Title
Discuss and consider action to approve an ordinance on first and final reading with the caption reading: An ordinance of the City of Pflugerville, Texas, adopting the second 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. During the year, the City receives funds from insurance claims. This revenue is offset by expenses that the City has incurred due to those claims. There have been additional park improvements that are eligible for Parkland Escrow funds. The Greenfield project for the 52 acres purchased by PCDC has incurred expenses. This reimbursement from PCDC will allow the City to appropriate the budget in the appropriate departments to cover those expenses. A projected increase in overtime for the Police Department is being covered by salary savings from the Engineering Department. The FY25 budget originally included a $1M dollar transfer of available fund balance to the Capital Projects fund. These funds have not been associated with any project. This transfer is being reallocated to cover the upfitting cost for the leased vehicles through Enterprise. It was determined that it would not be financially responsible to add the upfitting cost to the annual lease payments. The total upfitting cost is a combination of FY24 vehicles received after 9/30/2024 and the vehicles ordered for FY25.
The explanation for each amendment is included in Exhibit A.
Total additional expense appropriations needed is $906,212, of which $864,756 is covered by additional revenue and $41,456 which will come from fund balance.
Prior City Council Action
Budget Adoption FY25 September 24, 2024
First Amendment FY25 Budget January 28, 2025
Deadline for City Council Action
Action requested May 13, 2025
Funding Expected: Revenue __ Expenditure _x_ N/A __
Budgeted Item: Yes __ No _x_ N/A __
Amount: $906,212
1295 Form Required? Yes __ No __ N/A__x__
Legal Review Required: N/A _x_ Required __ Date Completed: ___________
Supporting documents attached:
FY25 Second 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, adopting the second amendment to the FY25 Budget for the City of Pflugerville; and providing an effective date.