HomeMy WebLinkAbout08-04-2025 BAC Agenda
SEBASTIAN BUDGET REVIEW ADVISORY COMMITTEE
AGENDA
6:00 P.M. MONDAY – AUGUST 4, 2025
CITY HALL
1225 MAIN STREET
a. Call to Order
b. Pledge of Allegiance
c. Roll Call
d. Approval of Minutes: Meeting of July 21, 2025
e. Review and Approval of FY 2025 3rd Quarter Financial Report
f. Review and Approval of FY 2025 3rd Quarter Budget Amendment Report
g. Next Meeting Date – TBD
h. Adjourn
Agenda Attachments:
• Minutes for Meeting of July 21, 2025
• FY 2025 3rd Quarter Financial Report
• FY 2025 3rd Quarter Budget Amendment Report
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PROCEEDINGS IS MADE, WHICH RECORD INCLUDES THE TESTIMONY AND EVIDENSE UPON WHICH THE APPEAL IS TO BE
HEARS. (F.S.286.0105)
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THIS MEETING SHOULD CONTACT THE CITY’S ADA COORDINATOR AT 589-5330 AT LEAST 48 HOURS IN ADVANCE OF THIS
MEETING.
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BUDGET REVIEW ADVISORY COMMITTEE PAGE 2
MINUTES OF REGULAR MEETING
JULY 21, 2025
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By: ________________________
Grace Reed, Chair Pro Tempore
City of Sebastian QUARTERLY FINANCIAL REPORT
Quarter 3, Ending 6/30/2025
REVENUES:
FY 25 FY 25 FY 25 FY24 FY25 % through Estimated Amount
Original Budget Amended Prior Fiscal Year Current Fiscal Year Amount over % Increase Fiscal Year % of Over (Under)
Budget Amendments Budget YTD Actual YTD Actual (Under)(Decrease)(Oct - June)Budget Budget
Governmental and Proprietary Funds:
Ad Valorem Tax 7,131,469.00 - 7,131,469.00 6,426,341.16 7,087,589.89 661,248.73 10%75%99%1,738,988.14
Local Half-Cent Sales Tax 2,550,000.00 - 2,550,000.00 1,505,526.67 1,492,640.67 (12,886.00) -1%75%59%(419,859.33)
Local Option Gas Tax 804,572.00 - 804,572.00 398,480.49 414,463.60 15,983.11 4%75%52%(188,965.40)
Discretionary Sales Tax 5,032,170.00 - 5,032,170.00 2,932,660.05 3,013,969.62 81,309.57 3%75%60%(760,157.88)
Franchise Fees & Utility Service Taxes 5,722,950.00 - 5,722,950.00 3,359,851.25 3,341,474.73 (18,376.52) -1%75%58%(950,737.77)
Solid Waste Collection Fees - 1,966,050.00 1,966,050.00 - 2,285,358.69 2,285,358.69 #DIV/0!75%116%2,285,358.69
Stormwater Utility Fee 2,702,000.00 - 2,702,000.00 1,948,735.15 2,746,990.48 798,255.33 41%75%102%720,490.48
Golf Fees & Sales 2,012,638.00 (75,000.00) 1,937,638.00 1,654,500.56 1,722,716.48 68,215.92 4%75%89%213,237.98
Airport Fund Operating Revenues 786,620.00 35,500.00 822,120.00 580,817.15 606,119.99 25,302.84 4%75%74%16,154.99
Other Taxes, Permits & Fees 1,255,000.00 - 1,255,000.00 904,777.18 812,341.73 (92,435.45) -10%75%65%(128,908.27)
Grants & Other Intergovernmental Rev 7,447,080.00 (62,294.00) 7,384,786.00 1,517,896.13 4,216,823.02 2,698,926.89 178%75%57%(1,368,486.98)
Misc & Other income 2,287,743.47 78,942.53 2,366,686.00 1,710,245.35 1,750,365.91 40,120.56 2%75%74%(24,648.59)
Total Revenues 37,732,242.47 1,943,198.53 39,675,441.00 22,939,831.14 29,490,854.81 6,551,023.67 29%75%74%(265,725.94)
Comparison to Prior Yr Actual Comparison to Budget
-
1,000,000.00
2,000,000.00
3,000,000.00
4,000,000.00
5,000,000.00
6,000,000.00
7,000,000.00
8,000,000.00
Governmental and Proprietary Revenues
FY25 Amended Budget FY25 Actual YTD
City of Sebastian QUARTERLY FINANCIAL REPORT
Quarter 3, Ending 6/30/2025
EXPENDITURES/EXPENSES:
FY 25 FY 25 FY 25 FY24 FY25 % through Estimated Amount
Original Budget Amended Prior Fiscal Year Current Fiscal Year Amount over % Increase Fiscal Year % of Over (Under)
Budget Amendments Budget YTD Actual YTD Actual (Under)(Decrease)(Oct - Mar)Budget Budget
Governmental and Proprietary Funds:
Salaries and Benefits Total (included below)17,540,935.00 (26,649.00) 17,514,286.00 10,376,088.81 11,980,008.88 1,603,920.07 15%75.00%68%(1,155,705.62)
Professional Services Total (included below)3,997,716.00 77,993.00 4,075,709.00 2,008,449.62 2,265,137.33 256,687.71 13%75.00%56%(791,644.42)
Departments:-
01 City Council 82,305.00 - 82,305.00 52,028.70 35,403.05 (16,625.65) -32%75.00%43%(26,325.70)
05 City Manager 608,145.00 933.00 609,078.00 274,052.75 448,868.65 174,815.90 64%75.00%74%(7,939.85)
09 City Clerk 321,140.00 817.00 321,957.00 235,936.37 211,724.25 (24,212.12) -10%75.00%66%(29,743.50)
10 City Attorney 261,290.00 233.00 261,523.00 167,847.81 208,914.39 41,066.58 24%75.00%80%12,772.14
20 Finance 791,055.00 1,109.00 792,164.00 587,103.53 515,693.59 (71,409.94) -12%75.00%65%(78,429.41)
21 Management Information Services 757,900.00 36,449.00 794,349.00 506,498.13 586,561.46 80,063.33 16%75.00%74%(9,200.29)
35 Human Resources 302,050.00 467.00 302,517.00 182,084.87 211,246.30 29,161.43 16%75.00%70%(15,641.45)
40 Police 8,471,517.00 64,243.00 8,535,760.00 5,416,926.92 6,109,334.47 692,407.55 13%75.00%72%(292,485.53)
52 Roads and Drainage 1,495,055.00 82,394.00 1,577,449.00 879,855.66 1,091,310.09 211,454.43 24%75.00%73%(29,981.16)
54 Fleet Management 272,945.00 2,970.00 275,915.00 185,672.83 206,699.20 21,026.37 11%75.00%76%1,990.45
56 Facilities Maintenance 857,320.00 27,238.00 884,558.00 672,493.81 589,459.60 (83,034.21) -12%75.00%69%(53,530.40)
57 Parks and Recreation 1,812,980.00 12,405.00 1,825,385.00 919,883.39 1,251,495.99 331,612.60 36%75.00%69%(108,239.01)
59 Cemetery Operations 205,515.00 233.00 205,748.00 121,414.35 106,621.33 (14,793.02) -12%75.00%52%(47,514.92)
80 Community Development 710,255.00 12,667.00 722,922.00 388,526.27 422,340.31 33,814.04 9%75.00%59%(110,350.94)
99 Non-Departmental 1,739,960.00 (36,983.00) 1,702,977.00 1,231,518.30 1,423,943.46 192,425.16 16%75.00%82%118,973.46
Riverfront Redevelopment 396,835.00 (50,000.00) 346,835.00 187,986.94 149,593.50 (38,393.44) -20%75.00%38%(148,032.75)
Stormwater 2,672,080.00 9,013.00 2,681,093.00 1,470,559.30 1,757,490.80 286,931.50 20%75.00%66%(253,328.95)
Solid Waste 1,966,050.00 1,966,050.00 - 1,533,805.00 1,533,805.00 #DIV/0!75.00%78%59,267.50
Golf Operations 1,777,464.00 37,064.00 1,814,528.00 1,212,151.98 1,295,751.46 83,599.48 7%75.00%71%(65,144.54)
Airport Operations 746,923.00 28,255.00 775,178.00 491,710.44 550,637.42 58,926.98 12%75.00%71%(30,746.08)
Building Dept 1,467,575.00 18,801.00 1,486,376.00 786,151.38 872,240.56 86,089.18 11%75.00%59%(242,541.44)
Capital Projects 10,022,223.00 (341,256.00) 9,680,967.00 3,209,813.64 6,290,384.87 3,080,571.23 96%75.00%65%(970,340.38)
Total Expenses 35,772,532.00 1,873,102.00 37,645,634.00 19,180,217.37 25,869,519.75 6,689,302.38 35%75.00%69%(2,364,705.75)
Comparison to Prior Yr Actual Comparison to Budget
-
1,000,000.00
2,000,000.00
3,000,000.00
4,000,000.00
5,000,000.00
6,000,000.00
7,000,000.00
8,000,000.00
9,000,000.00
Department Expenditures
FY25 Amended Budget FY25 Actual YTD
City of Sebastian QUARTERLY FINANCIAL REPORT
Quarter 3, Ending 6/30/2025
CASH & INVESTMENTS:
Prior Fiscal Year Current Fiscal Year
Current Balance Current Rate YTD Actual YTD Actual
All Funds:
Cash (Seacost Bank)3,549,877.03 1.15%281,685.20 163,841.89 Lower Cash Balances
Investments and declining rates
FL Prime (SBA)4,481,031.92 4.47%173,960.73 152,212.48
FL Prime (SBA) Stormwater 20,661.89 4.47%802.16 701.89
FL Prime (SBA) SW GIC Int 6,007.23 4.47%233.22 204.05
Total FL Prime 4,507,701.04 174,996.11 153,118.42 Declining Rates
FL Trust Short Term Bond Fund 604,112.20 4.16%24,245.99 18,948.55
FL Trust Day to Day Fund 8,045,508.41 4.43%- 45,508.41 New Account 5/15/25
Total FL Trust 8,649,620.61 24,245.99 64,456.96
FL CLASS 8,058,607.86 4.36%- 58,607.86 New Account 5/1/25
Morgan Stanley - PD Pension 25,446,851.70 - - 2025 Interest not yet posted
Total Investments 46,662,781.21 199,242.10 276,183.24
Total Cash & Investments 50,212,658.24 480,927.30 440,025.13
Interest Earned
Current Prior
Project Budget Share Project Year Year Expenditures Percent Funds
Number Description Budget Sources (in Thousands of $)Budget Expenditures Expenditures To Date Expended Encumbrances Remaining
FY2020
A2007 CDBG Grant Program CDBG 748.4 748,443 51,312 549,158 600,470 80.23%4,267 143,706
748,443$ 51,312$ 549,158$ 600,470$ 80.23%4,267$ 143,706$
FY2022
A2220 Working Waterfront- Submerged Land Lease CRA 50 50,000 - 8,550 8,550 17.10%- 41,450
A2250 Construct (3) Square Hangars FDOT/DST 1,256/350 1,605,895 993,686 519,863 1,513,548 94.25%- 92,347
A2261 Concha Dam Replacement DST 367 367,205 57,409 - 57,409 15.63%9,797 300,000
A2264 Gardenia Ditch ARPA/DST 688/308.7 996,728 1,360 10,016 11,376 1.14%985,351 1
A2265 Schumann Drive Box Culvert ARPA/DST/SW 44/18.6/18.6 81,370 35,652 7,596 43,248 53.15%38,122 -
3,101,198$ 1,088,106$ 546,025$ 1,634,131$ 52.69%1,033,269$ 433,797$
FY2023
A2313 Hurricane Nicole FEMA 0 -$ 7,725$ 31,426$ 39,151$ 0.00%3,260$ (42,411)$
A2320 Swing/Bench Park CRA 59 59,300$ 5,110$ 14,390$ 19,500$ 32.88%10,620$ 29,180$
A2324 Riverview Area Improvements DST 74 73,591$ -$ 46,895$ 46,895$ 63.72%25,255$ 1,441$
A2364 Stonecrop Drainage Improvements FEMA/DST 2,293/746 3,038,287$ 1,659,225$ 205,884$ 1,865,109$ 61.39%1,080,970$ 92,208$
3,171,178$ 1,672,060$ 298,595$ 1,970,655$ 62.14%1,120,105$ 80,418$
FY2024
A2413 Sustainable Sebastian GF 10 10,000$ 26$ 491$ 517$ 5.17%-$ 9,483$
A2423 Working Waterfront Expansion FIND/CRA 60 / 60 120,000$ 32,158$ 38,174$ 70,332$ 58.61%49,669$ -$
A2425 N County Marine Law Enforcement Facility FIND/DON 50 / 50 100,000$ -$ -$ -$ 0.00%-$ 100,000$
A2426 Grant Admin - N County Marine Law Enf Facility DON/GF 10.4 / 39.7 50,120$ 15,005$ 8,925$ 23,930$ 47.75%26,190$ -$
A2427 Riverview Park Improvements DST 1500 1,500,000$ -$ -$ -$ 0.00%16,834$ 1,483,166$
A2428 Riverview Park Master Plan GF 62.7 62,700$ 17,682$ 43,810$ 61,492$ 98.07%1,208$ -$
A2436 Cemetery Building CTF 75.4 75,410$ 22,017$ -$ 22,017$ 29.20%53,394$ -$
A2453 Design Taxiway Golf FDOT/DST 172.4/43.1 215,500$ 103,050$ 97,687$ 200,737$ 93.15%10,583$ 4,180$
A2467 Majestic & Montrose Drainage DST 133.2 145,744$ 111,403$ -$ 111,403$ 76.44%-$ 34,341$
2,279,474$ 301,339$ 189,087$ 490,426$ 21.51%157,877$ 1,631,171$
CITY OF SEBASTIAN
CAPITAL PROJECT STATUS REPORT AS OF JUNE 30, 2025
CITY OF SEBASTIAN
CAPITAL PROJECT STATUS REPORT AS OF JUNE 30, 2025
FY2025
A2500 Citywide Computers DST 35 35,000$ 14,023$ -$ 14,023$ 40.07%19,139$ 1,838$
A2501 COStv Equipment DST 15 15,000$ 11,504$ -$ 11,504$ 76.70%-$ 3,496$
A2502 Network Infrastructure DST 30 30,000$ 28,930$ -$ 28,930$ 96.43%-$ 1,070$
A2503 Security Cameras DST 27.8 27,762$ 2,779$ -$ 2,779$ 10.01%7,554$ 17,429$
A2504 City Hall Security Improvements DST 90 92,238$ -$ -$ -$ 0.00%92,238$ -$
A2505 PD Vehicles & Equipment DST 297 296,996$ -$ -$ -$ 0.00%293,311$ 3,685$
A2506 PD Vehicles/Body Cameras DST 101.6 101,559$ 97,497$ -$ 97,497$ 96.00%-$ 4,062$
A2507 CAD/RMS System DST 25 25,000$ -$ -$ -$ 0.00%-$ 25,000$
A2508 Hurricane Milton FEMA 0 -$ 297,674$ -$ 297,674$ 100.00%17,721$ (315,395)$
A2509 Air Conditioner Replacements DST 25 25,000$ 11,510$ -$ 11,510$ 46.04%8,045$ 5,445$
A2510 Police Patrol Boat FIND/DST 125/109.5 234,504$ 218,999$ -$ 218,999$ 93.39%-$ 15,505$
A2511 Stan Mayfield WW Restoration Phase 1 FIND/GF/CRA 100/50/50 200,000$ -$ -$ -$ 0.00%-$ 200,000$
A2512 Community Center Upgrades GF 37.5 37,500$ 8,457$ -$ 8,457$ 22.55%-$ 29,043$
A2513 JAG Grant - Monoculars JAG 12.7 12,750$ 12,428$ -$ 12,428$ 97.47%-$ 322$
A2514 Opiod Settlement DON/GF 4.9 4,881$ -$ -$ -$ 0.00%-$ 4,881$
A2521 Park Improvements RIF 20 20,000$ 14,742$ -$ 14,742$ 73.71%-$ 5,258$
A2522 CRA Maintenance Equipment CRA 123.5 123,500$ 91,474$ -$ 91,474$ 74.07%20,704$ 11,323$
A2523 Main Street Ramp Dredging FWC/CRA 50/50 100,000$ -$ -$ -$ 0.00%-$ 100,000$
A2524 Main Street Shoreline Stabliization FIND/CRA 50/50 100,000$ 45,800$ -$ 45,800$ 45.80%54,195$ 5$
A2525 Twin Piers Dry Line FIND/CRA 40/40 80,000$ -$ -$ -$ 0.00%79,300$ 700$
A2526 Working Waterfront Expansion FIND/CRA 250/250 500,000$ -$ -$ -$ 0.00%-$ 500,000$
A2527 Working Waterfront Dry Line FIND/CRA 25/25 50,000$ 36,500$ -$ 36,500$ 73.00%-$ 13,500$
A2529 Bryant Ct Park Playground CONT 80 80,000$ 78,951$ -$ 78,951$ 98.69%-$ 1,049$
A2530 Street Preservation/Repaving LOGT 1,600 1,579,739$ 177,538$ -$ 177,538$ 11.24%1,020,562$ 381,639$
A2531 Street Reconstruction DST 2,625 2,625,143$ 1,577,688$ -$ 1,577,688$ 60.10%813,905$ 233,550$
A2550 Design Terminal Apron Expansion FAA/FDOT/DST 218.5/5.8/5/8 230,000$ -$ -$ -$ 0.00%204,826$ 25,174$
A2551 Construct Taxiway Golf FDOT/DST 790.1/197.5 987,600$ -$ -$ -$ 0.00%207,891$ 779,709$
A2553 Airport Gate Security System FDOT/AP 28/7 35,000$ -$ -$ -$ 0.00%-$ 35,000$
A2560 Sliplining SW 182 182,000$ 111,029$ -$ 111,029$ 61.01%-$ 70,971$
A2562 SW Vacuum Truck DST 485 485,000$ -$ -$ -$ 0.00%485,000$ -$
A2564 Canal Study DST 95 95,000$ 2,500$ -$ 2,500$ 2.63%-$ 92,500$
A2565 Schumann Drive Box Culvert DST 750 750,000$ -$ -$ -$ 0.00%-$ 750,000$
A2566 Stonecrop Upstream Drainage FEMA/DST 915/305 1,220,000$ -$ -$ -$ 0.00%-$ 1,220,000$
A2567 CRA Sewer Service/IRC Interlocal GF 100 100,000$ -$ -$ -$ 0.00%-$ 100,000$
A2568 Adaptation Plan FDEP 55 55,000$ -$ -$ -$ 0.00%55,000$ -$
A2569 SW Trailer DST 7 7,119$ -$ -$ -$ 0.00%-$ 7,119$
10,543,291$ 2,840,024$ -$ 2,840,024$ 26.94%3,379,390$ 4,323,877$
GRAND TOTAL 19,843,584$ 5,952,842$ 1,582,865$ 7,535,707$ 37.98%5,694,908$ 6,612,969$
EXHIBIT “A” OF RESOLUTION ____________
SUMMARY OF BUDGET CHANGES
FOR THE QUARTER ENDED June 30, 2025
ADJUSTMENTS AFFECTING FUND BALANCES / RESERVES:
Fund Gen Fund
Dept Project Account Prior Budget Budget
Adjustment Amended Budget Entry Date Council Approval
Date Reason for Adjustment
Gen Fund Maintenance Appropriation from General Fund Reserves (R&R)($497,105)($19,919)($517,024)4/1/2025 Pending Utilize R & R funds for (2) A/C unit repairs
Gen Fund Maintenance R & M - Buildings $114,608 $19,919 $134,527 4/1/2025 Pending
Gen Fund Parks Maintenance Bldg Appropriation from General Fund Reserves ($517,024)$378 ($516,646)4/2/2025 Pending Adjustment to close Project # A2429 (Parks
Cap Proj A2429 Buildings $15,376 ($378)$14,998 4/2/2025 Pending Maintenance Building)
DST SW Backhoe & Sidearm Appropriation from DST Reserves ($6,589,955)$44,817 ($6,545,138)4/4/2025 Pending Adjustment to close Project # A2561 (SW Backhoe),
SW Improv SW Backhoe & Sidearm Vehicles & Equipment $170,000 ($44,817)$125,183 4/4/2025 Pending A2563 (SW Sidearm Machine)
Gen Fund Parks & Rec Appropriation from General Fund Reserves (R&R)($516,646)($14,910)($531,556)4/15/2025 Pending Utilize R & R funds for the replacement of pilings on
Gen Fund Parks & Rec R & M - Docks & Piers $2,500 $14,910 $17,410 4/15/2025 Pending docks
Gen Fund CRA Sewer Service Appropriation from General Fund Reserves ($531,556)($100,000)($631,556)4/24/2025 4/23/2025 Adjustment to create Project # A2567
SW Improv CRA Sewer Service Contributions to Other Govt Agencies $0 $100,000 $100,000 4/24/2025 4/23/2025 (CRA Sewer Service)
DST SW Facility Pump Appropriation from DST Reserves ($6,497,328)$4,800 ($6,492,528)5/1/2025 Pending Adjustment to close Project # A2463 (SW Facility Pump)
SW Improv SW Facility Pump R & M - Operating Equipment $80,000 ($4,800)$75,200 5/1/2025 Pending
DST BSSC Backstops Appropriation from DST Reserves ($6,545,138)$47,810 ($6,497,328)5/1/2025 Pending Adjustment to close Project # A2221 (BSSC Backstops)
Cap Proj BSSC Backstops Improvements Other than Buildings $75,000 ($47,810)$27,190 5/1/2025 Pending
Gen Fund Appropriation from General Fund Reserves (R&R)($631,556)($9,013)($640,569)5/8/2025 Pending Utilize R & R funds for unexpected repairs for SW
SW Utility Fund R & M - Operating Equipment $55,147 $9,013 $64,160 5/8/2025 Pending Equipment (Vac Truck & John Deere 410K)
DST Appropriation from DST Reserves ($6,492,528)$189,671 ($6,302,857)5/9/2025 Pending Closing Projects A2230, A2334, A2434, A2532
Trans Proj Fund RRX, Sidewalk Davita Dialysis Sidewalks/Bikepaths $190,000 ($102,752)$87,248 5/9/2025 Pending
Trans Proj Fund Collier Creek, N Cntr sidewalk Infrastructure $166,029 ($86,919)$79,110 5/9/2025 Pending
Riverfront Pedestrian Crossing Signs Appropriation from RD Reserves ($465,721)$3,028 ($462,693)5/9/2025 Pending Closing Projects A2528, A2327
Riverfront Pedestrian Crossing Signs Signs & Marking Supplies $5,000 ($3,028)$1,972 5/9/2025 Pending
Gen Fund Natural Landscape/LID Demo Appropriation from General Fund Reserves ($640,014)$1,709 ($638,305)5/9/2025 Pending Closing Projects A2528, A2327
Gen Fund Natural Landscape/LID Demo R & M - Grounds Maintenance $15,000 ($1,709)$13,291 5/9/2025 Pending
Gen Fund PD Vehicle Replacement Appropriation from General Fund Reserves ($640,569)$555 ($640,014)5/9/2025 Pending Close project A2419 (PD Vehicle Replacement)
Cap Proj PD Vehicle Replacement Vehicles & Equipment $50,264 ($555)$49,709 5/9/2025 Pending
Gen Fund Maintenance Appropriation from General Fund Reserves (R&R)($638,305)($6,386)($644,691)5/16/2025 Pending Utilize R & R funds for unexpected repairs needed for
Gen Fund Maintenance R & M - Buildings $137,764 $6,386 $144,150 5/16/2025 Pending MIS AC Unit
DST SW Facility Pump Appropriation from DST Reserves ($6,302,857)($4,800)($6,307,657)5/1/2025 Pending Adjustment to restore funding to Project # A2463
SW Impr SW Facility Pump R&M - Operating Equipment $75,200 $4,800 $80,000 5/1/2025 Pending
DST Riverview Park Improvements Appropriation from DST Reserves ($6,307,657)$1,000,000 ($5,307,657)5/19/2025 Pending Reduce DST funding for project A2427 (Riverview Park
Cap Proj Riverview Park Improvements Improvements Other than Buildings $2,475,000 ($1,000,000)$1,475,000 5/19/2025 Pending Improvements) due to anticipated grant funding
Gen Fund Fleet Appropriation from General Fund Reserves (R&R)($644,691)($2,270)($646,961)5/20/2025 Pending Utilize R & R funds for unexpected repairs to the
Gen Fund Fleet R&M - Operating Equipment $2,732 $2,270 $5,002 5/20/2025 Pending fuel tank at the Garage
Rec Impact Playgrounds Appropriation from Reserves $0 $60,000 $60,000 5/22/2025 Pending Close Project A2520 (playgrounds). Playground funded
Rec Impact Playgrounds Improvements Other than Buildings $60,000 ($60,000)$0 5/22/2025 Pending by developer's agreement
Gen Fund MIS Appropriation from General Fund Reserves (R&R)($646,961)($8,995)($655,956)5/22/2025 Pending Utilize R & R funds for the unexpected replacement of
Gen Fund MIS Vehicles & Equipment $25,884 $8,995 $34,879 5/22/2025 Pending the Police Dept CVA computer
Gen Fund Police Appropriation from General Fund Reserves (R&R)($655,956)($12,680)($668,636)6/2/2025 Pending Utilize R & R funds for tranmission replacements in
Gen Fund Police R&M - Vehicles $77,000 $12,680 $89,680 6/2/2025 Pending (2) K9 vehicles (PD55 & PD84
DST Concha Dam Appropriation from DST Reserves ($5,307,657)$332,795 ($4,974,862)6/10/2025 Pending Adjustment to reduce funding/expenses for Projecy
DST Concha Dam Infrastructure $646,790 ($332,795)$313,995 6/10/2025 Pending # A2261 (Concha Dam)
Gen Fund Non-Dept Appropriation from General Fund Reserves ($668,636)($7,000)($675,636)6/10/2025 6/9/2025 Utilize General Fund Reserves for increase in cost of
Gen Fund Non-Dept 4th of July Expenditures $36,000 $7,000 $43,000 6/10/2025 6/9/2025 July 4, 2025 Fireworks
Building Appropriation from Building Reserves ($294,984)($18,801)($313,785)6/26/2025 6/25/2025 Utilize Bldg Dept Reserves for "Forerunner" Software
Building R&M Office Equipment $30,430 $18,801 $49,231 6/26/2025 6/25/2025
R & R Fund Balance (Used)($74,173)
ther Unreserved Fund Balance Increased (Decrease)$1,554,962
Net Increase (Decrease) to Reserves/Fund Balance:$1,480,789
Note: The Appropriation from Reserves account is a reduction of the Reserves/Fund Balance accounts and therefore shown as a negative.
ADJUSTMENTS NOT AFFECTING FUND BALANCES / RESERVES
(LINE ITEM ADJUSTMENTS WITHIN FUNDS)
Fund Gen Fund
Dept Project/Account Prior Budget Budget
Adjustment Amended Budget Entry Date Manager Approval
Date Reason for Adjustment
Cap Proj Opiod Settlement Contributions & Donations $0 ($4,881)($4,881)5/29/2025 6/2/2025 Establish Project # A2514 for funds received as part of
Cap Proj Opiod Settlement Other Grants & Aids $0 $4,881 $4,881 5/29/2025 6/2/2025 a settlement by opiod manufacturers.
Cap Proj Waste Management Donation Contributions & Donations $0 ($25,000)($25,000)5/29/2025 4/1/2025 Establish Project # OP109 for Waste Management
Cap Proj Waste Management Donation Other Human Services $0 $25,000 $25,000 5/29/2025 4/1/2025 donation per the contract requirements
Storm Improvements Adoption Plan SIF Revenue (DEP Grant)$0 ($55,000)($55,000)6/10/2025 6/9/2025 Establish Project # A2568 which is 100$ FDEP grant
Storm Improvements Adoption Plan Consultants $0 $55,000 $55,000 6/10/2025 6/9/2025 funded
Cap Proj PD COPE Contributions & Donations Revenue ($137,021)($5,100)($142,121)6/30/2025 7/11/2025 Ongoing Project Adjustments for Contributions
Cap Proj PD COPE Phys Environment Exp $137,021 $5,100 $142,121 6/30/2025 7/11/2025 and Donations Received
Cap Proj PD Volunteers Contributions & Donations Revenue ($17,029)($459)($17,488)6/30/2025 7/11/2025 Ongoing Project Adjustments for Contributions
Cap Proj PD Volunteers Phys Environment Exp $17,029 $459 $17,488 6/30/2025 7/11/2025 and Donations Received
Cap Proj PD SRT Contributions & Donations Revenue ($22,181)($6,685)($28,866)6/30/2025 7/11/2025 Ongoing Project Adjustments for Contributions
Cap Proj PD SRT Phys Environment Exp $22,181 $6,685 $28,866 6/30/2025 7/11/2025 and Donations Received
Cap Proj PD Cadets Contributions & Donations Revenue ($16,509)($1,636)($18,145)6/30/2025 7/11/2025 Ongoing Project Adjustments for Contributions
Cap Proj PD Cadets Phys Environment Exp $16,509 $1,636 $18,145 6/30/2025 7/11/2025 and Donations Received
Cap Proj Memorials & Park Beautification Contributions & Donations Revenue ($1,362)($483)($1,845)6/30/2025 7/11/2025 Ongoing Project Adjustments for Contributions
Cap Proj Memorials & Park Beautification Phys Environment Exp $1,362 $483 $1,845 6/30/2025 7/11/2025 and Donations Received