,403 Police NOP Building Build-Out 001-2112-521.52-50 RANGE SUPPLIES 122,000 50,000 172,000 Police Range Supplies 001-2112-521.51-25 COMPUTER EQUIPMENT<$5000 24,400 103,853 128,253 Police Vtechio(Laptops) 001-2112-521.52-20 OPR EQUIPMENT<$5000 70,120 32,691 102,811 Police CDW-G(Printers) 001-2112-521.46-91 SOFTWARE MAINTENANCE 457,484 33,600 491,084 Police Step CG(Cradle Point) 001-2112-521.52-51 LAW ENFORCEMENT SUPPLIES 120,169 289,874 410,043 Police Law Enforcement Supplies 001-2112-521.64-02 GENERAL EQUIPMENT 18,500 30,000 48,500 Police General Equipment 001-2111-521.64-33 VEHICLE PURCHASES 0 100,000 100,000 Police Vehicle Purchases 001-2511-519.12-10 REGULAR SALARIES/WAGES 786,087 34,561 820,648 Facilities Add 1 Building Maitenance Mechanic PG 9 001-2610-571.12-10 REGULAR SALARIES/WAGES 1,720,781 41,043 1,761,824 Library Reclass PT Library Asst to FT Librarian PG 18 001-2730-572.12-10 REGULAR SALARIES/WAGES 1,354,283 68,659 1,422,942 Recreation Add 2 Park Supervisors PG 22 Adopted Fund Total Expenses 137,732,289 2,547,176 140,279,465 Traffic Fund 103-0000-389.91-00 FUND BALANCE APPROPRIATED 1,375,732 288,456 1,664,188 Building Loan Repayment-Building Fund$1.4M per R25-308 Adopted Fund Total Revenues 11,273,451 288,456 11,561,907 103-2110-521.91-49 TRANSFER TO BUILDING FUND 0 288,456 288,456 Building Loan Repayment-Building Fund$1.4M per R25-308 Adopted Fund Total Expenses 11,273,451 288,456 11,561,907 Bulldine Fund 130-0000-381.01-03 TRAFFIC SAFETY FUND 0 288,456 288,456 Traffic Loan Repayment-Building Fund$1.4M per R25-308 130-0000-389.91-00 FUND BALANCE APPROPRIATED 291,996 (274,038) 17,958 Building Adopted Fund Total Revenues 5,614,996 14,418 5,629,414 130-2411-524.12-10 REGULAR SALARIES/WAGES 2,499,615 14,418 2,514,033 Building Reclass PT Develop Svc Assist to FT PG12 Adopted Fund Total Expenses 5,614,996 14,418 5,629,414 5:\Finance\Budget Amendments and Transfers\FY2025-26\Current Year Amendement\FY2025-26 All Funds Department Budget Mid Year Amendment hone 2 2026)v3.xlsxGF&Other Funds Amend-Exh A CITY OF BOYNTON BEACH Exhibit A EXPENDITURE&REVENUE MID-YEAR BUDGET AMENDMENTS FISCAL YEAR 2025-2026 thru 5/13/2026 2025/26 CITY MANAGER/COMMISSION 2025/26 CURRENT Budget Adjustment AMENDED BUDGET Revenue Expenditures BUDGET Department Comments- Police Imoact Fee Fund 142-0000-389.91-00 FUND BALANCE APPROPRIATED (136,919) 365,000 228,081 CIP PD2611-BBPD Public Safety Center Adopted Fund Total Revenues 81 365,000 365,081 142-2112-521.91-31 TRANSFER TO CAPITAL IMPOV 0 365,000 365,000 CIP PD2611-BBPD Public Safety Center Adopted Fund Total Expenses 81 365,000 365,081 CIP-General Fund Federal Grant-Safe Streets and Roads for All(SS4A)TR2614- 302-0000-334.99-00 VARIOUS 3,307,659 216,000 3,523,659 CIP Traffic Safety Plan 302-0000-381.01-42 POLICE IMPACT TRUST FUND - 365,000 365,000 CIP PD2611-BBPD Public Safety Center 302-0000-381.01-01 GENERAL FUND 475,000 1,050,000 1,525,000 CIP TR2513 Chapel Hill Phl&2,TR2614 Traffic Safety Plan Adopted Fund Total Revenues 45,459,682 1,631,000 - 47,090,682 302-4146-521.62-01 BUILDING IMPROVEMENTS 0 365,000 365,000 CIP PD2611-BBPD Public Safety Center 302-4905-541.63-08 STREET IMPROVEMENTS 7,635,361 950,000 8,585,361 CIP TR2513-Chapel Hill Resurf//TR26XX PD Paving Proj 302-4905-541.31-90 OTHER PROFESSIONAL SRVS 0 316,000 316,000 CIP TR2614-Traffic Safety Plan Adopted Fund Total Expenses 45,459,682 1,631,000 47,090,682 Golf 411-0000-389.92-00 NET ASSETS APPROPR 1,346,199 66,947 1,413,146 Adopted Fund Total Revenues 5,163,293 66,947 5,230,240 411-2911-572.12-10 REGULAR SALARIES/WAGES 735,938 66,947 802,885 Add 5.6 FTE's(Multiple reclasses and additions) Adopted Fund Total Expenses 5,163,293 66,947 5,230,240 Risk Management 522-0000-389.92-00 NET ASSETS APPROPR (411,465) 47,006 (364,459) Adopted Fund Total Revenues 7,334,288 47,006 7,381,294 522-1710-519.12-10 REGULAR SALARIES/WAGES 334,809 47,006 381,815 Add 1 Environmental Health&Safety Administrator PG36 Adopted Fund Total Expenses 7,334,288 47,006 7,381,294 S:\Finance\Budget Amendments and Transfers\FY2025-26\Current Year Amendment\FY2025-26 All Funds Department Budget Mld Year Amendment(lune 2 20261 v3.xls5GF&Other Funds Amend-Exh A CITY OF BOYNTON BEACH BUDGET AMENDMENT BUDGET YEAR 2025-2026 GF Attachment 2025/26 2025/26 2025/26 2025/26 2025/26 CURRENT Y-T-D w ENCUMB. DEPARTMENT COMMISSION CITY MGR Mid-Year BUDGET ACTUAL/REVENUE BUDGET TRANSFERS ADMENDMENT AMENDED BUDGET CITY COMMISSION 771,283 547,267 - - 771,28 CITY MANAGER 989,004 910,458 - - 989,00 CITY HALL/GEN ADMIN 3,937,799 2,371,522 - 1,050,000 4,987,79 MARKETING/COMMUNICATIONS 0 3 - - - SPECIAL EVENTS 1,790,515 1,189,117 - - 1,790,51 TOWN SQUARE 4,482,185 1,510,642 - - 4,482,18 PUBLIC AFFAIRS 871,817 419,423 - - 871,81 DEPT INTERNAL INVESTIGATION 667,408 465,742 - 75,305 742,71 REAL ESTATE&SPECIAL PROJECTS 298,249 90,099 - - 298,24 CITY CLERK 891,396 640,133 - - 891,39 FINANCIAL SERVICES 2,297,759 1,762,436 - - 2,297,75 ITS 4,241,958 2,984,071 - - 4,241,95 HUMAN RESOURCES 1,820,216 1,155,928 - 34,187 1,854,40 ADA&INCLUSION - - - CITY ATTORNEY 1,835,374 1,377,409 - - 1,835,37 UNIFORM SERVICES 24,408,421 19,215,860 - 603,403 25,011,82 OFFICE OF THE CHIEF 7,156,608 4,219,565 - 100,000 7,256,60 SUPPORT SERVICES 16,068,362 12,656,807 - 540,018 16,608,38 CODE COMPLIANCE - - - FIRE 38,553,699 26,928,475 - - 38,553,69 COMMUNITY STANDARDS 0 0 - EMERGENCY MANGEMENT 31,069 141 - - 31,06 DEVELOPMENT 349,575 230,459 - - 349,57 COMMUNITY STANDARDS 1,547,348 983,429 - - 1,547,34 ENGINEERING 468,943 293,315 - - 468,94 PLANNING&ZONING 1,299,689 816,654 - - 1,299,68 ECONOMIC DEVELOPMENT 645,239 385,337 - - 645,23 PUBLIC WORKS 300,385 232,100 - - 300,38 FACILITIES MANAGEMENT 3,543,724 2,660,178 - 34,561 3,578,28 STREETS MAINTENANCE 3,432,782 2,289,001 - - 3,432,78 PARKING SERVICES 1,186,825 811,761 - - 1,186,82 CONSTRUCTION SERVICES 1,038,507 616,843 - - 1,038,50 LIBRARY 2,890,064 2,028,122 - 41,043 2,931,10 SCHOOLHOUSE MUSEUM 287,430 164,230 - - 287,43 RECREATION&CULT 527,511 357,606 - - 527,51 RECREATION 3,130,643 1,931,377 - - 3,130,64 WOMEN"S CLUB 107,000 7,565 - - 107,00 ARTS&CULTURAL CENTER 1,039,222 667,118 - - 1,039,22 PARKS&GROUNDS 4,824,280 3,331,035 - 68,659 4,892,93 GENERAL FUND TOTAL BUDGET 137,732,289 96,203,544 - 2,547,176 140,279,46 nance\Budget Amendments and Transfers\FY2025-26\Current Year Amendement\FY2025-26 All Funds Department BudOeDMid Year Amendment(June 2 2026)v3.xlsxGeneral Fund Summary-Totals 5/26/. RESOLUTION NO. R26-088 1 A RESOLUTION OF THE CITY COMMISSION OF THE CITY OF BOYNTON 2 BEACH, FLORIDA, RATIFYING THE SOUTH CENTRAL REGIONAL 3 WASTEWATER TREATMENT AND DISPOSAL BOARD 2026/2027 4 WASTEWATER AND RECLAIM O&M AND CIP BUDGETS;AND FOR ALL 5 OTHER PURPOSES. 6 7 WHEREAS,the South Central Regional Wastewater Treatment and Disposal Board on April 8 25, 2026, by a vote of 5-0, approved and established a Wastewater User Rate at 1.25/1,000 Gal 9 (O&M Rate of $1.17/1,000 Gal and R&R Reserves Rate of $0.08/1,000 Gal) to Delray Beach and 10 Boynton Beach for Fiscal Year 2026/2027; and fund debt service based on ownership; and 11 WHEREAS,the South Central Regional Wastewater Treatment and Disposal Board on April 12 25, 2026, by a vote of 5-0, approved and established a Reclaim User Rate at $0.25/1,000 Gal to 13 consumers Delray Beach, Boynton Beach, and South Central Regional for Fiscal Year 2026/2027; 14 and 15 WHEREAS,the South Central Regional Wastewater Treatment and Disposal Board on April 16 25, 2026, by a vote of 5-0, approved the Capital Improvement Plan; and 17 WHEREAS,the South Central Regional Wastewater Treatment and Disposal Board on April 18 25, 2026, by a vote of 5-0, accepted the 2026/2027 Wastewater and Reclaim O&M budgets; and 19 WHEREAS, the South Central Regional Wastewater Treatment and Disposal Board 20 requires ratification by the City of Boynton Beach; and 21 WHEREAS, the City Commission, upon the recommendation of staff, has deemed it in the 22 best interests of the City's citizens and residents to ratify the South Central Regional Wastewater 23 Treatment and Disposal Board Action of April 25, 2026. 24 25 NOW, THEREFORE, BE IT RESOLVED BY THE CITY COMMISSION OF THE CITY OF BOYNTON 26 BEACH, FLORIDA, THAT: 27 SECTION 1. The foregoing "Whereas" clauses are hereby ratified and confirmed as 28 being true and correct and are hereby made a specific part of this Resolution upon adoption. 29 SECTION 2. The City Commission of the City of Boynton Beach, Florida, does hereby 30 ratify the South Central Regional Wastewater Treatment and Disposal Board annual budget for 31 Fiscal Year 2026-2027, as further detailed in Exhibit A. RESOLUTION NO. R26-088 32 SECTION 3. The City Commission of the City of Boynton Beach, Florida, hereby 33 authorizes the Mayor to execute any ancillary documents as may be necessary to accomplish the 34 purpose of this Resolution. 35 SECTION 4. This Resolution shall take effect in accordance with the law. 36 [SIGNATURES ON THE FOLLOWING PAGE] 37 RESOLUTION NO. R26-088 38 PASSED AND ADOPTED this day of `\Q. 2026. 39 CITY OF BOYNTON BEACH, FLORIDA 40 YES NO 41 Mayor— Rebecca Shelton 42 43 Vice-Mayor—Thomas Turkin 44 45 Commissioner—Angela Cruz 46 47 Commissioner— Mack McCray 48 49 Commissioner—Aimee Kelley 50 51 VOTE 52 ATTEST: 53 54 II///L/.x+1/.3`+ 55 ammy Stanz.•ne, CMC ReLecca Shelton 56 Interim City Clerk Mayor 57 58 APPROVED AS TO FORM: 59 (Corporate Seal) 60 er4 61 �=pVNTQN ,.G��`�‘ 62 %8%.06RgTF•.��`,1i�� Shawna G. Lamb 63 ; EAL YC\i� City Attorney INCORPORATED; i 1920 :' s ik` FLOR �.�� \�P RATIFICATION OF SOUTH CENTRAL REGIONAL WASTEWATER TREATMENT AND DISPOSAL BOARD ACTION OF APRIL 25, 2026 WHEREAS, the South Central Regional Wastewater Treatment and Disposal Board on April 25, 2026, by a vote of 5-0, did give AUTHORIZATION TO ESTABLISH WASTEWATER USER RATE AT 1.25/1,000 GAL (O&M RATE OF $1.17/1,000 GAL AND R&R RESERVES RATE OF $0.08/1.000 GAL) TO DELRAY BEACH AND BOYNTON BEACH FOR FISCAL YEAR 2026/2027;AND FUND DEBT SERVICE BASED ON OWNERSHIP. WHEREAS the South Central Regional Wastewater Treatment and Disposal Board on April 25, 2026, by a vote of 5-0, did give AUTHORIZATION TO ESTABLISH RECLAIM USER RATE AT $0.25/1,000 GAL TO CONSUMERS DELRAY BEACH, BOYNTON BEACH AND SOUTH CENTRAL REGIONAL FOR FISCAL YEAR 2026/2027. WHEREAS the South Central Regional Wastewater Treatment and Disposal Board on April 25, 2026, by a vote of 5-0, did give AUTHORIZATION FOR THE CAPITAL IMPROVEMENT PLAN. WHEREAS the South Central Regional Wastewater Treatment and Disposal Board on April 25, 2026, by a vote of 5-0, ACCEPTED THE 2026/2027 WASTEWATER AND RECLAIM BUDGETS. WHEREAS, said Board action requires ratification by the City of Delray Beach and the City of Boynton Beach. NOW, THEREFORE, the City of Boynton Beach hereby ratifies said Board action independently. The above action is hereby ratified in open session b I- "1 of Boynton Beach this .7n1 day of 3-Lin C- , 2026, by a 5'v vote. Ilk V/V/ CITY OF BOYNTON BEACH By: 7,0TON Mayor/City Manager �� iFoRA•re%\-7 `kI 5 AL•= Attest: C2;Y,r (.1t. v tN poRATED: �oR `City Clerk / I� • 19 f " FLOR�OQ Approved as to form: ado City Attorney South Central Regional Wastewater Treatment and Disposal Board Ps�EW R rR � TS •F .off �� V � far i cc. +� VP" Y � O ti•loos Approved Annual Budget Fiscal Year 2026/2027 Approved Budget - Fiscal Year 2026/2027 Introduction Brief Explanation of Funds ii Budget Summary 1 Wastewater Fund 2 Reclaimed Water Fund 3 Repairs & Replacement Fund 4 Capital Projects Fund 5 (z) Organizational Chart 6 Salary Ranges 7 O ^A R . ...., .� 4:1 111110 0J • Introduction The South Central Regional Wastewater Treatment and Disposal Board (the "Board") was established by an interlocal agreement as a joint venture between the Cities of Boynton Beach, Florida and Delray Beach, Florida (the "Cities") on December 26, 1974. The Board was established as an Independent Special District pursuant to Section 163.01 of the Florida Statutes and the Florida Interlocal Cooperation Act of 1969. The agreement created a legal entity which provides wastewater treatment and disposal services to the South Central region of Palm Beach County without regard to political or governmental boundaries. The Board is governed by a body composed of the Commission members from each City. The Board has the authority to accept and disburse funds, transact business, and enter into contracts for budgeted items. In addition, the Board has the authority, subject to approval by a majority vote of each City Commission before becoming effective, to adopt an annual budget, establish rates and charges for operations, maintenance, expansions and construction, and authorize the return of any excess funds or levy additional charges for deficits of the Board to the respective cities. This budget outlines the financial plan for the Board. The primary purpose of this budget is to establish an effective framework for income and spending. It covers the period from October 1. 2026, to September 30, 2027, and encompasses all key areas of expenditure, including personnel, operating costs, capital outlay, and debt service. We are projecting revenues of $12,368,881 and total expenditures of $13,564,020. To balance the budget, we applied prior year excess funds in the amount of $393,570 as well as $801,569 of unassigned reserved fund balance. This budget reflects our commitment to processing the cities' wastewater in an efficient and environmentally sensitive manner. The following sections provide a more detailed breakdown of each budget category and the rationale behind our spending decisions. i Brief Explanation of Funds Wastewater Fund (001) This fund is the primary operating fund of the Board. It is used to account for all financial resources, including Debt Service. Revenue is derived primarily from charges billed to each City (Boynton Beach and Delray Beach), based on each City's flow for the month. At the end of the fiscal year any excess or deficiency of program revenue over operational expenses is calculated. The excess or deficiency is shared proportionately based on each City's annual flow. Based on an average flow of 17.53 million gallons daily (MGD), the approved rate per thousand gallons is $1.17. Reclaimed Water Fund (002) The Reclaimed Water Fund is the secondary operating fund of the Board. It is used to account for a portion of financial resources, mainly composed of 25% of base salaries. Like Fund 001, revenue is derived from charges billed to each City based on flows for the month. Additionally, the Wastewater Fund provides revenue on a monthly basis in the form of an operating transfer based on flows for irrigation and injection wells #1 and #2. The approved rate per thousand gallons is $0.25. Unassigned Reserves: $ 2,407,809 Repair & Replacement Fund (101) This fund accounts for the financial resources to be used for the repair and replacement of equipment and major infrastructure. Revenue is derived from charges billed to each City based on each City's flow for the month. The approved rate per thousand gallons is $0.08. Restricted Reserves: $1,064,797 Capital Projects Fund (301) This fund accounts for the financial resources to be used for the acquisition or construction of assets for specific projects. The cost is shared evenly, 50/50, by each city as per the Interlocal Agreement. Restricted Reserves: $1,442,016 Total Reserves as of 10/01/25: $4,914,622 ii South Central Regional Wastewater Treatment & Disposal Board Approved Budget - Summary Fiscal Year 2026/2027 FUNDS RECLAIMED REPAIR & CAPITAL DESCRIPTION WASTEWATER WATER REPLACEMENT PROJECTS ALL FUNDS Shared Revenues: Boynton Beach $600,000 $0 $0 $688,279 $1,288,279 Delray Beach $600,000 $0 $0 $688,279 $1,288,279 Commodity/Service Charges $7,500,000 $705,640 $513,789 $0 $8,719,429 Land Lease $92,000 $0 $0 $0 $92,000 Other Income $24,384 $0 $36,211 $0 $60,595 Operating Transfers In $0 $920,300 $0 $0 $920,300 TOTAL REVENUES $8,816,384 $1,625,940 $550,000 $1,376,558 $12,368,881 Fund Balance - Use of Reserves $801,569 $0 $0 $0 $801,569 TOTAL REVENUES& USE OF FUND BALANCE $9,617,953 $1,625,940 $550,000 $1,376,558 $13,170,450 EXPENDITURES Personnel $2,305,855 $429,600 $0 $0 $2,735,455 Operating Costs $5,563,422 $1,196,340 $0 $0 $6,759,762 Capital Improvements/Repairs & Replacement $0 $0 $550,000 $1,376,558 $1,926,558 Debt Service $1,221,946 $0 $0 $0 $1,221,946 Operating Transfers Out $920,300 $0 $0 $0 $920,300 TOTAL EXPENDITURES $10,011,523 $1,625,940 $550,000 $1,376,558 $13,564,020 Excess Revenue (FY2025) ($393,570) $0 $0 $0 ($393,570) TOTAL EXPENDITURES LESS EXCESS REVENUES $9,617,953 $1,625,940 $550,000 $1,376,558 $13,170,450 Approved Service Rates per 1,000 gal $1.17 $0.25 $0.08 n/a Approved Budget FY2026 $9,695,525 $1,532,472 $550,000 $1,200,000 $12,977,997 $ change $315,998 $93,468 $0 $176,558 $586,024 %change 3.26% 6.10% 0.00% 14.71% 4.52% 1 South Central Regional Wastewater Treatment & Disposal Board Approved Wastewater Budget Fiscal Year 2027 Summary FY2025 FY2026 FY2027 variance Actual Budget Approved dollar % Revenues Shared Revenues $1,200,000 $1,200,000 $1,200,000 $0 0.0% Service Charges $7,216,451 $7,500,000 $7,500,000 $0 0.0% Interest Earnings $27,776 $27,062 $24,384 ($2,678) -10% Lease - Cell Tower $91,984 $95,000 $92,000 ($3,000) -3.2% Retirement Plan Forfeitures $15,543 $0 $0 $0 0.0% Miscellaneous Revenue $7,482 $0 $0 $0 0.0% Total Revenues $8,559,236 $8,822,062 $8,816,384 ($5,678) -0.1% Expenditures(by department) Administration $1,122,168 $1,230,545 $1,252,133 $21,588 1.8% Laboratory $257,504 $270,990 $292,998 $22,008 8.1% Maintenance $1,166,655 $927,814 $900,356 ($27,457) -3.0% Operations $4,392,623 $5,205,181 $5,423,790 $218,609 4.2% Debt Service $1,225,716 $1,221,745 $1,221,946 $201 0.0% Operating Transfer - Reclaimed $600,387 $839,250 $920,300 $81,050 9.7% Total Expenditures $8,765,053 $9,695,525 $10,011,523 $315,998 3.26% Excess Revenues/(Expenditures) ($205,816) ($873,463) ($1,195,139) Other Funding Sources or Uses Excess Revenue $0 $0 $393,570 *Unassigned Fund Balance $205,816 $873,463 $801,569 Excess Revenues/(Expenditures) $0 $0 $0 7 South Central Regional Wastewater Treatment & Disposal Board Approved Reclaimed Water Budget Fiscal Year 2027 FY2025 FY2026 FY2027 variance Actual Approved Approved dollar % Revenues Service Charges $730,037 $693,222 $705,640 $12,418 2% Operating Transfer - Wastewater $600,387 $839,250 $920,300 $81,050 10% Total Revenues $1,330,423 $1,532,472 $1,625,940 $93,468 6% Expenditures (by department) Administration $73,843 $80,227 $82,239 $2,012 3% Laboratory $52,015 $54,485 $56,353 $1,869 3% Maintenance $120,182 $179,116 $164,872 ($14,244) -8% Operations $943,717 $1,218,645 $1,322,475 $103,830 9% Total Expenditures $1,189,758 $1,532,472 $1,625,940 $93,468 6% Excess Revenues/(Expenditures) $140,666 $0 $0 3 South Central Regional Wastewater Treatment & Disposal Board Approved Repair & Replacement Budget Fiscal Year 2027 Actual Approved Approved FY2025 FY2026 FY2027 variance Revenues Service Charges - Boynton $245,221 $272,739 $284,331 4% $11,591 Service Charges - Delray $197,894 $205,751 $229,458 12% $23,707 Interest Earnings $41,446 $71,510 $36,211 -49% ($35,299) Total Revenues $484,561 $550,000 $550,000 0% $0 Expenditures Improvements Building & Grounds $112,458 $50,000 $50,000 0% $0 Reclaim Equipment $157,513 $150,000 $150,000 0% $0 Wastewater Equipment $294,741 $350,000 $350,000 0% $0 Total Expenditures $564,712 $550,000 $550,000 0% $0 Excess Revenues/(Expenditures) ($80,151) $0 $0 4 South Central Regional Wastewater Treatment & Disposal Board Approved Capital Project Budget Fiscal Year 2027 FY2025 FY2026 FY2027 Actual Approved Approved Revenues Shared Contributions: Boynton Beach $750,000 $600,000 $688,279 Delray Beach $750,000 $600,000 $688,279 Interest Earnings $0 $0 $0 Operating Transfer In - R&R Fund $0 $0 $0 Total Revenues $1,500,000 $1,200,000 $1,376,558 Expenditures Gravity Belt Thickener $881,800 $0 $1,200,000 Clarifiers #1, #2 and #3 $0 $621,062 $0 Solid Waste Authority Upgrades $0 $578,938 $176,558 Deep Injection Well #2 $508,689 $0 $0 Deep Injection Well #2 - Pipeline $2,680 $0 $0 Centrifuge #4 $20,000 $0 $0 Anaerobic Digestion $31,964 $0 $0 FPL Non-Dedicated Line $2,176 $0 $0 Total Expenditures $1,447,309 $1,200,000 $1,376,558 Excess Revenues/(Expenditures) $52,691 $0 $0 Other Funding Sources Tfr of Excess $0 $0 $0 Restricted Fund Balance ($52,691) $0 $0 Excess Revenues/(Expenditures) $0 $0 $0 c South Central Wastewater Treatment and Disposal Board (Delray Beach (5)/Boynton Beach (5) I I i I 1 *Attorney *Engineer Director Committee *Independent • Member (2) Auditor Executive 1_ Purchasing Assistant Agent (PT) Lab QC Chief of Chief of *Finance *Info Tech Coordinator Maintenance Operations Administrator Administrator LabShift Lead Electrician Technician Operator (4) Lead Mechanic Operator (7) Mechanic (4) Management 1.0 Administration 1.5 Laboratory 2.0 Maintenance 7.0 Operations 12.0 Subtotal 22:5 Committee 2.0 Contractual(*) 5.0 Total 30.5 A Salary Ranges Fiscal Year 2027 2025 PEPIE* Salary Survey FY2027 Positions Minimum Midpoint Maximum Approved Director $125,123 $165,138 $204,886 $171,558 Executive Assistant $55,790 $71,674 $87,557 $71,888 r. Purchasing Agent (Part-time) $36,802 $48,747 $60,538 $44,709 1 Lab QC Coordinator $68,157 $87,387 $106,617 $90,440 a - J 1 Lab Technician $68,157 $87,387 $106,617 $73,612 1 Chief of Maintenance $64,446 $82,766 $101,086 $80,262 a� c 1 Electrician $56,413 $70,929 $85,446 $71,585 1 Lead Mechanic $46,277 $58,852 $71,427 $58,221 4 Mechanic $46,277 $58,852 $71,427 $221,421 1 Chief of Operations $76,490 $98,709 $120,928 $95,790 c __ E 4 Shift Lead Operator/A Class $58,309 $73,864 $89,419 $296,104 a O 7 Operator: B & C Class $50,210 $63,876 $77,541 $442,234 1121 $1,717,824 *Public Employee Personnel Information Exchange Florida Public Human Resources Association https://www.fphra.org/ 7