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1280, FY 2023-24 Budget ORDINANCE NO. 1280 AN ORDINANCE ADOPTING AN ANNUAL BUDGET FOR THE CITY OF • OKEECHOBEE, FLORIDA; FOR THE FISCAL YEAR BEGINNING OCTOBER 1, 2023, AND ENDING SEPTEMBER 30, 2024; APPROPRIATING FUNDS FOR OPERATING EXPENSES OF THE CITY OF OKEECHOBEE FOR THE GENERAL OPERATION OF THE SEVERAL DEPARTMENTS OF THE CITY AND OTHER FIXED OBLIGATIONS OF THE CITY FOR AND DURING THE FISCAL YEAR; PROVIDING FOR CONFLICT AND SEVERABILITY; AND PROVIDING FOR AN EFFECTIVE DATE. WHEREAS, the City of Okeechobee adopts a final budget and appropriates funds on an annual basis for the general operation of several departments of the City; and WHEREAS, the City of Okeechobee held budget workshops on August 1, 2023, and August 15, 2023; and WHEREAS, Section 166.241, Florida Statutes provides specific requirements to which municipalities must comply with regard to budgets and budget amendments; and WHEREAS, State law requires that municipal budgets are balanced and adopted annually, and the adoption must be by resolution or ordinance including provisions relating to the methods and timing of budget amendments; and WHEREAS, the 2023 tax assessment role for the City of Okeechobee has been paired, equalized, and certified, showing: Total taxable value of real and personal property: $450,072,897.00; and WHEREAS, the process of the adoption of the annual budget is governed by Chapter 200, Florida Statutes, requiring calculation of the rolled-back tax rate and percentage increase over the rolled-rate, certain public notices, public hearings, format of required ordinances, and the like. NOW,THEREFORE, be it ordained by the City Council of the City of Okeechobee, Florida; presented at a duly advertised public meeting; and passed by majority vote of the City Council; and properly executed by the Mayor or designee, as Chief Presiding Officer for the City: SECTION 1: The foregoing "WHEREAS" clauses are ratified and confirmed as being true and correct and are made a specific part of this Ordinance. SECTION 2: The City Council of the City of Okeechobee, Florida, after having held a public hearing on the annual Budget, including General Fund, Public Facilities Improvement Fund, Capital Improvement Projects Fund, Industrial Development Grant Fund, Appropriations Grant Fund, Other Grant Capital Fund, and Law Enforcement Special Fund, hereby adopts as its annual Budget the expenditures, as fully set forth below, for the Fiscal Year beginning October 1, 2023, and ending September 30, 2024. GENERAL FUND Revenues: Fund Balance $ 4,342,501.00 Ad Valorem Taxes, Millage Rate: 6.3556 $ 2,746,064.00 Other Fees $ 851,000.00 Intergovernmental Revenue $ 2,215,952.00 Charges for Current Services $ 1,531,700.00 Fines, Forfeitures and Penalties $ 26,400.00 Uses of Money and Property $ 365,000.00 Other Revenues $ 50,800.00 TOTAL REVENUES $ 12,129,417.00 Transfer-In from Public Facilities Improvement Fund $ 350,000.00 TOTAL REVENUES AND TRANSFERS $ 12,479,417.00 Ordinance No. 1280, Page 1 of 4 GENERAL FUND CONTINUED Expenditures: Legislative $ 175,880.00 Executive $ 259,770.00 Human Resources $ 89,140.00 • City Clerk $ 300,540.00 Legal Counsel $ 196,400.00 Financial Services $ 362,325.00 General Services $ 632,815.00 Law Enforcement $ 3,383,300.00 Fire Protection $ 878,500.00 Road and Street Facilities $ 1,749,153.00 TOTAL EXPENDITURES $ 8,027,823.00 Transfer-Out to Capital Improvement Project Fund $ 109,094.00 TOTAL EXPENDITURES AND TRANSFERS $ 8,136,917.00 GENERAL FUND BALANCE $ 4,342,500.00 PUBLIC FACILITIES IMPROVEMENT FUND Revenues: Fund Balance $ 743,252.00 Revenues $ 1,142,859.00 TOTAL REVENUES $ 1,886,111.00 Expenditures: TOTAL EXPENDITURES: $ 1,268,551.00 Transfer-Out to General Fund $ 350,000.00 TOTAL EXPENDITURES AND TRANSFERS $ 1,618,551.00 PUBLIC FACILITIES IMPROVEMENT FUND BALANCE $ 267,560.00 CAPITAL IMPROVEMENT PROJECTS FUND Revenues: Fund Balance $ 3,827,861.00 Revenues $ 50,000.00 TOTAL REVENUES $ 3,877,861.00 Transfer-In from General Fund $ 109,094.00 TOTAL REVENUES AND TRANSFERS $ 3,986,955.00 Expenditures: TOTAL EXPENDITURES $ 1,109,000.00 Transfer-Out to Appropriations Grant Funds $ 3,400.00 TOTAL EXPENDITURES AND TRANSFERS $ 1,112,400.00 CAPITAL IMPROVEMENT PROJECTS FUND BALANCE $ 2,874,555.00 INDUSTRIAL DEVELOPMENT GRANT FUND Revenues: Fund Balance $ 0.00 Revenues $ 1,409,246.00 TOTAL REVENUES $ 1,409,246.00 Expenditures: TOTAL EXPENDITURES $ 1,409,246.00 INDUSTRIAL DEVELOPMENT GRANT FUND BALANCE $ 0.00 APPROPRIATIONS GRANT FUND • Revenues: Fund Balance $ 0.00 Revenues $ 240,000.00 TOTAL REVENUES $ 240,000.00 Ordinance No. 1280, Page 2 of 4 APPROPRIATIONS GRANT FUND CONTINUED Transfer-In from Capital Improvement Projects Fund $ 3,400.00 TOTAL REVENUES AND TRANSFERS $ 243,400.00 Expenditures: TOTAL EXPENDITURES $ 195,400.00 APPROPRIATIONS GRANT FUND BALANCE $ 48,000.00 OTHER GRANT CAPITAL FUND Revenues: Fund Balance $ 0.00 Revenues $ 1,860,000.00 TOTAL REVENUES $ 1,860,000.00 Expenditures: TOTAL EXPENDITURES $ 1,739,750.00 OTHER GRANT CAPITAL FUND BALANCE $ 120,250.00 LAW ENFORCEMENT SPECIAL FUND Revenues: Fund Balance $ 16,890.00 Revenues $ 1,000.00 TOTAL REVENUES $ 17,890.00 Expenditures: TOTAL EXPENDITURES $ 10,500.00 LAW ENFORCEMENT SPECIAL FUND BALANCE $ 7,390.00 SECTION 3: That this Ordinance was proposed, considered, and adopted under the provisions of Chapter 166 and 200.065 Florida Statutes. SECTION 4: The Finance Director shall furnish a certified copy of this Ordinance upon second reading and final adoption to the Okeechobee County Property Appraiser, the Okeechobee County Tax Collector, and the Florida Department of Revenue as required by law. SECTION 5: All ordinances or parts of ordinances in conflict herewith are hereby repealed. SECTION 6: The City Administrator, through the Finance Director, is hereby authorized and directed to disburse monies for the purpose of meeting the expenses and expenditures of the City as appropriated. SECTION 7: Effective Date. This Ordinance shall be effective October 1, 2023. INTRODUCED for First Reading and set the Public Hearing date, on the 5th day of September 2023. Roll Call Vote: Yes No Abstained Absent •Council Member Chandler: X Council Member/Vice Mayor Clark: x Council Member Jai-fief: x Council Member McAuley: x Mayor Watford: • x 111 Dowling R. Watford, Jr., Mayor ATTEST: i CAu�, - Lane Gamiotea, CMC, City Clerk Ordinance No. 1280, Page 3 of 4 PASSED AND ADOPTED after Second Reading and Final Public Hearing on the 25th day of September 2023. Roll Call Vote: Yes No Abstained Absent • Council Member Chandler: x Council MemberNice Mayor Clark: x Council Member Jarriel: x Council Member McAuley: x Mayor Watford: x Dowling R. W ord, Jr., Mayor ATTEST: . .101\ *Ya MtUti114--" Lane Gamiotea, CMC, City Clerk REVIEWED FOR LEGAL SUFFICIENCY: John . Fumero, City Attorney Nason Yeager Gerson Harris & Fumero, P.A. • Ordinance No. 1280, Page 4 of 4