25-1690 Budget Amendment RESOLUTION NO. 25-1690
A RESOLUTION OF THE CITY COMMISSION OF THE CITY OF
LONGWOOD, FLORIDA, AMENDING THE BUDGET OF THE CITY OF
LONGWOOD FOR FISCAL YEAR 2025 BEGINNING OCTOBER 1,2024
AND ENDING SEPTEMBER 30, 2025; AND PROVIDING FOR
SEVERABILITY AND AN EFFECTIVE DATE.
WHEREAS, the Commission of the City of Longwood, Florida has adopted an final
budget for the fiscal year beginning October 1, 2024, and ending on September 30, 2025 through
Ordinance No. 24-2259 on September 16, 2024; and
WHEREAS, the City Commission of the City of Longwood, Florida, has determined
that the Budget for the Fiscal Year 2024/2025 should be amended; and
WHEREAS, Florida Statutes, Section 166.241(4) requires the governing body
amend the budget in the same manner as the original budget is adopted; and
WHEREAS, the 2024/2025 budget for the General Fund, Building Fund, Special
Law Enforcement Fund, Parks and Events Fund, Police Impact Fees Fund, Fire Impact Fees Fund,
Recreation Impact Fees Fund, Public Facilities Fund, Public Utilities Fund, Renewal and
Replacement Fund, and Stormwater Fund require amendments to reflect adjustments to the
revenues and expenditures as described in Exhibit "A", which is attached.
NOW, THEREFORE, BE IT RESOLVED BY THE CITY COMMISSION OF THE CITY OF
LONGWOOD, FLORIDA, AS FOLLOWS:
SECTION 1. BUDGET AMENDMENT: The City Commission of the City of
Longwood hereby amends the Fiscal Year 2024/2025 budget appropriations for the General
Fund, Building Fund, Special Law Enforcement Fund, Parks and Events Fund, Police Impact Fees
Fund, Fire Impact Fees Fund, Recreation Impact Fees Fund, Public Facilities Fund, Public Utilities
Fund, Renewal and Replacement Fund, and Stormwater Fund, as depicted in Exhibit "A" which is
Resolution No.25-1690
Page 1 of 2
hereby attached and made part of this Resolution by reference thereto.
SECTION 2.SEVERABILITY: It is hereby declared to be the intention of the City Commission
that the sections, paragraphs, sentences, clauses, and phrases of this Resolution are severable,
and if any phrase, clause, sentence, paragraph, or section of this Resolution shall be declared
unconstitutional by the valid judgment or decree of a court of competent jurisdiction, such
unconstitutionality shall not affect any of the remaining phrases, clauses, sentences, paragraphs
and sections of this Resolution.
SECTION 3. EFFECTIVE DATE: This Resolution shall take effect upon final passage
and adoption.
PASSED AND ADOPTED THIS 19TH DAY OF MAY 2025.
City of Longwood, Florida
Brian D. Sackett, Mayo
ATTEST
iche L ng , , FCRM, City Clerk
Approved as to form and legality for the use and reliance it of Longwood, Florida, only.
Daniel W. Lang , it Attorney
Resolution No.25-1690
Page 2 of 2
EXHIBIT A
CITY OF LONGWOOD
2025 MID-YEAR BUDGET ADJUSTMENTS
RES#25-1690
Description Account Number Revised Estimated Current Budget Proposed
Budget Amendment
GENERAL FUND 001
Revenues
Other Licenses/Fire Inspections 001-0000-329-2800 20,000.00 12,500.00 7,500.00
Public Safety/Police Services 001-0000-342-1000 11,000.00 3,000.00 8,000.00
Police Services/OCDETF 001-0000-342-1010 15,000.00 10,000.00 5,000.00
Public Safety/Off Duty Detail 001-0000-342-2000 80,000.00 60,000.00 20,000.00
P&R/LBR-Field Use Agreement 001-0000-347-2060 6,720.00 5,000.00 1,720.00
P&R/Concession/Babe Ruth 001-0000-347-2070 3,000.00 1,500.00 1,500.00
Code Enforcement Fines 001-0000-354-3030 48,000.00 36,800.00 11,200.00
Total Revised Revenues General Fund 54,920.00
Expenditures
Utility Services/Cemetery 001-1200-512-4300 25,000.00 12,000.00 13,000.00
Debt Service/Principal 001-1640-513-7100 111,651.00 51,191.00 60,460.00
Debt Service/Interest 001-1640-513-7200 5,448.00 4,778.00 670.00
Regular Salaries and Wages 001-2600-521-1200 3,529,431.00 3,369,831.00 159,600.00
Special Events 001-2600-521-1250 80,000.00 56,709.00 23,291.00
Overtime 001-2600-521-1400 231,820.00 201,820.00 30,000.00
FICA 001-2600-521-2100 306,932.00 289,706.00 17,226.00
Retirement Contribution 001-2600-521-2200 986,800.00 914,359.00 72,441.00
Debt Service/Principal 001-2600-521-7100 336,629.00 239,390.00 97,239.00
Debt Service/Interest 001-2600-521-7200 7,632.00 7,683.00 (51.00)
Capital Equipment 001-2800-522-6400 34,549.00 - 34,549.00
Debt Service/Principal 001-2800-522-7100 350,667.00 456,922.00 (106,255.00)
Debt Service/Interest 001-2800-522-7200 12,700.00 160,976.00 (148,276.00)
Debt Service/Principal 001-3210-572-7100 336,048.00 314,042.00 22,006.00
Debt Service/Interest 001-3210-572-7200 71,426.00 78,261.00 (6,835.00)
Overtime 001-3520-541-1400 77,000.00 55,000.00 22,000.00
Capital Equipment 001-3520-541-6400 10,000.00 - 10,000.00
Reserves 001-9999-599-9810 4,492,945.00 4,739,090.00 (246,145.00)
Total Revised Expenditures General Fund 54,920.00
Revenues Less Expenditures in General Fund -
BUILDING FUND 102
Revenues
Total Revised Revenues Building Fund -
Expenditures
Debt Service/Principal 102-2900-524-7100 15,887.00 3,697.00 12,190.00
Debt Service/Interest 102-2900-524-7200 449.00 314.00 135.00
Reserves 102-9999-599-9810 21,942.00 34,267.00 (12,325.00)
Total Revised Expenditures Building Fund -
Revenues Less Expenditures in Building Fund -
SPECIAL LAW ENFORCEMENT FUND 117
Revenues
N
Total Revised Revenues Special Law Enforcement Fund -
EXHIBIT A
CITY OF LONGWOOD
2025 MID-YEAR BUDGET ADJUSTMENTS
RES#25-1690
Description Account Number Revised Estimated Current Budget Proposed
Budget Amendment
Expenditures
Other Charges&Obligations 117-2600-521-4901 111,691.00 25,500.00 86,191.00
Reserves 117-2600-521-9810 329,112.00 415,303.00 (86,191.00)
Total Revised Expenditures Special Law Enforcement Fund -
Revenues Less Expenditures in Special Law Enforcement Fund -
PARKS AND EVENTS FUND 131
Revenues
Sponsorship Events 131-0000-347-2030 8,100.00 5,000.00 3,100.00
Halloween 131-0000-347-2037 4,255.00 3,550.00 705.00
Fall Festival 131-0000-347-2043 26,731.00 21,700.00 5,031.00
Total Revised Revenues Parks and Events Fund 8,836.00
Expenditures
Parks& Events Reserves 131-3210-574-9810 23,660.00 14,824.00 8,836.00
Total Revised Expenditures Parks&Events Fund 8,836.00
Revenues Less Expenditures in Parks&Events Fund -
POLICE IMPACT FEES FUND 134
Revenues
Total Revised Revenues Impact Fees Fund -
Expenditures
Capital Equipment 134-2600-521-6400 102,000.00 - 102,000.00
Reserves 134-5999-999-9810 36,711.00 138,711.00 (102,000.00)
Total Revised Expenditures Impact Fees Fund -
Revenues Less Expenditures in Police Impact Fees Fund -
FIRE IMPACT FEES FUND 135
Revenues
Total Revised Revenues Impact Fees Fund -
Expenditures
Capital Equipment 135-2800-522-6400 8,961.00 8,695.00 266.00
Reserves 135-5999-999-9810 300,380.00 300,646.00 (266.00)
Total Revised Expenditures Impact Fees Fund -
Revenues Less Expenditures in Fire Impact Fees Fund -
RECREATION IMPACT FEES FUND 136
Revenues
Total Revised Revenues Impact Fees Fund -
EXHIBIT A
CITY OF LONGWOOD
2025 MID-YEAR BUDGET ADJUSTMENTS
RES#25-1690
Description Account Number Revised Estimated Current Budget Proposed
Budget Amendment
Expenditures
Improvements Other Than Buildings 136-3210-572-6300 25,426.00 - 25,426.00
Capital Equipment 136-3210-572-6400 89,442.00 - 89,442.00
Reserves 136-5999-999-9810 119,961.00 234,829.00 (114,868.00)
Total Revised Expenditures Impact Fees Fund -
Revenues Less Expenditures in Recreation Impact Fees Fund -
PUBLIC FACILITIES CAPITAL PROJECTS FUND 310
Revenues
FDOT-JPA#444681-1 Ped Corridor 310-0000-334-4000 199,018.00 - 199,018.00
Total Revised Revenues Public Facilities Fund 199,018.00
Expenditures
Corridor Landscaping/Hardscaping 310-3100-524-6318 573,329.00 123,329.00 450,000.00
Bennett Drive Drainage 310-3520-541-6324 1,025,100.00 825,100.00 200,000.00
Stormwater and Paving Orange Aver 310-3520-541-6306 160.00 200,160.00 (200,000.00)
South Pedestrian Corridor(Milwee A 310-3520-541-6322 535,077.00 505,077.00 30,000.00
Longdale Maintenance Yard Restora310-3520-541-6333 60,000.00 - 60,000.00
Traffic Calming Initiative 310-3520-541-6334 45,000.00 - 45,000.00
Debt Services/Interest 310-3520-541-7200 993.00 984.00 9.00
Reserves 310-9999-599-9810 1,780,434.00 2,166,425.00 (385,991.00)
Total Revised Expenditures Public Facilities Fund 199,018.00
Revenues Less Expenditures in Public Facilities Fund -
PUBLIC UTILITIES FUND 401
Revenues
SG/319 H Grant-E Longwood PH2 401-0000-334-3535 141,669.00 - 141,669.00
Total Revised Revenues PU Fund 141,669.00
Expenditures
Capital Equipment 401-4120-536-6400 324,482.00 304,482.00 20,000.00
Reserves 401-9999-599-9810 1,346,180.00 1,224,511.00 121,669.00
Total Revised Expenditures PU Fund 141,669.00
Revenues Less Expenditures in Public Utilities Fund -
RENEWAL&REPLACEMENT FUND 402
Revenues
Total Revised Revenues R&R Fund -
Expenditures
CIP/Lifstation Rehabilitation 402-4120-536-6316 202,806.00 195,083.00 7,723.00
Reserves 402-9999-599-9810 908,313.00 916,036.00 (7,723.00)
Total Revised Expenditures R&R Fund -
Revenues Less Expenditures in Stormwater Fund -
STORMWATER FUND 406
Revenues
Service Charges 406-0000-329-1250 772,876.00 765,047.00 7,829.00
Miscellaneous Revenue 406-0000-369-0000 250.00 - 250.00
Total Revised Revenues Stormwater Fund 8,079.00
Expenditures
CIP/Pipelining 406-3520-541-6308 100,000.00 200,000.00 (100,000.00)
CIP/Bennett Drive/UPS Pond 406-3520-541-6312 258,619.00 158,619.00 100,000.00
EXHIBIT A
CITY OF LONGWOOD
2025 MID-YEAR BUDGET ADJUSTMENTS
RES#25-1690
Description Account Number Revised Estimated Current Budget Proposed
Budget Amendment
Debt Service/Principal 406-3520-541-7100 39,269.00 25,949.00 13,320.00
Debt Service/Interest 406-3520-541-7200 2,656.00 2,648.00 8.00
Reserves/Fund Balance 406-9999-599-9810 1,140.00 6,389.00 (5,249.00)
Total Revised Expenditures Stormwater Fund 8,079.00
Revenues Less Expenditures in Stormwater Fund -
Interdepartmental Transfers:
Interdepartmental Transfer FROM General Fund (001) (4,499,000.00)
Interdepartmental Transfer TO Capital Projects Fund (320) 4,499,000.00