Title
Approving an ordinance on first and final reading with the caption reading: An ordinance of the City of Pflugerville, Texas, adopting the first 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 appropriate the funds associated with FY24 budgeted items that were not completed or received before the end of the fiscal year. The commitment to purchase has already been given and the unused FY24 budget amount has been rolled into FY24 ending fund balance. These carryover amounts will be using available fund balance. There is one transfer item for employee incentive associated with the Engineer position that has been a challenge to fill. This amendment uses salary savings and establishes an amount available for the incentive. This special call out in this amendment was recommended by legal review. The bollards are a new expense request for FY25 and are for public safety during special events. The explanation for each amendment is included on Exhibit A.
Total additional expense appropriations needed is $1,163,932, all from available fund balance leaving the percentage of fund balance to recurring expenditures at 45%.
Water Wastewater Fund: This amendment is necessary to appropriate the funds associated with FY24 budgeted items that were not completed or received before the end of the fiscal year. The commitment to purchase has already been given and the unused FY24 budget amount has been rolled into FY24 ending fund balance. These carryover amounts will be using available fund balance. There is one transfer item for employee incentive associated with the Engineer position that has been a challenge to fill. This amendment uses salary savings and establishes an amount available for the incentive. This special call out in this amendment was recommended by legal review. The explanation for each amendment is included in Exhibit A.
Total additional expense appropriations needed is $102,285, all from available fund balance leaving the percentage of fund balance to recurring expenditures at 73%.
Hotel Occupancy Tax Fund: This amendment appropriates the funds needed to complete the Tank Lighting project previously approved by city council.
Total additional expense appropriations needed is $358,457, all from available fund balance. The projected ending fund balance after this amendment is $2,269,299.
Prior City Council Action
Budget Adoption FY25 September 24, 2024
Deadline for City Council Action
January 28, 2025 to increase appropriations for FY25
Funding Expected: Revenue __ Expenditure _x_ N/A __
Budgeted Item: Yes __ No _x_ 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 First 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 first amendment to the FY25 Budget for the City of Pflugerville; and providing an effective date.