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HomeMy WebLinkAboutDocumentation_Regular_Tab 22_5/8/2025 Agenda Item #22. Regular Council STAFF MEMO Meeting: Regular Council - May 08 2025 Staff Contact: Jeffery Snyder, Finance Director Department: Finance RESOLUTION 09-25, A RESOLUTION OF THE VILLAGE COUNCIL OF THE VILLAGE OF TEQUESTA, FLORIDA, AUTHORIZING AN AMENDMENT TO THE FISCAL YEAR 2024/2025 GENERAL FUND BUDGET, WATER FUND BUDGET, AND SPECIAL LAW ENFORCEMENT TRUST BUDGET; PROVIDING AN EFFECTIVE DATE; AND FOR OTHER PURPOSES. Periodically Staff finds the need to request an amendment to the planned spending budget and increase appropriations, the legal authority to spend public funds. Generally, this is due to new grants awarded to the Village, new plans/improvements to operations, emergencies, or simply costs that were under estimated during the original creation of the budget. The significant increase for budget amendment #1 relates to the IAFF negotiation settlement after the annual budget was adopted ($428,051). Tequesta Police Department ($101,743). Public Works for damaged street light ($10,000). The Water Fund is amending their budget for improvements to the water treatment plant, to cover unanticipated cost increases ($785,000). This document and any attachments may be reproduced upon request in an alternative format by completing our Accessibility Feedback Form, sending an e-mail to the Village Clerk or calling 561- 768-0443. BUDGET INFORMATION: BUDGET AMOUNT AMOUNT AVAILABLE N/A EXPENDITURE AMOUNT: N/A $173397794 FUNDING SOURCES: Additional Revenues & IS THIS A PIGGYBACK: Reserves ❑ Yes 0 N/A DID YOU OBTAIN 3 QUOTES? ❑ Yes 0 N/A COMMENTS/EXPLANATION ON SELECTIONN/A POTENTIAL MOTION / DIRECTION REQUESTED"��� A Please consider adopting resolution 09-25 amending the Fiscal Year 2024/2025 budget. Page 217 of 496 Agenda Item #22. FY2025 Budget Amendment#1 Resolution 09-25 FY 2024-25 BA#1 Attachment A Page 218 of 496 Agenda Item #22. RESOLUTION NO. 09-25 A RESOLUTION OF THE VILLAGE COUNCIL OF THE VILLAGE OF TEQUESTA, FLORIDA, AUTHORIZING AN AMENDMENT TO THE FISCAL YEAR 2024/2025 GENERAL FUND BUDGET, WATER FUND BUDGET, AND SPECIAL LAW ENFORCEMENT TRUST BUDGET; PROVIDING AN EFFECTIVE DATE; AND FOR OTHER PURPOSES. WHEREAS, the Village Council of the Village of Tequesta, Florida has determined that the Budget for Fiscal Year 2024/2025 should be amended; and, WHEREAS, Florida Statutes, Section 166.241(7) provides that the governing body of each municipality at any time within a fiscal year or within 60 days following the end of the fiscal year may amend a budget for that fiscal year as follows: a) Appropriations for expenditures within a fund may be decreased or increased by motion recorded in the minutes if the total appropriation of the fund is not changed. b) The governing body may establish procedures by which the designated budget officer may authorize budget amendments if the total appropriations of the fund is not changed. c) If a budget amendment is required for a purpose not specifically authorized in paragraph(a) or paragraph(b), the budget amendment must be adopted in the same manner as the original budget unless specified in the municipality's charter.; and, WHEREAS, the Village Council adopted the final budget for Fiscal Year 2024/2025 through resolution on September 12, 2024; NOW, THEREFORE, BE IT RESOLVED BY THE VILLAGE COUNCIL OF THE VILLAGE OF TEQUESTA, PALM BEACH COUNTY, FLORIDA, AS FOLLOWS: Section 1 Resolution 09-25, amending the Fiscal Year 2024/2025 Budget is hereby adopted in accordance with the attached"Exhibit A"' Section 2 This Resolution shall become effective immediately upon passage. Page 219 of 496 Agenda Item #22. Exhibit"A" FILENAME: FY i VILLAGE BUDGETAMENDMENT FY 2024-25 Uses Sources •' W11,•lug (A) Police Department-#175 Disaster Overtime-Hurricane Milton $ 23,950 Operations Overtime-FDOT Safety Funds Grant 30,000 VOT Pension Contributions-Public Safety 47,793 State Grants-FDOT Safety Funds Grant 30,000 Interest Revenues 71,743 Tentatively approved BUDGET AMENDMENT TOTAL-DEPT 175: $ 101,743 $ 101,743 Use of General Fund Reserves $ - (B) Fire Department-#192 Regular Salaries and Wages-IAFF Contract Negotiations $ 202,300 Overtime-IAFF Contract Negotiations 33,000 Disaster Overtime-Hurricane Milton 25,000 Payroll Taxes-IAFF Contract Negotiations 49,000 Pension Contributions-IAFF Contract Negotiations 70,000 Pension Contributions-Insurance Premium Taxes 48,751 EMS Transport Fees 150,000 Interest Revenues 50,000 Reduction in Transfers to Capital Projects 228,051 BUDGET AMENDMENT TOTAL-DEPT 192: $ 428,051 $ 428,051 Use of General Fund Reserves $ - (C) Public Works Department-#210 Misc.Projects-Replace Decorative Streetlight Destroyed by 09/10/24 Accident $ 10,000 Insurance Reimbursement-09/10/24 Property Damage 10,000 BUDGET AMENDMENT TOTAL-DEPT 210: $ 10,000 $ 10,000 Use of General Fund Reserves $ - BUDGET AMENDMENT TOTAL-FUND 001: $ 539,794 $ 539,794 Use of General Fund Reserves $ - (A) Water Capital Improvements Department-#412 Improvements Other than Buildings $ 785,000 Unrestricted Net Position 785,000 Tenatively approved Oct 10,2024 BUDGET AMENDMENT TOTAL-DEPT 412: $ 785,000 $ 785,000 Use of Water Fund Reserves $ 785,000 BUDGET AMENDMENT TOTAL-FUND 401: $ 785,000 $ 785,000 Use of Water Fund Reserves $ 785,000 ENFORCEMENT****SPECIAL LAW •.1 (A) Police Department-#171 Marine Unit Operations $ 15,000 Unassigned Fund Balance 15,000 BUDGET AMENDMENT TOTAL-DEPT 171: $ 15,000 $ 15,000 Use of Special Law Enforcement Reserves $ 15,000 BUDGET AMENDMENT TOTAL-FUND 605: $ 15,000 $ 15,000 Use of Special Law Enforcement Reserves $ 15,000 TOTAL/NET****BUDGET AMENDMENT#1 TO BUDGET AMENDMENT#1 GRAND TOTAL/NET INCREASE TO BUDGET $ 1,339,794 $ 1,339,794 Total Use of Reserves 800,000 Page 1 Page 220 of 496