Title
Approving an ordinance on first and final reading with the caption reading: An ordinance of the City of Pflugerville, Texas, adopting the third amendment to the FY25 Budget for the City of Pflugerville; and providing an effective date.
Summary
Per City Charter, section 9.04 (a), City Council may approve supplemental appropriations where there are revenues available for appropriation in excess of those estimated in the budget.
Per City Charter, section 9.04 (d), at any time during the fiscal year the manager may transfer part or all of any unencumbered appropriation balance among programs within a department, division, or office. Upon written request by the manager, the council by ordinance may transfer part or all of any unencumbered appropriation balance from one department, office, or agency to another.
General Fund: This amendment is necessary to appropriately recognize additional revenue and increasing the appropriate department expenses related to leases and subscriptions. This entry is a year-end entry and will be covered by this amendment. There are several departments that need an additional budget amount, covered by savings from other departments. The explanation for each amendment is included in Exhibit A.
Total additional expense appropriations needed is $5,670,217 of which 100% is covered by additional revenue and $0 which will come from fund balance.
Water Wastewater Fund: This amendment is necessary to appropriate additional expense to cover the amount due to Manville Water District through the Wholesale Water Agreement. This expense line was overlooked during the initial FY25 original adopted budget. There is also an amendment to recognize the amount of revenue being transferred from the Water/Wastewater Impact Fee Fund. This revenue will be used toward future debt payments.
Total additional expense appropriations needed is $1,400,000 of which 100% is covered by available fund balance.
Utility CIP Fund: This amendment is necessary to appropriate additional expense to recognize the amount of Impact Fee Funds to transfer to Water Wastewater Fund to apply to future debt payments.
Total additional expense appropriations needed is $6,300,000 of which 100% is covered by available fund balance.
Hotel Occupancy Tax Fund: This amendment is necessary to appropriate additional expense to cover the additional costs for funding performance music at various festivals and the additional historic preservation costs associated with the tower lighting project and the Heritage House.
Total additional expense appropriations needed is $65,000 of which 100% is covered by available fund balance.
Public Safety Special Revenue Fund: This amendment is necessary to recognize revenue received through seizures, and increase expense line items to allow these funds to be used for allowable law enforcement expenses.
Total additional expense appropriations needed is $121,500 of which 100% is covered by additional revenue.
Prior City Council Action
Budget Adoption FY25 September 24, 2024
First Amendment FY25 Budget January 28, 2025
Second Amendment FY25 Budget May 13, 2025
Deadline for City Council Action
Approval by October 28, 2025 to increase appropriations for FY25 and finalize closing the fiscal year.
Funding Expected: Revenue __ Expenditure _X_ N/A __
Budgeted Item: Yes _X_ No ___ N/A __
Amount: _See Exhibit A_______
1295 Form Required? Yes __ No _X_
Legal Review Required: N/A _X_ Required __ Date Completed: ___________
Supporting documents attached:
FY25 Third Budget Amendment Ordinance
Exhibit A
Recommended Action
Approve an ordinance on first and final reading with the caption reading: An ordinance of the City of Pflugerville, Texas, Texas, adopting the third amendment to the FY25 Budget for the City of Pflugerville; and providing an effective date.