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Home My WebLink AboutItem 14 Second Reading of Ordinance for FY 2025 Year-End Budget AmendmentMeeting Date: November 18, 2025 Item #: 14 Contact Name: Vanna Lawitzke Department Director: Steven Weber Contact Number: Ext. 1518 City Manager: Craig Shadrix Background Summary: The First Reading of the Ordinance was held on October 21, 2025. Annually, the City is required to reconcile its budget at the close of each fiscal year. On December 11, 2024, the City Commission approved Ordinance 2024-28, adopting the budget for the fiscal 2024-25 fiscal year. Pursuant to Florida Statute 166.241 (8), the governing body of a municipality may amend the budget for a prior fiscal year at any time during that year or within 60 days following its conclusion. In accordance with this provision, the City Commission adopted a mid -year budget amendment through Ordinance 2025-05 on April 15, 2025. Following a review of fund activities through September 30, 2025, Revenue and Expenditures exceeded what was budgeted and a subsequent budget reallocation and amendment is necessary prior to the fiscal -year close. This amendment will not raise the City's millage rate, will have no impact on the overall financial position of the funds, and will address the deficit net position in the Sanitation Fund. The General Fund increased due to the City receiving a FEMA reimbursement for Hurricane Ian and also incurred additional expenditures related to Hurricane Milton, specifically for debris monitoring services. An additional state contribution for police and firefighter retirement was received. A budget reallocation from the budget reserve is proposed to address increased expenses, including overtime pay in the Fire Department, retirement contribution in the Building division, and the one-time transfer to the Sanitation Fund to address its deficit net position. Details of the Budget Adjustment and Allocation: ■ Received FEMA reimbursement in the amount of $645,383 for hurricane recovery. ■ Additional $647,178 for Emergency & Disaster Expense in debris monitoring contract. ■ Received an additional $232,799 in State Retirement contribution for Police and Fire for public safety personnel: ■ $183,198 allocated to Police. ■ $49,602 allocated to Firefighter. ■ The Fire Department requires an additional $18,398 in additional funding for overtime expenses. ■ The Building Department requires an additional $3,000 in retirement contributions. Page 212 of 356 ■ In September, the City Commission approved a one-time $1.3 million transfer to the Sanitation Fund to address its negative net position. Please note that the net increase in transfer -out is $885,047 with currently available to support this transfer. Therefore, the transfer will be limited to only $885,047. ■ Requesting an additional $350 transfer to the Debt Service Fund to cover the Agent Fee. ■ A total of $908,591 is proposed to be reallocated from the Budget Reserve to cover the additional expenses noted above. ■ Police Community Programs accounting to reflect increases in both revenue and expenses related to the Explorer and Community Affairs programs: o $1,638 in donations received for the Explorer Program. o $960 donations received for the Community Affairs Program. • The Health Insurance Fund requires a budget true -up to show actual payroll contributions (City and employees), as well as the actual health claims and related costs incurred in the fiscal year. The total increase in both revenue and expense is $3,134,000. Issue: Should the Honorable Mayor and City Commissioners approve the Ordinance for Fiscal Year 2025 Year -End Budget Amendment? Recommendations: Staff recommends that the Honorable Mayor and City Commissioners approve the Ordinance for Fiscal year 2025 Year -End Budget Amendment. Attachments: 1. Year -End Budget Amendment Schedule 2025 2. Ordinance 3. Advertisement Financial Impacts: The Sanitation Fund will be the only fund balance affected; all other funds will remain unchanged. Type of Item: Second Reading Public Hearing 0 01 M NOW..... - 4 Page 213 of 356 Fiscal year 2025 Year -End Budget Trueup General Fund Increase/(Decrease) Expenditure Increase in Revenue 001-525-00-5200 Emergency & Disaster Operating Expenses $ 647,178.00 Increase budget for hurricane Milton expense 001-33-1500 FEMA reimbursement $ 645,383.00 Increase budget for FEMA reimburse 001-516-00-9095 General Government Reserve - reallocation $ (908,591.00) 001-516-00-9000 Transfer Out to the Sanitation Fund $ 1,300,000.00 001-516-00-9000 Transfer Out - reallocation $ (414,953.00) 001-516-00-9000 Transfer Out to Debt Service Fund $ 350.00 001-38-5300 RETIREMENT -STATE (POLICE & FIRE $ 232,799.00 Trueup the actual amount from State contribution 001-521-00-2201 STATE RETIREMENT CONTRIBUTION PD $ 183,198.00 Trueup the actual amount from State contribution 001-522-00-2201 STATE RETIREMENT CONTRIBUTION FIRE $ 49,602.00 Trueup the actual amount from State contribution 001-522-00-1400 Fire Department -OVERTIME PAY $ 18,398.00 001-524-00-2200 Building Division - RETIREMENT CONTRIBUTIO $ 3,000.00 $ $ 878,182.00 $ 878,182.00 No impact on fund balance. Debt Service Fund Increase In Expenditure Increase in Revenue 216-516-00-7301 OTHER DEBT SERVICE COST/AGENT FEE $ 350.00 216-38-1000 TRANSFER IN $ - $ 350.00 $ 350.00 $ 350.00 Sanitation Fund 402-38-1000 Transfer In $ 1,300,000.00 Improvement in Net Position. 402-101000 Cash $ 1,300,000.00 $ - Increase cash $ 1,300,000.00 $ 1,300,000.00 Police Community Programs Increase in Expenditure Increase in Revenue 114-36-1302 Donations - Explorers $ 1,638.00 Increase budget per revenue collection 114-36-1303 Donations - Community Affairs $ 960.00 Increase budget per revenue collection 114-521-00-8404 Explorers Expense $ 1,638.00 Increase budget per actual expense 114-521-00-8405 Explorers and Community Affairs Expenses $ 960.00 $ - Increase budget per actual expense $ 2,598.00 $ 2,598.00 No impact on fund balance. Water/Wastewater Fund Reallocation Only 401-531-00-9101 Transfer Out - admin fee $ (2,255,988.00) 401-533-00-9101 Transfer Out - admin fee $ 1,127,994.00 401-535-00-9101 Transfer Out - admin fee $ 1,127,994.00 $ No impact on fund balance. Health Insurance Fund Increase In Expenditure Increase in Revenue 615-34-6500 EMPLOYER CONT. - EMPLOYEE $ 758,000.00 615-34-6510 EMPLOYER CONT. - FAMILY $ 852,000.00 615-34-6520 EMPLOYEE CONTRIBUTIONS $ 48,000.00 615-34-6530 RETIREE CONTRIBUTIONS $ 26,000.00 615-34-6550 HRA CONTRIBUTIONS $ 39,000.00 615-36-0000 MISCELLANEOUS REVENUE $ 1,121,000.00 615-36-1100 INTEREST EARNINGS $ 290,000.00 615-516-00-5620 HEALTH CLINIC $ 303,000.00 615-516-00-5640 BCBS Claims $ 2,721,000.00 615-516-00-5680 ADMINISTRATIVE COSTS (Health Insurance) $ 110,000.00 $ - $ 3,134,000.00 $ 3,134,000.00 No impact on fund balance. \\COOFSICH\Finance\BUDGETS\ANNUAL BUDGETS\Annual Budget 24-25\FY25 BDGT AMEN DM ENT\Year-End Budget Amendment\Year-End Budget Amendment Schedule 2025 Page 214 of 356 ORDINANCE NO. 2025- AN ORDINANCE OF THE CITY OF OCOEE, ORANGE COUNTY, FLORIDA, RELATING TO THE CITY BUDGET; AMENDING THE CITY BUDGET ADOPTED BY ORDINANCE 2024-28 FOR THE FISCAL YEAR BEGINNING OCTOBER 1, 2024 AND ENDING SEPTEMBER 30, 2025 BY PROVIDING FOR INCREASE OF APPROPRIATIONS; PROVIDING FOR SEVERABILITY; PROVIDING AN EFFECTIVE DATE. SECTION 1. Authority. The City Commission of the City of Ocoee has the authority to adopt this Ordinance pursuant to Article VIII of the Constitution of the State of Florida, Chapter 166 Florida Statutes, and Section C-38 of Article VI of the Charter of the City of Ocoee. SECTION 2. Intent and Purposes. The City of Ocoee budget for the Fiscal. Year beginning October 1, 2024, and ending September 30, 2025, as adopted by Ordinance 2024-28 is hereby amended as follows: Increase of appropriations in both revenue and expenditure totaling $3,134,000 in the Health Insurance Fund , an increase of $1,300,000 in the Sanitation Fund, an increase of $2,598 in the Police Community Programs fund, reallocation of $2,255,988 in the Water/Wastewater Fund, an increase of $350 in the Debt Service Fund, various increase and reallocation net totaling $878,182 in the General Fund as shown in detail, attached hereto and incorporated herein by reference are hereby confirmed, adopted and approved in all respects by the City Commission of the City of Ocoee. SECTION 3. Appropriations. There are expressly appropriated out of anticipated revenues and monies necessary to meet the supplemental appropriations stipulated by and in said amended final budget. SECTION 4. Severability. If any section, subsection, sentence, clause, phrase or portion of this Ordinance 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 Ordinance shall become effective ten (10) days after its passage and adoption. PASSED AND ADOPTED this day of , 2025. Space intentionally left blank Page 215 of 356 APPROVED: CITY OF OCOEE, FLORIDA Melanie Sibbitt, City Clerk Rusty Johnson, Mayor (SEAL) FOR USE AND RELIANCE ONLY BY THE CITY OF OCOEE, FLORIDA; APPROVED AS TO FORM AND LEGALITY this day of 2025. FISHBACK DOMINICK m. Richard Geller, City Attorney FRIVIRM4716401-vo READ FIRST TIME 12025. READ SECOND TIME AND ADOPTED ,2025. Page 216 of 356 WICTSTrom IMMUNLUUMNIJILL91 A Public Hearing before the Ocoee City Commission 'Ail] be held Tuesday, November 18, 2025, at 6:15 p.m. or as soon thereafter as may be heard, in the Commission Chambers of City Hail at i North Bluford Avenue, Ocoee, Florida, to consider the following. AN ORDINANCE OF THE CITY OF OCOEE, ORANGE COUNTY, FLORIDA, RELATING TO THE CITY BUDGET; AMENDING THE CITY BUDGET ADOPTED BY ORDINANCE 2024-28 FOR THE FIS- CAL YEAR BEGINNING OCTOBER 1, 2024, AND ENDING SEP- TEMBER 30, 2025, BY PROVIDING FOR INCREASE OF APPRO- PRIATIONS; PROVIDING FOR SEVERABILITY; PROVIDING AN EFFECTIVE DATE. AN ORDINANCE OF THE CITY OF OCOEE, FLORIDA, AMEND- ING ARTICLE, II OF CHAPTER 124 OF THE OCOEE CODE OF OR- DINANCES TO ESTABLISH SECTION 124-8 THROUGH SECTION 124-11, SMOKING AND VAPING PROHIBITED IN PORTIONS OF RECREATIONAL PROPERTY; PROVIDING FOR EXCEPTIONS AND ENFORCEMENT; AND PROVIDING FOR DEFINITIONS, CODIFICATION, INCONSISTENCY, SEVERABILITY, AND AN EF- FECTIVE DATE. All interested parties are invited to attend and be heard with respect to the above. The Ocoee City Commission may continue the public hearing to other dates and times, as it deems necessary. If a person decides to appeal any decision made by the City Commission with respect to any matter considered at such hearing, they will need a record of the proceedings, and for such purpose they may need to ensure that a verbatim record of the proceedings is made, which record includes the tes- timony and evidence upon which the appeal is to be based. In accordance with the Americans with Disabilities Act, persons needing a special accommodation or an interpreter to participate in this proceeding should contact the City Clerk's office at 407-905-3105 at least two days prior to the date of hearing. November 6, 2025 25-03339W Page 217 of 356