HomeMy WebLinkAboutResolution 2026-07 Amending the 2025-2026 Fiscal Year BudgetRESOLUTION 2026-07
A RESOLUTION OF THE CITY COMMISSION OF THE CITY OF
WINTER SPRINGS FLORIDA, AMENDING THE FISCAL YEAR
2025-2026 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 2025-2026 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of resolutions in conflict herewith are hereby repealed to the extent of the conflict.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 13th day of April, 2026.
ATTEST:
inters,
A
KEVIN McCANN, Mayor
U c e,
a
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0
City of Winter Springs
0 C. CO U T) 0 Resolution 2026-07
Pagel 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
City of Winter Springs
Resolution 2026-07
Page 2 of 2
Attachment 1 - Budget Amendment Detail
Resolution2026-07
Other Governmental Funds
Difference in Beg
HELPFUL TOOLS: Fiscal Year 2025-2026 Original Budget as approved by City Commission on 9/22/25 Public Hearing 401. Fund Ban Projected Actual Beg Fund
Balance
to Actual
Police Education Fund #101
As approved by City Commission on 9/22/25. Public Hearing Item 401:
10/I/25 Budgeted Beginning Fund Balance
"$52,596 $11,062 $63,658
FY 2026 Budgeted Appropriation TO (FROM ) Fund Balance
($6,085)
9/30/26 Budgeted Ending Fund Balance
$46,511
Amendments to be approved tonight to Original FY 2025-2026 Budget (as approved on 09/22/25):
Difference in Beginning Fund Balance FROM projected to actual as shown in 9/3OPS Year -End Financials
$11.062
Increase in Traffic Revenue
$40,000
Revisions to Original Budgeted Appropriation TO (FROM) Fund Balance
$51,062
REVISED 9/30/26 Budgeted Ending Fund Balance
$97,573
MENIM
Special Law Enforcement Fund - Local #102
As approved by City Commission on 9/22/25. Public Hearing Item 401:
10/1/25 Budgeted Beginning Fund Balance
$29,621 '$13,339-''$42,960
FY 2026 Budgeted Appropriation TO (FROM ) Fund Balance
($8700)
9/30/26 Budgeted Ending Fund Balance
$20,921
Amendments to be approved tonight to Original FY 2025-2026 Budget (as approved on 09/22/25):
Difference in Beginning Fund Balance FROM projected to actual as shown in 9/3012S Year -End Financials
$13,339
Increase in small tools missing in 26 budget
($7,500)
Revisions to Original Budgeted Appropriation TO (FROM) Fund Balance
$5,839
REVISED 9/30/26 Budgeted Ending Fund Balance
$26,760
Special Law Enforcement Fund - Federal #103
As approved by City Commission on 9/22/25. Public Hearing Item 401:
10/1/25 Budgeted Beginning Fund Balance
$22,096 $16,559 $38,655
FY 2026 Budgeted Appropriation TO (FROM) Fund Balance
($6,400)
9/30/26 Budgeted Ending Fund Balance
$15,696
Amendments to be approved tonight to Original FY 2025-2026 Budget (as approved on 09/22/25):
Difference in Beginning Fund Balance FROM projected to actual as shown in 9/30/25 Year -End Financials
$16,559
Increase in Treasury Revenue $30,000
Revisions to Original Budgeted Appropriation TO (FROM) Fund Balance $46,559
REVISED 9/30/26 Budgeted Ending Fund Balance $62,255
Transportation Improvement Fund #120
As approved by City Commission on 9/22/25. Public Hearing Item 401:
10/1/25 Budgeted Beginning Fund Balance
$3,514,754 $1,417,396 $4,932,150
FY 2026 Budgeted Appropriation TO (FROM) Fund Balance
($1,860,180)
9/30/26 Budgeted Ending Fund Balance
$1,654,574
Amendments to be approved tonight to Original FY 2025-2026 Budget (as approved on 09/22/25):
Difference in Beginning Fund Balance FROM projected to actual as shown in 9/30/25 Year -End Financials
$1,417,396
Increase in Grant Revenue, Timing of Reimbursement (Turn Lane)
$200,000
Rollover PO for Paving Management Plan Item 301 approved 09.08.25
($153,000)
Adjust Committed Fund Balance for Emergency Situations Ex. Hurricane Recovery (Commits $S00K)
($950,000)
Release Committed Fund Balance to Assigned for Resurfacing and Transportation Related Projects
$950,000
Revisions to Original Budgeted Appropriation TO (FROM) Fund Balance
$1,464,396
REVISED 9/30/26 Budgeted Ending Fund Balance
$3,118,970
FY 26 Mid -Year Budget Amendment
Attachment
Attachment 1 - Budget Amendment Detail
Resolution 2026-07
Other Governmental Funds
HELPFUL TOOLS: Fiscal Year 2025-2026 Original Budget as approved by City Commission on 9/22/25 Public Hearing 401.
Infrastructure Surtax (Prev Road Improvement) Fund #121
As approved by City Commission on 9/22/25. Public Hearing Item 401:
10AI25 Budgeted Beginning Fund Balance
FY 2026 Budgeted Appropriation TO (FROM ) Fund Balance
9/30/26 Budgeted Ending Fund Balance
Difference in Beg
Actual Beg Fund
Fund Bal Projected
Balance
to Actual
`$9,157,551 ` ''$3,147,269 '' `$12,304,820
($2,949,000)
$6,208,551
Amendments to be approved tonight to Original FY 2025.2026 Budget (as approved on 09/22/25):
Difference in Beginning Fund Balance FROM projected to actual as shown in 9/30/25 Year -End Financials $3,147,269
Move Tuskawilla Crossings Stormwater Pond Repair to FY27
Move Wetlands Park Project to FY27
Revisions to Original Budgeted Appropriation TO (FROM) Fund Balance
REVISED 9/30/26 Budgeted Ending Fund Balance
Park Impact Fee Fund #153
As approved by City Commission on 9/22/25. Public Hearing Item 401:
10/1/25 Budgeted Beginning Fund Balance
FY 2026 Budgeted Appropriation TO (FROM ) Fund Balance
9/30/26 Budgeted Ending Fund Balance
$2,500,000
$700,000
$6,347,269
$12,555,820
$192,721 $688,000 $880,721
($180,000)
$12,721
Amendments to be approved tonight to Original FY 2025-2026 Budget (as approved on 09/22/25):
Difference in Beginning Fund Balance FROM projected to actual as shown in 9/30PS Year -End Financials $688,000
Move Trotwood Lacrosse Wall to FY27
Revisions to Original Budgeted Appropriation TO (FROM) Fund Balance
REVISED 9/30/26 Budgeted Ending Fund Balance
Tuscawilla III Assessment Area Fund #162
As approved by City Commission on 9/22/25. Public Hearing Item 401:
10/1/25 Budgeted Beginning Fund Balance
FY 2026 Budgeted Appropriation TO (FROM ) Fund Balance
9/30/26 Budgeted Ending Fund Balance
$100,000
$788,000
$800,721
Fund Balance 9/30/25 $1,461
Internal Loan ($29.807)
$6,100 ($6,639) $1,461
($1,648)
$6,452
Amendments to be approved tonight to Original FY 2025-2026 Budget (as approved on 09/22/25):
Difference in Beginning Fund Balance FROM projected to actual as shown in 9/30/25 Year -End Financials ($6,639)
Increase in Infra Grounds Signs/Walls for Wall Repair
Revisions to Original Budgeted Appropriation TO (FROM) Fund Balance
REVISED 9/30/26 Budgeted Ending Fund Balance
'Due to the distinctive accounting treatment associated with this internal loan, neither proceeds nor principal
reductions are booked in the fund, therefore, in the ACFR fund balance a deficit is reflected (see reconciliation
Sewer Plant Replacement (ARPA/SRFL) Fund #180
As approved by City Commission on 9/22/25. Public Hearing Item 401:
10/1/25 Budgeted Beginning Fund Balance
FY 2026 Budgeted Appropriation TO (FROM ) Fund Balance
9/30/26 Budgeted Ending Fund Balance
($16,250)
($22,889)
(16,437)
$1,742,853 $158,069 $1,900,922
($983,000)
$759,853
Amendments to be approved tonight to Original FY 2025-2026 Budget (as approved on 09/22/25):
Difference in Beginning Fund Balance FROM projected to actual as shown in 9/30/25 Year -End Financials $158,069
Increase CIP Budget, Approved 09.23.24Item 500 (Rollover POI for Lift Station 7W Construction (S12.6SO)
Increase Recognition of ARPA Revenue from Deferred Revenue as Spent $512,650
Increase CIP Budget, Approved 12.11.23 Item 500 Budget (Rollover PO) for Waste Water Treatment Plant Design ($224,724)
Increase Recognition of ARPA Revenue from Deferred Revenue as Spent $224,724
Revisions to Original Budgeted Appropriation TO (FROM) Fund Balance $158,069
REVISED 9/30/26 Budgeted Ending Fund Balance $917,922
FY 26 Mid -Year Budget Amendment
Attachment 1