HomeMy WebLinkAboutItem 01 Second Reading of Ordinance for FY 2026 Year-End Budget Amendment
City of Ocoee ▪ 1 N. Bluford Avenue ▪ Ocoee, Florida 34761
Phone: (407) 905-3100 ▪ www.ocoee.org
STAFF REPORT
Meeting Date: November 11, 2026
Item #: 1
Contact Name: Steven Weber Department Director: Steven Weber
Contact Number: Ext. 1520 City Manager: Craig Shadrix
Subject: Second Reading of Ordinance for FY 2026 Year-End Budget Amendment. (Finance
Director Weber)
Background Summary:
The first reading of the ordinance was held on November 3, 2026.
Annually, the City is required to reconcile its budget at the close of each fiscal year. On September 17, 2025,
the City Commission approved Ordinance 2025-20, adopting the budget for fiscal year 2026. 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 mid-year budget amendments through Ordinance 2026-07 on June 2, 2026, and
Ordinance 2026-15 on August 4, 2026.
Following a review of fund activities through September 30, 2026, there is a need for a budget amendment to
address additional appropriations of revenue and expenditures for the General Fund; the Stormwater Fund;
the Police Impact Fund; the Police Trust Fund; the Police Training Fund; The Spring Conservation Fund; the
Community Redevelopment Agency (CRA) Fund; the Debt Service Fund; The Water and Wastewater Fund;
the Water Capital Fund; the Wastewater Capital Fund; the Forest Lake Golf Course Fund; and the Health
Insurance Fund prior to the fiscal-year close. This amendment will not raise the City’s millage rate and will
have no impact on the overall financial position of the funds.
Details of the General Fund Budget Adjustment:
• Received an additional $72,365 related to the half-cent sales tax.
• Refund of previous year’s transfer to the Spring Conservation Fund.
• General government operations require $27,290 for FEMA reimbursement to other funds for costs related
to Hurricane Ian.
• An additional $66,834 in expenditures related to workers compensation claim liability from prior
years. Allocated as follows:
• $56,992 to the Police Department.
• $9,842 to the Fire Department.
The Stormwater Fund requires an additional appropriation of $2,854 in reserves for FEMA reimbursement of
costs related to Hurricane Ian.
The Police Impact Fund requires additional appropriation of $2,680 in reserves for FEMA reimbursement of
costs related to Hurricane Ian.
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City of Ocoee ▪ 1 N. Bluford Avenue ▪ Ocoee, Florida 34761
Phone: (407) 905-3100 ▪ www.ocoee.org
The Police Trust and Training funds accounting to reflect increases in both revenue and expenses related to
the confiscated property activity and police education program:
• $10,000 for confiscated property activity.
• $8,700 for the police education program.
The Spring Conservation fund requires an adjustment to reflect the refund of a prior year transfer from the
General Fund.
The Community Redevelopment Agency (CRA) Fund requires an additional appropriation of $199 in reserves
for FEMA reimbursement of costs related to Hurricane Ian.
The Debt Service fund requires additional revenue to cover the agent fee related to annual debt service
payments.
The Water and Wastewater Fund requires an additional appropriation of $21,557 in reserves for FEMA
reimbursement of costs related to Hurricane Ian.
The Water and Wastewater Capital funds require a budget true-up to show additional capital charges revenue
as well as amounts refunded after construction was completed and final capacity provided was known.
The Forest Lake Golf Course fund requires a budget true-up to reflect additional course revenue and
expenditures to match actual results for the year.
The Health Insurance Fund requires a budget true-up to reflect additional workers compensation premiums
from the General Fund and additional workers compensation claim liability from prior years. An adjustment is
also needed 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 $1,600,403.
Issue:
Should the Honorable Mayor and City Commission approve the proposed year-end budget amendment as
described and detailed in the attached schedule?
Recommendations:
Staff recommend the Honorable Mayor and City Commission approve the proposed year-end budget
amendment as described and detailed in the attached schedule.
Attachments:
1. Ordinance for FY 2026 Year-End Budget Amendment
2. Year-End Budget Amendment Schedule
3. Business Impact Estimate
4. Advertisement
Financial Impacts:
All additional fund expenditures are offset by additional revenue or expenditure reallocations.
Type of Item: Second Reading Public Hearing
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ORDINANCE NO. 2026-
AN ORDINANCE OF THE CITY OF OCOEE, ORANGE COUNTY, FLORIDA,
RELATING TO THE CITY BUDGET; AMENDING THE CITY BUDGET
ADOPTED BY ORDINANCE 2025-20 FOR THE FISCAL YEAR BEGINNING
OCTOBER 1, 2025, AND ENDING SEPTEMBER 30, 2026 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, 2025, and ending September 30, 2026, as adopted by Ordinance 2025-20
is hereby amended as follows:
Increase of appropriations in both revenue and expenditure totaling $94,124 in the
General Fund; an increase of $2,854 in the Stormwater Fund; an increase of $2,680 in
the Police Impact Fund; an increase of $10,000 in the Police Trust Fund; an increase of
$8,700 in the Police Training Fund; an increase of $1,000 in the Police Community
Programs Fund; a decrease of $5,331 in the Spring Conservation Fund; and increase of
$199 in the Community Redevelopment Agency (CRA) Fund; an increase of $100 in the
Debt Service Fund; and increase of $120,624 in the General Government Capital Fund;
an increase of $21,557 in the Water and Wastewater Fund; an increase of $212,000 in
the Water Capital Fund; an increase of $637,000 in the Wastewater Capital Fund; an
increase of $3,050,688 in the Forest Lake Golf Course Fund; and an increase $1,600,403
in the Health Insurance Fund.
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 , 2026.
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ATTEST: APPROVED:
CITY OF OCOEE, FLORIDA
Melanie Sibbitt, City Clerk Rusty Johnson, Mayor
(SEAL)
ADVERTISED , 2026.
READ FIRST TIME , 2026.
READ SECOND TIME AND ADOPTED
, 2026.
UNDER AGENDA ITEM NO.
FOR USE AND RELIANCE ONLY BY THE
CITY OF OCOEE, FLORIDA; APPROVED AS
TO FORM AND LEGALITY
this day of , 2026.
FISHBACK DOMINICK
By:
Rick Geller, City Attorney
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001-GENERAL FUND Increase/(Decrease) in Expenditure Increase/(Decrease) in Revenue Notes
001-33-5180 HALF-CENT SALES TAX 72,365
001-30-000 BEGINNING CASH BALANCE 27,290
001-516-00-9000 TRANSFERS OUT 27,290
001-521-40-2400 WORKERS' COMP ALLOCATION (119,966) Workmen's Compensation year end adjustments
001-521-00-2400 WORKERS' COMP ALLOCATION 176,958
001-522-00-2400 WORKERS' COMP ALLOCATION 9,842
001-521-00-3400 CONTRACTUAL SERVICES (38,488) Reallocation of costs for purchase of replacement vehicles
001-521-00-3101 LEGAL EXPENSE (20,414) after insurance proceeds
001-521-00-4400 LEASING EXPENSE (3,807)
001-521-00-4401 LEASING EXPENSE - VEHICLES (900)
001-521-00-4606 EQUIP. MAINT. CONTRACTS (57,015)
001-521-00-9105 TRANSFERS OUT - CAPITAL 120,624
001-521-00-4950 ADVISORY BOARD (1,000) Reallocation of costs to increase toys for kids in need
001-521-00-9000 TRANSFERS OUT 1,000 community program
001-38-1000 TRANSFERS IN (5,531) Refund of previous year transfer to Spring Conversation fund 117.
94,124 94,124
111-POLICE TRUST FUND Increase/(Decrease) in Expenditure Increase/(Decrease) in Revenue Notes
111-35-1200 CONFISCATED PROPERTY - STATE 1,876 True-up revenue and expenditure budgets to match actual results.
111-35-1220 CONFISCATED PRO-FEDERAL (1,000)
111-35-9000 COUNTY DISTRIBUTION -GENERAL FUND 1,500
111-36-1100 INTEREST EARNINGS-FED 2,398
111-36-1101 INTEREST EARNINGS - LOCAL (492)
111-36-1102 INTEREST EARNINGS-STATE 1,445
111-36-1103 INTEREST EARNINGS-COUNTY/GF 1,773
111-521-00-4922 STATE DISTRIBUTION EXPENSES 10,000 111-521-00-4990 COUNTY DISTRIBUTION EXPENSES (2,500)
FUND TOTAL 7,500 7,500 -
112-POLICE TRAINING Increase/(Decrease) in Expenditure Increase/(Decrease) in Revenue Notes
112-35-1300 POLICE EDUCATION 8,000 True-up revenue and expenditure budgets to match actual results.
112-36-1100 INTEREST EARNINGS 700
112-521-00-4000 TRAVEL EXPENSES 4,000
112-521-00-5405 TRAINING EXPENSE 4,700
8,700 8,700
114- POLICE COMMUNITY PROGRAMS FUND Increase/(Decrease) in Expenditure Increase/(Decrease) in Revenue Notes
114-38-1000 TRANSFERS IN 1,000 To cover increase in community program costs.
114-521-00-8408 TOYS FOR KIDS IN NEED 1,000
1,000 1,000
117- SPRING CONSERVATION FUND Increase/(Decrease) in Expenditure Increase/(Decrease) in Revenue Notes
117-30-0000 BEGINNING CASH BALANCE (5,331) Refund of previous year transfer from General Fund
117-574-00-9100 TRANSFERS OUT (5,531)
(5,531) (5,331)
FY 2026 Year-End Budget Amendment/True-up Schedule
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216- 2017 CAPITAL IMPROVEMENT BONDS DEBT SERVICE Increase/(Decrease) in Expenditure Increase/(Decrease) in Revenue Notes
216-30-0000 BEGINNING CASH BALANCE 100 Cover increase on debt service agent fee.
216-516-00-7301 OTHER DEBT SERVICE COST/AGENT FEE 100
100 100
317 - GENERAL GOVERNMENT CAPITAL PROJECT FUND FUND Increase/(Decrease) in Expenditure Increase/(Decrease) in Revenue Notes
317-38-1000 TRANSFERS IN 120,624 Cover additional cost of replacing police vehicles in excess
317-521-00-6401 VEHICLES 120,624 of insurance procceds
120,624 120,624
404 - WATER CAPITAL FUND Increase/(Decrease) in Expenditure Increase/(Decrease) in Revenue Notes
404-34-3320 WATER CAPITAL CHARGES 212,000 Adjust revenue received per actual results.
404-533-00-9500 PRIOR YEAR REVENUE REFUNDS 212,000
Capital charges refunded after construction was completed and final capacity
provided was known.
212,000 212,000
405 - WASTEWATER CAPITAL FUND Increase/(Decrease) in Expenditure Increase/(Decrease) in Revenue Notes
405-34-3520 WASTE WATER CAPITAL CH 637,000 Adjust revenue received per actual results.
405-535-00-9500 PRIOR YEAR REVENUE REFUNDS 637,000
Capital charges refunded after construction was completed and final capacity
provided was known.
637,000 637,000
418 - FOREST LAKE GOLF COURSE Increase/(Decrease) in Expenditure Increase/(Decrease) in Revenue Notes
418-34-7204 GOLF COURSE REVENUE 3,022,775 True-up revenue and expenditure budgets to match actual results.
418-36-1100 INTEREST EARNINGS 27,913
418-572-00-3128 PROFESSIONAL SERVICES 34,250
418-572-00-4900 RESERVE FOR CONTINGENCY 525,762
418-572-00-5202 OPERATING SUPPLIES 2,451,400
418-572-00-6400 EQUIPMENT 39,276
3,050,688 3,050,688
615 - INSURANCE FUND Increase/(Decrease) in Expenditure Increase/(Decrease) in Revenue Notes
WORKMEN'S COMPENSATION
615-34-1001 WC PREM REVENUE - GF 186,800 True-up revenue and expenditure budgets to match actual results.
615-521-00-2401 WORKERS COMP CLAIM-PRIOR FY 176,958
615-522-00-2401 WORKERS COMP CLAIM-PRIOR FY 9,842
186,800 186,800
HEALTH INSURANCE
615-34-6500 EMPLOYER CONT. - EMPLOYEE 193,562 True-up revenue and expenditure budgets to match actual results.
615-34-6510 EMPLOYER CONT. - FAMILY 187,927
615-34-6520 EMPLOYEE CONTRIBUTIONS 64,533
615-34-6560 CITY CONTRIBUTION -ADMIN FEE 26,912
615-36-0000 MISCELLANEOUS REVENUE 829,479
615-36-1100 INTEREST EARNINGS 111,190
615-516-00-5620 HEALTH CLINIC 58,040
615-516-00-5640 BCBS CLAIMS 1,355,563
1,413,603 1,413,603
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FUND TOTAL 1,600,403 1,600,403
FEMA REIMBURSEMENT (MULTIPLE FUNDS)Increase/(Decrease) in Expenditure Increase/(Decrease) in Revenue Notes
103-38-1000 TRANSFERS IN 2,854 Transfer FEMA reimbursement to funds in which the expenses were incurred.
103-538-20-4900 RESERVE FOR CONTINGENCY 2,854
108-38-1000 TRANSFERS IN 2,680
108-521-00-4900 RESERVE FOR CONTINGENCY 2,680
130-38-1000 TRANSFERS IN 199
130-516-00-4900 RESERVE FOR CONTINGENCY 199
401-38-1000 TRANSFERS IN 21,557
401-535-00-4900 RESERVE FOR CONTINGENCY 21,557
FUND TOTAL 27,290 27,290
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1
City of Ocoee
Business Impact Estimate
Proposed ordinance’s title/reference:
This Business Impact Estimate is provided in accordance with section 166.041(4), Florida
Statutes. If one or more boxes are checked below, this means the City is of the view that a
business impact estimate is not required by state law1 for the proposed ordinance, but the City is,
nevertheless, providing this Business Impact Estimate as a courtesy and to avoid any procedural
issues that could impact the enactment of the proposed ordinance. This Business Impact Estimate
may be revised following its initial posting.
☐ The proposed ordinance is required for compliance with Federal or State law or regulation; ☐ The proposed ordinance relates to the issuance or refinancing of debt; ☐ The proposed ordinance relates to the adoption of budgets or budget amendments,
including revenue sources necessary to fund the budget; ☐ The proposed ordinance is required to implement a contract or an agreement, including,
but not limited to, any Federal, State, local, or private grant or other financial assistance
accepted by the municipal government; ☐ The proposed ordinance is an emergency ordinance; ☐ The ordinance relates to procurement; or ☐ The proposed ordinance is enacted to implement the following:
a. Part II of Chapter 163, Florida Statutes, relating to growth policy, county and municipal
planning, and land development regulation, including zoning, development orders,
development agreements and development permits;
b. Sections 190.005 and 190.046, Florida Statutes, regarding community development
districts;
c. Section 553.73, Florida Statutes, relating to the Florida Building Code; or
d. Section 633.202, Florida Statutes, relating to the Florida Fire Prevention Code.
In accordance with the provisions of controlling law, even notwithstanding the fact that
an exemption noted above may apply, the City hereby publishes the following
information:
1 See Section 166.041(4)(c), Florida Statutes.
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2
1. Summary of the proposed ordinance (must include a statement of the public purpose, such as
serving the public health, safety, morals and welfare):
2.An estimate of the direct economic impact of the proposed ordinance on private, for-profit
businesses in the City of Ocoee, if any:
(a) An estimate of direct compliance costs that businesses may reasonably incur;
(b) Any new charge or fee imposed by the proposed ordinance or for which businesses will be
financially responsible; and
(c) An estimate of the City’s regulatory costs, including estimated revenues from any new charges
or fees to cover such costs.
3.Good faith estimate of the number of businesses likely to be impacted by the proposed
ordinance:
4. Additional information the governing body deems useful (if any):
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FIRST INSERTIONCITY OF OCOEEPUBLIC HEARING
A Public Hearing before the Ocoee City Commission will be held Wednesday, November 11, 2026, at 5:45 p.m. or as soon thereafter as may be heard, in the Commission Chambers of City Hall at 1 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 2025-20 FOR THE FIS-CAL YEAR BEGINNING OCTOBER 1, 2025, AND ENDING SEP-TEMBER 30, 2026 BY PROVIDING FOR INCREASE OF APPRO-PRIATIONS; PROVIDING FOR SEVERABILITY; PROVIDING AN EFFECTIVE 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 5, 2026 26-04116W
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