HomeMy WebLinkAbout2025 11 10 Consent 300 - Resolution 2025-21 Final Budget AmendmentCONSENT AGENDA ITEM 300
CITY COMMISSION AGENDA | NOVEMBER 10, 2025 REGULAR MEETING
TITLE
Approval of Resolution 2025-21: Final Budget Amendment
SUMMARY
The City Manager is requesting that the City Commission consider the approval of
Resolution 2025-21 amending the Fiscal Year 2024-2025 Budget.
The City Charter provides the Commission may amend the budget by resolution. Only those
funds requiring budget adjustments are included therein. The agenda item is needed to
amend the budget for those funds which vary from the originally adopted budget.
The majority of the amendments are necessary for one of the following reasons:
accrual of revenues and expenses in the appropriate fiscal year
variations between budgeted (estimated) and actual revenues and expenditures
2024-2025 agenda items with fiscal impact
Part of the normal course of operations at fiscal year-end is the accrual of revenues and
expenses. The accruals are necessary for aligning revenues and expenses with the fiscal
period to which they relate. It is also typical for some variances between actual and
budgeted expenses and revenues to require budget adjustments. Furthermore, over the
course of the fiscal year various agenda items are approved by the Commission. In some
cases, those approved agenda items lack specific language to amend the expenditure
budget or the appropriation to or from fund balance. This resolution formalizes the fiscal
impact of those actions.
Shown in Attachment 1 are the final budgeted fund balances for all funds requiring
amendment for the 2024-2025 fiscal year. Please note these are budgeted figures only, not
to be confused with audited financial statements which will be available by the end of
March 2026. State statute requires that the final budget amendment be formalized by
November 29, 2025 [Section 166.241 F.S.].
FUNDING SOURCE
RECOMMENDATION
Staff recommends the Commission approve Resolution 2025-21, the Fiscal Year 2025
Final Budget Amendment, as presented.
5
City of Winter Springs
Resolution 2025-21
Page 1 of 2
RESOLUTION 2025-21
A RESOLUTION OF THE CITY COMMISSION OF THE CITY OF
WINTER SPRINGS FLORIDA, AMENDING THE FISCAL YEAR
2024-2025 BUDGET; PROVIDING FOR SEVERABILITY,
REPEAL OF PRIOR INCONSISTENT RESOLUTIONS, AND AN
EFFECTIVE DATE.
WHEREAS, Section 7.05 of the City Charter provides that the annual City budget
may be amended by Resolution duly adopted by the Commission; and
WHEREAS, the City Commission of the City of Winter Springs deems that this
Resolution is in the best interests of the public health, safety, and welfare of the citizens of
Winter Springs.
NOW, THEREFORE, BE IT RESOLVED BY THE CITY COMMISSION
OF THE CITY OF WINTER SPRINGS, SEMINOLE COUNTY, FLORIDA, AS
FOLLOWS:
Section 1. Incorporation of Recitals. The foregoing recitals are deemed true and
correct and are hereby fully incorporated by this reference.
Section 2. That the Fiscal Year 2024-2025 City Budgets are amended as provided in
Attachment 1 hereto.
Section 3. Repeal of Prior Inconsistent Resolutions. All prior resolutions or parts
of resolutions in conflict herewith are hereby repealed to the extent of the conflict.
Section 4. Severability. If any section, subsection, sentence, clause, phrase, word,
or portion of this Resolution is for any reason held invalid or unconstitutional by any court
of competent jurisdiction, such portion shall be deemed a separate, distinct and independent
provision and such holding shall not affect the validity of the remaining portion hereto.
Section 5. Effective Date. This Resolution shall become effective immediately upon
adoption by the City Commission of the City of Winter Springs, Florida.
RESOLVED by the City Commission of the City of Winter Springs, Florida, in a
regular meeting assembled on the 10th day of November, 2025.
ATTEST:
__________________________________________
KEVIN McCANN, Mayor
6
City of Winter Springs
Resolution 2025-21
Page 2 of 2
_____________________________________
CHRISTIAN GOWAN, City Clerk
Approved as to legal form and sufficiency for
the City of Winter Springs only:
_____________________________________
ANTHONY A. GARGANESE, City Attorney
7
Attachment 1 - Budget Amendment Detail
Resolution 2025-21
General Fund
Funds not included in this summary do not require a budget amendment
HELPFUL TOOLS: Fiscal Year 2024-2025 Original Budget as approved by City Commission on 9/23/24 Public Hearing 401.
Difference in Beg
Fund Bal
Projected to
Actual
Actual Beg Fund
Balance
General Fund #001:
As approved by City Commission on 9/23/24. Public Hearing Item 401:
10/1/24 Budgeted Beginning Fund Balance $9,085,506 $2,832,135 $11,917,641
FY 2025 Budgeted Appropriation TO (FROM ) Fund Balance ($2,034,400)
9/30/25 Budgeted Ending Fund Balance $7,051,106
Amendments to be approved tonight to Original FY 2024-2025 Budget (as approved on 09/23/24):
Difference in Beginning Fund Balance FROM projected to actual as shown in 9/30/24 Year-End Financials $2,832,135
Revenue Neutral:
Grants/Donations:
FDLE Jag Grant (21) $17,227 Res 2025-06
Increase Machinery & Equipment (21) ($17,227) Res 2025-06
FMIT Safety Grant (21) $6,000 Res 2025-06
Increase Small Tools (21) ($6,000) Res 2025-06
Energy Efficiency Grant Voucher Program (00) $74,520 Res 2025-06
AC Replacements Approved by Voucher Program Consent 305 10.28.24 (16) ($74,520) Res 2025-06
Increase Gen Fund Revenues (Electricity Utility Tax (00), Investment Earnings (00), Auction Proceeds (00), and Street Lighting (41) $1,000,000
Increase Transfer to Stormwater from General Fund (19) ($1,000,000)
$0
Community Events:
Recognize revenue budget - Winter Wonderland $22,020 Res 2025-06
Establish expenditure budget - Winter Wonderland (7400) ($22,020) Res 2025-06
Recognize revenue budget - Hometown Harvest $16,500 Res 2025-06
Establish expenditure budget - Hometown Harvest (7400) ($16,500) Res 2025-06
Recognize revenue budget - Celebration of Freedom $47,640 Res 2025-06
Establish expenditure budget - Celebration of Freedom (7400) ($47,640) Res 2025-06
Recognize revenue budget - Spring Festival $5,220 Res 2025-01
Establish expenditure budget - Spring Festival (7400) ($5,220) Res 2025-01
$0
Inter-departmental transfers:
Other:
Inter-departmental transfer FROM Dep't 15 (1520) Comm Dev - Vehicle Replacement ($52,000) Res 2025-06
Inter-departmental transfer FROM Dep't 16 (1935) Facilities - Vehicle Replacement ($50,000) Res 2025-06
Inter-departmental transfer FROM Dep't 72 Parks - Vehicle Replacement ($50,000) Res 2025-06
Inter-departmental transfer TO Dep't 41 Public Works - Vehicle Replacement (4110) Adjusted after fleet review $152,000 Res 2025-06
Inter-departmental transferTO Dep't 12 Exec & Leg - Y/E Compliance (1200)$25,000
Inter-departmental transfer FROM Dep't 13 Finance - Y/E Compliance (1300) ($80,000)
Inter-departmental transfer TO Dep't 13 Finance - Y/E Compliance (1360) $40,000
Inter-departmental transfer FROM Dep't 15 Devo Svcs - Y/E Compliance (1500-1530)($650,000)
Inter-departmental transfer FROM Dep't 16 Info Svcs - Y/E Compliance (1315-1935)($476,000)
Inter-departmental transfer TO Dep't 19 Gen Gov't - Y/E Compliance (1400-1900)$2,100,000
Inter-departmental transfer FROM Dep't 21 PD - Y/E Compliance (2100-2140) ($660,000)
Inter-departmental transfer FROM Dep't 41 Public Works - Y/E Compliance (1940-4110)($224,000)
Inter-departmental transfer FROM Dep't 72 Parks - Y/E Compliance (7200-7250)($75,000)
$0
Fiscal Year 2024 Purchase Order/Budget Rollovers:
Increase Parks Consulting Rollover PO for CWP Master Plan (72) ($123,324) Res 2025-01
Increase Gen Government (19) /Finance (13) Consulting Rollover PO for Hurricane Ian Closeout ($40,000) Res 2025-01
($163,324)
Revisions to Original Budgeted Appropriation TO (FROM ) Fund Balance ($163,324)
REVISED 9/30/25 Budgeted Ending Fund Balance $9,719,917
FY 24 Mid-Year Budget Amendment
Attachment 1 8
Attachment 1 - Budget Amendment Detail
Resolution 2025-21
Other Governmental Funds
Difference in Beg
Fund Bal Projected
to Actual
Actual Beg Fund
Balance
Police Education Fund #101
As approved by City Commission on 9/23/24. Public Hearing Item 401:
10/1/24 Budgeted Beginning Fund Balance $17,567 $12,295 $29,862
FY 2025 Budgeted Appropriation TO (FROM ) Fund Balance ($2,240)
9/30/25 Budgeted Ending Fund Balance $15,327
Amendments to be approved tonight to Original FY 2024-2025 Budget (as approved on 09/23/24):
Difference in Beginning Fund Balance FROM projected to actual as shown in 9/30/24 Year-End Financials $12,295
Traffic Revenue $24,974 Res 2025-06
Revisions to Original Budgeted Appropriation TO (FROM) Fund Balance $37,269
REVISED 9/30/25 Budgeted Ending Fund Balance $52,596
Special Law Enforcement Fund - Local #102
As approved by City Commission on 9/23/24. Public Hearing Item 401:
10/1/24 Budgeted Beginning Fund Balance $26,157 $8,487 $34,644
FY 2025 Budgeted Appropriation TO (FROM ) Fund Balance ($13,130)
9/30/25 Budgeted Ending Fund Balance $13,027
Amendments to be approved tonight to Original FY 2024-2025 Budget (as approved on 09/23/24):
Difference in Beginning Fund Balance FROM projected to actual as shown in 9/30/24 Year-End Financials $8,487
Increase in Confiscation Revenue $8,108 Res 2025-06
Revisions to Original Budgeted Appropriation TO (FROM) Fund Balance $16,595
REVISED 9/30/25 Budgeted Ending Fund Balance $29,622
Road Improvement (Infrastructure Surtax)Fund #121
As approved by City Commission on 9/23/24. Public Hearing Item 401:
10/1/24 Budgeted Beginning Fund Balance $8,098,998 $1,740,385 $9,839,383
FY 2025 Budgeted Appropriation TO (FROM ) Fund Balance ($2,675,000)
9/30/25 Budgeted Ending Fund Balance $5,423,998
Amendments to be approved tonight to Original FY 2024-2025 Budget (as approved on 09/23/24):
Difference in Beginning Fund Balance FROM projected to actual as shown in 9/30/24 Year-End Financials $1,740,385
Discretionary Sales Surtax Revenue 3rd Gen (Additional Over Budgeted Amount - Real)$370,000 Res 2025-06
Discretionary Sales Surtax Revenue 4th Gen (Not Budgeted at time of Adoption - Real)$708,000 Res 2025-06
Discretionary Sales Surtax Revenue 4th Gen (Not Budgeted at time of Adoption -Estimated)$892,000 Res 2025-06
Federal Grant Revenue (NRCS - Creek Sediment and Debris Removal)$459,202 Res 2025-06
Rollover PO for Stormwater Improvement Program - Kimley Horn Tasks 1-5 - (Reg 502 2.26.24, Reg 500 6.24.24)($662,000)Res 2025-06
Federal Grant Revenue (NRCS - Moss Park Creek Bank Stabilization)$571,965 Res 2025-06
Federal Grant Revenue (NRCS - Creek Sediment and Debris Removal) Reclass Revenue to Stormwater Fund ($459,202)
NRCS - Creek Sediment and Debris Removal Hurricane Ian Projects Reclass Expenditures to Stormwater Fund $612,270
NRCS - Creek Sediment and Debris Removal Hurricane Milton Projects Reclass Expenditures to Stormwater Fund $394,499
Revisions to Original Budgeted Appropriation TO (FROM) Fund Balance $4,627,119
REVISED 9/30/25 Budgeted Ending Fund Balance $10,051,117
Solid Waste/Recycling Fund #130
As approved by City Commission on 9/23/24. Public Hearing Item 401:
10/1/24 Budgeted Beginning Fund Balance $1,902,187 ($38,929)$1,863,258
FY 2025 Budgeted Appropriation TO (FROM ) Fund Balance $18,678
9/30/25 Budgeted Ending Fund Balance $1,920,865
Amendments to be approved tonight to Original FY 2024-2025 Budget (as approved on 09/23/24):
Difference in Beginning Fund Balance FROM projected to actual as shown in 9/30/24 Year-End Financials ($38,929)
Increase consulting storm reserve ($30,000) Res 2025-01
Increase emergency / recovery services ($400,000) Res 2025-01
HELPFUL TOOLS: Fiscal Year 2024-2025 Original Budget as approved by City Commission on 9/23/24 Public Hearing 401.
FY 24 Mid-Year Budget Amendment
Attachment 1 9
Attachment 1 - Budget Amendment Detail
Resolution 2025-21
Other Governmental Funds
Difference in Beg
Fund Bal Projected
to Actual
Actual Beg Fund
BalanceHELPFUL TOOLS: Fiscal Year 2024-2025 Original Budget as approved by City Commission on 9/23/24 Public Hearing 401.
Increase in Solid Waste Revenue $115,000
Increase in Disposal Landfill ($115,000)
Revisions to Original Budgeted Appropriation TO (FROM) Fund Balance ($468,929)
REVISED 9/30/25 Budgeted Ending Fund Balance $1,451,936
TLBD Maintenance Fund #160
As approved by City Commission on 9/23/24. Public Hearing Item 401:
10/1/24 Budgeted Beginning Fund Balance $83,343 $252,754 $336,097
FY 2025 Budgeted Appropriation TO (FROM ) Fund Balance ($82,504)
9/30/25 Budgeted Ending Fund Balance $839
Amendments to be approved tonight to Original FY 2024-2025 Budget (as approved on 09/23/24):
Difference in Beginning Fund Balance FROM projected to actual as shown in 9/30/24 Year-End Financials $252,754
Increase Insurance Settlement Proceeds $43,443 Res. 2025-01
Increase CIP, Project delayed due to Hurricane Milton (Rollover PO)($200,000)Res. 2025-01
Increase Insurance Settlement Proceeds $4,980 Res 2025-06
Increase CIP , North Fountain Repair ($45,000)Res 2025-06
Revisions to Original Budgeted Appropriation TO (FROM) Fund Balance $56,177
REVISED 9/30/25 Budgeted Ending Fund Balance $57,016
Oak Forest Maintenance Fund #161
As approved by City Commission on 9/23/24. Public Hearing Item 401:
10/1/24 Budgeted Beginning Fund Balance $81,175 $21,893 $103,068
FY 2025 Budgeted Appropriation TO (FROM ) Fund Balance ($24,003)
9/30/25 Budgeted Ending Fund Balance $57,172
Amendments to be approved tonight to Original FY 2024-2025 Budget (as approved on 09/23/24):
Difference in Beginning Fund Balance FROM projected to actual as shown in 9/30/24 Year-End Financials $21,893
Increase Contract/Administrative for Assessment District Rate Study ($16,000)Res 2025-06
Revisions to Original Budgeted Appropriation TO (FROM) Fund Balance $5,893
REVISED 9/30/25 Budgeted Ending Fund Balance $63,065
Sewer Plant Replacement (ARPA/SRFL) Fund #180 (Fund Established 9/13/2021 with Resolution 2021-24)
As approved by City Commission on 9/23/24. Public Hearing Item 401:
10/1/24 Budgeted Beginning Fund Balance $1,101,327 $619,525 $1,720,852
FY 2025 Budgeted Appropriation TO (FROM ) Fund Balance $22,000
9/30/25 Budgeted Ending Fund Balance $1,123,327
Amendments to be approved tonight to Original FY 2024-2025 Budget (as approved on 09/23/24):
Difference in Beginning Fund Balance FROM projected to actual as shown in 9/30/24 Year-End Financials $619,525
Increase CIP Budget, Approved 09.23.24 Item 500 (Rollover PO) for Lift Station 7W Construction (4,044,327) Res 2025-01
Increase Recognition of ARPA Revenue from Deferred Revenue as Spent $4,044,327 Res 2025-01
Increase CIP Budget, Approved 12.11.23 Item 500 Budget (Rollover PO) for Waste Water Treatment Plant Design ($3,700,000)Res 2025-01
Increase Recognition of ARPA Revenue from Deferred Revenue as Spent $3,700,000 Res 2025-01
Revisions to Original Budgeted Appropriation TO (FROM) Fund Balance $619,525
REVISED 9/30/25 Budgeted Ending Fund Balance $1,742,852
1999/2011 Debt Service Fund #202
As approved by City Commission on 9/23/24. Public Hearing Item 401:
10/1/24 Budgeted Beginning Fund Balance $1,333,463 $2,556 $1,336,019
FY 2025 Budgeted Appropriation TO (FROM ) Fund Balance ($42,505)
9/30/25 Budgeted Ending Fund Balance $1,290,958
Amendments to be approved tonight to Original FY 2024-2025 Budget (as approved on 09/23/24):
Difference in Beginning Fund Balance FROM projected to actual as shown in 9/30/24 Year-End Financials $2,556
Increase in Consulting for Arbitrage Calculation Due FY25 by PFM ($1,000)Res 2025-06
FY 24 Mid-Year Budget Amendment
Attachment 1 10
Attachment 1 - Budget Amendment Detail
Resolution 2025-21
Other Governmental Funds
Difference in Beg
Fund Bal Projected
to Actual
Actual Beg Fund
BalanceHELPFUL TOOLS: Fiscal Year 2024-2025 Original Budget as approved by City Commission on 9/23/24 Public Hearing 401.
Revisions to Original Budgeted Appropriation TO (FROM) Fund Balance $1,556
REVISED 9/30/24 Budgeted Ending Fund Balance $1,292,514
Special Assessment TLBD I Debt Service Fund #261
As approved by City Commission on 9/23/24. Public Hearing Item 401:
10/1/24 Budgeted Beginning Fund Balance $31,512 $2,120 $33,632
FY 2025 Budgeted Appropriation TO (FROM ) Fund Balance $284
9/30/25 Budgeted Ending Fund Balance $31,796
Amendments to be approved tonight to Original FY 2024-2025 Budget (as approved on 09/23/24):
Difference in Beginning Fund Balance FROM projected to actual as shown in 9/30/24 Year-End Financials $2,120
Increase in NBS fees for new contract ($151)
Increase in Capital Assessement Revenue $151
Revisions to Original Budgeted Appropriation TO (FROM) Fund Balance $2,120
REVISED 9/30/24 Budgeted Ending Fund Balance $33,916
Public Facilities Capital Project Fund #303
As approved by City Commission on 9/23/24. Public Hearing Item 401:
10/1/24 Budgeted Beginning Fund Balance $1,713,291 $792,375 $2,505,666
FY 2025 Budgeted Appropriation TO (FROM ) Fund Balance ($1,426,000)
9/30/25 Budgeted Ending Fund Balance $287,291
Amendments to be approved tonight to Original FY 2024-2025 Budget (as approved on 09/23/24):
Difference in Beginning Fund Balance FROM projected to actual as shown in 9/30/24 Year-End Financials $792,375
Transfer in from General Fund (19) for HMGP / HMGMP Grant Projects (Police Safe Room, PW Generator) $1,500,000
Revisions to Original Budgeted Appropriation TO (FROM) Fund Balance $2,292,375
REVISED 9/30/25 Budgeted Ending Fund Balance $2,579,666
FY 24 Mid-Year Budget Amendment
Attachment 1 11
Attachment 1 - Budget Amendment Detail
Resolution 2025-21
Enterprise Funds
Net Capital,
Restricted, NPL
Difference in Beg
Fund Bal -
Projected to
Actual
Actual Ending
Fund Equity
Water & Sewer Operating Fund #410
As approved by City Commission on 9/23/24. Public Hearing Item 401:
10/1/24 Budgeted Beginning Fund Balance $7,077,536 $25,824,762 $15,578,481 $48,480,779
FY 2025 Budgeted Appropriation TO (FROM ) Fund Balance ($4,501,169)
9/30/25 Budgeted Ending Fund Balance $2,576,367 W&S Svc Avail Fund $6,370,977
ACFR combines
410, 412 $54,851,756
Amendments to be approved tonight to Original FY 2024-2025 Budget (as approved on 09/23/24):
$15,578,481
Increase CIP Budget, Approved 12.11.23 Item 500 Budget (Rollover PO) for Waste Water Treatment Plant Design ($5,452,000) Res 2025-01
Increase Debt Proceeds from Approval of State Revolving Design Loan 01.10.25 $5,452,000 Res 2025-01
Increase CIP Budget, Approved 12.11.23 Item 500 Budget (Rollover PO) for Waste Water Treatment Plant Design ($3,457,045) Res 2025-01
Defer to FY26 CIP Budget, Approved 12.11.23 Item 500 Budget (Rollover PO) for Waste Water Treatment Plant Design $5,425,200 Res 2025-06
Defer to FY26 Debt Proceeds from Approval of State Revolving Design Loan 01.10.25 ($5,452,000) Res 2025-06
Defer to FY26 CIP Budget, Approved 12.11.23 Item 500 Budget (Rollover PO) for Waste Water Treatment Plant Design $3,457,045 Res 2025-06
Increase CIP Budget for CMAR Preconstruction Services on Reg 05.12.25 (585,346) Res 2025-06
Rollover FY24 PO for West WRF Disk Filter Reg 500 Approved 4.29.24 (366,085) Res 2025-06
Recognize Grant Revenue from Hurricane Ian FEMA Reimbursement 240,679 Res 2025-06
Revisions to Original Budgeted Appropriation TO (FROM) Fund Equity $14,840,929
$17,417,296
Stormwater Utility Fund #411
As approved by City Commission on 9/23/24. Public Hearing Item 401:
10/1/24 Budgeted Beginning Fund Balance $1,010,347 $7,319,133 $194,581 $8,524,061
FY 2025 Budgeted Appropriation TO (FROM ) Fund Balance ($746,845)
9/30/25 Budgeted Ending Fund Balance $263,502
Amendments to be approved tonight to Original FY 2024-2025 Budget (as approved on 09/23/24):
$194,581
Recognize Grant Revenue from Hurricane Ian FEMA Reimbursement $163,080 Res 2025-06
Recognize Grant Revenue NRCS Reimbursement Reclassed from 121 $459,202
Increase Operating Expense NRCS Grant Sediment & Debris Removal Hurricane Ian ($612,270)
Increase Operating Expense NRCS Grant Sediment & Debris Removal Hurricane Milton ($394,500)
Increase Transfer in from General Fund (19) NRCS Grant Expenditures and Additional Projects $2,000,000
Revisions to Original Budgeted Appropriation TO (FROM) Fund Equity $1,810,093
$2,073,595
Water and Sewer Service Availability Fund #412:
As approved by City Commission on 9/23/24. Public Hearing Item 401:
10/1/24 Budgeted Beginning Fund Balance $5,408,387 $962,590 $6,370,977
FY 2025 Budgeted Appropriation TO (FROM ) Fund Balance ($410,000)
9/30/25 Budgeted Ending Fund Balance $4,998,387
Amendments to be approved tonight to Original FY 2024-2025 Budget (as approved on 09/23/24):
$962,590
Align Service Availability revenue budget with YTD actuals $100,000 Res 2025-06
Revisions to Original Budgeted Appropriation TO (FROM) Fund Equity $1,062,590
$6,060,977
HELPFUL TOOLS: Fiscal Year 2024-2025 Original Budget as approved by City Commission on 9/23/24 Public Hearing 401.
Difference in Beginning Fund Balance FROM projected to actual as shown in 9/30/24 Year-End Financials
REVISED 9/30/25 Budgeted Ending Fund Balance
Difference in Beginning Fund Balance FROM projected to actual as shown in 9/30/24 Year-End Financials
REVISED 9/30/25 Budgeted Ending Fund Balance
REVISED 9/30/25 Budgeted Ending Fund Balance
Difference in Beginning Fund Balance FROM projected to actual as shown in 9/30/24 Year-End Financials
FY 24 Mid-Year Budget Amendment
Attachment 1 12