25-2272 Adopting Budget FY 2025-2026 ORDINANCE NO. 25-2272
AN ORDINANCE OF THE CITY OF LONGWOOD,
FLORIDA, ADOPTING THE ANNUAL BUDGET FOR THE FISCAL
YEAR BEGINNING OCTOBER 1, 2025 AND ENDING
SEPTEMBER 30, 2026 AND ACCOMPANYING FIVE YEAR
CAPITAL IMPROVEMENT PLAN; APPROPRIATING, AND
ALLOCATING REVENUE AND EXPENDITURES OF THE CITY FOR
THE FISCAL YEAR 2025/2026, PROVIDING FOR
AMENDMENT BY ORDINANCE OR RESOLUTION, PROVIDING
FOR CONFLICTS, SEVERABILITY, AND EFFECTIVE DATE.
WHEREAS, under Section 6.04 of the City Charter of the City of Longwood, Florida,
and the laws of the State of Florida, a proposed budget of the estimated revenues and
expenditures and a complete financial plan of all city funds and activities for the Fiscal Year
2025/26 has been reviewed and evaluated, and
WHEREAS, the City Commission is of the opinion that all of the items of anticipated
revenues and expenditures for the said fiscal year are reasonable, necessary, and proper for
the administration of the affairs of and the proper conduct of the business of the City of
Longwood; and
WHEREAS, under Section 3.10 of the City Charter of the City of Longwood, Florida,the
City Commission can by ordinance adopt or amend an administrative code or establish, alter
or abolish any City department, office or agency; and
WHEREAS, after further review, the City Commission desires to adopt said budget as
submitted set forth the following estimated fiscal data for the year 2026;
Revenues and Fund Balance $74,171,379
Expenditure Requirements $74,171,379
NOW, THEREFORE, BE IT ORDAINED BY THE CITY COMMISSION OF THE CITY OF
LONGWOOD, FLORIDA,AS FOLLOWS:
SECTION 1: There is hereby adopted a budget for the fiscal year 2025/26 for the City of
Longwood, Florida, for the period beginning October 1, 2025, and ending September 30,
2026.
SECTION 2: A complete copy of the entire budget for the fiscal year 2025/26
consisting of estimated revenues and expenditures is attached to this ordinance and
specifically incorporated herein along with all amendments thereto made by this Commission
on the date of adoption.
Ordinance No.25-2272
Page 1 of 3
SECTION 3: With respect to the Capital Improvement Projects (CIP) included in the line
item budgets for funds or departments, such are considered subcategories within a fund, and
not themselves considered separate funds or programs. Transfer of appropriations between
capital projects line items in the CIP will be permissible through a budget amendment
approved by City Commission through a Resolution. Modifications to the CIP affecting the
total amount of appropriations in a fund or department will require City Commission approval
through a budget amendment.
SECTION 4: All ordinances or parts of ordinances in conflict herewith be and the same
are hereby repealed.
SECTION 5: This ordinance may be amended by ordinance or resolution.
SECTION 6: If any section, sentence, clause, or phrase of this ordinance is held to be
invalid or unconstitutional by a court of competent jurisdiction, the holding shall in no way
affect the validity of the remaining portions of this ordinance.
SECTION 7: This Ordinance shall become effective on October 1, 2025.
FIRST READING (ADOPT TENTATIVE): September 4, 2025
SECOND READING (ADOPT FINAL): September 15, 2025
PASSED AND ADOPTED THIS 15th DAY OF September A.D., 2025.
CITY COMMISSION
CITY OF LONGWOOD, FLORIDA
XG
BRIAN D. SACKETT, A OR
ATTEST:
" A k
LIANE CARTAGENA, ACTING CITY CLERK
Ordinance No.25-2272
Page 2 of 3
Approved as to form and legality for the use and reliance of the City of
Longwood, Florida,only.
DANIEL W. LANG Y NEY
Ordinance No.25-2272
Page 3 of 3
Proposed Budget
2026
October 1, 2025 - September 30, 2026
City of Longwood, Florida
City of Longwood, Florida
2025/2026 Budget
October 1, 2025 – September 30, 2026
City Commission
Brian D. Sackett, Mayor
Abby Shoemaker, Deputy Mayor
Matt McMillan, Commissioner
Tony Boni, Commissioner
Matt Morgan, Commissioner
Executive Staff
William Watts, City Manager
Daniel W. Langley, City Attorney Liane Cartagena , Acting City Clerk
Dustin Woolbright , Interim Financial Services Director
Chris Kintner, Community Development Director
Craig Dunn, Information Technology Director
Chris Capizzi, Leisure Services Director
Magdala Ridore, Human Resources & Risk Management Director
Shad M. Smith, Public Works Director
David Dowda, Police Chief
Troy Feist, Fire Chief
Table of
Contents
Readers Guide
Budget Document
Budget Guiding Policies
Budge t Process
Bud get Calendar
Budge tary Basis
F inancial Structure
City Manager’s Budget Message
01
25
27
29
31
33
34
21
READERS GUIDE
BUDGET MESSAGE
BUDGET OVERVIEW
City of Longwood Location & Mission
History of Longwood
Demographics
Community Snapshot
Budget Award
Organizational Chart
Longwood City Commission and Staff
COMMUNITY PROFILE
04
06
09
11
12
13
14
CITYWIDE BUDGET
GENERAL FUND BUDGET
DEPARTMENTS
SPECIAL REVENUE FUNDS
Gen e ral Fund Budge t Summary
General Fund: Total Sources
General Fund: Revenue Detail
General Fund: Total Uses
General Fund Allocations
55
56
57
60
61
Citywide Budget Summary
Major Revenue Sources
Historical Revenue Summary
Historical Expens e Summary
Long-Range Financial Plan
Changes in F und Balance
Revenues by Type
Expenses by Major Category
Citywide Sou rces
Citywide Uses
Appropr iations by Fund
Citywide FTE’s
38
39
41
42
43
46
48
48
49
50
51
52
TABLE OF CONTENTS
Financial Services
Information Techno logy
Law Enforcem ent
Fire and Rescue
Community D evelopment
Leisure Services
P ublic Work s-Streets
Public Utilities
63 Administration
City Commiss ion
Cit y Attorn ey
City Clerk
City Manag er
General Services
Human R es o urces
64
70
73
81
86
91
97
112
118
126
133
139
147
187
Special Revenue Funds Schedule
Building and Inspection Fund
Stormwater Management Fund
Police Education F und
Special Law Enforcement Trust Fund
ARPA Fund
Sp ecial Assessment Fund
Parks and Events Fund
Citizens on Patrol Fund
CERT Fund
Police Impac t Fees Fund
Fire Impact Fees Fund
Recreation Impact Fees Fund
PW-Adm inistrative Impact Fees Fund
154
158
162
167
167
168
169
171
173
174
175
176
177
178
Capital Project Funds Schedule
Public Facilities Improvement Fund
Capital Projects Fund
Five-Year Capital Improvement Plan
Capital Project Summary Detail
Capital Project Detail
180
181
183
CAPITAL PROJECT FUNDS
CAPITAL IMPROVEMENT
PROGRAM
Enterprise Funds Sched ule
Publ ic Utilit ies Fund
Public Utilities R&R Fund
Public U tilities Impact Fees Fund
ENTERPRISE FUNDS
LONG TERM DEBT
PERSONNEL
GLOSSARY
Long Term Debt Policy
Capital Improvem en t Notes
Sta te Revolving Fund Loans
Long Term Deb t Analysis
275
275
278
282
TABLE OF CONTENTS
Human Resources Overview
Authorized Posi tions
Payroll Allocations
G rade Step Pay Plan
284
286
290
291
302 Gl ossary of Te rms
CONT.
186
187
195
197
199
200
204
Information Technology
Leisure Services
Fire Department
Police Department
Public Works
204
205
208
213
219
Readers
Guide
Readers Guide
The budget is the City’s fundamental policy document. It describes the City’s goals and details
how resources are allocated to achieve these goals. In addition, the budget serves as the annual
financial plan, an operations guide, and a communications tool. The budget guide provides an
overview of the elements of the budget document. It also includes a glossary of budget
terminology.
Table of Contents
The Table of Contents lists and shows the page number for information in the Budget.
Community Profile
This section provides the City’s Mission Statement, background information on the city including
its location, history, and the structure of the organization, the City’s demographic information,
and the form of government by introducing the City Commission and the City Manager.
Budget Message
The budget message prepared by the City Manager summarizes the City’s current year activities
and long-term position, highlights new programs and opportunities, and outlines both short and
long-term goals of the city. Furthermore, the Budget Message identifies challenges faced in the
year ahead and describes how the city intends to address these challenges and proceed in a way
that ensures fiscal stability and accountability.
Budget Overview
The budget document provides an overview of the guidance and direction used to manage the
fiscal resources of the city. Provides an overview of the policies established in preparing the
proposed budget and describes the legal authority in establishing the budget; how it is
presented and justified; and the adoption and execution of the budget.
Citywide Budget
The Citywide Budget provides financial information on projected revenues, expenditures, fund
balances, and reserves. This section includes the Budget Summary of Funds as well as detailed
fund descriptions and information on all revenue sources and expenditure projections. This
section also includes fund balance trends and detailed revenue and expenditure data for the
next year.
General Fund
Organizational Chart:
Each Department section begins with an Organizational Chart. Each chart displays the
department’s positions and their relationship to one another.
Department Description:
Includes a detail description of the department and the specific functions and duties.
City of Longwood 1 FY 2025-2026 Proposed Budget
Readers Guide (Cont.)
Goals and Objectives:
Objectives are outlined in bullet format and represent each department’s objectives for
FY2025/2026.
Highlights:
Highlights are outlined in bullet format and represent each department’s accomplishments for
FY2024/2025.
Performance Measures:
Departmental Performance Measures for the upcoming fiscal year as well as the prior fiscal
years are also outlined in table formats. As part of the city’s ongoing process improvement, each
department has identified key performance measures that are aligned with the City Mission
Statement and track the measures over multiple fiscal years.
Summary:
The Summary in a table format provides with authorized positions for each department
approved for the upcoming fiscal year as well as prior year. The number of positions includes
full-time and part-time positions. Also includes the total for Personnel, Operating and Capital
Expenses. The funding source includes the various sources of funding for the operation of the
department.
Line-Item Detail:
The Line-Item Detail provides with each line expense accounts used by each department for the
operations of the department. It includes FY2023/2024 actual expenses, FY2024/25 budget and
estimates; and FY2025/2026 proposed budget.
Special Revenue Funds
The Special Revenue Funds section provide with a schedule of the combined revenues and
expenditures for all special revenue funds. Each of the various funds display their budgets in a
similar format to the departmental section of the General Fund.
Capital Project Funds
The Capital Project Funds section provide with a schedule of the combined revenues and
expenditures for the Public Facilities and Capital Projects Funds. Each of the various funds
display their budgets in a similar format to the departmental section of the General Fund.
Enterprise Funds
The Enterprise Fund section provide with the Water and Wastewater funds and how they are
used. A schedule of the combined revenues and expenses for all funds is provided. Each fund
displays their budgets in a similar format to the departmental section of the General Fund.
City of Longwood 2 FY 2025-2026 Proposed Budget
Readers Guide (Cont.)
Capital Improvement Program
The Capital Improvement Program shows a summary of the five-year plan for the purchase of
vehicles, equipment, and infrastructure improvements. A detail sheet for each project is also
presented that provides the funding, project description, justification, project alternatives, and
project impact on the operating budget.
Long Term Debt
The Long-Term Debt section shows all debt the City currently has starting with the Capital
Improvement Notes, State Revolving Fund Loans, followed by the Long-Term Debt Analysis
providing with current loan balances and what is due within a year.
Workforce
The Workforce shows authorized full-time and part-time positions for each department.The
Position Comparison by Fund Schedule provides three years and change between the last two
fiscal years. Payroll Allocations shows percentage of positions that are split between
departments or funds. This section also includes the Grade Step Schedule for non-union, Police
Department Teamsters and Fire Department IAFF, and a 10-year position history.
Glossary
Provides a glossary of defining terms that are either technical in nature or have a unique
meaning for the City
City of Longwood 3 FY 2025-2026 Proposed Budget
Community
Profile
City of Longwood 4 FY 2025-2026 Proposed Budget
Our Mission Statement
To foster citizen trust by practicing open, accountable, and
responsive government; providing quality core services; promoting
long-term prosperity; encouraging smart growth in harmony with
the City's unique heritage and urban surroundings; strengthening
the City's standing as a preeminent destination for commercial
endeavors; and promoting livability by enhancing and protecting
our neighborhoods.
Longwood is located 28° 42′ 5.7″N 81°20′42″W / 28.702061°N
81.345098°W / 28.702061; -81.345098
City of Longwood
City of Longwood 5 FY 2025-2026 Proposed Budget
settlements that had developed near the Seminole War forts built between 1837 and 1838.Settlers began arriving at what would become Longwood during the lull between the end of theSeminole Wars in the 1850s and the beginning of the Civil War.
History of Longwood
As far as American Colonial history goes, Longwood as well asmost of Seminole County shares its frontier beginnings with theearly settlement of Orange, Lake, Brevard, Volusia, and OsceolaCounties that make up the Orlando Metro Area. Central Florida'sdevelopment began after the Second Seminole War (1837-1842).By the early 1860s, both Sanford and Orlando were small
The earliest settlers to the Longwood area arrived in the early1870s. John Neill Searcy came from Tennessee in March of 1873,and Edward Warren Henck arrived from Boston in November ofthe same year. Both came by steamboat up the St. Johns Riverto Sanford and were soon granted Longwood homesteads. Asmall community had begun to develop. Mr. Henck found theHartley Family homesteading at Fairy Lake which is now theColumbus Harbor neighborhood when he first arrived. "Therewere no other inhabitants in what is now the corporation ofLongwood," Henck wrote in a brief history of his early days inFlorida for historian William Fremont Blackman's History ofOrange County, Florida, published in 1927.
Longwood has been a destination point for Florida travelerssince coastal tribes used The Senator, an ancient bald cypress,to find their way over land from the St. Johns River to tradinggrounds at Spring Hammock.
E.W. Henck was a railroad man, hotel owner, and real estatepromoter who served with the E.W. Henck honor guard thataccompanied President Abraham Lincoln's body on the traintrip from Washington to Illinois. After 2 days at Mellonville's"so-called hotel," Henck set out south on foot.
Fifteen miles to the south, he selected his homestead on landsouth of Myrtle Lake. The mail rider was replaced by JosephBumby's stage line when, on May 19, 1876, the Longwood PostOffice was established with Henck as the first postmaster. Heselected the name Longwood after a suburb of Boston, whichhe as a young engineer helped lay out. Henck began makinghorseback trips to search for a route for a railroad linkingSanford and Orlando, then a mere trading post. Henry Sanford
provided some of the lands. Henck led a group of local businessmen in getting the first post-CivilWar railroad, the South Florida Railroad, constructed in Florida. The South Florida Railroadbegan construction in the fall of 1879, and regular rail service between Orlando and Sanfordstarted on November 15, 1880. Eventually, Henck sold controlling interest in his railroad to theHenry Plant rail system. He also initiated the construction of the Longwood Hotel, which wascompleted in 1886. Henck was elected Longwood's first mayor in 1885.A decade later, and under Henck's steady real estate promotions, Longwood had 5 churches, 3hotels, including 2 built by Henck, 8 stores, and a weekly newspaper.
City of Longwood 6 FY 2025-2026 Proposed Budget
History of Longwood
Longwood’s Historic District encompasses roughly 190 acres and has 37 contributing structures. It became part of the National Register of Historic Places in October 1990. The district, the heart and soul of the city, is well hidden near the intersection of State Road 434 and County Road 427. Describing this area as “quaint” would be a major understatement. In addition to the Longwood Hotel, the Historic District boasts a handful of historic structures, including the 1873 Inside-Outside House (now home to a small business called Cottage Gift Shop), the 1879 Christ Episcopal Church and the 1885 Bradlee-McIntyre House, a former winter cottage and a fine example of Queen Anne-style architecture. The Historic District also contains City Hall, the Community Building, and a number of city administration buildings. In addition, a couple of specialty stores and boutiques can be found here. One of the major goals of City Officials is to attract more residents and visitors to this charming area.
labor and material for buildings at Rollins College. He became the owner of a charter for arailroad to run from the community of Lake Monroe to south of Lake Apopka when its ownerscouldn't pay a debt. He completed the line to the new town of Oakland and later to the TampaBay area. The town at the end of the line became St. Petersburg, a name selected by one of hispartners to honor Demens' hometown. By 1889, though, Demens sold his railroad to get out ofdebt and moved to North Carolina.
Another early settler from Boston, Frederick Rand, together withthe Searcy family, founded Christ Episcopal Church, which stillstands on Church Avenue. Rand's parents raised funds inBoston to assist with the building of the church. Rand was alsoassociated with Henck and the founding of the railroad.Although the railroad from Sanford to Jacksonville was notcompleted until the mid-1880s, the railroad from Sanford toOrlando, completed in 1880, increased access to the area forthose who arrived by steamship. Growth was rapid, and by 1886the population was 1,000. Longwood was among the largestcommunities in Orange County (Seminole County was formed in1913).
Another notable early settler of Longwood is Mr. PyotrAlekseyevich Dementyev. The 1884-85 State Gazetteer andBusiness Directory lists Longwood's chief industry as the P.A.Demens and Co. sash, door, and blind factory. In those days, itwas the major supplier of lumber and building materials formuch of the area. The company's owner was PyotrAlekseyevich Dementyev, whose name was later shortened toPeter Demens. He was 31 when he came to Florida in June1881 as an expatriate nobleman who had been on the losingend of a political feud in Czarist Russia. Upon arriving inLongwood, Mr. Demens bought 30 acres of groves and a 30percent interest in a local sawmill, later buying out his partners.His expansion plans included a contract to build railroadstation houses from Lakeland to Dade City. He also supplied
Cont.
City of Longwood 7 FY 2025-2026 Proposed Budget
History of Longwood
Fire Department is proactively engaged in emergency management planning, construction plansreview, and on-site code and standard compliance through fire and life safety inspections. TheCity of Longwood Fire Department answers approximately 6,000 annual emergency calls to apopulation of 50,000 citizens residing in a suburban/industrial community. To do so, the FireDepartment operates out of 2 stations strategically located throughout the city to provide amaximum response in minimum time. The city has 45 career fire employees who staff these 2stations. The Longwood Fire/Rescue Department protects 6 square miles in the city limits and anadditional 4 square miles with automatic aid responses with Seminole County and surroundingmunicipalities.
The Longwood Police Department is an accredited law enforcement agency comprised of 50 lawenforcement officers and support staff providing 24-hour coverage to the City's residents, thebusiness community, and visitors. The police department utilizes Uniform Road Patrol, TrafficEnforcement, Criminal Investigations, Community Relations, and School Resource Programs.These programs are utilized to enforce all state and local laws, while also protecting the lives andproperty of the citizens of Longwood. The Longwood Police Department is committed to OurCommunity.
Cont.
City of Longwood 8 FY 2025-2026 Proposed Budget
LONGWOOD POPULATION GROWTH
YearPopulation Total2010 2015 2020 2024 202613000
14000
15000
16000
17000
18000
*2026 Predicted at current growth rate
Current Population of Longwood as of 2024 is 16,794
13,648
13,998
15,420
16,794
17,740
U.P.S.KUSTOMORLANDO HEALTHCOMPREHENSIVE ENERGY SERVICESD&A BUILDING SERVICESSEMINOLE COUNTY SCHOOLSS.I. GOLDMANCITY OF LONGWOODORCHID GROVECOLLIS ROOFING0
200
400
600
800
716
650
450
380
320
222 199 174 152 150
TOP 10 EMPLOYERS
City of Longwood 9 FY 2025-2026 Proposed Budget
ALTA CYPRESSAMERICAN INDUSTRIAL CENTERALTA LONGWOODWESTON PARK APARTMENTSU.P.S.DUKE ENERGYSOUTH SEMINOLE INDUSTRIAL PARKLONGWOOD FLEX PARKADDISON LONGWOODCASCADE HEIGHTS$0
$200,000
$400,000
$600,000
$800,000
$1,000,000
$1,200,000
$1,400,000
$1,242,773.40
$1,143,615.24
$961,611.59
$601,118.48
$461,703.07
$281,460.98
$233,642.92 $212,342.65 $206,553.24 $202,242.47
TOP 10 TAXPAYERS
UNEMPLOYMENT RATE
City of Longwood 10 FY 2025-2026 Proposed Budget
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1923
Year of Incorporation
$77,214
Median Household Income
$327,400
Median Home Value
Employment
32.5%
Education
16,794
Population
41 Years
Median Age67% White Collar
33% Blue Collar
Bachelor’s Degree
or Higher
Community Snapshot
City of Longwood 11 FY 2025-2026 Proposed Budget
The Government Finance Officers Association of the United States and Canada (GFOA)
presented a Distinguished Budget Presentation Award to City of Longwood, Florida, for its
Annual Budget for the fiscal year beginning October 01, 2024. In order to receive this award,
a governmental unit must publish a budget document that meets program criteria as a
policy document, as a financial plan, as an operations guide, and as a communications
device.
This award is valid for a period of one year only. We believe our current budget continues to
conform to program requirements, and we are submitting it to GFOA to determine its
eligibility for another award.
City of Longwood 12 FY 2025-2026 Proposed Budget
Organizational Chart
ELECTED OFFICIALS
CITIZENS OF LONGWOOD
ACTING CITY CLERK CITY MANAGER CITY ATTORNEY
Brian D. Sackett, Mayor - District 5Abby Shoemaker, Deputy Mayor - District 1Tony Boni, Commissioner - District 2Matt McMillan, Commissioner - District 3Matt Morgan, Commissioner - District 4
407-260-3441 WILLIAM WATTS407-260-3445 DANIEL LANGLEY407-262-8400
HUMAN RESOURCES
MAGDALA RIDOREHR / RISK MANAGEMENT DIRECTOR407-260-3466
FINANCIAL SERVICES
FINANCIAL SERVICES DIRECTOR407-260-3475
PUBLIC WORKS
SHAD SMITHPUBLIC WORKS DIRECTOR407-260-3447
FIRE DEPARTMENT
TROY FEISTFIRE CHIEF407-260-3485
COMMUNITY DEVELOPMENT
CHRIS KINTNERCOMMUNITY DEVELOPMENT DIRECTOR407-263-2320
INFORMATION TECHNOLOGY
CRAIG DUNNINFORMATION TECHNOLOGY DIRECTOR407-263-2333
LEISURE SERVICES
CHRIS CAPIZZILEISURE SERVICES DIRECTOR407-260-3484
POLICE DEPARTMENT
DAVID DOWDAPOLICE CHIEF407-260-3407
City of Longwood 13 FY 2025-2026 Proposed Budget
LIANE CARTAGENA
DUSTIN WOOLBRIGHT INTERIM
Longwood City
Commission
The City of Longwood, according to its Charter, operates under the "Commission-Manager" form ofgovernment. Policymaking and legislative authority are vested in the City Commission, consisting of five(5) City Commissioners, one (1) of whom is selected by the Commission to serve as Mayor on an annualbasis. The City Commission is responsible for passing ordinances and resolutions, adopting the budget,appointing committees, and hiring the City Manager, City Attorney, and City Clerk. The City Commission iselected on a non-partisan basis by district and serves four-year (4) staggered terms. The City Manager isresponsible for carrying out the policies established by the City Commission, overseeing the day-to-dayoperations of the City, and appointing the executive staff.
Brian D. Sackett was first elected to the Longwood CityCommission on November 4, 2003. He served as DeputyMayor from May 3, 2004, until November 2004, fromNovember 2016 until November 2017, and again from May 6,2019, until November 2020. At the May 5, 2008, CityCommission meeting, the Commission first elected him asMayor, and he served until May 2009. He was elected Mayoragain at the May 7, 2012, City Commission meeting andserved until May 2014. He was elected once more at the May3, 2021, City Commission meeting and served until May 2022.On November 18, 2024, the Deputy Mayor rotated to District#5, and Commissioner Sackett served until May 5, 2025, whenthe Commission elected him as Mayor once again to serve inthat role until May 2026.
District 5
Brian D. Sackett,
Mayor
City of Longwood 14 FY 2025-2026 Proposed Budget
Longwood City
Commission
Abby Shoemaker was elected to the Longwood CityCommission on November 7, 2017. At theNovember 16, 2020, City Commission meeting, theDeputy Mayor rotated to District #1, and DeputyMayor Shoemaker served in this role untilNovember 2021. On May 5, 2025, the Commissionrotated the Deputy Mayor position to District #1,and Commissioner Shoemaker resumed her role asDeputy Mayor.
District 1
Abby Shoemaker
Deputy Mayor
City of Longwood 15 FY 2025-2026 Proposed Budget
Longwood City
Commission
Commissioner Boni was elected to the LongwoodCity Commission at a Special Election held onAugust 24, 2021. At the November 15, 2021, CityCommission meeting, the Deputy Mayor rotatedto District #2, and Commissioner Boni served asDeputy Mayor until November 2022. On May 1,2023, the Commission elected him as Mayor ofthe City of Longwood, and he served in thatcapacity until May 6, 2024.
District 2
Tony Boni
Commissioner
City of Longwood 16 FY 2025-2026 Proposed Budget
Longwood City
Commission
Commissioner McMillan was elected to theLongwood City Commission on November 3, 2020.At the November 21, 2022, City Commissionmeeting, the Deputy Mayor rotated to District #3,and Commissioner McMillan served as DeputyMayor until November 2023. On May 6, 2024, theCommission elected him as Mayor of the City ofLongwood, and he will serve in that role until May2025.
District 3
Matt McMillan
Commissioner
City of Longwood 17 FY 2025-2026 Proposed Budget
Longwood City
Commission
Matt Morgan was elected to the Longwood CityCommission on November 7, 2017. He served asDeputy Mayor from November 2018 until May2019, and again from November 2023 untilNovember 2024. At the May 6, 2019, CityCommission meeting, the Commission elected himas Mayor, and he served as Mayor until September2020. He was elected again at the May 2, 2022, CityCommission meeting and served until May 2023.
District 4
Matt Morgan
Commissioner
City of Longwood 18 FY 2025-2026 Proposed Budget
Longwood City
City Manager
The City Manager is appointed by and serves at thepleasure of the City Commission. As the chiefadministrative officer, the City Manager is directlyresponsible to the City Commission for the operation ofall City Departments. In addition to the City Manager'sduties of providing leadership, direction, and guidanceto the City Departments, the City Manager isresponsible for the implementation of policies andprograms adopted by the City Commission. Thisrequires the City Manager to have a professionalunderstanding of how all city functions operatetogether to their best effect. The City Manager isresponsible for developing an annual budget andcapital improvement program which identifies the levelof service required to meet community expectations.The City Manager is also extensively involved with awide variety of economic development activities.
William Watts
William Watts serves as the City Manager for the City of Longwood (5/20/2025), bringing decadesof leadership and public service experience to the role. A retired Fire Chief for the City of Maitland,William has built a distinguished career in emergency management and public administration.
Before his appointment as City Manager, William served as Deputy Fire Chief for the City ofLongwood, where he played a key role in overseeing citywide emergency operations and strategicplanning. He holds a Bachelor of Applied Science in Emergency Management and an Associate ofScience in Fire Science, blending academic knowledge with hands-on experience. He is alsocredentialed as a Chief Fire Officer by the Center for Public Safety Excellence.
Throughout his career, William has ledcritical initiatives in disaster preparednessand recovery, including responses tomultiple hurricanes and the COVID-19pandemic. His steadfast commitment tosafety, resilience, and effective emergencyresponse has made a lasting impact on thecommunities he has served.
A proud native of Seminole County,William resides in Winter Springs with hisfamily. He continues to serve withdedication, vision, and a deep sense ofcivic responsibility.
About the City Manager
City of Longwood 19 FY 2025-2026 Proposed Budget
Budget
Message
City of Longwood 20 FY 2025-2026 Proposed Budget
July 10, 2025
Honorable Mayor Brian Sackett and Members of the City Commission
Longwood, Florida
As we begin the preparation for Fiscal Year 2026, I am pleased to present to you the proposed
budget for the upcoming year. This budget is a reflection of our ongoing commitment to fiscal
responsibility, sustainable growth, and enhancing the quality of life for all Longwood residents. It
represents a comprehensive blueprint for addressing the needs of our community, while
ensuring the long-term financial health of the City.
1.Budget Overview:
The budget is balanced and adheres to our financial policies, including maintaining adequate
reserves and meeting our obligations without increasing the burden on taxpayers. We are
committed to providing high-quality services while being mindful of the fiscal challenges that
municipalities across the nation face today.
For FY 2026, the proposed budget totals $74 million, which is a decrease of 1% over the previous
fiscal year. The millage rate will remain at 5.5000 mills which has remained in place since 2013.
This includes a:
Salary increases of 4% effective October 1 for non-union employees.st
Health insurance costs increased by approximately 9.2%.
Property, General Liability, and Worker’s Compensation insurance costs increased by
approximately 8.5%.
The contractually committed wage adjustments for union members.
2.Key Priorities for FY 2026:
This year’s proposed budget is guided by several key priorities that reflect both current and
future needs of the Longwood community:
Public Safety & Emergency Services:
Protecting our citizens is a top priority. We have allocated additional funding for our Police and
Fire Departments, including enhancements to equipment, training, and personnel to ensure our
first responders are prepared to handle any emergency. Public safety will continue to receive the
largest share of our general fund.
CITY OF LONGWOOD
Fostering citizen trust and cultivating a prosperous community
City of Longwood 21 FY 2025-2026 Proposed Budget
Infrastructure & Capital Improvement Projects:
Infrastructure remains a critical area of focus. This year’s budget includes significant investments
in road repair, sidewalk improvements, and water/sewer upgrades. Notably, we will continue
efforts to modernize our downtown area and improve the streetscapes to make Longwood an
even more attractive place to live and work.
Economic Development & Job Creation:
As we look toward the future, we recognize the importance of fostering economic growth. The
budget proposes funding for initiatives that support small businesses, attract new employers to
Longwood, and enhance our business district. Economic development efforts are central to
ensuring that Longwood remains a vibrant and thriving community.
Parks & Recreation:
Providing recreational opportunities and maintaining green spaces is an integral part of the
Longwood lifestyle. The proposed budget includes funding for upgrades to our parks, trails, and
recreational facilities. Additionally, we will continue to support community events that bring
people together and celebrate the spirit of Longwood.
Neighborhood Revitalization:
Revitalization efforts will focus on strengthening neighborhoods and preserving the character of
Longwood’s historic areas.
3. Financial Stewardship:
The City’s financial position remains strong, thanks to conservative budgeting practices, efficient
management of resources, and ongoing efforts to diversify our revenue base. We are committed
to maintaining a balanced budget and ensuring that Longwood’s financial stability is preserved
for future generations. This includes:
Maintaining a reserve balance of 19% of general fund expenditures, ensuring we are
prepared for unexpected financial challenges.
Managing debt responsibly with a strategic approach to capital improvement financing, while
minimizing interest costs.
Investing in technology and data analytics to improve budgeting processes, streamline
operations, and improve service delivery.
4. Revenue Sources:
The proposed budget anticipates steady revenue growth driven by a combination of factors,
including:
Property Taxes: With a moderate increase in property values, we anticipate a slight increase
in property tax revenues. This allows us to fund essential services without imposing a
significant tax burden on our residents.
City of Longwood 22 FY 2025-2026 Proposed Budget
Sales Tax & Local Revenues: As the economy recovers, we expect local sales tax revenue to
continue to increase, which will provide additional resources for critical services and projects.
Grants & State/Federal Aid: We are actively pursuing state and federal grants that will
support capital improvement projects, economic development, and social programs.
5. Long-Term Planning and Sustainability:
This budget is not just about the year ahead—it is a part of our ongoing commitment to the long-
term sustainability of our community. In the coming years, we will continue to invest in projects
that will pay dividends for generations.
Conclusion:
The FY 2026 budget reflects the City of Longwood’s dedication to providing exceptional services,
fostering economic growth, and enhancing the quality of life for our residents. We remain
committed to transparency, fiscal discipline, and sound financial practices while addressing the
evolving needs of our community.
I look forward to discussing this proposed budget in more detail with the City Commission and
receiving your feedback. Together, we can ensure that Longwood continues to be a place where
people want to live, work, and thrive for many years to come.
Thank you for your continued trust and support.
Sincerely,
William Watts
City Manager
City of Longwood, Florida
City of Longwood 23 FY 2025-2026 Proposed Budget
Budget
Overview
City of Longwood 24 FY 2025-2026 Proposed Budget
A budget is a plan. It is the estimated expenditures/expenses for the given year and shows how
the expenditures/expenses will be financed. By Florida Statute, the adopted budget must be
balanced, i.e. revenues must equal expenditures/expenses. The City of Longwood’s budget
serves as much more than just a financial plan. It also meets four essential purposes:
As a Policy Document:
The annual budget document informs the reader about the City of Longwood and its policies
that guide the prioritization of the spending of resources. The City Manager’s Budget Message
provides a condensed analysis of the Proposed Budget, highlighting the central issues in
developing the budget as well as establishing the theme for the fiscal year. The Proposed Budget
includes the organization-wide financial and programmatic policies and goals that address long-
term financial issues, as well as short-term operational policies that direct the development of
the annual budget. The Proposed Budget provides information about the services the City will
provide for the fiscal year beginning October 1, 2025, and ending on September 30, 2026.
As a Financial Plan:
The annual budget document demonstrates the financial plan of the City, detailing the costs
associated with providing municipal services and how the services will be funded. The Budget
Summaries provide the reader with an at-a-glance view of all appropriated funds’ revenue
sources and expenditures/expenses by program, object category, and fund. The annual budget
document explains the underlying assumptions for revenue estimates and analyzes significant
revenue trends. In addition, projected beginning and ending fund balances are shown for the
fiscal year demonstrating the anticipated changes in fund balances from one year to the next to
assist in future planning. A five-year capital improvement plan is included, which assists
management in allocating appropriate future resources for capital needs, in addition to being
able to consider the operating impact of capital outlay.
As an Operations Guide:
The annual budget document provides detailed information on how the City and departments
are organized. A summary of sources and uses is provided to review summarized information on
how money is collected and spent in the current year. Within the departmental sections, the
reader is provided information about the activities, services, and functions that are carried out
by each department in support of the overall City Commission goals and objectives. Also
included are an organization chart, authorized positions, budget highlights, performance
measures, accomplishments, and budgetary appropriation. Each department demonstrates the
resources used for the operations of the various programs the City provides.
Budget Document
City of Longwood 25 FY 2025-2026 Proposed Budget
As a Communications Device:
The budget document is designed to communicate information to assist with understanding
revenue sources and planned fiscal spending that supports the established goals and objectives.
Included in the budget document is a table of contents, a reader’s guide, and a glossary to
enable the reader to locate information and understand the terminology used throughout the
document. Charts, graphs, and tables are strategically used to provide a visual demonstration of
the narrative presented. The City Manager’s Budget Message included at the beginning of the
budget document provides the reader with a condensed analysis of the financial plans for the
fiscal year 2025 for the City of Longwood. Additional information about the City may be found on
the City’s website at www.longwoodfl.org.
City of Longwood 26 FY 2025-2026 Proposed Budget
Budget Guiding Process
The 2025/2026 Budget has been prepared in accordance with management and budget guiding
policies. As stewards of public funds, the City of Longwood is committed to the proper handling
of finances, utilizing best practices, and delivering high-quality services. Below are some of the
policies that guide the development and implementation of this budget:
Budgeting Policies:
Balanced Budget: The City will prepare its budget using a balanced approach, where total
anticipated revenues and other sources must equal total estimated expenditures/expenses
and other uses for each fund.
Annual Budget Process: All operating funds are subject to the annual budget process and
will be reflected in the budget document.
Enterprise Operations: The City’s enterprise operations are to be self-supporting, meaning
current revenues will cover current expenditures, including debt service.
Ad Valorem Taxes: The City will not levy ad valorem taxes on real property and tangible
personal property exceeding 10 mills.
Tax Proceeds Allowance: The City will budget 95 percent of anticipated gross ad valorem
proceeds to account for early payment discounts.
Operating Reserve: The City will maintain an operating reserve of 17 percent of budgeted
annual operating expenses.
Financial Reporting: The Finance Director will prepare monthly expenditure and quarterly
financial reports for presentation to the City Commission to provide clarity on the overall
budget and financial status.
Revenue Policies:
User Fees: The City will establish user fees to recover the partial or full cost of providing a
service.
Fee Reviews: The City will periodically review fees and charges to ensure they are fair and
equitable for all users.
Revenue Estimates: The City will estimate revenues conservatively and will not use one-time
revenues to fund ongoing expenses.
Investment Policies:
Objectives: Safety and liquidity will be the primary objectives when investing the City’s idle
funds.
Investment Guidelines: While the City has no formal investment policy, it adheres to Florida
State Statutes (Section 218.415 - Local Government Investment Policies) and invests
conservatively.
City of Longwood 27 FY 2025-2026 Proposed Budget
Amendments/Transfers:
Budget Amendments: The City’s annual operating budget is approved by the City
Commission at the fund and department levels. Any changes in overall budget
appropriations, reallocations between departments, allocations from the fund balance, or
transfers between funds are considered amendments and must be approved by the City
Commission.
Budget Transfers: Budget transfers are administrative adjustments made within the same
department and fund. This process allows for ongoing adjustments to the operating budget
and enhances reporting and control over expenditure items. However, these transfers do not
impact the adopted budget for that department. The City Manager has the delegated
authority to approve budget transfers.
Budget Monitoring/Control:
Ongoing Monitoring: The budget is continuously monitored to track variances between
actual and budgeted amounts. The City Commission is presented with monthly reports,
including revenues and expenditures, during the second meeting of every month.
City of Longwood 28 FY 2025-2026 Proposed Budget
July - Budget Workshop
In July, the City Manager presents the recommended and proposed annual budget to the City
Commission during a public budget workshop. This workshop provides an opportunity for
Commissioners to review the operating and capital budgets and ensure the proposed plan aligns
with the best interests of the City and its residents.
September - 1st and 2nd Public Hearings
The first public hearing is typically held during the first week of September. At this hearing, the
City Commission tentatively approves the proposed millage rate and budget. The second public
hearing, generally scheduled for the third week of September, is when the final millage rate and
budget are formally adopted.
The public is invited and encouraged to attend both hearings and participate in the budget
process.
Once the public hearings are completed and certification is finalized by the Florida Department
of Revenue, the “Adopted Budget” becomes the City’s Financial Plan, Operations Guide, Budget
Policy Document, and Communications Tool for the new fiscal year.
The City Charter establishes the fiscal year, which runs from October 1 to September 30. The
formal budget process spans approximately eight months, beginning in February and concluding
at the end of September.
February - Budget Update
February marks the beginning of the budget process. The Finance Department meets with
Department Directors to discuss updates and begin planning for the upcoming budget cycle.
March - Budget Guidelines
In March, budget guidelines are distributed, including historical expenditures and current budget
amounts for each department. Departments then prepare their budget requests, which include
operating budgets, a five-year capital plan, equipment replacement needs, and personnel
requests.
May - Budget Review
The City Manager reviews each proposed budget in detail to ensure efficiency and alignment
with the City Commission’s priorities. Adjustments are made as needed to align departmental
requests with the City’s overall goals.
Budget Process
City of Longwood 29 FY 2025-2026 Proposed Budget
Amending the Budget
After the annual budget is adopted, any changes in appropriations that result in an increase or
decrease to fund totals are classified as a Budget Amendment. A Budget Amendment requires
formal legislative action by the City Commission through approval at a publicly held City
Commission meeting during the fiscal year.
Appropriations reallocated within a fund and/or division—at the object level within a department
—that do not alter the original budget appropriation require approval from the Department
Director, the Director of Financial Services, and the City Manager. Any transfer of appropriations
related to a capital project or modifications to the Capital Improvement Plan (CIP) must be
approved by the City Commission through a budget amendment and resolution. Department
Directors are accountable for any expenditures that exceed the approved budget. Monthly
budget reports are submitted to the City Commission and City Manager, comparing year-to-date
totals with the adopted budget.
City of Longwood 30 FY 2025-2026 Proposed Budget
The Financial Services Department prepares and updates a Budget Preparation Manual to guide
departments through the process. The manual outlines relevant policies and procedures,
includes a detailed budget calendar highlighting key milestones and deadlines, and provides the
required forms for budget development.
The Budget Calendar is developed in accordance with Florida Statute requirements and local
ordinances, and it outlines the major events and responsibilities for all parties involved in the
budget process.
Budget Calendar
City of Longwood 31 FY 2025-2026 Proposed Budget
DATE RESPONSIBILITY ACTION REQUIREMENTS
Monday, September 15, 2025
City Commission
City Manager
Finance Director
Second and Final Public Hearing to adopt
final millage rates and budget
Section 200.065 (4), Florida
Statutes
Not later than September 23 Finance Director
City Clerk
Submission of approved millage resolution
and budget to Property Appraiser, Tax
Collector and Florida Department of Revenue
Section 200.065 (4), Florida
Statutes
Tentative 9/4/2025
City Commission
City Manager
Finance Director
First Public Hearing to adopt proposed
millage rates and budget
Section 166.241 (3), Florida
Statutes, Section 200.065
(2)(c)-(e), Florida Statutes
Thursday, September 11, 2025 Finance Director
City Clerk
Newspaper advertisement of Second Public
Hearing and Budget Summary Statement
Section 200.065 (2)(d), Florida
Statutes, Sections 200.065
(3),(a),(b) and (h)-(l), Florida
Statutes
Friday, August 8, 2025 City Manager
Finance Director Final Changes to budget completed
Not later than August 24 Property Appraiser Mailing of Notice of Proposed Property Taxes
(TRIM notice) - DR474
Section 200.065 (2)(b), Florida
Statutes, Section 200.069,
Florida Statutes
Monday, July 21, 2025 City Commission
City Manager
Last Regular Meeting to approve tentative
millage rate and hearing schedule.
Not later than August 3 Finance Director
Notification to Property Appraiser of
proposed millage rate rolled back tax rate,
and date, time and place of First Public
hearing.
Section 200.065 (2)(b), Florida
Statutes
Tuesday, July 1, 2025 Property Appraiser Certification of Taxable Value submitted to
City
Florida Statutes, Section
200.065 (1), Florida Statutes
Thursday, July 10, 2025
City Commission
City Manager
Department Directors
Budget Workshop
Thursday, June 5, 2025 City Manager
Finance Director Draft of Proposed Budget to City Manager
Monday, June 30, 2025 City Manager Proposed Budget submitted to Commission Section 200.065 (2)(a)2,
Florida Statutes
Week of May 6 - May 9
City Manager
Department Directors
Finance Director
Budget Review Meetings
Tuesday, June 3, 2025 Property Appraiser Preliminary estimate of taxable value
submitted to City
Section 200.065 (7), Florida
Statutes
Tuesday, April 22, 2025 Department Directors Departments return Budget Requests with
all questions
Thursday, April 24, 2025
Finance Director
Human Resources
Director
Health, Liability, Property and Workers
Compensation, Insurance Cost Estimates
Due
Monday, April 14, 2025 Department Directors Submit updated CIP Budgets to Finance
Tuesday, April 15, 2025 Finance Director Finance reviews Budget Requests and
returns with questions to Departments
Monday, March 31, 2025 Department Directors Submit Operating Budget Request to Finance
FISCAL YEAR 2025 - 2026 BUDGET CALENDAR
Friday, February 28, 2025 Department Directors
Finance Director Distribute Budget Materials/Information
City of Longwood 32 FY 2025-2026 Proposed Budget
Budgetary Basis
Accounting Records and Budgeting
The City of Longwood maintains its accounting records in full compliance with Generally
Accepted Accounting Principles (GAAP), as established by the Governmental Accounting
Standards Board (GASB). Additionally, the City follows a program-based budget format for all
City funds. Budgets are prepared in accordance with GASB 54, using the modified accrual basis
of accounting for reporting purposes, which aligns with generally accepted accounting
principles.
Modified Accrual Basis for Governmental Funds
The General Fund, Special Revenue Funds, and Capital Projects Funds are budgeted using the
modified accrual basis of accounting. Under this method, expenditures are recognized when the
liability is incurred (if measurable), while revenues and other resources are recognized when
they become available and measurable. Revenues are considered "available" if they are
collectible within the current period or soon enough thereafter to pay current period liabilities.
Accrual Basis for Proprietary Funds
The Enterprise Funds (Proprietary Funds) are budgeted using the accrual basis of accounting.
Under this method, revenues are recognized when earned, and expenses are recognized when
liabilities are incurred.
Budgeting Specifics
Depreciation is not budgeted.
Principal debt payments are included in the applicable funds’ budgets.
The annual budget only covers Governmental and Proprietary Funds. It does not include
resources managed in a trustee or fiduciary capacity.
Unspent appropriations at year-end lapse unless encumbered through the issuance of a
purchase order.
Encumbrance Accounting
Encumbrances represent commitments for unperformed contracts for goods or services.
Purchase orders, contracts, and other commitments are recorded as encumbrances to reserve
part of the applicable appropriation. At year-end, outstanding encumbrances are reported as
commitments or assignments of fund balances, but they do not constitute expenditures or
liabilities, as the commitments will be honored in the subsequent fiscal year. For budgetary
purposes, encumbrances and their related appropriations are carried forward to the new fiscal
year and treated as equivalent to expenditures.
City of Longwood 33 FY 2025-2026 Proposed Budget
Governmental Funds
The City of Longwood uses fund accounting to budget for operations and track the results of
those operations. Fund accounting ensures legal compliance and supports financial
management by segregating transactions related to specific functions or activities. The City
Commission adopts an annual budget for the following categories of funds:
Governmental Funds
Governmental Funds consist of the General Fund, Special Revenue Funds, and Capital Projects
Funds. Each fund group serves distinct purposes within the City’s operations.
General Fund
The General Fund is the City’s primary operating fund. It accounts for revenues and
expenditures associated with general government functions of a non-proprietary nature. Major
revenue sources for the General Fund include ad-valorem taxes, franchise and utility taxes,
telecommunications/sales tax, license and permit fees, and charges for current services. Key
services supported by the General Fund include police and fire services, community
development, information technology, streets, leisure services, and other general governmental
functions.
Special Revenue Funds
Special Revenue Funds are used to account for specific revenue sources (other than major
capital projects) that require separate accounting due to legal, regulatory, or administrative
requirements. Below are the City’s Special Revenue Funds:
Building Fund
Police Education Fund
Special Law Enforcement Trust Fund
ARPA Fund
Special Assessment Fund
Parks and Events Fund
Citizens on Patrol Fund
Community Emergency Response Team Fund
Police Impact Fees Fund
Fire Impact Fees Fund
Recreation Impact Fees Fund
Administrative-PW Impact Fees Fund
Stormwater Management Fund
Financial Structure
City of Longwood 34 FY 2025-2026 Proposed Budget
Capital Project Funds
Capital Project Funds are used to account for and report financial resources designated for the
replacement of capital equipment, acquisition or construction of major capital facilities, and
other project-oriented activities, excluding those financed by proprietary funds.
The City has two Capital Project Funds:
Public Facilities Improvement Fund
Capital Projects Fund
Proprietary Funds
Proprietary Funds account for external business-type activities that operate similarly to private
enterprises. These funds are managed on an accrual basis of accounting.
Enterprise Fund
An Enterprise Fund is used to account for the City's business-type activities, which are similar to
those found in the private sector. These funds are self-supporting and derive their revenue from
charges levied on users of the services. The Public Utilities Fund is the primary enterprise fund
of the City of Longwood.
Financial Structure
City of Longwood 35 FY 2025-2026 Proposed Budget
Financial Structure
GOVERNMENTAL FUNDS PROPIETARY FUNDS
ENTERPRISE FUND
$12,568,696
CAPITAL PROJECTS
$14,335,125
SPECIAL REVENUES
$2,296,775
GENERAL FUND
$25,429,432
CITY COMMISSION
$133,488
CITY CLERK
$377,294
CITY MANAGER
$491,957
CITY ATTORNEY
$187,000
GENERAL SVCS
$179,870
HUMAN RESOURCES
$1,035,245
INFORMATION
TECHNOLOGY
$944,906
FINANCE
$2,103,930
POLICE
$7,263,048
FIRE
$7,473,593
COMMUNITY
DEVELOPMENT
$789,290
LEISURE SERVICES
$1,842,985
STREETS
$2,059,326
OTHER FAC
$161,000
NON-DEPT
$405,000
BUILDING PERMITS
(102)$782,972
POLICE EDUCATION
(116)$5,000
CONFISCATION
(117) $130,600
ARPA FUND (120)
$0,000
SPEC ASSESSMTS
(130)$191,176
PARKS & EVENTS
(131)$122,142
COPS (132)
$10,000
CERT (133)
$4,500
POLICE IMP FEES
(134)$0
FIRE IMP FEES (135)
$0
REC IMP FEES (136)
$0
PW-ADM IMP FEES
(137)$0
MULTIMODAL IMP
FEES (138) $0
STORMWATER
(406)$1,050,385
PUBLIC FACILITIES
(310)$4,236,464
CAPITAL PROJECTS
(320)$10,098,661
PUBLIC UTILITIES
(401)$11,816,196
PW R&R (402)
$752,500
IMPACT FEES (403)
$0
City of Longwood 36 FY 2025-2026 Proposed Budget
Citywide
Budget
City of Longwood 37 FY 2025-2026 Proposed Budget
Citywide Budget Summary
City of Longwood 38 FY 2025-2026 Proposed Budget
General Fund Millage: 5.5000
SPECIAL
GENERAL REVENUE CAPITAL ENTERPRISE
FUND FUNDS FUNDS FUND TOTAL
Millage per $1000
5.5000 11,425,406 -- - $11,425,406
3,462,060 - 1,981,000
2,968,023 848,850 - 8,629,500
- 5,443,060
12,446,373
3,223,765 - 2,402,246 -
198,100 58,000 - -
2,182,800 -- -
5,626,011
256,100
2,182,800
48,300 388,361 810,661
322,400 132,462
- 374,000
- 41,100 495,962
ESTIMATED REVENUES:
Taxes:
Ad Valorem Taxes
Sales and Use Taxes
Charges for Services
Intergovernmental
Fines and Forfeitures
Franchise Fees
Licenses and Permits
Miscellaneous
Other Financing Sources -- 5,200,000 - 5,200,000
Total Estimated Revenues:23,830,854 1,427,673 9,583,246 9,044,600 43,886,373
1,002,708 405,000 1,976,032Transfer In
Fund Balances/Reserves/Net Assets 5,311,558 1,958,684 8,366,618
- 568,324
12,672,115 28,308,975
4,890,608 404,361 5,325,783
14,548,141 929,095
- 30,814
9,673,952
1,409,372 9,699,303
- 25,151,188
12,395,175
2,059,326 1,174,272
- 1,286,500
2,962,664 -
1,429,985 122,142 150,000 -
637,500 33,077 231,195 919,000
6,196,262
1,702,127
1,820,772
ESTIMATED EXPENDITURES:
General Government
Public Safety
Physical Environment
Transportation
Culture & Recreation
Debt Service
Other Uses 50,000 13,189 - - 63,189
Total Estimated Expenditures:25,024,932 2,271,775 14,335,125 11,022,664 52,654,496
405,000 25,000 1,976,032Transfer Out
Fund Balances/Reserves/Net Assets 4,715,188 1,494,582 3,614,739
- 1,546,032
9,716,343 19,540,851
Total Appropriated Expenditures,
Transfers, Reserves & Balances 30,145,120 3,791,357 17,949,864 22,285,039 74,171,379
CITY OF LONGWOOD - BUDGET SUMMARY - ALL FUNDS
Total Estimated Revenues, Transfers &
Balances 30,145,120$ 3,791,357$ 17,949,864$ 22,285,039$ 74,171,379$
FISCAL YEAR 2025-2026
Major Revenue Sources
Revenue Estimates
Revenues are estimated annually using historical trends, projections from the State of Florida,
regression analysis, and other forecasting methods. Growth assumptions for long-range fund
projections are specific to each fund and are updated as needed with the publication of the
Proposed Budget and the Adopted Budget.
General Fund
Taxes
Ad Valorem Taxes are taxes on property paid by owners of real and personal property within the
city limits. The tax rate, known as the millage rate, is adopted annually. The rate of one mill
produces $1 of tax revenue for every $1,000 of taxable property value.
The City of Longwood applies a millage rate of 5.5000 mills for fiscal year 2025, which has
remained unchanged since FY 2013. The City budgets for property taxes at a 95% collection rate,
in compliance with Florida Statutes.
Property taxes are the largest revenue source for the City, accounting for 48% of total General
Fund revenue.
Charges for Services
Charges for Services represent fees collected by General Fund departments for services
provided to both residents and non-resident users. These services include:
Public safety fees
Parks and recreation fees (e.g., team sports, special events, and facility rentals)
Miscellaneous fees such as protective inspection fees and EMS transport fees
Intergovernmental Revenues
Intergovernmental Revenues are funds received from other government agencies, including
state and federal sources. Key components include:
Municipal Revenue Sharing
Mobile Home Licenses Tax
Crash Reports
Alcoholic Beverage License Tax
Half-Cent Sales Tax
Occupational Licenses
Firefighters Supplemental Compensation
Other Transportation
School Resources
Federal and State Grants
Utility Taxes
Utility Taxes are levied on the purchase of electricity, natural gas, propane, and water. These
taxes are applied to the taxable amounts charged by the service providers..
City of Longwood 39 FY 2025-2026 Proposed Budget
Major Revenue Sources
Franchise Fees
Franchise Fees are levied on corporations or individuals for the use of public property subject to
local regulations. The City collects franchise fees for electricity, solid waste, and propane gas.
Communication Service Tax
The Communication Services Tax was enacted on October 1, 2001, consolidating the former
Cable Television and Telecommunication Franchise Fees with the Public Service Tax on
telecommunications services.
Administrative Reimbursement / Other Revenues
Transfers-In represent reimbursements to the General Fund from the City’s Building Fund and
Enterprise Fund. These include an administrative charge that distributes the estimated costs for
General Fund departments such as Information Technology, Human Resources, Finance, and
Administration.
Fines & Forfeitures
Fines and Forfeitures consist of revenues from court fines and public safety ordinances. For
fiscal year 2024/25, these are estimated at $164,900, representing 1% of total General Fund
revenues.
Miscellaneous Revenues
Miscellaneous Revenues include income from the disposition of property, rents, royalties,
contributions, donations, cemetery lot sales, and interest. For fiscal year 2024/25, miscellaneous
revenues are estimated at $421,200, representing 2% of General Fund revenues.
Special Revenue Funds
Licenses and Permits
Licenses and Permits include revenue from building permits, utility permits, impact fees,
development fees, inspections, and other local permits. These revenues support the City’s
building activities.
Enterprise Fund
Charges for Services
Charges for Services in the Enterprise Fund represent payments from residents and businesses
for the use of water and sewer services. Water and sewer charges are billed monthly, with a
minimum charge that covers administrative costs and a set amount of monthly usage.
City of Longwood 40 FY 2025-2026 Proposed Budget
Historical Revenue Summary
City of Longwood 41 FY 2025-2026 Proposed Budget
2021 2022 2023 2024 2025 2025 2026
Title ACTUAL ACTUAL ACTUAL ACTUAL BUDGET ESTIMATE BUDGET
General Fund 18,466,363 17,978,768 27,630,816 23,427,348 23,427,348 23,196,570 24,237,192
Subtotal General Fund 18,466,363 17,978,768 27,630,816 23,427,348 23,427,348 23,196,570 24,237,192
Special Revenue Funds
760,182 1,187,774 1,092,431 977,500 977,500 966,969 785,000
3,765 6,392 8,820 8,730 8,730 8,030 8,050
21,004 146,449 64,598 44,200 44,200 27,000 53,000
- 210 4,649,966 759,120 759,120 794,120 -
97,721 94,933 104,534 103,912 103,912 103,912 103,912
164,730 59,620 100,575 119,460 119,460 126,007 122,205
23,079 8,141 419 2,400 2,400 3,553 10,000
12,628 5,721 426 300 300 --
94,938 35,100 35,100 1,300 1,300
209,520 65,300 65,300 41,219 328
205,170 20,100 20,100 3,300 3,300
66,134 14,500 14,500 10,719 833
Building and Inspection Fund
Police Education Fund
Special Law Enforcement Trust Fund
ARPA Fund
Special Assessment Fund
Parks & Events Fund
Citizens On Patrol Fund
Community Emergency Response Team
Police Impact Fees Fund
Fire Impact Fees Fund
Recreation Impact Fees Fund
PW-Administration Impact Fees Fund
Stormwater Management Fund 698,101
- 2,201
- 4,816
- 5,361
- 1,395
697,368 749,393 768,893 768,893 851,727 744,745
Subtotal Special Revenue Funds 1,781,210 2,220,381 7,346,924 2,919,515 2,919,515 2,937,856 1,832,673
Capital Project Funds
1,299,637 1,752,749 2,215,493 4,448,634 4,448,634 3,783,573 4,283,246Public Facilities Improvement Fund
Capital Projects Fund 1,495,461 30,409 5,490,197 6,849,489 6,849,489 6,140,203 5,300,000
Subtotal Capital Project Funds 2,795,098 1,783,158 7,705,690 11,298,123 11,298,123 9,923,776 9,583,246
Enterprise Funds
7,113,670 8,721,776 9,358,111 9,545,000 9,545,000 14,368,589 8,670,600
586,238 570,176 1,142,090 568,324 568,324 583,324 568,324
Public Utilities Fund
Public Utilities Renewal & Replacement
Public Utilities Impact Fees Fund 85,223 792,595 151,393 355,000 355,000 228,000 374,000
Subtotal Enterprise Funds 7,785,131 10,084,547 10,651,594 10,468,324 10,468,324 15,179,913 9,612,924
Total Funds 30,827,802 32,066,855 53,335,024 48,113,310 48,113,310 51,238,115 45,266,035
Historical Expense Summary
City of Longwood 42 FY 2025-2026 Proposed Budget
2021 2022 2023 2024 2025 2025 2026
Title ACTUAL ACTUAL ACTUAL ACTUAL BUDGET ESTIMATE BUDGET
General Fund 17,108,875 17,978,768 21,500,731 24,100,659 24,100,659 28,407,055 25,429,932
Subtotal General Fund 17,108,875 17,978,768 21,500,731 24,100,659 24,100,659 28,407,055 25,429,932
Special Revenue Funds
1,166,780 1,187,774 966,097 1,187,288 1,187,288 1,071,962 782,972
5,172 6,392 3,500 3,500 3,500 3,500 5,000
19,456 146,449 23,809 35,500 35,500 79,900 130,600
- 210 4,499,000 759,120 759,120 759,120 -
52,938 94,933 50,119 195,288 195,288 140,272 191,176
56,673 59,620 129,819 115,532 115,532 108,931 122,142
5,575 8,141 9,773 9,500 9,500 7,593 10,000
1,688 5,721 447 4,220 4,220 4,220 4,500
3,020 - - -- - 2,201
- 4,816 8,695 8,960 -
-- - -
- 70,000 70,000 -
Building and Inspection Fund
Police Education Fund
Special Law Enforcement Trust Fund
ARPA Fund
Special Assessment Fund
Parks & Events Fund
Citizens On Patrol Fund
Community Emergency Response Team
Police Impact Fees Fund
Fire Impact Fees Fund
Recreation Impact Fees Fund
PW-Administration Impact Fees Fund
Stormwater Management Fund 698,649
5,361
1,395
697,368 496,866
- 8,695
--
- 70,000
1,331,580 1,331,580 687,243 1,050,385
Subtotal Special Revenue Funds 2,006,931 2,220,381 6,182,450 3,720,223 3,720,223 2,941,701 2,296,775
Capital Project Funds
1,268,801 1,752,749 1,877,764 5,328,849 5,328,849 2,114,009 4,236,464Public Facilities Improvement Fund
Capital Projects Fund 838,369 30,409 6,210,858 11,299,489 11,299,489 1,062,493 10,098,661
Subtotal Capital Project Funds 2,107,170 1,783,158 8,088,622 16,628,338 16,628,338 3,176,502 14,335,125
Enterprise Funds
6,015,238 8,721,776 7,901,491 14,796,523 14,796,523 12,293,173 11,816,196
329,478 570,176 409,993 972,500 972,500 644,500 752,500
Public Utilities Fund
Public Utilities Renewal & Replacement
Public Utilities Impact Fees Fund - 792,595 -- - - -
Subtotal Enterprise Funds 6,344,716 10,084,547 8,311,484 15,769,023 15,769,023 12,937,673 12,568,696
Total Funds 27,567,692 32,066,854 44,083,287 60,218,243 60,218,243 47,462,930 54,630,528
Long-Range Financial Plan
The Long-Range Financial Plan for Fiscal Year 2025/26 through Fiscal Year 2029/30 forecasts the
City’s revenues, expenditures, and resulting fund balances over a five-year planning period. The
City updates its Long-Range Financial Plan annually, following the completion of the financial
audit and prior to the adoption of the annual budget. As such, the amounts shown for Fiscal
Year 2026 are projections and may not align with the budgeted amounts reflected in other
sections of this document.
General Fund Long-Range Financial Forecast ($ in thousands)
All General Fund revenues and expenditures are analyzed and projected five years into the
future. This forecast is informed by trend analysis, anticipated new housing construction, and
federal, state, and local economic outlooks. The forecast is based on conservative assumptions
due to ongoing economic uncertainties. Any changes in the broader economy could significantly
impact this five-year projection.
City of Longwood 43 FY 2025-2026 Proposed Budget
GENERAL FUND
2024
Actual
2025
Budget
2026
Forecast
2027
Forecast
2028
Forecast
2029
Forecast
2030
Forecast
13,163,123 13,858,525 14,412,866 15,277,638 16,194,296 17,004,011 17,854,212
35,466 35,000 36,400 37,856 39,749 41,736 43,823
2,136,681 2,336,724 2,430,193 2,527,401 2,653,771 2,786,459 2,925,782
3,562,745 2,575,635 2,704,417 2,839,638 2,953,223 3,100,884 3,255,928
2,740,293 2,766,350 2,904,668 3,049,901 3,202,396 3,362,516 3,530,642
160,728 164,900 277,790 317,780 343,526 363,526 363,526
377,449 421,200 442,260 464,373 487,592 511,971 537,570
Revenues and Sources:
Taxes
Licenses & Permits
Franchise Fees
Intergovernmental
Charges for Services
Fines and Forfeits
Miscellaneous Revenue
Transfers-In 5,454,332 1,269,014 1,295,244 1,369,002 1,443,167 1,543,167 1,543,167
Total Revenue and Sources 27,630,816 23,427,348 24,503,837 25,883,588 27,317,719 28,714,271 30,054,649
2,712,416 3,242,148 3,035,340 3,187,107 3,346,463 3,746,463 3,746,463
1,818,452 2,210,743 2,321,281 2,437,345 2,559,212 2,687,172 2,821,531
5,968,873 161,000 169,050 177,503 186,378 195,697 205,481
11,797,523 13,150,033 14,070,535 15,055,472 15,958,801 16,916,329 17,931,309
753,046 807,398 822,987 855,907 890,418 926,035 926,035
1,706,871 1,830,103 2,194,921 2,304,667 2,419,900 2,516,696 2,516,696
1,481,719 1,941,764 2,038,852 2,140,795 2,247,835 2,360,227 2,478,238
Expenditures and Uses:
Administration
Financial Services
Other Facilities
Public Safety
Community Services
Leisure Services
Public Works
Transfers-Out 983,876 757,469 1,200,000 1,300,000 1,500,000 1,600,000 1,600,000
Total Expenditures and Uses 27,222,775 24,100,659 25,852,966 27,458,796 29,109,006 30,948,618 32,225,753
Total Revenue Over/Under
Expenditures 408,041 (673,311) (1,349,129) (1,575,208) (1,791,287) (2,234,348) (2,171,103)
BEGINNING FUND BALANCE 4,391,958 4,799,999 4,126,688 2,777,559 1,202,351 (588,935) (2,823,283)
ENDING FUND BALANCE 4,799,999 4,126,688 2,777,559 1,202,351 (588,935) (2,823,283) (4,994,386)
Building Fund Long-Range Financial Forecast ($ in thousands)
Revenues and expenditures for the Building Fund are also projected over a five-year period. The
forecast incorporates trend analysis, anticipated development activity, and prevailing economic
conditions at the federal, state, and local levels. Like the General Fund forecast, it relies on
conservative assumptions to account for potential economic fluctuations.
City of Longwood 44 FY 2025-2026 Proposed Budget
BUILDING AND INSPECTION FUND
2024
Actual
2025
Budget
2026
Forecast
2027
Forecast
2028
Forecast
2029
Forecast
2030
Forecast
-- -
1,038,497 930,000 900,000 981,000 1,049,670 1,112,650 1,179,409
53,933 47,500 50,350 53,371 56,573 59,968 63,566
Revenues and Sources:
Taxes
Licenses & Permits
Miscellaneous Revenue
Transfers-In -- -- -- -
Total Revenue and Sources 1,092,431 977,500 950,350 1,034,371 1,106,243 1,172,618 1,242,975
458,520 466,367 480,358 494,769 509,612 524,900 540,647
129,654 143,529 147,835 152,270 156,838 161,543 166,390
100,879 171,802 176,956 182,265 187,733 193,365 199,166
-- -- -- -
- 10,000 10,000 10,000 10,000 10,000
4,091 4,337 4,255 4,174 4,091 4,010
Expenditures and Uses:
Salaries
Benefits
Operating
Capital
Miscellaneous
Debt Service Transfers-
Out 272,952
10,000
4,011
301,579 280,000 285,600 291,312 297,138 303,081
Total Expenditures and Uses 966,097 1,097,288 1,099,486 1,129,159 1,159,669 1,191,037 1,223,294
Total Revenue Over/Under
Expenditures 126,334 (119,788) (149,136) (94,788) (53,426) (18,420) 19,681
BEGINNING FUND BALANCE 1,086,575 1,212,909 1,093,120 943,984 849,197 795,771 777,351
ENDING FUND BALANCE 1,212,909 1,093,120 943,984 849,197 795,771 777,351 797,033
Public Utilities Fund Long-Range Financial Forecast ($ in thousands)
The Public Utilities Fund forecast is based on anticipated rate adjustments, trend analysis, and
economic indicators across multiple levels of government. Conservative assumptions are used
to mitigate the impact of economic volatility on the forecast.
City of Longwood 45 FY 2025-2026 Proposed Budget
PUBLIC UTILITIES FUND
2024
Actual
2025
Budget
2026
Forecast
2027
Forecast
2028
Forecast
2029
Forecast
2030
Forecast
-- -- -- -
- - 950,000 2,825,345 3,292,400 2,611,350 2,284,655
7,828,375 8,008,900 8,674,500 8,934,735 9,202,777 9,570,888 9,953,724
26,003 36,100 41,100 42,333 43,603 44,911 46,258
Revenues and Sources:
Licenses and Permits
Intergovernmental
Charges for Services
Miscellaneous
Other Financing Sources -- 3,000,000 2,315,770 1,646,815 1,540,300 1,092,370
Total Revenue and Sources 7,854,378 8,045,000 12,665,600 14,118,183 14,185,595 13,767,449 13,377,007
1,123,117 1,157,649 1,350,459 1,404,477 1,460,657 1,519,083 1,579,846
391,299 431,309 444,248 457,575 471,302 485,442 500,005
(497,277) 2,258,366 2,361,865 2,432,721 2,505,703 2,580,874 2,658,300
6,884,352 8,754,000 4,297,000 4,425,910 4,514,428 6,425,000 3,491,000
26,003 26,263 27,051 27,862 28,698 29,559 30,446
51,146 79,286 81,665 84,115 86,638 89,237 91,914
Expenditures and Uses:
Salaries
Benefits
Operating
Capital
Miscellaneous
Debt Service
Transfers-Out 1,798,880 950,000 1,130,000 1,163,900 1,198,817 1,234,782 1,271,825
Total Expenditures and Uses 9,777,520 13,656,872 9,692,287 9,996,560 10,266,243 12,363,976 9,623,336
Total Revenue Over/Under
Expenditures (1,923,141) (5,611,872) 2,973,313 4,121,623 3,919,352 1,403,473 3,753,671
BEGINNING FUND BALANCE 5,929,036 4,005,895 (1,605,978) 1,367,335 5,488,958 9,408,310 10,811,783
ENDING FUND BALANCE 4,005,895 (1,605,978) 1,367,335 5,488,958 9,408,310 10,811,783 14,565,454
Changes in Fund Balance
City of Longwood 46 FY 2025-2026 Proposed Budget
Fund Name Ending Balance
as of 9/30/2025
Estimated
Revenues
FY25-26
Estimated
Expenditures
FY25-26
Net Change
Estimated
Balance as of
9/30/2026
% Change Explanation of Change
001 General Fund 5,311,558 24,833,562 (25,429,932) (596,370) 4,715,188 -11% Funds programmed for qualifying projects/expenditures
102 Building Fund 0 785,000 (782,972) 2,028 2,028 488249%Funds programmed for qualifying projects/expenditures
116 Police Education Fund 15,222 8,050 (5,000) 3,050 18,272 20%Funds programmed for qualifying projects/expenditures
117 Police Confiscation Fund 373,093 53,000 (130,600) (77,600) 295,493 -21%
120 ARPA Fund 143,022 --- 143,022 0%Funds programmed for qualifying projects/expenditures
130 Special Assessments Fund 95,050 103,912 (191,176) (87,264) 7,786 -92% Funds programmed for qualifying projects/expenditures
131 Parks and Events Fund 0 122,205 (122,142) 63 63 90000%Funds programmed for qualifying projects/expenditures
132 Citizens on Patrol Fund 0 10,000 (10,000)- 0 0%Funds programmed for qualifying projects/expenditures
133 CERT Fund 6,280 - (4,500) (4,500) 1,780 -72% Funds programmed for qualifying projects/expenditures
134 Police Impact Fees 106,434 1,300 - 1,300 107,734 1%No expenditure programmed for FY 2025
135 Fire Impact Fees Fund 279,802 328 - 328 280,130 0%Funds programmed for qualifying projects/expenditures
136 Recreation Impact Fees 220,399 3,300 - 3,300 223,699 1%
137 PW-Admin Impact Fee 3,615 833 - 833 4,448 23%Funds programmed for qualifying projects/expenditures
310 Public Facilities Fund 3,336,627 4,283,246 (4,236,464) 46,782 3,383,409 -1% Funds programmed for qualifying projects/expenditures
320 Capital Projects Fund 5,029,991 5,300,000 (10,098,661) (4,798,661) 231,330 95%Funds programmed for qualifying projects/expenditures
401 Public Utilities Fund 9,461,072 8,670,600 (11,816,196) (3,145,596) 6,315,476 -33% Funds programmed for qualifying projects/expenditures
402 Renewal & Replacement Fund 1,504,133 568,324 (752,500) (184,176) 1,319,957 -9%
403 Impact Fees Fund 1,706,910 374,000 - 374,000 2,080,910 22%No expenditure programmed for FY 2025
406 Stormwater Management Fund 715,767 744,745 (1,050,385) (305,640) 410,127 -43% Funds programmed for qualifying projects/expenditures
Changes in Fund Balance
Fund balance is defined as the excess of assets over liabilities. However, a fund balance does
not necessarily represent funds available for expenditure. Portions of the fund balance can be
restricted, committed, or assigned based on legal or policy constraints. A negative fund balance
is commonly referred to as a deficit.
At the May 3, 2021 Regular Meeting, the City Commission adopted Resolution No. 21-1559,
formally establishing a Fund Balance Policy for the General Fund. This action aligned with the
Government Finance Officers Association (GFOA) recommended best practices and formalized
the City’s compliance with Governmental Accounting Standards Board (GASB) Statement No. 54:
Fund Balance Reporting and Governmental Fund Type Definitions.
Per this policy, the General Fund's unassigned fund balance—combined with the amount
restricted for working cash—is to be maintained at a minimum of 17% of the General Fund’s
total budgeted annual expenditures, based on the most recently approved budget. At the end of
Fiscal Year 2025/2026, the General Fund reserve is projected to exceed this threshold, with an
estimated fund balance of 19%.
Additionally, the City has committed an amount equal to five percent of General Fund
expenditures for an Economic Stabilization Reserve. This reserve is intended to shield the City
from adverse financial impacts resulting from unexpected economic events. It may only be used
under extraordinary or unforeseen circumstances and requires a majority vote of the City
Commission for authorization.
City of Longwood 47 FY 2025-2026 Proposed Budget
Citywide Budget Summaries
The Fiscal Year budget for the City of Longwood is approximately $74.1 million. Total
estimated revenues from all sources—net of interfund transfers and fund balances—are
approximately $35.5 million. Total estimated expenditures—also net of interfund
transfers and fund balances—are approximately $57 million.
Revenues by
Type Totals % of
Budget
General Fund $23,830,854 54%
Special Revenue
Funds $1,427,673 30%
Capital Project
Funds $9,583,246 22%
Enterprise Funds $9,044,600 21%
Expenses by
Major Category Totals % of
Budget
Personnel Services $20,609,439 39%
Operating
Supplies $10,573,330 20%
Capital Expenses $19,587,766 37%
Other Expenses $1,883,961 40%
General Fund
$23,830,854
Capital Project Funds
$9,583,246
Enterprise Funds
$9,044,600
Special Revenue Funds
$1,427,673
Personnel Services
$20,609,439Capital Expenses
$19,587,766
Operating Supplies
$10,571,890
Other Expenses
$1,883,961
City of Longwood 48 FY 2025-2026 Proposed Budget
Expenditures Totals Budget
Ad Valorem Taxes $11,425,406.00 15%
Sales and Use Taxes $5,443,060.00 7%
Licenses and Permits $810,661.00 1%
Franchise Fees $2,182,800.00 3%
Intergovernmental $5,626,010.00 8%
Charges for Services $12,446,373.00 17%
Fines and Forfeitures $256,100.00 0%
Miscellaneous $495,962.00 1%
Other Financing Sources $5,200,000 7%
Transfer In $1,976,032.00 3%
Fund Balances $28,308,975.00 38%
Citywide Budget Sources
Fund Balances
$28,308,975.00
Charges for Services
$12,446,373.00
Ad Valorem Taxes
$11,425,406.00
Intergovernmental
$5,626,010.00
Sales and Use Taxes
$5,443,060.00
Other Financing Sources
$5,200,000.00
Franchise Fees
$2,182,800.00
Licenses and Permits
$810,661.00
Total $74,171,379 100%
City of Longwood 49 FY 2025-2026 Proposed Budget
Citywide Budget Uses
Expenditures Totals Budget
General Government $5,325,783.00 7%
Public Safety $25,151,188.00 34%
Physical Environment $12,395,175.00 17%
Transportation $6,196,262.00 8%
Culture & Recreation $1,702,127.00 2%
Debt Service $1,820,772.00 2%
Other Uses $63,189.00 0%
Transfer Out $1,976,032.00 3%
Reserves $19,540,851.00 26%
Public Safety
$25,151,188.00
Physical Environment
$12,395,175.00
Transportation
$6,196,262.00
Transfer Out
$1,976,032.00
Debt Service
$1,820,772.00
Culture & Recreation
$1,702,127.00
Total Uses:$74,171,379 100%
City of Longwood 50 FY 2025-2026 Proposed Budget
General Government
$5,325,783.00
Reserves
$19,540,851.00
2026 Appropriations by Fund
The following funds are appropriated on an annual basis according to the Budget
Process for the City of Longwood.
25,429,932
782,972
5,000
130,600
-
191,176
122,142
10,000
4,500
-
-
-
-
1,050,385
4,236,464
10,098,661
11,816,196
752,500
-
General Fund
Building and Inspection Fund
Police Education Fund
Special Law Enforcement Trust Fund
ARPA Fund
Special Assessments Fund
Parks and Events Fund
Citizens on Patrol (COPs)
CERT Fund
Police Impact Fees Fund
Fire Impact Fees Fund
Recreation Impact Fees Fund
PW-Administrative Impact Fees Fund
Stormwater Management Fund
Public Facilities Improvement Fund
Capital Projects Fund
Public Utilities Fund
Public Utilities R&R Fund
Public Utilities Impact Fees Fund
Total 54,630,528
City of Longwood 51 FY 2025-2026 Proposed Budget
Departments FY 2026
Administration 12
Financial Services 11
Law Enforcement 50
Fire Department 44.5
Community
Development/Building 12
Leisure Services 13
Public Works 34
Citywide FTE’s
Law Enforcement
50.0
Fire Department
44.5
Public Works
34.0
Leisure Services
13.0
Administration
12.0
Community Development/Building
12.0
Total 176.5
Financial Service
11.0
City of Longwood 52 FY 2025-2026 Proposed Budget
General
Fund
Budget
City of Longwood 53 FY 2025-2026 Proposed Budget
General Fund Overview
The General Fund is the primary operating fund of the City of Longwood. It supports the generaloperations of the City that are not specifically designated for other funds or restricted forparticular purposes. The General Fund covers the majority of City services, including police, fire,parks and recreation, public works, community development, economic development, finance,legal, and general administration.
The main sources of revenue for the General Fund include property taxes, charges for services,and license and permit fees.
City of Longwood 54 FY 2025-2026 Proposed Budget
City of Longwood 55 FY 2025-2026 Proposed Budget
General Fund Summary
2024 2025 2025 2026
ACTUAL BUDGET ESTIMATE BUDGET
FUND BALANCE, OCTOBER 1 $ 4,391,958 $ 5,892,867 $ 5,311,558 10,522,043 $
Sources
13,163,123 13,858,525 13,907,431 14,887,466
35,466 35,000 41,000 48,300
3,562,745 2,575,635 2,420,170 3,223,765
2,740,293 2,766,350 3,060,605 2,968,023
160,728 164,900 148,600 198,100
2,136,681 2,336,723 2,080,900 2,182,800
196,108 205,000 197,200 198,200
Taxes
Licenses and Permits
Intergovenmental
Charges for Services
Fines and Forfeitures
Franchise Fees
Rents and Royalties
Miscellaneous Revenue 181,006 216,200 71,650 124,200
Total Sources 22,176,149 22,158,333 21,927,556 23,830,854
5,454,667 1,269,014 1,269,014 1,002,708Transfers In
Use of Fund Balance - 673,312 - 596,370
27,630,816 24,100,659 23,196,570 25,429,932
Uses
113,562 124,945 118,615 133,488
314,467 345,061 368,580 377,294
422,722 442,588 544,115 491,957
146,963 183,000 160,000 187,000
148,091 284,091 241,000 179,870
858,201 964,343 941,934 1,035,245
821,972 898,120 866,838 944,906
1,818,452 2,210,743 2,198,050 2,103,930
133,267 161,000 161,000 161,000
5,968,873 6,309,406 6,399,405 7,263,048
5,828,650 6,840,627 6,925,072 7,473,593
753,046 807,398 813,696 789,290
1,706,871 1,830,103 1,564,042 1,824,985
City Commission
City Clerk
City Manager
City Attorney
General Services
Human Resources
Information Technology
Financial Services
Other Facilities
Law Enforcement
Fire & Rescue
Community Development
Leisure Services
Public Works Streets 1,481,719 1,941,764 2,003,638 2,059,326
Total Uses 20,516,855 23,343,190 23,305,986 25,024,932
Transfers Out 983,876 757,469 5,101,069 405,000
Total Uses and Transfers 21,500,731 24,100,659 28,407,055 25,429,932
Total Revenue (Over/Under) Expenditures 6,130,085 0 (5,210,485)0
Total Appropiations and Reserves 27,630,816 24,100,659 23,196,570 25,429,932
10,522,043 5,219,556 5,311,558 4,715,188
49%22%19%19%
Total Estimated Sources, Transfers and FB
FUND BALANCE, SEPTEMBER 30
% OPERATING RESERVE
General Fund Total Sources
Total Sources - General Fund Total Budget
Taxes $14,887,466 59%
Licenses and Permits $48,300 0%
Intergovenmental $3,223,765 13%
Charges for Services $2,968,023 12%
Fines and Forfeitures $198,100 1%
Franchise Fees $2,182,800 9%
Rents and Royalties $198,200 1%
Miscellaneous Revenue $124,200 0%
Transfer In $1,002,708 4%
Use of Reserves $5,311,558 2%
Taxes
59.9%
Intergovenmental
13%
Charges for Services
12%
Franchise Fees
8.8%
Transfer In
4%
Fines and Forfeitures
0.8%
Licenses and Permits
0.2%
Total:
$30,145,120
City of Longwood 56 FY 2025-2026 Proposed Budget
General Fund Revenue Detail
City of Longwood 57 FY 2025-2026 Proposed Budget
GENERAL FUND REVENUE DETAIL
2024 2025 2025 2026
ACTUAL BUDGET ESTIMATE BUDGET
Taxes 5.5000 9,814,787 10,377,229 10,503,476 11,425,406311-0000
312-0000 482 360 255 460
314-1000
Ad Valorem Taxes
Sales & Use Taxes
Utility Tax/Electric 1,700,691 1,784,406 1,719,908 1,740,000
314-3000 386,237 430,542 413,617 443,000
98,216 114,020 99,600 99,600
979,505 1,026,968 984,788 991,000
314-4000
315-0000
316-0000
Utility Tax/Water
Utility Tax/Gas
Communication Service Tax
Local Business Tax 183,205 125,000 185,787 188,000
13,163,123 13,858,525 13,907,431 14,887,466
Licenses and Permits
322-0000 -- --
322-8000 7,221 10,000 11,000 11,000
329-1000 3,655 9,000 7,000 7,000
329-2000 3,978 3,500 3,000 4,300
329-2800
Permits, Fees & Licenses/Building Permit
Permits, Fees & Licenses/Site Plans Review
Miscellaneous Permit
Paint Color and Outdoor Seating
Fire Inspections 20,613 12,500 20,000 26,000
35,466 35,000 41,000 48,300
323-1000 1,527,019 1,680,924 1,495,200 1,527,000
323-4000 30,713 35,700 35,700 35,700
323-7000
Franchise Fees - Electric
Franchise Fees - Gas
Franchise Fees - Solid Waste 578,948 620,100 550,000 620,100
2,136,681 2,336,724 2,080,900 2,182,800
331-2100 -- --
331-2200 6,665 16,000 6,700 7,000
331-2400 -- --
331-2500 1,734 4,000 3,523 4,000
331-2600 5,908 3,000 3,000 3,000
331-2700 17,844 -
331-2900 --
331-2901
- 17,845
--
-- --
331-5000 793,928 - 57,772 497,321
334-2200 -- --
92,349 90,500 93,331 104,000334-4900
335-1200 679,590 868,346 600,000 700,000
335-1400 1,332 2,000 2,000 2,000
335-1500 30,450 25,000 25,000 25,000
335-1600 3,665 4,000 3,000 5,600
335-1800 1,193,436 1,334,944 1,100,000 1,334,944
335-2100 16,918 19,000 17,000 17,000
335-2300 543,917 300,000
181,551 181,000 213,900337-2000
338-2000
Federal Grants/AFG Program
Federal Grants/HIDTA Grant
Federal Grants/COPS
Federal Grants/OJP/Bullet Proof Vest
Federal Grants/JAG Grant
Federal Grants/DOJ-Byrne Grant
Federal Grants/Cares Act/Covid-19
Federal Grants/DOJ 2020 CERFFederal Grants/FEMA
Public Safety/FF Cancer Grant
FDOT Contract Agreement
State Shared Revenue
Mobile Home Licenses Tax
Alcoholic Beverage License
Crash Reports
Half-Cent Sales Tax
Firefighters Supplemental Compensation
Fire/Police Supplemental Compensation
School Resource Officer
County Occupational License 11,301 10,000
- 300,000
181,000
10,000 10,000
Total Intergovernmental 3,562,745 2,575,635 2,420,170 3,223,765
Total Licenses and Permits
Intergovernmental
Total Taxes
Franchise Fees
Total Franchise Fees
City of Longwood 58 FY 2025-2026 Proposed Budget
GENERAL FUND REVENUE DETAIL
2024 2025 2025 2026
ACTUAL BUDGET ESTIMATE BUDGET
Charges for Services
341-2000 4,100 6,000 6,000 6,000
341-3000 18,184 34,000 20,000 20,000
341-3010 2,615 5,000 3,500 4,600
-- --341-4000
342-1000 18,004 3,000 18,000 15,000
342-1010 7,678 10,000 13,000 20,000
342-2000 80,135 60,000 85,000 80,000
908,292 999,903 1,100,000 999,903342-6000
343-4000 1,457,074 1,391,147 1,548,000 1,548,000
347-2025 -- --
347-2028 -- --
347-2030 137,407 132,000 135,000 146,000
347-2031 4,300 8,000 9,045 8,000
347-2045 16,250 18,000 23,000 18,000
347-2046 5,975 9,000 7,000 9,000
347-2050 --
347-2060 3,480 10,560
347-2070 1,500 4,500
347-2080 46,965 51,000
347-5000 25,413 25,000
349-1011
Land Development Fee
Cost Recovery Builders
Administrative Fee - BTR
Wayfinder Fees
Police Services
Police Services/OCDETF-DOJ
Off Duty Detail
Ambulace Fees
Garbage Billing Fees
Parks & Recreation/Special Events Fees
Park & Recreation/Donations
Parks & Recreation/Community Bldg Rentals
Parks & Recreation/Reiter Park Rentals
Parks & Recreation/Field Rentals
Parks & Recreation/Pavilion Rentals
Parks & Recreation/Miscellaneous Activity
Parks & Recreation/LBR-Field Use Agreement
Parks & Recreation/Concession Babe Ruth
Parks & Recreation/Summer Camp
Building Attendant Services
Development Impact Fees 2,920
1,000
5,000
1,500
55,000
25,000
2,800 2,000
1,000
6,720
3,000
55,000
25,000
2,800
Total Charges for Services 2,740,293 2,766,350 3,060,605 2,968,023
7,870
354-1000 1,330 3,000 2,500 2,000
354-2000 415 5,000 1,000 1,000
354-3000 98,271 100,000 70,000 100,000
354-3010 19,128 20,000 25,000 25,000
354-3020 100 100
354-3030
Fines and Forfeits
Parking Fees
Security Alarm Fees
Other Fines
Other Fines-Investigative Cost Recovery
Court Ordered Restitution
Other Fines-Code Enforcement Fines 41,584
- 100
36,800 50,000 70,000
Total Fines and Forfeits 160,728 164,900 148,600 198,100
Miscellaneous Revenue
64,029 35,200 35,200 35,200361-1000
362-3000 196,108 205,000 197,200 198,200
364-1000 15,100 16,000 14,450 16,000
335 45,000 -
896 1,000 1,000
14,000
1,000364-4000
365-1000
366-0000 -
366-3000 27,371 1,000
369-0000 73,609
- 3,000
5,000
75,000 20,000
3,000
5,000
50,000
369-3000 --
369-9000 --
369-9100
Interests
Rents & Royalties
Cemetery Lots
Sale of Equipment
Scrap Sales
Donations Private Sources
Donations Private Sources/Employee Events
Other Miscellaneous Revenue
Other Miscellaneous Revenue
Candidate Sign Deposits
Candidate Qualifying Fee
- 36,000
--
-- --
City of Longwood 59 FY 2025-2026 Proposed Budget
GENERAL FUND REVENUE DETAIL
2024 2025 2025 2026
ACTUAL BUDGET ESTIMATE BUDGET
Total Miscellaneous Revenue 377,449 421,200 268,850 322,400
382-1000 5,181,380 942,435 942,435 977,708
382-3000 25,000 25,000
382-4000 272,952
- 25,000
301,579 301,579 -
382-5000
Transfers In
Administrative Transfer - Public Utilities
Administrative Transfer - Stormwater Fund
Administrative Transfer - Building Fund
Administrative Transfer - ARPA Fund -- --
Total Transfers In 5,454,332 1,269,014 1,269,014 1,002,708
Use of Fund Balance -- --
Total Revenues 27,630,816 23,427,348 23,196,570 24,833,562
General Fund Total Uses
Expenditures Totals Budget
General Government $4,890,608.00 9%
Public Safety $14,548,141.00 32%
Physical Environment $1,409,372.00 18%
Transportation $2,059,326.00 10%
Culture & Recreation $1,429,985.00 2%
Debt Service $637,500.00 4%
Other Uses $50,000.00 0%
Transfer Out $405,000.00 3%
Reserves $4,715,188.00 22%
Public Safety
$14,548,141.00
Transportation
$2,059,326.00
Culture & Recreation
$1,429,985.00
Physical Environment
$1,409,372.00
Debt Service
$637,500.00
Total Uses:$30,145,120 100%
City of Longwood 60 FY 2025-2026 Proposed Budget
General Government
$4,890,608.00
Reserves
$4,715,188.00
General Fund Allocations
Fire Leisure Services Financial Services
Community Development Other Facilities Public Works/Streets
$2,404,854
The City’s General Fund allocation for FY25/26 is $25,024,932
Administration Information Technology Police
$944,906 $7,263,048
$7,473,593 $ 1,824,985 $2,103,930
$789,290 $161,000 $2,059,326
City of Longwood 61 FY 2025-2026 Proposed Budget
City
Departments
City of Longwood 62 FY 2025-2026 Proposed Budget
City
Commission
City of Longwood 63 FY 2025-2026 Proposed Budget
DISTRICT 1
CITY COMMISSION
Abby ShoemakerDeputy Mayor
DISTRICT 2
DISTRICT 3
DISTRICT 4
DISTRICT 5
Tony BoniCommissioner
Matt McMillanCommissioner
Matt MorganCommissioner
Brian D. SackettMayor
City of Longwood 64 FY 2025-2026 Proposed Budget
CITY COMMISSION
The City of Longwood is governed by a City
Commission/City Manager form of government, which
combines the political leadership of elected officials with
the managerial expertise of an appointed administrator.
The Commission elects one of its members to serve as
Mayor. The Mayor presides over Commission meetings
and workshops and serves as the ceremonial head of the
City government.
The City Commission is composed of five (5) district
Commissioners. It provides leadership, sets policies for
the City, establishes the overall direction of the municipal government, and exercises all powers
granted by general law and the City Charter. Additionally, the Commission authorizes the
execution of all City contracts, except as otherwise provided by ordinance. As the legislative and
policy-making body, the City Commission plays a central role in guiding the governance of
Longwood.
FY 2025-2026 GOALS & OBJECTIVES
Goal: To provide all citizens of Longwood with legislative representation by enacting ordinances,
resolutions, policies, and programs that improve and protect the community, promote desirable
levels of municipal services, and plan for the future.
Objectives:
Adopt policies and programs that enhance the quality of life in the community, promote
effective municipal services, and support long-term planning.
Encourage continued participation in community activities and local government affairs.
Support a strong commercial and industrial tax base within the City.
Address the needs and concerns of Longwood’s residents and businesses through fiscally
responsible representation and legislation.
FY 2024-2025 HIGHLIGHTS
16 ordinances and 30 resolutions were adopted in 2024. 4 ordinances and 6 resolutions were
adopted as of June 2025. These actions were taken to improve the quality of life for the
residents of Longwood.
City of Longwood 65 FY 2025-2026 Proposed Budget
SUMMARY
BUDGET TO BUDGET VARIANCE
When comparing the adopted budget for FY2025 of $124,945 to the proposed budget for
FY2026 of $133,488, there is an increase of $8,543. This increase is primarily attributed to an
increase in development programs and trainings.
Authorized Positions
2024 2025 2025 2026
ACTUAL BUDGET ESTIMATE BUDGET
Mayor 1 1 1 1
Commissioners 4 4 4 4
TOTAL 5 5 5 5
Personnel Expenses 69,748 92,605 92,535 95,444
Operating Expenses 16,761 32,340 26,080 38,044
Capital Expense ----
TOTAL 86,509 124,945 118,615 133,488
Funding Source
2024 2025 2025 2026
ACTUAL BUDGET ESTIMATE BUDGET
General Fund 86,509 124,945 118,615 133,488
City of Longwood 66 FY 2025-2026 Proposed Budget
LINE ITEM DETAIL
Account Number Account Title 2024 2025 2025 2026
Actual Budget Estimate Budget
001-1000-511-1100 Executive Salaries 60,002 60,002 60,002 60,002
001-1000-511-2100 F.I.C.A.4,515 4,590 4,515 4,590
001-1000-511-2200 Retirement Contribution 6,000 6,000 6,000 6,000
001-1000-511-2200 Life and Health
Insurance 20,140 22,008 22,013 23,952
001-1000-511-2400 Workers Compensation -5 5 900
Subtotal Personnel
Services 90,658 92,605 92,535 95,444
001-1000-511-3400 Other Contractual
Services ----
001-1000-511-4020 Commission
Development 9,346 11,150 9,000 16,550
001-1000-511-4100 Communications 2,880 2,880 2,880
001-1000-511-4700 Printing and Binding 75 400 100 200
001-1000-511-4800 Community Relations ----
001-1000-511-4900 Other Charges &
Obligations 5,000 10,000 8,000 10,000
001-1000-511-5200 Operating Supplies 684 2,100 650 2,300
001-1000-511-5400 Books, Pubs, Subs &
Memberships 4,919 5,810 5,450 6,114
Subtotal Operating 22,903 32,340 26,080 38,044
001-1000-511-6400 Capital Equipment ----
Subtotal Capital ----
TOTAL CITY
COMMISSION 113,562 124,945 118,615 133,488
City of Longwood 67 FY 2025-2026 Proposed Budget
2,880
Salaries
45.4%
Operating
28.5 %
Benefits
26.8%
FY 2026 EXPENDITURE BY CATEGORY
City of Longwood 68 FY 2025-2026 Proposed Budget
City
Attorney
City of Longwood 69 FY 2025-2026 Proposed Budget
CITY ATTORNEY
Representing the interests of the City and its Commission, the law firm of Fishback, Dominick,
LLP provides legal advice to the City covering municipal law, liability issues, and contractual
reviews, as well as recommending additional legal expertise when needed.
FY 2025-2026 GOALS & OBJECTIVES
Goal: To provide legal advice to the City Commission and City staff, review all legal instruments
of the City, and coordinate all litigation and other legal services for the City.
Objectives:
Respond to requests from the City Commission and City staff for legal opinions on specific
matters.
Draft local ordinances in response to State and Federal legislation concerning the City.
Provide defense/prosecution involving matters of litigation concerning the City.
Provide other legal services on specific matters.
City of Longwood 70 FY 2025-2026 Proposed Budget
When comparing the adopted budget for FY2025 of $183,000 to the proposed budget for
FY2026 of $187,000, there is an increase of $4,000, primarily attributed to higher costs for
monthly retainer and non-retainer legal services.
BUDGET TO BUDGET VARIANCE
LINE ITEM DETAIL
2024 2025 2025 2026
ACTUAL BUDGET ESTIMATE BUDGET
Personnel Expenses ----
Operating Expenses 146,963 183,000 160,000 187,000
Capital Expense ----
Other Expenses ----
TOTAL 146,963 183,000 160,000 187,000
Funding Source
2024 2025 2025 2026
ACTUAL BUDGET ESTIMATE BUDGET
General Fund 146,963 183,000 160,000 187,000
SUMMARY
Account Number Account Title
2024 2025 2025 2026
Actual Budget Estimate Budget
001-1100-514-3100 Professional Services
General 146,963 158,000 155,000 162,000
001-1100-514-3110 Professional Services
Litigation -25,000 5,000 25,000
Subtotal Operating 146,963 183,000 160,000 187,000
TOTAL CITY ATTORNEY 146,963 183,000 160,000 187,000
City of Longwood 71 FY 2025-2026 Proposed Budget
City
Clerk
City of Longwood 72 FY 2025-2026 Proposed Budget
CITY CLERK’S OFFICE
ACTING CITY CLERK
RECORDS
COORDINATOR
The Office of the City Clerk serves as the custodian of
the City’s records. The City Clerk is responsible for
maintaining City codes and all official documents,
including contract implementation and records
management; conducting City elections; overseeing
the City’s legal advertising requirements; preparing
meeting agendas for City Commission meetings;
participating in all City Commission meetings and
workshops; transcribing minutes for those meetings
and workshops; processing incoming and outgoing
mail; issuing permits within the Clerk’s jurisdiction;
overseeing the City’s cemetery; and administering
oaths to all elected officials.
City of Longwood 73 FY 2025-2026 Proposed Budget
Liane Cartagena
FY 2025-2026 GOALS & OBJECTIVES
Goal: To authenticate, record, index, and maintain the City's official legislative acts, thus
preserving the history of the City of Longwood; to issue all required permits that fall under the
jurisdiction of the City Clerk's authority; to provide required advertising per State and local laws;
and to supervise all City elections.
Objectives:
Leading and managing the Office of the City Clerk to ensure the city's vision for
continuous improvement: Continue to operate in compliance with State law, local
ordinances, and internal policies and procedures. Continue to provide excellent customer
service to our citizens, City Commissioners, and staff through professionalism, openness,
and transparency in government. Continue to provide information to the public in a fair,
impartial, and efficient manner.
Administrative support to enable the City Commission to make decisions: Provide
advice, record proceedings of and maintain Commission records, and ensure timely
publication of agenda packets and minutes.
Maintain fiscal responsibility: Oversight and delivery of services through timely, complete,
and accurate information. Continue to conduct internal monthly audits of department
budgets to clean up and catch data issues that may adversely impact account lines.
Citywide Records Management Program: Ongoing inventory of citywide records,
preparation of record retention schedules in accordance with State law, and analysis and
evaluation of the Records Management Program filing systems for modifications and
improvements. Continue with citywide training.
Automation: Continue training for agenda management software. Continue use of
cemetery software and promote the software to help visitors and staff quickly find graves
and search for available plots.
Continuous Improvement: Evaluate and discuss with Clerk staff areas of training and
professional seminars/conferences required to improve organizational performance.
Consult with Clerk staff on their perception of their personal performance and ways to
improve the department.
Training: City Staff, Boards and Committees: Review updates to the City Board Member
Booklet for recording secretaries and set up training. Continue with implemented annual
trainings.
City of Longwood 74 FY 2025-2026 Proposed Budget
Daily meetings with the Records Coordinator, reviewing tasks to ensure attention to detail
and accuracy of work. With reduced staff, the Clerk continued to handle additional
administrative duties to meet all deadlines and balanced the workload between two staff
members to meet commitments and critical due dates.
Continued to capture and preserve all social media content our organization posts and
engages with to stay compliant with public records laws, regulations, and recordkeeping
requirements. Continued to update the website calendar with all city meetings, publishing
meeting agendas to the calendar when posted on the website.
Planned, organized, and held the 2025 Board Appreciation Dinner.
Held meetings with new board members to review the board’s role and provide an overview
of board member and staff duties, financial disclosure, meeting dates, codes of conduct,
rules and procedures, Robert’s Rules of Order, the State Guide to the Sunshine Amendment,
and the Code of Ethics.
Continued work to implement cemetery software, which helps automate and streamline our
workflow. The key benefits of the software are accessibility, time savings, reliability,
accuracy, and security. One of the most appealing aspects is the online memorial page,
KeepSafe Memorials. This is an amazing added value to our customer base by preserving
heritage and offering a unique way to keep a loved one’s memory alive for future
generations. It can also add historical information about those buried in the cemetery's
older section.
Serve on the FACC Professional Education Committee.
Updated the Public Notice Board in front of City Hall to a TV that not only includes the
required public notices but also showcases upcoming events, awards, and proclamations
presented at City Commission meetings.
The Records Coordinator has been meeting with departments to review records
management practices in their respective areas and assist with better organization.
FY 2024-2025 HIGHLIGHTS
City of Longwood 75 FY 2025-2026 Proposed Budget
Performance Measures and Benchmarking
Activity Actual
2022-2023
Actual
2023-2024
Expected
2024-2025
Proposed
2025-2026
Commission Agendas/Public
Notices Prepared 50 59 50 50
Pension Board Agendas Prepared 4 4 4 4
Minutes Prepared 27 24 30 30
Ordinances Prepared for Adoption 11 15 20 20
Resolutions Prepared for Adoption 30 28 30 30
Public Records Requests Processed 486 583 320 320
Records Reviewed/Scanned/Verified
for Disposition 44,410 0 0 0
Records Disposed (cubic feet)254.585 107.55 200 200
Cemetery: Lots Sold 13 13 20 20
Cemetery: Burials 17 13 20 20
Legal Advertisements 32 43 50 50
Lien/Property Search 300 330 600 600
Garage Sale Permits 130 94 130 130
RV Permits 0 0 1 1
Political Sign Permits 0 0 0 0
Ribbon Cuttings 13 4 10 10
Recorded Documents 13 13 20 20
Laserfiche Documents Scanned 22,314 17,926 15,000 15,000
City of Longwood 76 FY 2025-2026 Proposed Budget
SUMMARY
When comparing the adopted budget for FY2025 of $345,061 with the proposed budget for
FY2026 $377,294 there is an increase of $32,233. This increase is primarily associated with a
wage increase for General Government employees and a new recurring records management
software - JustFoia. The City Clerk maintained their FTE level from 2025.
BUDGET TO BUDGET VARIANCE
Authorized Positions
2024 2025 2025 2026
ACTUAL BUDGET ESTIMATE BUDGET
City Clerk 1 1 1 1
Records Coordinator 1 1 1 1
TOTAL 2 2 2 2
Personnel Expenses 217,573 222,405 230,007 234,989
Operating Expenses 96,893 122,656 138,573 142,305
Capital Expense ----
TOTAL 314,467 345,061 368,580 377,294
Funding Source
2024 2025 2025 2026
ACTUAL BUDGET ESTIMATE BUDGET
General Fund 314,467 345,061 368,580 377,294
City of Longwood 77 FY 2025-2026 Proposed Budget
LINE ITEM DETAIL
2024 2025 2025 2026
Actual Budget Estimate Budget
169,439 169,291 175,462 176,063
198 500 223 500
12,705 12,988 12,964 13,506
16,899 16,929 17,546 17,655
18,331 22,680 23,812 24,624
001-1200-512-1200 Regular Salaries and Wages
001-1200-512-1400 Overtime
001-1200-512-2100 F.I.C.A.
001-1200-512-2200 Retirement Contributions
001-1200-512-2300 Life and Health Insurance
001-1200-512-2400 Workers Compensation - 16 - 2,641
217,573 222,405 230,007 234,989
- 2,600 -
25,532 50,000 43,344
3,870 4,150 4,550
1,152 1,153 1,109
12,524 13,000 13,000
5,224 25,000 25,000
2,609 2,620 2,847
30 100 2,500
8,566
2,600
31,526
4,350
1,153
13,000
12,000
2,847
2,500
15,800 10,000 12,900
-- --
19,421 18,600 15,000 18,600
845 1,300 700 1,400
14,738 12,660 12,000 13,080
1,650 3,000 1,300 3,000
001-1200-512-3100 Professional Services
001-1200-512-3400 Other Contractual Services
001-1200-512-4020 Employee Development
001-1200-512-4100 Communications
001-1200-512-4200 Postage
001-1200-512-4300 Utility Services
001-1200-512-4400 Rentals and Leases
001-1200-512-4600 Repair and Maintenance
001-1200-512-4700 Printing and Binding
001-1200-512-4800 Community Relations
001-1200-512-4900 Other Charges Obligations
001-1200-512-5100 Office Supplies
001-1200-512-5200 Operating Supplies
001-1200-512-5220 Repurchase of Lots
001-1200-512-5400 Books, Pubs, Subs & Memberships 733 1,320 950 975
Subtotal Operating 96,893 122,656 138,573 142,305
001-1200-512-6400 Capital Equipment -- --
Subtotal Capital -- --
314,467 345,061 368,580 377,294TOTAL CITY CLERK
Subtotal Personnel Services
Account Number Account Title
City of Longwood 78 FY 2025-2026 Proposed Budget
Salaries
46.7%
Operating
37.8%
Benefits
15.5%
FY 2026 EXPENDITURE BY CATEGORY
City of Longwood 79 FY 2025-2026 Proposed Budget
City
Manager
City of Longwood 80 FY 2025-2026 Proposed Budget
CITY MANAGER
CITY MANAGER’S OFFICE
William Watts
COMMUNITY &MEDIA RELATIONSMANAGER
FACILITIES
CONSTRUCTION &MAINTENANCE
SPECIALIST
EXECUTIVEASSISTANT ADMINISTRATIVEASSISTANT
The City Manager is responsible for the efficient
operation of all departments and the effective
implementation of policy directives from the
Commission. In addition to carrying out policy directives,
the Administration department ensures the financial
stability of the City, assesses major issues facing the City,
focuses on organizational improvements, and
recommends the execution of contractual agreements.
As head administrator, the City Manager attends
Commission meetings and workshops to present
legislation for the City Commission’s consideration.
The City Manager adopts administrative policies, submits an annual budget, advises the City
Commission on the financial condition of the City, and performs other duties as required by
established ordinances and resolutions. The City Manager is appointed by the Mayor and
Commissioners and serves at their discretion.
Under the City Manager’s Office are the Facilities Maintenance and Community and Media
Relations divisions.
General Services
City of Longwood 81 FY 2025-2026 Proposed Budget
FY 2025-2026 GOALS & OBJECTIVES
Goal: To efficiently and effectively implement and administer the policies, programs, and
services approved by the City Commission.
Objectives:
Continue to foster strong relationships with the community, City team members, and other
government entities.
Ensure City team members have the resources and support necessary to safely, effectively,
and efficiently complete their assignments.
Stay focused on new economic development, with an emphasis on commercial and retail
projects.
Build on the ever-growing public events offered to the community.
Maintain conservative budgeting practices while preparing the City for the potential of
continued economic volatility.
FY 2024-2025 HIGHLIGHTS
Commission: Provided data-driven support for decision-making. Reviewed all Commission
agendas, ordinances, and high-level purchases. Coordinated with directors prior to each
meeting to ensure preparedness and alignment with City goals.
Community Relations: Expanded digital engagement through consistent social media,
website updates, newsletters, and recruitment campaigns. Promoted events and city
initiatives to boost community involvement and transparency.
Human Resources: Assisted in implementing a new applicant tracking system and Bentek
benefits platform. Supported expanded wellness programs and modernized employee
evaluations. Promoted a culture of safety and performance through digital tools and
leadership collaboration.
Financial Services: Supported timely reporting and audit compliance. Celebrated national
recognition for the City's FY2024-25 Budget and ACFR. Ensured alignment of financial
practices with strategic priorities and maintained transparency in fiscal operations.
Information Technology: Backed IT’s modernization efforts, including cybersecurity
compliance, virtual desktop upgrades, and mobile tech refreshes. Facilitated
interdepartmental coordination for ongoing system migrations and infrastructure updates.
Public Safety: Supported the Police Department’s transition to upgraded body-worn
cameras, tasers, and updated uniforms and gear. Backed new FDLE grant-funded tools and
recruitment efforts. Helped manage Fire Department leadership transitions, training
programs, and station renovation planning.
Leisure Services: Provided strategic oversight for over 110 events, including nationally
ranked festivals. Supported FRDAP grant applications and landscape partnerships. Ensured
the successful repainting of the Community Building and brick entry replacements through
capital planning.
City of Longwood 82 FY 2025-2026 Proposed Budget
SUMMARY
Community Development: Aided the completion of the Longwood Development Code
updates and Age-Friendly Action Plan. Encouraged business attraction using grant tools.
Supported collaborative landscape and placemaking projects that enhance city aesthetics
and accessibility.
Public Works: Facilitated major sidewalk and streetscape projects across the city, including
grant-funded pedestrian corridors and landscape improvements. Helped coordinate design
and construction timelines while supporting voter-approved sales tax infrastructure
planning.
Authorized Positions
2024 2025 2025 2026
ACTUAL BUDGET ESTIMATE BUDGET
City Manager 1 1 1 1
Executive Assistant 1 1 1 1
Administrative Assistant 1 1 1 1
Community & Media Relations Mgr 1 1 1 1
TOTAL 4 4 4 4
Personnel Expenses 412,995 425,652 504,460 475,021
Operating Expenses 9,727 16,936 39,655 16,936
Capital Expense ----
Other Expenses ----
TOTAL 422,722 442,588 544,115 491,957
Funding Source
2024 2025 2025 2026
ACTUAL BUDGET ESTIMATE BUDGET
General Fund 422,722 442,588 544,115 491,957
City of Longwood 83 FY 2025-2026 Proposed Budget
Salaries
71%
Benefits
25.6%
Operating
3.4%
When comparing the adopted budget for FY2025 of $442,588 with the proposed budget for
FY2026 $491,957 there is an increase of $49,369. This increase is primarily associated with a
wage increase for General Government employees. The Office of the City Manager maintained
its FTE level from 2025.
BUDGET TO BUDGET VARIANCE
FY 2026 EXPENDITURE BY CATEGORY
City of Longwood 84 FY 2025-2026 Proposed Budget
LINE ITEM DETAIL
2024 2025 2025 2026
Actual Budget Estimate Budget
315,760 319,706 385,575 349,167
-- --
23,043 24,458 26,621 26,711
31,552 31,970 41,458 34,917
42,639 49,488 50,776 53,448
001-1400-512-1200 Regular Salaries and Wages
001-1400-512-1400 Overtime
001-1400-512-2100 F.I.C.A.
001-1400-512-2200 Retirement Contributions
001-1400-512-2300 Life and Health Insurance
001-1400-512-2400 Workers Compensation - 30 30 10,778
412,995 425,652 504,460 475,021
369 3,000 1,000 3,000
1,457 1,379 1,200 1,379
- 200 200
1,233
200
1,000 500 1,000
- 55 250
4,188
250
6,000 2,500 6,000
147 800 500 800
247 2,307 1,700 2,307
001-1400-512-4020 Employee Development
001-1400-512-4100 Communications
001-1400-512-4200 Postage
001-1400-512-4610 Repair and Maintenance
001-1400-512-4700 Printing and Binding
001-1400-512-4800 Promotional Activities
001-1400-512-5100 Office Supplies
001-1400-512-5200 Operating Supplies
001-1400-512-5400 Books, Pubs, Subs & Memberships 2,085 2,000 2,000 2,000
Subtotal Operating 9,727 16,936 39,655 16,936
001-1400-512-6400 Capital Equipment -- --
Subtotal Capital -- --
422,722 442,588 544,115 491,957
CITY MANAGER
Subtotal Personnel Services
TOTAL CITY MANAGER
Account Number Account Title
City of Longwood 85 FY 2025-2026 Proposed Budget
GENERAL SERVICES
Under the direction of the City Manager, General Services provides preventive maintenance for
all City-owned buildings to prolong their usefulness and ensure continued functionality. The
division is responsible for maintaining all City facilities by performing routine maintenance,
responding to building emergencies, and monitoring and repairing minor building deficiencies.
FY 2025-2026 GOALS & OBJECTIVES
Goal: To provide preventive maintenance of City-owned buildings in order to extend their
lifespan and avoid more costly repairs.
Objectives:
Provide ongoing preventive maintenance of City properties.
Promptly respond to all building emergencies.
Monitor and repair minor building deficiencies.
FY 2024-2025 HIGHLIGHTS
City buildings were maintained and repaired internally, resulting in cost savings by reducing
reliance on outside labor and repair services.
A total of 1,587 Facility Maintenance Work Orders were completed in FY 2023/24; currently,
1,023 have been completed for FY 2024/25.
Performance Measures and Benchmarking
Activity Actual
2022-2023
Actual
2023-2024
Expected
2024-2025
Proposed
2025-2026
Facilities Maintenance
Requests 1,488 1,587 1,500 1,500
City of Longwood 86 FY 2025-2026 Proposed Budget
SUMMARY
Authorized Positions
2024 2025 2025 2026
ACTUAL BUDGET ESTIMATE BUDGET
Facilities Const. &
Maintenance Specialist 1 1 1 1
TOTAL 1 1 1 1
Personnel Expenses 74,287 76,071 78,930 81,550
Operating Expenses 73,803 108,320 84,570 98,320
Capital Expense ----
Other Expenses ----
TOTAL 148,091 184,391 163,500 179,870
Funding Source
2024 2025 2025 2026
ACTUAL BUDGET ESTIMATE BUDGET
General Fund 148,091 184,391 163,500 179,870
When comparing the adopted budget for FY2025 of $184,391 with the proposed budget for
FY2026 of $179,870 there is an decrease of $4,521. General Services maintained its FTE level
from 2025.
BUDGET TO BUDGET VARIANCE
City of Longwood 87 FY 2025-2026 Proposed Budget
LINE ITEM DETAIL
2024 2025 2025 2026
Actual Budget Estimate Budget
55,176 55,292 57,307 57,504
4,139 4,230 4,309 4,399
5,497 5,529 5,731 5,750
9,476 11,016 11,579 12,000
001-1610-513-1200 Regular Salaries and Wages
001-1610-513-2100 F.I.C.A.
001-1610-513-2200 Retirement Contribution
001-1610-513-2300 Life and Health Insurance
001-1610-513-2400 Workers Compensation - 4 4 1,897
74,287 76,071 78,930 81,550
16,068 18,300 18,800 18,300
720 720 720 720
36,914 42,000 42,000 42,000
9,226 26,700 7,000 16,700
--
2,235
750
5,000 2,000
750
5,000
8,285 14,350 13,550 14,350
001-1610-513-3400 Other Contractual Services
001-1610-513-4100 Communications
001-1610-513-4300 Utility Services
001-1610-513-4600 Repair and Maintenance
001-1610-513-4610 Repair and Maintenance-Vehicles
001-1610-513-5100 Office Supplies
001-1610-513-5200 Operating Supplies
001-1610-513-5240 Fuel/Diesel/Lubricants 356 500 500 500
Subtotal Operating 73,803 108,320 84,570 98,320
001-1610-513-6400 Capital Equipment - 99,700 77,500 -
- 99,700 77,500 -
001-1610-513-9800 Reserve for Contingency -- --
-- --
148,091 184,391 163,500 179,870
Subtotal Personnel Services
Subtotal Other
TOTAL GENERAL SERVICES
Account Number Account Title
Subtotal Capital
City of Longwood 88 FY 2025-2026 Proposed Budget
Operating
54.7%
Salaries
32%
Benefits
13.4%
FY 2026 EXPENDITURE BY CATEGORY
City of Longwood 89 FY 2025-2026 Proposed Budget
Human
Resources
City of Longwood 90 FY 2025-2026 Proposed Budget
HUMAN RESOURCES
DEPARTMENT
HUMAN RESOURCES/RISK
MANAGEMENT DIRECTOR
Magdala Ridore
PAYROLL / HRCOORDINATOR HR PROGRAMMANAGER
The Human Resources/Risk Management
Department is responsible for optimizing the
City’s human resources capabilities by
acquiring, maintaining, developing, and
retaining a diverse, highly qualified,
motivated, and productive workforce. The
department manages payroll and coordinates
benefits and employee incentives, such as the
Employee Assistance Program, the Employee
of the Year Program, and the Drug-Free
Workplace Program. It also oversees workers'
compensation, liability insurance, and
unemployment claim issues.
City of Longwood 91 FY 2025-2026 Proposed Budget
FY 2025-2026 GOALS & OBJECTIVES
Goal: To provide personnel and risk management that anticipates and responds to changes in
workplace composition, external social and economic pressures, organizational structures, and
technological advancements.
Objectives:
Maintain application processing volume near 960 to ensure a healthy applicant pipeline for
vacancies.
Increase new hire onboarding to at least 33 employees, reflecting the need to fill vacancies
efficiently while keeping onboarding smooth and standardized.
Reduce turnover ratio to 15% or lower by enhancing retention strategies, supervisor
coaching, and clearer career development pathways.
Maintain payroll accuracy and responsiveness.
Reduce Workers' Compensation (WC) claims to below 15 by continuing safety training and
preventive risk measures.
Reduce Property and Liability (P&L) claims to below 17 through increased departmental
compliance and improved incident documentation protocols.
Conduct a comprehensive compensation study to ensure alignment with market rates and
internal equity.
FY 2024-2025 HIGHLIGHTS
Revamped Recruitment Process: Improved the hiring process by introducing an applicant
tracking system and expanding digital outreach to attract a broader pool of qualified
candidates.
Expansion of Wellness Initiatives: Launched new wellness programs, including workshops,
fitness incentives, and enhanced access to mental health resources to support employee
well-being.
Introduction of Benefits Administration System: Successfully implemented a new benefits
administration platform, Bentek, to streamline employee benefits enrollment and the
onboarding process. This system has reduced paperwork, improved data accuracy, and
enhanced the overall employee experience during orientation.
Enhanced Workplace Safety Measures: Introduced updated safety training programs,
contributing to a safer and more proactive work environment.
Implementation of Online Employee Evaluation Software: Rolled out a new digital platform
to manage employee performance evaluations, making the process more transparent,
accessible, and efficient for supervisors and staff alike.
City of Longwood 92 FY 2025-2026 Proposed Budget
When comparing the adopted budget for FY2025 of $964,343 with the proposed budget for
FY2026 is $1,035,245 there is an increase of $70,902. This increase is primarily associated with
an increase in liability insurance. Human Resources maintained its FTE level from 2025.
SUMMARY
BUDGET TO BUDGET VARIANCE
Authorized Positions
2024 2025 2025 2026
ACTUAL BUDGET ESTIMATE BUDGET
HR & Risk Management
Director 1 1 1 1
Payroll/HR Coordinator 1 1 1 1
HR Program Manager 1 1 1 1
TOTAL 3 3 3 3
Personnel Expenses 322,557 332,346 339,334 355,113
Operating Expenses 535,644 581,997 552,600 630,132
Other Expenses -50,000 50,000 50,000
TOTAL 858,201 964,343 941,934 1,035,245
Funding Source
2024 2025 2025 2026
ACTUAL BUDGET ESTIMATE BUDGET
General Fund 858,201 964,343 815,020 1,035,245
City of Longwood 93 FY 2025-2026 Proposed Budget
LINE ITEM DETAIL
2024 2025 2025 2026
Actual Budget Estimate Budget
244,791 245,717 256,265 258,121
485 800 402 800
18,073 18,857 18,837 19,805
27,203 26,012 28,519 28,974
28,979 33,936 35,312 36,529
-
001-1300-513-1200 Regular Salaries and Wages
001-1300-513-1400 Overtime
001-1300-513-2100 F.I.C.A.
001-1300-513-2200 Retirement Contributions
001-1300-513-2300 Life and Health Insurance
001-1300-513-2400 Workers Compensation
001-1300-513-2500 Unemployment Compensation 3,025
23
7,000
- 3,884
- 7,000
322,557 332,346 339,334 355,113
17,876 60,673 16,000 60,673
14,018 20,000 20,000 10,318
2,682 5,400 3,200 5,400
14,621 15,000 15,000 15,000
1,800 1,800 1,800 -
100 100
468,305
- 100
450,000 460,000 499,725
- 1,000 1,000 1,000
610 1,000 1,000 1,000
13,674 1,200 600 1,200
1,069 24,955 30,000 34,526
001-1300-513-3100 Professional Services
001-1300-513-3400 Other Contractual Services
001-1300-513-4020 Employee Development
001-1300-513-4021 Employee Programs
001-1300-513-4100 Communications
001-1300-513-4200 Postage
001-1300-513-4500 Liability Insurance
001-1300-513-4700 Printing and Binding
001-1300-513-4900 Other Charges Obligations
001-1300-513-5100 Office Supplies
001-1300-513-5200 Operating Supplies
001-1300-513-5400 Books, Pubs, Subs & Memberships - 869 3,900 1,190
Subtotal Operating 535,644 581,997 552,600 630,132
001-1300-513-9800 Reserve for Contingency - 50,000 50,000 50,000
Subtotal Other - 50,000 50,000 50,000
858,201 964,343 941,934 1,035,245Total Human Resources/Risk Management
Subtotal Personnel Services
Account Number Account Title
City of Longwood 94 FY 2025-2026 Proposed Budget
FY 2026 EXPENDITURE BY CATEGORY
Operating
60.9%
Salaries
24.9%
Benefits
9.4%
Other
4.8%
City of Longwood 95 FY 2025-2026 Proposed Budget
Financial
Services
City of Longwood 96 FY 2025-2026 Proposed Budget
SENIOR CUSTOMERSERVICEREPRESENTATIVE
CUSTOMER / FIELDSERVICEREPRESENTATIVE
METER READER
FINANCIAL SERVICES
DEPARTMENT
INTERIM DIRECTOR
JUNIOR ACCOUNTANT
UTILITY
BILLING
MANAGER
OPERATIONS &
BUDGET
MANAGER
PURCHASINGCOORDINATOR*
PURCHASINGMANAGER
FINANCE / GRANTSCOORDINATOR
ACCOUNTANT I
FINANCE/GRANTSCOORDINATOR
ACCOUNTINGCOORDINATOR
*NOT FUNDED UNTIL FUNDS ARE AVAILABLE
City of Longwood 97 FY 2025-2026 Proposed Budget
Dustin Woolbright
FINANCIAL SERVICES
In a manner of excellence, integrity, and
dedication, the Financial Services Department is
committed to providing fiscally responsible
management, appropriate internal controls, and
cooperative guidance to City staff, the City
Commission, and the citizens of Longwood. The
Financial Services Department is comprised of
three (3) divisions: Finance, , and Utility Billing.
These divisions are responsible for managing the
City’s resources effectively and efficiently.
Responsibilities also include
safeguarding the City’s assets; managing cash disbursements and collections; overseeing fixed
assets; conducting long-range financial planning; ensuring accurate and timely financial
reporting; managing debt and investments; and providing financial support to all City
departments and divisions. In addition, the department coordinates the preparation of the
annual budget, monitors budget compliance, and oversees the annual audit conducted by an
external independent audit firm.
FY 2025-2026 GOALS & OBJECTIVES
Goals:
To provide quality, cost-effective public services and control fiscal programs to meet all legal,
professional, and management requirements.
Objectives:
Ensure compliance with Truth in Millage (TRIM) requirements to meet Florida State Statutes.
Provide timely and accurate financial reporting and transactions; implement programs to
support and enhance communication, accountability, and positive outcomes.
File the Annual Financial Report (AFR) with the State of Florida within 45 days of publishing
the Annual Comprehensive Financial Report (ACFR).
Complete the City's annual audit and issue the City's Annual Comprehensive Financial
Report within 180 days of the fiscal year-end.
Perform due diligence in accordance with Section 717.117(4), Florida Statutes, and report
unclaimed property to the State of Florida by the April 30th filing deadline, in accordance
with Chapter 717, Florida Statutes.
Report 1099 vendor information accurately and timely by January 31st, in accordance with
IRS standards.
Provide the City Commission and City Manager with an unaudited financial report, including
a narrative, each month.
Pursue modifications to the City budget process with the goal of improving the efficiency of
budget development while maintaining clarity and transparency.
City of Longwood 98 FY 2025-2026 Proposed Budget
Continue to timely prepare and file all required federal, state, and local reports.
Automate accounts payable to improve efficiency and provide additional transparency.
FY 2024-2025 HIGHLIGHTS
Filed all federal, state, and local reporting requirements on-time without penalties.
The FY2024/2025 Budget document has been awarded the Distinguished Budget
Presentation Award from the Government Finance Officers Association (GFOA). This award is
the highest form of recognition in governmental budgeting.
Completed the 2023/24 annual audit for the City’s Annual Comprehensive Financial Report
(ACFR).
Received the GFOA Certificate of Achievement for Excellence in Financial Reporting for the
fiscal year 2022-2023.
Performance Measures and Benchmarking
Activity Actual
2022-2023
Actual
2023-2024
Expected
2024-2025
Proposed
2025-2026
Number of AP Transactions 2,386 2,366 2,610 2,900
Number of Journal Entries
Updated 574 551 559 566
Budget Transfers Processed 72 60 63 62
Budget Amendments
Processed 16 8 10 9
Receive Distinguished
Budget Presentation Award
(GFOA)
Yes Yes Yes Yes
Receive Certificate for
Excellence in Financial
Reporting Award (GFOA)
Yes Yes Yes Yes
Unmodified Audit Opinion Yes Yes Yes Yes
City of Longwood 99 FY 2025-2026 Proposed Budget
Continue to timely prepare and file all required federal, state, and local reports.
Automate accounts payable to improve efficiency and provide additional transparency.
SUMMARY
FY 2024-2025 HIGHLIGHTS
Filed all federal, state, and local reporting requirements on-time without penalties.
The FY2024/2025 Budget document has been awarded the Distinguished Budget
Presentation Award from the Government Finance Officers Association (GFOA). This award is
the highest form of recognition in governmental budgeting.
Completed the 2023/24 annual audit for the City’s Annual Comprehensive Financial Report
(ACFR).
Received the GFOA Certificate of Achievement for Excellence in Financial Reporting for the
fiscal year 2022-2023.
Authorized Positions
2024 2025 2025 2026
ACTUAL BUDGET ESTIMATE BUDGET
Financial Services Director 1 1 1 1
Accountant I 0 0 1 1
Accounting Coordinator 1 1 1 1
Finance/Grants Coordinator 1 1 1 1
Finance Manager 1 1 0 0
Operations & Budget Manager 0 0 1 1
Senior Admin Assistant 1 1 0 0
TOTAL 5 5 5 5
Personnel Expenses 310,923 431,841 359,695 470,984
Operating Expenses 82,636 106,783 92,455 101,302
Capital Expense ----
TOTAL 393,559 538,624 452,150 572,286
Funding Source
2024 2025 2025 2026
ACTUAL BUDGET ESTIMATE BUDGET
General Fund 393,559 538,624 452,150 572,286
City of Longwood 100 FY 2025-2026 Proposed Budget
When comparing the adopted budget for FY2025 of $538,624 with the proposed budget for
FY2026 of $572,286, there is an increase of $33,662. This increase is primarily associated with a
wage increase for General Government employees. The Financial Services Department
maintained their FTE level from 2025.
BUDGET TO BUDGET VARIANCE
FY 2026 EXPENDITURE BY CATEGORY
Salaries
63%
Benefits
19.3%
Operating
17.7%
City of Longwood 101 FY 2025-2026 Proposed Budget
LINE ITEM DETAIL
2024 2025 2025 2026
Actual Budget Estimate Budget
242,638 332,177 281,972 360,283
18,430 20,252
24,264 26,647
25,591
- 300
25,435
33,248
40,646 30,825
- 300
27,585
36,058
41,354
001-1600-513-1200 Regular Salaries and Wages
001-1600-513-1400 Overtime
001-1600-513-2100 F.I.C.A.
001-1600-513-2200 Retirement Contribution
001-1600-513-2300 Life and Health Insurance
001-1600-513-2400 Workers Compensation - 34 - 5,404
310,923 431,841 359,695 470,984
35,000 39,000 39,000 39,000
14,930 21,500 21,500 21,500
7,154 7,675 1,075 10,399
1,518 2,160 2,160 2,160
35 160 20 160
20 160 140 160
-- --
708 1,365 1,310 1,310
17,977 21,500 21,000 20,100
615 1,110 1,000 1,110
3,793 11,050 4,250 4,300
001-1600-513-3200 Accounting and Auditing
001-1600-513-3400 Other Contractual Services
001-1600-513-4020 Employee Development
001-1600-513-4100 Communications
001-1600-513-4200 Postage
001-1600-513-4600 Repair and Maintenance
001-1600-513-4626 Coronavirus
001-1600-513-4700 Printing and Binding
001-1600-513-4900 Other Charges & Obligations
001-1600-513-5100 Office Supplies
001-1600-513-5200 Operating Supplies
001-1600-513-5400 Books, Pubs, Subs & Memberships 888 1,103 1,000 1,103
82,636 106,783 92,455 101,302
001-1600-513-6400 Capital Equipment -- --
-- --
393,559 538,624 452,150 572,286TOTAL FINANCIAL SERVICES
Subtotal Capital
Subtotal Operating
Subtotal Personnel Services
Account Number Account Title
City of Longwood 102 FY 2025-2026 Proposed Budget
PURCHASING
FY 2025-2026 GOALS & OBJECTIVES
Goal: To procure goods and services efficiently and effectively to achieve the best value while
meeting the City’s quality and delivery requirements, and to maximize the purchasing power of
public funds while promoting fair and open competition.
Objectives:
Research and implement a process to ensure vendors doing business with the City are
registered with the State (i.e., State of Florida), the County, and the City in which their
business was established.
Research and implement a process to protect the City’s assets when working with vendors
that require prepayment or an upfront deposit.
FY 2024-2025 HIGHLIGHTS
Participated in the City of Sanford's Vendor Trade Show
Issued nine (9) RFPs; three (3) resulted in successful awards and executed contracts
Implemented a succession role within the Purchasing Department by adding a Purchasing
Coordinator position to assist the Purchasing Manager, allowing the Manager to focus on the
department’s solicitation needs
Renewed and executed several piggyback contracts
Updated the Purchasing Change Order Form
The Purchasing Division is responsible for the centralized management of
the procurement function to maximize the City’s purchasing power. The
program provides standard purchasing guidelines and ensures fair and
equitable treatment of City vendors. This division also administers the
purchasing/procurement card process, disposition of surplus property,
and contract management.
Performance Measures and Benchmarking
Activity Actual
2022-2023
Actual
2023-2024
Expected
2024-2025
Proposed
2025-2026
Contractual and Policy Compliance 100%100%100%100%
Purchase Order Accuracy 100%100%100%100%
Cost Savings 100%100%100%100%
Price Competitiveness 100%100%100%100%
City of Longwood 103 FY 2025-2026 Proposed Budget
SUMMARY
BUDGET TO BUDGET VARIANCE
When comparing the adopted budget for FY2025 of $112,272 with the proposed budget for
FY2026 of $122,272 there is an increase of $8,910. This increase is primarily associated with
membership fees. The Purchasing Division maintained FTE levels in FY 2025. One (1)
additional FTE is proposed for FY 2026; however, this addition does not impact the budget
variance shown above.
Authorized
Positions
2024 2025 2025 2026
ACTUAL BUDGET ESTIMATE BUDGET
Purchasing
Manager 1 1 1 1
Purchasing
Coordinator*0 0 0 1
TOTAL 1 1 1 2
Personnel
Expenses 85,650 94,583 98,142 99,631
Operating
Expenses 4,564 18,779 12,020 22,641
TOTAL 90,214 113,362 110,162 122,272
Funding Source
2024 2025 2025 2026
ACTUAL BUDGET ESTIMATE BUDGET
General Fund 90,214 113,362 110,162 122,272
City of Longwood 104 FY 2025-2026 Proposed Budget
*Unfunded
FY 2026 EXPENDITURE BY CATEGORY
Salaries
60.2%
Benefits
21.2%
Operating
18.5%
City of Longwood 105 FY 2025-2026 Proposed Budget
LINE ITEM DETAIL
2024 2025 2025 2026
Actual Budget Estimate Budget
65,075 70,820 73,399 73,653
4,958 5,417 5,553 5,635
6,508 7,082 7,340 7,365
9,110 11,256 11,842 11,873
001-1500-513-1200 Regular Salaries and Wages
001-1500-513-2100 F.I.C.A.
001-1500-513-2200 Retirement Contribution
001-1500-513-2300 Life and Health Insurance
001-1500-513-2400 Workers Compensation - 8 8 1,105
85,650 94,583 98,142 99,631
856 1,650 700 3,200
677 720 720 720
001-1500-513-4020 Employee Development
001-1500-513-4100 Communications
001-1500-513-4700 Printing and Binding 40 550 100 600
001-1500-513-4800 Promotional Activities -- --
-- --
54 100 100 500
2,218 15,814 10,000 15,814
001-1500-513-4900 Other Charges & Obligation
001-1500-513-5100 Office Supplies
001-1500-513-5200 Operating Supplies
001-1500-513-5400 Books, Pubs, Subs & Memberships 759 495 400 1,807
4,604 19,329 12,020 22,641
90,254 113,912 110,162 122,272
Subtotal Personnel Services
TOTAL PURCHASING
Subtotal Operating
Account Number Account Title
City of Longwood 106 FY 2025-2026 Proposed Budget
UTILITY BILLING
FY 2024-2025 HIGHLIGHTS
Adjusted the meter reading schedule to improve accuracy and ensure consistent readings
and billing cycles.
Updated all out-of-date training guides for the Meter Reader, Customer Service
Representative, and Utility Billing Manager.
Fully trained a new Meter Reader.
FY 2025-2026 GOALS & OBJECTIVES
Objectives:
Continue advancing the meter conversion initiative.
Continue fostering professional growth and development within the division.
Continue enhancing the accuracy and efficiency of meter reading and billing processes.
Utility Billing provides meter reading, monthly billing, and
collection services to customers who utilize the City’s water,
sewer, and solid waste collection services by efficiently
delivering timely and responsive support for their utility
account needs.
Performance Measures and Benchmarking
Activity Actual
2022-2023
Actual
2023-2024
Expected
2024-2025
Proposed
2025-2026
Printed and Mailed Bills 69,037 68,740 69,000 70,000
Emailed Bills 12,367 13,668 16,000 18,000
Meters Read 80,359 79,996 80,000 80,500
Consumption Billed 664,940 620,492 632,000 640,000
Bank Draft Payments 12,101 13,483 14,000 14,500
Initial Accounts
Established 826 780 800 840
Goal: To procure goods and services efficiently and effectively
to achieve the best value while meeting the City’s quality and
delivery requirements, and to maximize the purchasing power
of public funds while promoting fair and open competition.
City of Longwood 107 FY 2025-2026 Proposed Budget
When comparing the adopted budget for FY2025 of $1,939,865 with proposed budget for
FY2026 $1,813,733 there is an overall decrease of $126,132. This decrease is primarily
associated with Solid Waste Disposal services moving to the General Fund. The Utility Billing
Division maintained the same FTE level as in 2025.
SUMMARY
BUDGET TO BUDGET VARIANCE
Authorized Positions
2024 2025 2025 2026
ACTUAL BUDGET ESTIMATE BUDGET
Utility Billing Manager 1 1 1 1
Customer/Field Service Rep 1 1 1 1
Senior Customer Service Rep 1 1 1 1
Meter Reader 1 1 1 1
TOTAL 4 4 4 4
Personnel Expenses 230,420 274,926 263,116 287,832
Operating Expenses 1,421,258 1,664,939 1,592,188 1,525,901
TOTAL 1,651,678 1,939,865 1,855,304 1,813,733
Funding Source
2024 2025 2025 2026
ACTUAL BUDGET ESTIMATE BUDGET
General Fund 1,334,638 1,558,208 1,558,208 1,409,372
Public Utility Fund 317,039 381,657 297,096 404,361
Total 1,651,678 1,939,865 1,855,304 1,813,733
City of Longwood 108 FY 2025-2026 Proposed Budget
FY 2026 EXPENDITURE BY CATEGORY
Operating
84.1%
Salaries
11.9%
Benefits
4%
City of Longwood 109 FY 2025-2026 Proposed Budget
LINE ITEM DETAIL
2024 2025 2025 2026
Actual Budget Estimate Budget
177,730 201,830 201,625 215,036
258 1,300 13 1,300
13,385 15,536 15,196 16,547
17,535 20,309 20,163 21,630
21,512 35,930 26,098 29,102
401-1615-513-1200 Regular Salaries and Wages
401-1615-513-1400 Overtime
401-1615-513-2100 F.I.C.A.
401-1615-513-2200 Retirement Contribution
401-1615-513-2300 Life and Health Insurance
401-1615-513-2400 Workers Compensation - 21 21 4,217
230,420 274,926 263,116 287,832
1,334,638 1,558,208 1,478,738 1,409,372
18,771 19,846 19,846 19,864
- 3,000 3,000
1,191 2,020 1,580
35,332 45,350 45,350
9,737 8,500 9,750
1,003 1,000 1,000
1,337
3,000
2,020
45,350
8,500
1,000
1,000 1,000 1,000
-- 5,000 -
262 1,000 1,000 1,000
17,177 21,365 23,084 30,335
1,790 3,500 3,500 3,500
001-1615-534-4310 Solid Waste Disposal
401-1615-513-3400 Other Contractual Services
401-1615-513-4020 Employee Development
401-1615-513-4100 Communications
401-1615-513-4200 Postage
401-1615-513-4400 Rentals & Leases
401-1615-513-4600 Repairs and Maintenance
401-1615-513-4610 Repairs and Maintenance-Vehicles
401-1615-513-4900 Other Charges & Obligations
401-1615-513-5100 Office Supplies
401-1615-513-5200 Operating Supplies
401-1615-513-5240 Fuel/Diesel/Lubricants
401-1615-513-5400 Books, Pubs, Subs & Memberships 20 150 150 150
1,421,258 1,664,939 1,592,188 1,525,901
401-1615-513-6400 Capital Equipment -- --
-- --
1,651,678 1,939,865 1,855,304 1,813,733TOTAL UTILITY BILLING
Subtotal Personnel Services
Subtotal Operating
Subtotal Capital
Account Number Account Title
City of Longwood 110 FY 2025-2026 Proposed Budget
Information
Technology
City of Longwood 111 FY 2025-2026 Proposed Budget
DIRECTOR
INFORMATION TECHNOLOGY
DEPARTMENT
Craig Dunn
INFORMATION
TECHNOLOGY
ANALYST
The Information Technology Department facilitates the
current and future business technology needs of the City
of Longwood by providing reliable and progressive
technology solutions. It is dedicated to delivering high-
quality customer support to ensure the efficient use of
technology resources and investments. The department
manages the delivery of quality services in the areas of
technology administration, systems support, hardware
and software maintenance, helpdesk support, network
operations, telecommunications, and business systems
analysis.
City of Longwood 112 FY 2025-2026 Proposed Budget
FY 2025-2026 GOALS & OBJECTIVES
Goal: To utilize the most innovative, effective, and efficient technologies for optimal service
delivery and communication, and to maintain all hardware and software supporting the City’s
computer and telecommunications systems.
Objectives:
Based on the compliance requirements of the FBI CJIS Policy and Florida Statute 282.3185,
continue to develop IT processes and systems that meet Version 2.0 of the NIST
Cybersecurity Framework and Version 6.0 of the FBI CJIS Policy.
Implement the new Palo Alto firewall. During the project, ensure geoblocking and other
security measures are in place to protect against brute force and password spraying attacks
on the management and VPN user connection interfaces.
Following the successful pilot project of the 10Zig thin clients in fiscal year 2024–25, deploy
them to all City desktop user endpoints.
Replace 50 Getac laptop computers used by the Police Department with 50 Panasonic
laptops. During this project, significantly enhance patching and endpoint management
capabilities using the Action1 patch automation and management platform.
Complete a full refresh of all copiers and printers used by City departments, including the
transition from the long-time vendor Ricoh to Konica Minolta, to improve functionality,
enhance customer service, and reduce costs.
Maximize the value of the City’s investment in Microsoft Office 365. This includes expanding
the use of OneDrive to facilitate secure file sharing with external entities, increasing the use
of Entra ID with third-party applications for single sign-on services, and enhancing user
productivity with tools such as Microsoft Bookings and Teams.
FY 2024-2025 HIGHLIGHTS
Continue to implement best practices and systems to support the requirements of Florida
Statute 282.3185 (Florida Local Government Cybersecurity Act). Compliance efforts have
included cybersecurity training, the development of cybersecurity standards, incident
reporting, and after-action reporting.
Ongoing management of IT operations and end-user support. The trend in IT support ticket
volume is estimated to reach 2,507 tickets for the fiscal year.
With the release of Version 6.0 of the FBI CJIS Policy, there is a requirement to create 18 new
policies that will be integrated into Longwood Police Department General Order 37. These
new policies have broad requirements, and we must ensure full compliance to successfully
pass future FDLE CJIS audits.
Migrate Windows domain controllers from Windows Server 2016 to new domain controllers
running on Windows Server 2025. Raise the domain and forest functional levels in Active
Directory Domain Services. Integrate on-premise domain controllers more tightly with
Microsoft Entra ID for enhanced cloud identity and access management services.
City of Longwood 113 FY 2025-2026 Proposed Budget
Following Broadcom's acquisition of VMware and the divestiture of core VMware and
Horizon products, successfully migrated each product to their new support infrastructures
and performed necessary software upgrades to ensure maximum uptime. Completed
testing and deployment of a small group of 10Zig endpoints to replace end-of-life Teradici
zero client devices. This migration improved the end-user experience and resolved prior
limitations of the virtual desktop platform.
Successfully completed the bi-annual hardware refresh cycle for all T-Mobile devices used by
various City departments.
Performance Measures and Benchmarking
Activity Actual
2022-2023
Actual
2023-2024
Expected
2024-2025
Proposed
2025-2026
IT End User Support 100%100%100%100%
Infrastructure Support 100%100%100%100%
IT System Uptime 100%100%100%100%
Cybersecurity Incidents 100%100%100%100%
City of Longwood 114 FY 2025-2026 Proposed Budget
Authorized Positions
2024 2025 2025 2026
ACTUAL BUDGET ESTIMATE BUDGET
Information Technology Director 1 1 1 1
Information Technology Analyst 1 1 1 1
TOTAL 2 2 2 2
Personnel Expenses 286,048 292,757 304,956 309,182
Operating Expenses 479,557 549,394 505,243 581,724
Debt Services 56,368 55,969 56,639 54,000
TOTAL 821,972 898,120 866,838 944,906
Funding Source
2024 2025 2025 2026
ACTUAL BUDGET ESTIMATE BUDGET
General Fund 821,972 898,120 866,838 944,906
SUMMARY
When comparing the adopted budget for FY2025 of $898,120 with the proposed budget for
FY2026 $944,906, there is an increase of $46,786. This increase is primarily associated with
refreshing existing HP Teradici Zero Clients and annual maintenance for the Veeam Data Cloud.
The Information Technology Department maintained the same FTE level as in 2025.
BUDGET TO BUDGET VARIANCE
FY 2026 EXPENDITURE BY CATEGORY
Operating
61.6%
Salaries
24.6%
Benefits
8.1%
Debt
5.7%
City of Longwood 115 FY 2025-2026 Proposed Budget
LINE ITEM DETAIL
2024 2025 2025 2026
Actual Budget Estimate Budget
222,273 223,402 234,013 232,338
-- --
15,697 17,090 16,193 17,774
22,227 22,340 23,401 23,233
25,850 29,904 31,328 32,352
001-1640-513-1200 Regular Salaries and Wages
001-1640-513-1400 Overtime
001-1640-513-2100 F.I.C.A.
001-1640-513-2200 Retirement Contribution
001-1640-513-2300 Life and Health Insurance
001-1640-513-2400 Workers Compensation - 21 21 3,485
286,048 292,757 304,956 309,182
1,030 4,000 4,000 4,000
338,920 376,998 348,719 351,228
--
28,694 35,000
58,753 65,000
2,372
1,000
34,158
65,000
10,000 25
1,000
38,562
60,000
10,000
49,787
- 100
57,938 52,299
- 100
116,534
001-1640-513-3100 Professional Services
001-1640-513-3400 Other Contractual Services
001-1640-513-4020 Employee Development
001-1640-513-4100 Communications
001-1640-513-4400 Rentals & Leases
001-1640-513-4600 Repair and Maintenance
001-1640-513-5100 Office Supplies
001-1640-513-5200 Operating Supplies
001-1640-513-5400 Books, Pubs, Subs & Memberships - 200 200 300
479,557 549,394 505,243 581,724
50,403 51,191 51,191 50,000
Subtotal Operating
001-1640-513-7100 Capital Lease Principal
001-1640-513-7200 Capital Lease Interest 5,965 4,778 5,448 4,000
Subtotal Debt Service 56,368 55,969 56,639 54,000
821,972 898,120 866,838 944,906TOTAL INFORMATION TECHNOLOGY
Subtotal Personnel Services
Account Number Account Title
City of Longwood 116 FY 2025-2026 Proposed Budget
Law
Enforcement
City of Longwood 117 FY 2025-2026 Proposed Budget
POLICE CHIEF
POLICE DEPARTMENT
David Dowda
DEPUTY
CHIEF
SENIORADMINISTRATIVE
ASSISTANT
ADMINISTRATIVE
SERVICES
BUREAU
ADMINISTRATIVE
MANAGER
POLICE RECORDSSPECIALIST
ENFORCEMENTBUREAU
PATROLLIEUTENANT
SPECIALOPERATIONSLIEUTENANT
PROFESSIONALDEVELOPMENTLIEUTENANT
EVIDENCECUSTODIAN
INVESTIGATORS& TRAFFICOFFICERS
SPECIALOPERATIONS
SERGEANTS
PATROLOFFICERS
PATROLSERGEANTS
COMMUNITYRELATIONSOFFICER
SUPPORTCORPORAL
ACCREDITATIONOFFICER
PUBLIC AFFAIRS
City of Longwood 118 FY 2025-2026 Proposed Budget
POLICE DEPARTMENT
The Police Department provides management and
organizational support to all levels of City operations. It
manages and supervises all personnel and program
functions in support of law enforcement operations
and is responsible for maintaining and protecting the
health, safety, and welfare of the community. The
department enhances training for personnel and
develops modern crime prevention techniques, utilizing
advanced and innovative equipment and procedures to
protect and serve the citizens of Longwood.
In recent years, the department has expanded its community relations efforts to emphasize
transparency and community outreach. These initiatives are designed to strengthen positive
relationships and further build trust within the community.
FY 2025-2026 GOALS & OBJECTIVES
Goal: To provide all citizens of Longwood with legislative representation by enacting ordinances,
resolutions, policies, and programs that improve and protect the community, promote desirable
levels of municipal services, and plan for the future.
Objectives:
Reduce response times to calls for service.
Continue to reduce both personal and property crimes.
Maintain strong recruiting efforts to attract and retain outstanding personnel during a
turbulent job market.
Continue providing leadership training to all Police Department personnel currently in or
seeking supervisory roles.
Train and qualify all sworn members on newly acquired Sig Sauer weapons systems,
including P320 handguns and M400 rifles.
Complete the transition from the Progressive Microtechnology Inc. evidence program to
Seminole County’s CAFÉ-based EvidenceWeb system.
Explore expanded use of Flock Safety Automated License Plate Reader (ALPR) cameras.
Launch the PARTNERS Program, a citizen’s police academy.
Establish a Police Chaplain Corps as a sub-unit of the Citizens on Patrol program.
Restructure and incentivize the Honor Guard program, including collaborative training with
partner agencies.
City of Longwood 119 FY 2025-2026 Proposed Budget
Completed the transition to upgraded technological advancements for Conducted Electronic
Weapons and Body-Worn Cameras through AXON Enterprise Inc. This included the addition
of Taser 10 electronic restraint devices for use by all sworn personnel. All officers are now
equipped with AXON Body 4 cameras.
Expanded the Citizens on Patrol program to include additional members and updated
equipment, including three new Ford Maverick patrol vehicles outfitted with emergency
equipment.
The department was awarded two Florida Department of Law Enforcement (FDLE) grants
during the 2024–2025 fiscal year: the FDLE Community and FDLE Direct awards. These funds
allowed for the purchase of three police traffic citation printers and four additional portable
radios to support the portable radio replacement program.
Completed a comprehensive revision of sworn police officer uniforms, replacing standard
polyester uniforms with moisture-wicking materials. Also introduced Maverick Load-Bearing
Vests and weight-displacement duty belts to improve officer health, safety, and comfort.
Completed the motorcycle replacement program, which included upgrades to state-of-the-
art lighting and equipment.
Completed the firearm replacement program, adding Sig Sauer P320 9mm handguns and Sig
Sauer M400 .223 short-barreled rifles equipped with advanced optics and lighting. This
initiative also included training for both instructors and officers.
Continued the review and revision of agency written directives. This ongoing process ensures
the department’s 103 written directives remain current and reflect appropriate procedures.
Maintained a focus on leadership development for first-line supervisors by ensuring
attendance at the Public Safety Leadership Development Course. Officers are also required
to complete advanced training such as Field Training Officer, Line Supervision, and Instructor
Techniques courses.
Implemented a departmental reorganization, including an internal and external selection
process, which resulted in the promotion of a Lieutenant and the reintegration of the Deputy
Chief position.
Increased recruitment efforts led to the successful identification and hiring of four law
enforcement officers during a turbulent and competitive employment period.
FY 2024-2025 HIGHLIGHTS
City of Longwood 120 FY 2025-2026 Proposed Budget
Performance Measures and Benchmarking
Activity Actual 2022-
2023
Actual 2023-
2024
Expected
2024-2025
Proposed
2025-2026
Property Offenses 267 279 228 205
Violent Offenses 43 38 36 32
Calls for Service 41,601 40,099 43,000 45,150
Response Time to Calls for Service
(All)5.83 5.82 4.97 4.56
Response Time to Calls for Service
(Priority 1)2.59 2.41 2.21 2.05
Response Time to Calls for Service
(Priority 2)3.19 3.39 2.71 2.5
Response Time to Calls for Service
(Priority 3)6.11 6.1 5.22 5.01
Officers Completed Specialized
Training 48 110 55 75
Officers Completed Leadership
Training 11 12 13 24
Officers Completed Management
Training 3 4 5 12
Admin Staff Completed Advanced
Training 5 7 7 5
City of Longwood 121 FY 2025-2026 Proposed Budget
SUMMARY
Authorized Positions
2024 2025 2025 2026
ACTUAL BUDGET ESTIMATE BUDGET
Police Chief 1 1 1 1
Deputy Police Chief 1 1 1 1
Police Lieutenant*4 4 4 4
Police Sergeant 6 6 6 6
Police Corporal 7 7 7 7
Police Officer 26 26 26 26
Police Evidence Custodian 1 1 1 1
Police Administrative Manager 1 1 1 1
Senior Administrative Assistant 2 1 1 1
Police Records Specialist 1 2 2 2
TOTAL 50 50 50 50
Personnel Expenses 5,320,678 5,539,129 5,665,926 6,723,521
Operating Expenses 400,740 523,204 487,535 469,527
Capital Expense ----
Debt Services 247,453 247,073 245,945 70,000
TOTAL 5,968,871 6,309,406 6,399,406 7,263,048
Funding Source
2024 2025 2025 2026
ACTUAL BUDGET ESTIMATE BUDGET
General Fund 5,968,871 6,309,406 6,399,406 7,263,048
*UNFUNDED 1 POSITION
City of Longwood 122 FY 2025-2026 Proposed Budget
BUDGET TO BUDGET VARIANCE
When comparing the adopted budget for FY2025 of $6,309,406 with the proposed budget for
FY2026 $7,263,048 there is an increase of $953,642. This increase is primarily associated with a
wages and benefits increase, and the acquisition of PowerDMS software for hiring, background
checks, and field training. Law Enforcement maintained their FTE level from 2025.
FY 2026 EXPENDITURE BY CATEGORY
Salaries
52.5%
Benefits
40%
Operating
6.5%
Debt
1%
City of Longwood 123 FY 2025-2026 Proposed Budget
LINE ITEM DETAIL
2024 2025 2025 2026
Actual Budget Estimate Budget
3,138,666 3,369,831 3,331,862 3,815,572
124,915 131,467 97,788 180,930
82,505 56,709 111,412 97,000
8,456 5,770 4,578 5,770
195,947 201,820 215,467 222,000
31,160 32,560 32,053 30,000
267,340 289,706 282,565 331,865
1,055,267 914,359 1,073,707 1,349,201
416,423 536,544 516,493 571,472
001-2600-521-1200 Regular Salaries and Wages
001-2600-521-1240 Holiday Pay
001-2600-521-1250 Extra Duty Detail
001-2600-521-1260 FTO Training
001-2600-521-1400 Overtime
001-2600-521-1520 Education Incentive
001-2600-521-2100 F.I.C.A
001-2600-521-2200 Retirement Contribution
001-2600-521-2300 Life and Health Insurance
001-2600-521-2400 Workers Compensation - 363 - 119,711
5,320,678 5,539,129 5,665,926 6,723,521
2,966 4,100 2,760 3,100
35,936 47,600 48,800 42,860
10,700 11,800 11,800 9,500
32,643 38,000 38,000 32,915
97 175 175 157
41,361 42,000 40,000 41,000
14,003 17,200 17,200 12,700
7,323 14,000 14,000 12,500
48,483 56,000 56,000 49,000
731 800 800 720
4,000 4,500 4,500 3,500
2,035 2,200 2,200 2,000
1,998 3,000 3,000 2,500
71,272 122,654 110,000 116,650
9,251 32,245 14,400 14,400
116,199 125,000 115,000 116,000
001-2600-521-3100 Professional Services
001-2600-521-3400 Other Contractual Services
001-2600-521-4020 Employee Development
001-2600-521-4100 Communications
001-2600-521-4200 Postage
001-2600-521-4300 Utility Services
001-2600-521-4400 Rental and Leases
001-2600-521-4600 Repair and Maintenance
001-2600-521-4610 Repair and Maintenance - Vehicles
001-2600-521-4700 Printing and Binding
001-2600-521-4800 Community Relations
001-2600-521-4900 Other Charges & Obligations
001-2600-521-5100 Office Supplies
001-2600-521-5200 Operating Supplies
001-2600-521-5210 Program Related Grant Supplies
001-2600-521-5240 Fuel/Diesel/Lubricans
001-2600-521-5400 Books, Pubs, Subs & Memberships 1,742 1,930 8,900 10,025
Subtotal Operating 400,740 523,204 487,535 469,527
001-2600-521-6400 Capital Equipment -- --
Subtotal Capital -- --
235,171 239,390 239,390 65,000001-2600-521-7100 Principal
001-2600-521-7200 Interest 12,281 7,683 6,555 5,000
Subtotal Debt Service 247,453 247,073 245,945 70,000
5,968,871 6,309,406 6,399,405 7,263,048TOTAL LAW ENFORCEMENT
Subtotal Personnel Services
Account Number Account Title
City of Longwood 124 FY 2025-2026 Proposed Budget
Fire
Rescue
City of Longwood 125 FY 2025-2026 Proposed Budget
FIRE CHIEF
FIRE DEPARTMENT
Troy Feist
FIRE MARSHAL
PT FIREINSPECTOR
FIRE
DEPARTMENT
COORDINATORDEPUTY
CHIEF
TRAININGCHIEF
BATTALIONCHIEF A SHIFT
BATTALIONCHIEF B SHIFT
BATTALIONCHIEF C SHIFT
FIREFIGHTERS
FIRELIEUTENANTS
TRAININGOFFICER*
FIREFIGHTERS
FIRELIEUTENANTS
FIREFIGHTERS
FIRELIEUTENANTS
*NOT FUNDED
City of Longwood 126 FY 2025-2026 Proposed Budget
FIRE DEPARTMENT
The Fire Department provides timely
responses to health and safety
matters through a variety of services.
Department members routinely
respond to all hazards within the
coverage area, including fires,
hazardous materials incidents, and
environmental emergencies.
Advanced Emergency Medical
Services, including medical transport
to area hospitals, are also provided.
Fire prevention information and education are delivered to students through presentations at
schools and community events. These prevention efforts are further supported by
comprehensive construction plan reviews for fire code compliance, as well as regular
inspections of existing buildings to identify and address hazards and deficiencies.
FY 2025-2026 GOALS & OBJECTIVES
Goal: To provide comprehensive services that protect citizens from the impacts of fire and
medical emergencies, and to deliver prevention and education programs that are responsive to
the needs of the community.
Objectives:
Provide fire protection and emergency response to a variety of hazards.
Provide emergency medical care and transport within our response area.
Deliver fire prevention and awareness information to the community.
Identify and mitigate fire hazards within businesses in our community.
Collect detailed building and structure information prior to emergency responses; support
strategic plan development activities.
Review construction plans for fire code compliance within our community.
Increase services offered to citizens by implementing high-angle rope rescue operations on
Ladder 15.
Maintain a strong focus on training employees in paramedicine, rope rescue, vehicle and
machinery rescue (VMR), incident command, and leadership.
City of Longwood 127 FY 2025-2026 Proposed Budget
Performance Measures and Benchmarking
Activity Actual
2022-2023
Actual
2023-2024
Expected
2024-2025
Proposed
2025-2026
Emergency Calls for Service 5,839 5,686 5,520 5,575
Public Relations Events 58 62 68 75
Fire Prevention Inspections 1775 1701 1,790 1,820
Pre Fire Building Surveys 216 220 260 288
Fire Code Plans Reviewed 195 203 205 212
Public Records Request Processed 41 54 45 48
Medical Transports 4,764 4,709 4,382 4,700
Recently marked the retirement of Chief Peters while celebrating the promotion of a new
Fire Chief and Deputy Fire Chief.
Trained more than half of our staff in rope operations to expand rope rescue capabilities on
our ladder trucks.
Received and placed into service a rescue remount at Station 15.
Provided multiple live fire training opportunities for all employees.
Continued progress toward the expansion and remodel of Fire Station 17; currently working
through the RFB process with the Finance Department.
Collaborated with Public Works to improve our hydrant flow testing schedule, including
completing two hydrant flow tests.
FY 2024-25 HIGHLIGHTS
City of Longwood 128 FY 2025-2026 Proposed Budget
SUMMARY
Authorized Positions
2024 2025 2025 2026
ACTUAL BUDGET ESTIMATE BUDGET
Fire Chief 1 1 1 1
Deputy Fire Chief 1 1 1 1
Fire Battalion Chief 3 3 3 3
Fire Marshal 1 1 1 1
Fire Lieutenant 6 6 6 6
Firefighter 30 30 30 30
Fire Inspector 0.5 0.5 0.5 0.5
Training Fire Chief 0.5 1 1 1
Training Officer 0 0 0 0
Fire Department Coordinator 0 0 1 1
Senior Administrative Assistant 1 1 0 0
TOTAL 44 44.5 44.5 44.5
Personnel Expenses 4,978,851 5,514,353 5,910,837 6,662,369
Operating Expenses 640,971 708,376 648,467 692,724
Capital Expense ----
Debt Services 208,825 617,898 365,768 118,500
Other Expenses ----
TOTAL 5,828,648 6,840,627 6,925,072 7,473,593
Funding Source
2024 2025 2025 2026
ACTUAL BUDGET ESTIMATE BUDGET
General Fund 5,828,648 6,840,627 6,925,072 7,473,593
City of Longwood 129 FY 2025-2026 Proposed Budget
FY 2026 EXPENDITURE BY CATEGORY
Salaries
47.3%
Benefits
41.8%
Operating
9.3%
Debt
1.6%
When comparing the adopted budget for FY2024 of $6,840,627 with the proposed budget for
FY2025 of $7,473,593, there is an increase of $632,966. This increase is primarily associated with
operating expenses, and wages and benefits increase for employees. The Fire Department
maintained their FTE level from 2025.
BUDGET TO BUDGET VARIANCE
City of Longwood 130 FY 2025-2026 Proposed Budget
LINE ITEM DETAIL
2024 2025 2025 2026
Actual Budget Estimate Budget
2,774,349 3,224,159 3,144,038 3,536,220
140,267 163,204 191,729 180,515
196,622 255,819 241,252 255,819
247,032 188,310 293,418 286,610
15,521 17,460 15,334 14,783
245,254 293,321 287,991 325,712
973,670 912,943 1,239,438 1,341,455
386,138 458,792 497,293 532,872
001-2800-522-1200 Regular Salaries and Wages
001-2800-522-1240 Holiday Pay
001-2800-522-1400 Overtime
001-2800-522-1410 Overtime Garcia
001-2800-522-1520 Education Incentive
001-2800-522-2100 F.I.C.A.
001-2800-522-2200 Retirement Contribution
001-2800-522-2300 Life and Health Insurance
001-2800-522-2400 Workers Compensation - 345 345 188,382
4,978,851 5,514,353 5,910,837 6,662,369
30,058 34,978 29,038 28,978
144,286 139,787 125,952 128,916
23,475 39,730 40,218 39,625
8,825 10,066 10,066 11,130
140 375 375 375
32,280 37,000 30,000 35,000
12,141 8,940 17,093 18,730
23,321 25,260 29,000 31,710
113,850 111,500 111,100 116,500
162 300 200 300
2,766 2,000 2,000 2,000
101 -- 200
613 1,000 1,000 350
196,641 230,260 198,750 224,900
49,343 63,500 50,000 50,000
001-2800-522-3100 Professional Services
001-2800-522-3400 Other Contractual Services
001-2800-522-4020 Employee Development
001-2800-522-4100 Communications
001-2800-522-4200 Postage
001-2800-522-4300 Utility Services
001-2800-522-4400 Rentals & Leases
001-2800-522-4600 Repair and Maintenance
001-2800-522-4610 Repair and Maintenance - Vehicles
001-2800-522-4700 Printing and Binding
001-2800-522-4800 Community Relations
001-2800-522-4900 Other Charges Obligations
001-2800-522-5100 Office Supplies
001-2800-522-5200 Operating Supplies
001-2800-522-5240 Diesel/Fuel/Lubricants
001-2800-522-5400 Books, Pubs, Subs & Memberships 2,968 3,680 3,675 4,010
Subtotal Operating 640,971 708,376 648,467 692,724
193,724 456,922 350,667 110,000001-2800-522-7100 Principal
001-2800-522-7200 Interest 15,101 160,976 15,101 8,500
Subtotal Debt Service 208,825 617,898 365,768 118,500
001-2800-522-9300 Transfer to CERT Fund -- --
-- --
5,828,648 6,840,627 6,925,072 7,473,593TOTAL FIRE AND RESCUE
Subtotal Personnel Services
Subtotal Other
Account Number Account Title
City of Longwood 131 FY 2025-2026 Proposed Budget
Community
Development
City of Longwood 132 FY 2025-2026 Proposed Budget
DIRECTOR
COMMUNITY DEVELOPMENT
DEPARTMENT
Chris Kintner
BUILDING
ECONOMIC
DEVELOPMENT
MANAGER
PLANNING
PLANNERPLANSEXAMINER /INSPECTOR
BUILDINGINSPECTOR
SENIORADMINISTRATIVEASSISTANT
CODECOMPLIANCEOFFICER
PERMITS CLERKS
ECONOMICDEVELOPMENTCOORDINATOR
ECONOMIC
DEVELOPMENT
SENIOR
PLANNER
BUILDING
OFFICIAL
City of Longwood 133 FY 2025-2026 Proposed Budget
COMMUNITY DEVELOPMENT DEPARTMENT
Planning and Economic Development promotes the
physical and economic development/redevelopment of
property within the City in a manner consistent with
proposed plans, regulations, and policies.Provides
planning, organization, direction, and supervisory
services necessary to implement the functions managed
under the jurisdiction of the program.
Goal: To promote the physical and economic
development and redevelopment of property within the
City in a manner consistent with adopted plans,
regulations, and policies. The program provides planning,
organization, direction, and supervisory services
necessary to implement the functions under its
jurisdiction.
FY 2025-2026 GOALS & OBJECTIVES
Objectives:
Complete an update of the City's Comprehensive Plan to reflect a new 20-year planning
horizon.
Update the Longwood Development Code to incorporate recent legislative changes.
Continue business attraction and retention efforts, with a focus on restaurant and retail
development.
FY 2024-2025 HIGHLIGHTS
Successfully attracted local businesses, including the use of the new Small Business
Improvement Grant to bring in Foxtail Coffee and TK Donuts.
Completed updates to the Longwood Development Code to reflect City Commission
priorities.
Updated the City’s Age-Friendly Action Plan.
City of Longwood 134 FY 2025-2026 Proposed Budget
SUMMARY
Performance Measures and Benchmarking
Activity Actual 2022-
2023
Actual 2023-
2024
Expected 2024-
2025
Proposed 2025-
2026
Site Development Plan
Reviews 7 7 3 5
Land Use Changes 2 2 2 2
New Business Tax Receipts 226 193 190 190
Business Tax Renewals 1,467 1,004 1,000 1,000
Authorized Positions
2024 2025 2025 2026
ACTUAL BUDGET ESTIMATE BUDGET
Community Development Director 1 1 1 1
Economic Development Manager 1 1 1 1
Senior Planner 1 1 1 1
Planner 1 1 1 1
Senior Administrave Assistant 1 1 1 1
Code Compliance Officer 1 1 1 1
Economic Development Coordinator 1 1 1 1
TOTAL 7 7 7 7
Personnel Expenses 590,060 581,545 613,528 613,642
Operating Expenses 162,986 225,853 200,168 175,648
Capital Expense ----
TOTAL 753,046 807,398 813,696 789,290
Funding Source 2024 ACTUAL 2025 BUDGET 2025 ESTIMATE 2026 BUDGET
General Fund 753,046 807,398 831,377 789,290
City of Longwood 135 FY 2025-2026 Proposed Budget
BUDGET TO BUDGET VARIANCE
When comparing the adopted budget for FY2025 of $807,398 with the proposed budget for
FY2026 of $789,290 there is an decrease of $18,108. Community Development maintained its
FTE level from 2025.
FY 2026 EXPENDITURE BY CATEGORY
Salaries
57.5%
Operating
22.3%
Benefits
20.3%
City of Longwood 136 FY 2025-2026 Proposed Budget
LINE ITEM DETAIL
2024 2025 2025 2026
Actual Budget Estimate Budget
451,279 437,467 458,592 453,625
97 100 247 100
33,460 33,474 34,033 34,710
45,033 43,757 45,859 45,373
60,191 66,714 74,762 72,083
001-3100-515-1200 Regular Salaries and Wages
001-3100-515-1400 Overtime
001-3100-515-2100 F.I.C.A.
001-3100-515-2200 Retirement Contribution
001-3100-515-2300 Life and Health Insurance
001-3100-515-2400 Workers Compensation - 34 35 7,751
590,060 581,545 613,528 613,642
65,801 55,000 35,000 35,000
24,637 30,000 25,000 30,000
23,995 15,408 15,408 13,908
4,319 3,400 4,800 5,500
3,667 4,280 3,560 4,280
-- 1,000 -
9,240 7,900 10,000 10,000
500 600 - 600
- 1,000 1,000 1,000
205 550 100 550
8,020 80,000 66,575 45,000
325 -
10,475 17,475
- 10,000
18,225 18,500
458 1,200 500 1,200
3,149 3,300 2,000 3,300
36 500 200 500
001-3100-515-3100 Professional Services
001-3100-515-3120 Cost Recovery
001-3100-515-3400 Other Contractual Services
001-3100-515-4020 Employee Development
001-3100-515-4100 Communications
001-3100-515-4200 Postage
001-3100-515-4400 Rental & Leases
001-3100-515-4600 Repair and Maintenance
001-3100-515-4610 Repair and Maintenance - Vehicles
001-3100-515-4700 Printing and Binding
001-3100-515-4800 Promotional Activities
001-3100-515-4810 Promotional Activities - REEP
001-3100-515-4900 Other Charges & Obligations
001-3100-515-5100 Office Supplies
001-3100-515-5200 Operating Supplies
001-3100-515-5240 Fuel/Diesel/Lubricants
001-3100-515-5400 Books, Pubs, Subs & Memberships 8,659 5,240 6,300 6,310
Subtotal Operating 162,986 225,853 200,168 175,648
001-3100-515-6400 Capital Equipment -- --
-- --
753,046 807,398 813,696 789,290TOTAL COMMUNITY DEVELOPMENT
Subtotal Capital
Subtotal Personnel Services
Account Number Account Title
City of Longwood 137 FY 2025-2026 Proposed Budget
Leisure
Services
City of Longwood 138 FY 2025-2026 Proposed Budget
DIRECTOR
LEISURE SERVICES
DEPARTMENT
Chris Capizzi
PARKS
ADMINISTRATIVE
ASSISTANT / COMMUNITY
BUILDING COORDINATOR
RECREATION
SEASONAL CAMPDIRECTORPARKS SERVICESPECIALIST III
PARKS SERVICESPECIALISTS II
PARKS SERVICESPECIALISTS I
PT EVENTATTENDANTS
COMMUNITY BUILDING
RECREATION
MANAGER
PARKS SERVICE
SUPERVISOR
SEASONAL CAMPCOUNSELORS
PT PARKATTENDANTS
City of Longwood 139 FY 2025-2026 Proposed Budget
LEISURE SERVICES DEPARTMENT
The Leisure Services Department promotes public
welfare by fostering a vibrant and livable community,
achieving economic, social, and environmental
sustainability through parks and recreation activities for
the residents and visitors of the City of Longwood. The
department includes a Parks Division, which maintains
the grounds and landscaping within city parks and at city
facilities. This division also provides personnel to support
special events. The Recreation Division consists of
administrative staff responsible for planning and
implementing programs and special events, managing
grants, and overseeing the maintenance of the
Longwood Community Building and Reiter Park. Additionally, the Leisure Services Department
manages the Special Assessment Program.
FY 2025-2026 GOALS & OBJECTIVES
Goal: To promote public welfare by providing a vibrant and livable community that achieves
economic, social, and environmental sustainability through parks and recreation activities for
the residents and visitors of the City of Longwood.
Objectives:
Longwood Leisure Services’ mission of exhibiting a standard of excellence and commitment
to citizens and visitors through first-rate experiences at our parks and events continues.
Whether attending the weekly Farmers Market, enjoying one of our larger marquee events,
sending children to the summer camp program, or visiting the Candyland Sports Complex to
ride the BMX pump track, play pickleball, or watch a baseball game—Longwood offers
something for everyone.
The department will continue working to make the skate park and pump track a top
destination not only in the region but throughout Florida. With the approval of a FRDAP
grant from the Florida Department of Environmental Protection (FDEP), funding has been
secured to renovate the skate park with newer, more durable obstacles for both skaters and
bikers. Staff will collaborate with local skate and bike professionals to ensure the updates
reflect the community’s interests and needs.
A major, ongoing goal of the department is to renovate pocket parks using grant funding.
This continues with the full renovation of Sandalwood Park’s basketball court and the
replacement of its playground equipment.
With significant impact fees designated for parks and recreation, the department is
considering various projects to meet the growing needs of the community. These include
new equipment, facility additions, and other enhancements that support the increasing
popularity of Longwood Parks and Recreation.
City of Longwood 140 FY 2025-2026 Proposed Budget
One exciting goal is to bring back a haunted house to Longwood, something the city has
gone without for several years due to fire and safety code restrictions. We are looking
forward to a new partnership that will bring a full-fledged haunted house to Reiter Park. This
year will serve as a trial run, with hopes of re-establishing it as an annual tradition.
As in previous years, the department will continue working with the Community & Media
Relations Manager to promote events and secure sponsorships. Support from community
organizations and internal staff from other departments will also play a key role in raising
awareness for City special events, programs, parks, and facility rentals.
FY 2024-2025 HIGHLIGHTS
The department continues to build on new events while also planning for additional ones
through partnerships. The number of concerts in the park has remained steady, with all
concerts being free to the public. Including recurring events, there are over 110 events
throughout the year. With the rising volume of patrons in attendance and the growing
notoriety of certain events, the department has received an uptick in positive recognition
both regionally and nationally. The Sunshine Artists magazine ranked Longwood’s annual
Arts and Crafts Festival #16 nationwide for classic and contemporary art shows, up five
spots from last year! No other municipality in the county offers more city events than
Longwood.
Leisure Services applied for and was officially awarded two $50,000 FRDAP grants from the
state DEP. One grant will assist in renovating the Sandalwood Park basketball court and
improving existing playground features at Sandalwood. The other FRDAP grant will fund
upgrades at the Candyland Skate Park and other areas within Candyland, with the ultimate
goal being to replace the existing modular skate equipment with concrete. The state projects
that the city will receive the letter of commencement for both projects in winter 2025.
Additionally, the department plans to apply for another $50,000 FRDAP grant to address
various needs at Reiter Park, one of the city’s busiest parks.
Through the Parks and Recreation Advisory Board project fund, two beautiful fountains
were installed in the pond at Reiter Park. These fountains help prevent algae growth
through aeration and water flow, and their LED lights create a stunning display in the
evening hours.
In collaboration with the Community Development Department, Dix Hite, Inc., and the
Florida Wildflower Foundation, Leisure Services initiated a complete overhaul of the Florida-
friendly native landscape in front of the Community Development Department. This project
aimed to plant low-maintenance, Florida-friendly materials that support local butterfly
populations. All materials were supplied at no charge by the Florida Wildflower Foundation.
Leisure Services is also working with the Public Works Department to revamp the landscape
along the SR 434 medians west of Palm Springs Drive.
Revenue generated from community building rentals surpassed the previous fiscal year's
record-breaking numbers. Pavilion rentals also showed strong demand, indicating that the
community’s desire to utilize Longwood’s facilities is alive and well! The amount of event
sponsorship has steadily increased, following trends from previous years. Securing
sponsorship funds to help offset event costs has been a key focus of the department.
City of Longwood 141 FY 2025-2026 Proposed Budget
Thanks to capital improvement planning (CIP), Leisure Services was able to have the entire
Longwood Community Building repainted for a fraction of the cost it would take to replace
the aluminum siding on the entire building and the carriage house. Additionally, the large
expanse of the brick entryway and seating pad in front of the Community Building was
replaced with new brick due to wear and tear from 22 years of foot traffic.
Performance Measures and Benchmarking
Activity Actual
2022-2023
Actual
2023-2024
Expected
2024-2025
Proposed
2025-2026
Community Building
Rental 143,612 171,788 172,500 173,500
Farmer's Market
Revenue 3,760 3,760 3,950 3,950
Number of Events
Offered (including
reoccurring events)
112 112 112 112
Grant Funding
Received 0 50,000 50,000 100,000
Summer Camp
Revenue 44,350 46,965 47,000 47,500
City of Longwood 142 FY 2025-2026 Proposed Budget
SUMMARY
Authorized Positions
2024 2025 2025 2026
ACTUAL BUDGET ESTIMATE BUDGET
Leisure Services Director 1 1 1 1
Recreation Manager 1 1 1 1
Parks Services Supervisor 1 1 1 1
Admin. Asst/Community Bldg
Coordinator
1 1 1 1
Event Attendant PT (3)1.5 1.5 1.5 1.5
Park Attendant PT (3)1.5 1.5 1.5 1.5
Parks Service Specialist I*4 4 4 4
Parks Service Specialist II 1 1 1 1
Parks Service Specialist III 1 1 1 1
TOTAL 13 13 13 13
Personnel Expenses 774,153 818,108 613,493 890,107
Operating Expenses 540,319 619,692 534,823 539,878
Debt Services 392,399 392,303 415,726 395,000
TOTAL 1,706,871 1,830,103 1,564,042 1,824,985
Funding Source
2024 2025 2025 2026
ACTUAL BUDGET ESTIMATE BUDGET
General Fund 1,706,871 1,830,103 1,564,042 1,824,985
* Unfunded (1) position
City of Longwood 143 FY 2025-2026 Proposed Budget
Salaries
33.2%
Operating
29.6%
Debt
21.6%
Benefits
15.6%
FY 2026 EXPENDITURE BY CATEGORY
When comparing the adopted budget for FY2025 of $1,830,103 with the proposed budget for
FY2026 of $1,824,985, there is a decrease of $5,118. Leisure Services maintained their FTE level
from 2025.
BUDGET TO BUDGET VARIANCE
City of Longwood 144 FY 2025-2026 Proposed Budget
LINE ITEM DETAIL
2024 2025 2025 2026
Actual Budget Estimate Budget
545,200 565,670 458,592 606,263
54,684 43,000 247 43,000
44,091 46,465 34,033 49,570
43,283 55,494 45,859 58,735
86,895 107,424 74,762 116,520
001-3210-572-1200 Regular Salaries and Wages
001-3210-572-1400 Overtime
001-3210-572-2100 F.I.C.A.
001-3210-572-2200 Retirement Contribution
001-3210-572-2300 Life and Health Insurance
001-3210-572-2400 Workers Compensation - 55 - 16,019
774,153 818,108 613,493 890,107
13,240 6,500 5,505 6,500
78,731 75,189 78,000 79,654
1,775 1,900 1,900 1,900
6,793 9,159 9,159 10,859
121,681 160,200 99,109 130,400
30,739 36,699 36,699 42,520
104,535 127,650 129,150 92,650
8,965 10,000 10,000 10,000
2,485 1,075 1,075 1,075
10,000 10,000 10,000 10,000
- 1,000 1,000 1,000
573 1,000 1,000 1,000
136,849 152,620 126,526 127,620
12,566 12,600 11,600 12,600
10,823 13,000 13,000 11,000
001-3210-572-3100 Professional Services
001-3210-572-3400 Other Contractual Services
001-3210-572-4020 Employee Development
001-3210-572-4100 Communications
001-3210-572-4300 Utility Services
001-3210-572-4400 Rentals & Leases
001-3210-572-4600 Repair and Maintenance
001-3210-572-4610 Repair and Maintenance - Vehicles
001-3210-572-4700 Printing and Binding
001-3210-572-4800 Community Relations
001-3210-572-4900 Other Charges & Obligations
001-3210-572-5100 Office Supplies
001-3210-572-5200 Operating Supplies
001-3210-572-5210 Program Supplies
001-3210-572-5240 Fuel/Dielsel/Lubricant
001-3210-572-5400 Books, Pubs, Subs & Memberships 565 1,100 1,100 1,100
Subtotal Operating 540,319 619,692 534,823 539,878
001-3210-572-6400 Capital Equipment -- --
Subtotal Capital -- --
312,721 314,042 336,048 330,000001-3210-572-7100 Principal
001-3210-572-7200 Interest 79,678 78,261 79,678 65,000
Subtotal Debt Service 392,399 392,303 415,726 395,000
1,706,871 1,830,103 1,564,042 1,824,985TOTAL LEISURE SERVICES
Subtotal Personnel Services
Account Number Account Title
City of Longwood 145 FY 2025-2026 Proposed Budget
Public
Works
City of Longwood 146 FY 2025-2026 Proposed Budget
DIRECTOR
PUBLIC WORKS
DEPARTMENT
Shad Smith
STREETS
STREETS &STORMWATER
SUPERVISOR
GIS ANALYST
SENIORADMINISTRATIVEASSITANT
ADMINISTRATIVE
OFFICE MANAGER
STORMWATER PUBLIC UTILITIES
DEPUTY
DIRECTOR
ENGINEER
UTILITIES DIVISION MANAGER
MAINTENANCESPECIALIST III
MAINTENANCESPECIALIST II
MAINTENANCESPECIALIST I
SPECIAL ASSESSMENT &CEMETERYMAINTENANCECOODINATOR
UTILITIES FIELDSUPERVISORWATER PLANTOPERATOR
FIRE HYDRANTTECHNICIAN
BACKFLOWPROGRAMCOORDINATOR
LIFT STATIONOPERATOR
MAINTENANCESPECIALIST II
MAINTENANCESPECIALIST III
MAINTENANCESPECIALIST I
UTILITY LOCATOR
LEAD WATERPLANTOPERATOR
ENGINEERPROJECT MGR
City of Longwood 147 FY 2025-2026 Proposed Budget
Complete the Pavement Management Program for the 64-centerline-mile street network.
Redesign, rebid, and complete the Ronald Reagan Complete Streets hardscape and
landscape project.
Resurface 2 miles of local city streets.
Reconstruct the pavement section of W. Maine Ave.
Construct a sidewalk on S. Grant from Pinta Place to Dog Track Road.
Complete traffic calming measures on W. Bay Ave and Wilma St.
PUBLIC WORKS / STREETS DEPARTMENT
Public Works plays a crucial role in the overall City
operation, particularly in terms of budget, customer
service, employees, projects, and essential functions.
The Streets and Engineering Division efficiently
manages the City’s roadways, sidewalks, bicycle
lanes, and public rights-of-way within the allotted
financial and labor resources. Additionally, they
maintain sidewalks, lighting, and landscaping trees
along SR 434 and US 17-92 within the City limits. They
are also responsible for city maintenance tasks such
as tree trimming, street signage, pavement markings, and street lighting. Staff also collects trash and debris from all city, county, and state roads,
including dead animals and tree branches. They also oversee the statewide mowing contract.
FY 2025-2026 GOALS & OBJECTIVES
Goal: Use innovative ideas and processes to enhance maintenance programs, plans, and
strategies, ensuring that City resources and personnel are trained and equipped to perform at
their highest level of efficiency and productivity.
Objectives:
City of Longwood 148 FY 2025-2026 Proposed Budget
FY 2024-2025 HIGHLIGHTS
Seminole county voters Passage of the next Generation of 1 cent sales tax.
Complete the design phase for the East Church Complete Street project started in FY 2023-
2024.
Complete the design phase for the West Warren Avenue Complete Streets project started in
FY 2023-2024.
Construction of Sidewalk on 12th Street, Florida Ave, Palmetto, N. Milwee. Also, complete
the construction of the South Longwood Phase II sidewalk project. Construct Sidewalk
connections at Marin Ave and Tiberon Cove.
Complete the South Pedestrian Corridor Project which is a partnership with Metroplan
Orlando and FDOT .
Re-landscape SR 434 from Roberts Rd to Rangeline Road.
Perform pavement rehabilitation for approximately 2 miles of roadway in the city.
Obtained CDBG grant from Seminole county for the construction of Sidewalks on Orange
Ave.
City of Longwood 149 FY 2025-2026 Proposed Budget
SUMMARY
Authorized Positions
2024 2025 2025 2026
ACTUAL BUDGET ESTIMATE BUDGET
Public Works Director 0.5 0.5 0.5 0.5
Deputy PW Director 0 0 1 1
Streets & Stormwater Division Manager 1 1 0 0
PW Maintenance Specialist I 5 5 4 4
PW Maintenance Specialist II 3 3 3 3
PW Maintenance Specialist III 0 0 2 2
PW Crew Leader 2 2 0 0
Sr Administrative Assistant 0 1 1 1
Streets/Stormwater Supervisor 0 0 1 1
PW Administrative Office Manager 1 1 1 1
Cemetery Attendant/SA Liaison 1 1 1 1
TOTAL 13.5 14.5 14.5 14.5
Personnel Expenses 741,027 809,116 825,840 813,131
Operating Expenses 740,693 1,132,648 1,177,798 1,246,195
Capital Expense ----
TOTAL 1,481,719 1,941,764 2,003,638 2,059,326
Funding Source
2024 2025 2025 2026
ACTUAL BUDGET ESTIMATE BUDGET
General Fund 1,481,719 1,941,764 2,003,638 2,059,326
City of Longwood 150 FY 2025-2026 Proposed Budget
When comparing the adopted budget for FY2025 of $1,941,764 with the proposed budget for
FY2026 of $2,059,326, there is an increase of $117,562. This increase is primarily attributed to
higher costs in utilities, repairs and maintenance, and contracted expenses for mowing, due to
new contracts and additional areas. The Public Works-Streets Division maintained the same FTE
level from FY2025.
BUDGET TO BUDGET VARIANCE
FY 2026 EXPENDITURE BY CATEGORY
Operating
60.5%
Salaries
24.6%
Benefits
14.9%
City of Longwood 151 FY 2025-2026 Proposed Budget
LINE ITEM DETAIL
2024 2025 2025 2026
Actual Budget Estimate Budget
493,893 519,718 522,413 506,431
54,216 55,000 71,754 55,000
43,560 46,331 47,510 45,254
54,014 63,795 57,866 63,443
95,344 124,232 126,297 114,895
001-3520-541-1200 Regular Salaries and Wages
001-3520-541-1400 Overtime
001-3520-541-2100 F.I.C.A.
001-3520-541-2200 Retirement Contribution
001-3520-541-2300 Life and Health Insurance
001-3520-541-2400 Workers Compensation - 40 - 28,108
741,027 809,116 825,840 813,131
3,317 46,000 40,000 45,000
182,172 456,393 545,000 558,050
132 550 521 550
4,851 7,500 8,318 8,570
8,553 9,500 7,752 10,080
100 500
327,379
- 100
347,400 326,009 356,900
3,000 2,500
33,066 37,665 38,400
54,927 62,960 68,550
29,226
- 3,500
34,000
75,100
32,000 39,000 33,500
280 500 500 1,000
6 100 100 200
710 725 690 725
54,287 51,800 52,000 56,250
7,998 11,050 10,300 11,315
22,466 37,000 27,502 34,000
9,686 16,500 14,000 17,900
001-3520-541-3100 Professional Services
001-3520-541-3400 Other Contractual Services
001-3520-541-4010 Travel and Per Diem
001-3520-541-4020 Employee Development
001-3520-541-4100 Communications
001-3520-541-4200 Postage
001-3520-541-4300 Utility Services
001-3520-541-4400 Rentals & Leases
001-3520-541-4401 Rentals & Leases - Vehicles
001-3520-541-4600 Repair and Maintenance
001-3520-541-4610 Repair and Maintenance - Vehicles
001-3520-541-4700 Printing and Binding
001-3520-541-4900 Other Charges & Obligations
001-3520-541-5100 Office Supplies
001-3520-541-5200 Operating Supplies
001-3520-541-5230 Safety Supplies
001-3520-541-5240 Fuel/Diesel/Lubricants
001-3520-541-5300 Road Materials and Supplies
001-3520-541-5400 Books, Pubs, Subs & Memberships 1,637 2,930 2,380 2,205
Subtotal Operating 740,693 1,132,648 1,177,798 1,246,195
001-3520-541-6400 Capital Equipment -- --
Subtotal Capital -- --
1,481,719 1,941,764 2,003,638 2,059,326
Subtotal Personnel Services
TOTAL STREETS
Account Number Account Title
City of Longwood 152 FY 2025-2026 Proposed Budget
Special
Revenue
Funds
City of Longwood 153 FY 2025-2026 Proposed Budget
REVENUE & EXPENDITURES SUMMARY
Building &
Inspection
Police
Education
Special Law
Enforcement
ARPA
Fund
Special
Assessment
Parks &
Events COPS
Revenues:
Licenses and
Permits 383,000 ------
Intergovernmental -------
Charges for
Services -----106,105 -
Fines and
Forfeitures -8,000 50,000 ----
Miscellaneous 22,000 50 3,000 -103,912 1,100 -
Total Revenues:405,000 8,050 53,000 0 103,912 107,205 -
Transfer In:380000 ----15,000 10,000
Fund
Balances/Reserves
/ Net Assets
0 15,222 373,093 143,022 95,050 --
Total Revenues,
Transfers and
Fund Balance
785,000 23,272 426,093 143,022 198,962 122,205 10,000
REVENUES
City of Longwood 154 FY 2025-2026 Proposed Budget
REVENUE & EXPENDITURES SUMMARY
CERT
Police
Impact
Fees
Fire Impact
Fees
Recreation
Impact
Fees
PW-
Admin
Impact
Fees
Stormwater
Fund Total
Revenues:
Licenses and
Permits -1,300 28 3,200 833 -388,361
Intergovernmental -------
Charges for
Services -----742,745 848,850
Fines and
Forfeitures ------58,000
Miscellaneous --300 100 -2,000 132,462
Total Revenues:-1,300 328 3,300 833 744,745 1,427,673
Transfer In:------405,000
Fund Balances/
Reserves/ Net
Assets
6,280 106,434 279,802 220,399 3,615 715,767 1,958,684
Total Revenues,
Transfers and
Fund Balance
6,280 107,734 280,130 223,699 4,448 1,460,512 3,791,357
REVENUES
City of Longwood 155 FY 2025-2026 Proposed Budget
REVENUE & EXPENDITURES SUMMARY
Building &
Inspection
Police
Education
Special
Law Enf.ARPA Fund Special
Assessment
Parks &
Events COPS
Expenditures:
Public Safety 778,995 5,000 130,600 ---10,000
Transportation ----177,987 --
Culture &
Recreation -----122,142 -
Debt Service 3,977 ------
Other Uses ----13,189 --
Total
Expenditures:782,972 5,000 130,600 -191,176 122,142 10,000
Transfer Out:-------
Fund Balances/
Reserves/ Net
Assets
2,028 18,272 295,493 143,022 7,786 63 -
Total
Appropriations
and Reserves
785,000 23,272 426,093 143,022 198,962 122,205 10,000
EXPENDITURES
City of Longwood 156 FY 2025-2026 Proposed Budget
REVENUE & EXPENDITURES SUMMARY
CERT
Police
Impact
Fees
Fire
Impact
Fees
Recreation
Impact
Fees
PW-Admin
Impact
Fees
Stormwater
Fund Total
Expenditures:
Public Safety 4,500 -----929,095
Transportation -----996,285 1,174,272
Culture &
Recreation ------122,142
Debt Service -----29,100 33,077
Other Uses ------13,189
Total
Expenditures:4,500 ----1,025,385 2,271,775
Transfer Out:-----25,000 25,000
Fund
Balances/Reserve
s/Net Assets
1,780 107,734 280,130 223,699 4,448 410,127 1,494,582
Total
Appropriations
and Reserves
6,280 107,734 280,130 223,699 4,448 1,460,512 3,791,357
EXPENDITURES
City of Longwood 157 FY 2025-2026 Proposed Budget
BUILDING & INSPECTION FUND
The Building Division is responsible for the permitting
and inspection of all construction activities
throughout the city. The Building Division coordinates
with Planning, Public Works, the Fire Marshal, and
Code Enforcement to assist in the enforcement of
compliance with city ordinances, the fire prevention
code, and applicable fair housing requirements.
FY 2025-2026 GOALS &
OBJECTIVES
Goal: To organize the services necessary for implementing the functions managed under the
jurisdiction of the Building Division, ensuring that all construction within the City conforms to
applicable state and local codes. The goal is to improve the image, reputation, and
attractiveness of the City to both current and potential residents.
Objectives:
Maintain a high level of service delivery while transitioning to a hybrid contract-staff
inspection model and Building Official schedule.
FY 2024-2025 HIGHLIGHTS
Continued the implementation and increase the utilization of the SmartGov permitting
software.
Performance Measures and Benchmarking
Activity Actual
2022-2023
Actual
2023-2024
Expected
2024-2025
Proposed
2025-2026
Permits Processed 2,034 1,578 1,200 1,500
Inspections
Completed 5,409 4,722 4,000 4,500
City of Longwood 158 FY 2025-2026 Proposed Budget
Authorized Positions
2024 2025 2025 2026
ACTUAL BUDGET ESTIMATE BUDGET
Building Official 1 1 1 1
Building Inspector 1 1 1 1
Plans Examiner/Inspector 1 1 1 1
Permit Clerk 2 2 2 2
Records Clerk Part-Time 0.5 0 0 0
TOTAL 5.5 5 5 5
SUMMARY
City of Longwood 159 FY 2025-2026 Proposed Budget
SPECIAL REVENUE FUND
2024 2025 2025 2026
ACTUAL BUDGET ESTIMATE BUDGET
FUND BALANCE, OCTOBER 1 -21,340 244,055 104,994 -
Revenues:
102-0000-322-0000 Building
Permits 774,268 800,000 300,000 333,000
102-0000-322-3000 Re-Inspections 16,025 30,000 15,000 15,000
102-0000-322-4000 Plan Review 248,204 100,000 45,000 35,000
102-0000-361-1000 Interest
Earnings 1,274 2,500 2,000 2,000
102-0000-369-0000 Miscellaneous
Revenue 52,659 45,000 20,000 20,000
102-0000-381-2000 Interfund
Transfer --584,969 380,000
Total Revenues 1,092,431 977,500 966,969 785,000
Total Revenues and Fund Balance 1,071,091 1,221,555 1,071,963 785,000
Expenditures:
Personnel Services 588,175 609,896 551,780 625,250
Operating Expenses 100,879 171,802 214,511 153,745
Capital Expenses -100,000 --
Other Expenses 277,043 305,590 305,671 3,977
Total Expenditures 966,097 1,187,288 1,071,962 782,972
FUND BALANCE, SEPTEMBER 30 104,994 34,267 1 2,028
City of Longwood 160 FY 2025-2026 Proposed Budget
BUDGET TO BUDGET VARIANCE
When comparing the adopted budget for FY2025 of $1,187,288 with proposed budget for
FY2026 of $782,972 there is a decrease of $404,316. This decrease is primarily associated with
a decrease in capital expenses. The Building Division maintained the level of FTE of 2025.
LINE ITEM DETAIL
2024 2025 2025 2026
ACTUAL BUDGET ESTIMATE BUDGET
458,520 464,592 418,622 465,198
618 1,725
34,025 31,294 35,738
45,592 41,862 46,549
50,037
- 1,775
35,565
46,818
61,105 59,343 66,127
Regular Salaries and Wages
Overtime
F.I.C.A.
Retirement Contribution
Life and Health Insurance
Workers Compensation - 41 41 9,913
588,175 609,896 551,780 625,250
4,340 17,000 17,000 17,000
20,753 65,000 121,362 43,000
8,797 3,000 2,500 3,000
2,386 4,000 3,500 4,000
29 100 100 100
12,270 7,732 7,732 13,000
- 1,500 5,000
4,412 1,240 2,500
486 300 500
304
5,000
1,800
1,000
2,500 2,500 2,500
39,607 54,325 46,663 52,800
5,344 6,500 6,500 6,500
Professional Services
Other Contractual Services
Employee Development
Communications
Postage
Rental & Leases
Repairs and Maintenance
Repairs and Maintenance - Vehicles
Printing and Binding
Office Supplies
Operating Supplies
Fuel/Diesel/Lubricants
Books, Pubs, Subs & Memberships 2,151 3,845 3,614 3,845
100,879 171,802 214,511 153,745
Capital Equipment -100,000 --
- 100,000 --
3,697 3,697 3,697 3,697
395 314 395 280
Personnel Services:
102-2900-524-1200
102-2900-524-1400
102-2900-524-2100
102-2900-524-2200
102-2900-524-2300
102-2900-524-2400
Operating Expenses:
102-2900-524-3100
102-2900-524-3400
102-2900-524-4020
102-2900-524-4100
102-2900-524-4200
102-2900-524-4400
102-2900-524-4600
102-2900-524-4610
102-2900-524-4700
102-2900-524-5100
102-2900-524-5200
102-2900-524-5240
102-2900-524-5400
Capital Expenses:
102-2900-524-6400
Other Expenses:
102-2900-524-7100
102-2900-524-7200
102-2900-524-9300
Principal
Interest
Administrative Transfer 272,952 301,579 301,579 -
277,043 305,590 305,671 3,977
966,097 1,187,288 1,071,962 782,972
Subtotal Personnel Services
Subtotal Other Expenses
TOTAL EXPENDITURES - BUILDING FUND
Subtotal Operating Expenses
Subtotal Capital Expenses
City of Longwood 161 FY 2025-2026 Proposed Budget
Goal: To ensure the health, safety, and welfare of residents through regular maintenance
programs that guarantee the proper functioning of drainage systems and facilities.
Objectives:
Complete the Annual Pipe Lining Maintenance.
Finish construction of Phase II of the Bennett Road Stormwater Improvements project,
utilizing the EDA grant funds received in FY 2023/2024.
Complete repairs to the Raven Avenue outfall, utilizing NRCS grant funds.
Finalize the design of the W. Warren Public Facility Drainage Project using FEMA and HUD
funds.
Complete the construction of the Rock Lake Emergency Outfall.
STORMWATER MANAGEMENT
The Public Works Stormwater Divison ensures the
city remains compliant with annual stormwater
regulations set by the Environmental Protection
Agency (EPA) and the National Pollutant Discharge
Elimination System (NPDES) permit for stormwater
discharge from the Municipal Separate Storm Sewer
System (MS4). They work alongside property owners
to improve and clean various lakes and ponds,
restoring stormwater capacity. Additionally, the
division provided storm event information and
preparedness to the community, continuously
FY 2025-2026 GOALS & OBJECTIVES
FY 2024-2025 HIGHLIGHTS
clearing and maintaining storm drains, monitoring lake levels, and participating in the
implementation of a countywide sandbag operation program.
Performed pipe lining of 18" pipe under S. Grant, multiple pipes under Wildmere Ave,
Hanging Vine Pt., and into the Wildmere subdivision leading to the lake.
Completed pipe lining and cleaning of pipes under Sandalwood Park, and re-established
drainage structures.
Submitted the Community Rating System (CRS) application, which is pending acceptance
into the CRS program, potentially providing citywide flood insurance discounts.
Completed repairs using FEMA ER funding for the Lake Ave. and Oak St. drainage systems.
City of Longwood 162 FY 2025-2026 Proposed Budget
Performance Measures and Benchmarking
Activity Actual
2022-2023
Actual
2023-2024
Expected
2024-2025
Proposed
2025-2026
Design Plan
Requirements 24 21 15 15
Inspect Major Outfalls 32 32 32 32
Inspect Baffle Boxes 16 16 16 16
Inspect S-W Lift Station
Pumps 14 8 8 8
Inspect Exfiltration
Trenches 1685 1685 1685 1685
Re-establish Ditch Lines
to Original Flow (LF)500'2000 500 500
City Wide Street
Sweeping 5 6 7 7
City of Longwood 163 FY 2025-2026 Proposed Budget
SPECIAL REVENUE FUND
2024 2025 2025 2026
ACTUAL BUDGET ESTIMATE BUDGET
298,756 569,077 551,283 715,767FUND BALANCE, OCTOBER 1
Revenues:
742,004 765,047 730,325 740,000
--
117,157 -
- 500
--
-- --
2,745 2,745 2,745 2,745
4,644 601 1,500 2,000
-- --
-- --
Stormwater Utility/Service Charges
Stormwater Utility/Inspection Fees
Federal Grant/FEMA PA
Federal Grant/FEMA HMGP
Service Charges/Monterrey Pond
Interest Earnings
Sale of Equipment
Miscellaneous Revenue
Transfer In -- --
749,393 768,893 851,727 744,745
1,048,149 1,337,970 1,403,010 1,460,512
141,580 207,143 211,306 293,735
255,200 362,340 362,340 402,550
71,401 708,500 60,000 300,000
28,685 53,597 53,597 54,100
496,866 1,331,580 687,243 1,050,385
FUND BALANCE, SEPTEMBER 30 551,283 6,389 715,767 410,127
Total Expenditures
406-0000-329-1250
406-0000-329-1260
406-0000-331-1000
406-0000-331-2000
406-0000-343-9000
406-0000-361-1000
406-0000-364-4000
406-0000-369-0000
406-0000-382-1000
Expenditures:
Personnel Expenses
Operating Expenses
Capital Expenses
Other Expenses
Total Revenues
Total Revenues and Fund Balance
City of Longwood 164 FY 2025-2026 Proposed Budget
LINE ITEM DETAIL
2024 2025 2025 2026
ACTUAL BUDGET ESTIMATE BUDGET
105,928 143,970 153,410 198,759
21 3,000 1,117 -
7,701 12,342 11,322 16,993
10,593 16,960 15,341 23,646
17,338 30,860 30,105 45,653
Regular Salaries and Wages
Overtime
F.I.C.A.
Retirement Contribution
Life and Health Insurance
Workers Compensation - 10 11 8,684
141,580 207,143 211,306 293,735
Personnel Expenses
406-3520-541-1200
406-3520-541-1400
406-3520-541-2100
406-3520-541-2200
406-3520-541-2300
406-3520-541-2400
Operating Expenses
41,462 55,000 55,000 62,000
99,579 144,800 144,800 175,700
- 250 250
2,030 4,050 4,050
1,481 1,900 3,200
15,509 21,760 24,370
6,803 4,800 -
52,275 75,000 83,000
4,513 10,000 10,000
807 1,000 2,000
5,034 5,300 7,000
17,449 29,500 23,000
6,928
250
4,050
1,900
21,760
4,800
75,000
10,000
1,000
5,300
29,500
8,000 8,000 7,000
406-3520-541-3100
406-3520-541-3400
406-3520-541-4010
406-3520-541-4020
406-3520-541-4100
406-3520-541-4300
406-3520-541-4401
406-3520-541-4600
406-3520-541-4610
406-3520-541-4700
406-3520-541-4900
406-3520-541-5200
406-3520-541-5240
406-3520-541-5400
Professional Services
Other Contractual Services
Travel & Per Diem
Employee Development
Communication
Utility Services
Rentals and Leases - Vehicles
Repair and Maintenance
Repair and Maintenance-Vehicles
Printing and Binding
Other Charges & Obligations
Operating Supplies
Fuel/Diesel/Lubricants
Books, Pubs, Subs & Memberships 1,330 980 980 980
255,200 362,340 362,340 402,550
-- - 30,000
-- --
-- --
-- - 200,000
-- - 50,000
13,581 135,000 - 50,000
-- - 50,000
-- - 100,000
57,820 85,000 60,000 -
- -
CIP-Rock Lake Outfall
CIP-Wayman Ave-E Church E Warran
CIP-Orange Avenue-Credo to Highland
CIP-Update to SW Master Plan
CIP-Bennett Drive/UPS Pond
CIP-Master Plan Update
CIP-E. Lake and Oak Control
CIP-Pipe Lining
CIP-Lake Jane Intake & Oak St. Lake Ave.
CIP-Raven Avenue Outfall
Capital Equipment
- 200,000
- 38,500 - 70,000
71,401 708,500 60,000 300,000
Capital Expenses
406-3520-541-6304
406-3520-541-6305
406-3520-541-6308
406-3520-541-6309
406-3520-541-6312
406-3520-541-6313
406-3520-541-6314
406-3520-541-6315
406-3520-541-6316
406-3520-541-6318
406-3520-541-6400
Other Expenses
25,416 25,949 25,949 27,000
3,269 2,648 2,648 2,100
406-3520-541-7100
406-3520-541-7200
406-3520-541-9300
Principal
Interest
Administrative Transfer - 25,000 25,000 25,000
28,685 53,597 53,597 54,100
496,866 1,331,580 687,243 1,050,385
Subtotal Other Expenses
TOTAL EXPENDITURES - STORMWATER
Subtotal Personnel Expenses
Subtotal Operating Expenses
Subtotal Capital Expenses
City of Longwood 165 FY 2025-2026 Proposed Budget
Operating
40.3%
Capital
22.1%
Salaries
21.5%
Benefits
10.3%
Other
5.8%
FY 2026 EXPENDITURE BY CATEGORY
City of Longwood 166 FY 2025-2026 Proposed Budget
POLICE EDUCATION2024 2025 2025 2026
ACTUAL BUDGET ESTIMATE BUDGET
5,372 9,902 10,692 15,222FUND BALANCE, OCTOBER 1
Revenues:
8,745 8,700 8,000 8,000116-0000-351-3000
116-0000-361-1000
Law Enforcement Education
Interest Earnings 75 30 30 50
8,820 8,730 8,030 8,050
14,192 18,632 18,722 23,272
Expenditures:
3,500 3,500 3,500 5,000116-2600-521-4020
116-2600-521-6400
Employee Development
Equipment -- --
3,500 3,500 3,500 5,000
10,692 15,132 15,222 18,272Fund Balance, September 30
Total Revenues and Fund Balance
Total Expenditures
Total Revenues
SPECIAL LAW ENFORCEMENT
2024 2025 2025 2026
ACTUAL BUDGET ESTIMATE BUDGET
385,204 406,603 425,993 373,093
FUND BALANCE, OCTOBER 1(Justice)
FUND BALANCE, OCTOBER 1
Revenues:
23,961 15,000 22,000 25,000
35,786 25,000 2,500 25,000
388 2,300 500 500
117-0000-351-2000
117-0000-351-2010
117-0000-361-1000
117-0000-361-1020
Confiscated Property (State)
Confiscated Property (Federal)
Interest Earnings
Interest/Treasury 4,463 1,900 2,000 2,500
64,598 44,200 27,000 53,000
449,802 450,803 452,993 426,093
Expenditures:
-- --
11,943 20,000 20,000 85,000
11,866 15,500 59,900 45,600
117-2600-521-4020
117-2600-521-4900
117-2600-521-4901
117-2600-521-6400
Employee Development
Other Charges & Obligations (State)
Other Charges & Obligations (Federal)
Capital Equipment -- --
23,809 35,500 79,900 130,600
425,993 415,303 373,093 295,493Fund Balance, September 30
Total Revenues
Total Revenues and Fund Balance
Total Expenditures
City of Longwood 167 FY 2025-2026 Proposed Budget
ARPA
2024 2025 2025 2026
ACTUAL BUDGET ESTIMATE BUDGET
67,392 102,392 108,022 143,022
FUND BALANCE, OCTOBER 1(Justice)
FUND BALANCE, OCTOBER 1
Revenues:
4,609,336 759,120 759,120 -Financial Assistance/Federal Source
Interest Earnings 40,630 - 35,000 -
4,649,966 759,120 794,120 -
4,717,358 861,512 902,142 143,022
110,336 -- -
- -- -
- -- -
Other Charges & Obligation
Solid Waste Disposal
Professional Services
Communications -- --
110,336 -- -
Fire Station #17 - 99,000 --
- 99,000 --
120-0000-332-0000
120-0000-361-1000
Operating Expenses:
120-1400-512-4900
120-1615-534-4310
120-1640-513-3100
120-1640-513-4100
Capital Expenses:
120-2800-522-6302
Other Expenses:
120-1600-513-9300 Administrative Transfer 4,499,000 759,120 759,120 -
4,499,000 759,120 759,120 -
4,609,336 858,120 759,120 -
Total Revenues
Total Revenues and Fund Balance
Subtotal Other Expenses
Subtotal Operating Expenses
Subtotal Capital Expenses
Total Expenditures
City of Longwood 168 FY 2025-2026 Proposed Budget
SPECIAL ASSESSMENTS
2024 2025 2025 2026
ACTUAL BUDGET ESTIMATE BUDGET
FUND BALANCE, OCTOBER 1 76,996 94,321 131,410 95,050
Revenues:
-- --
17,766 18,502 18,502 18,502
11,664 12,116 12,116 12,116
5,028 5,364 5,364 5,364
11,298 11,573 11,573 11,573
4,055 4,200 4,200 4,200
13,520 14,043 14,043 14,043
21,460 22,653 22,653 22,653
13,943 14,461 14,461 14,461
130-0000-325-1000
130-0000-325-1002
130-0000-325-1003
130-0000-325-1004
130-0000-325-1005
130-0000-325-1006
130-0000-325-1007
130-0000-325-1008
130-0000-325-1009
130-0000-361-1000
Special Assessment
Longwood Groves
Markham Hills
Golden Grooves
Sleepy Hollow
Longwood Hills
Barrington
Shadow Hills
Tiberon Cove
Interest Earnings 5,799 1,000 1,000 1,000
104,534 103,912 103,912 103,912
181,530 198,233 235,322 198,962
Expenditures:
50,119 182,099 127,083 177,987
-13,189 13,189 13,189
50,119 195,288 140,272 191,176
131,410 2,945 95,050 7,786
Total Expenditures
Fund Balance, September 30
Operating Expenses
Other Expenses
Total Revenues and Fund Balance
Total Revenues
City of Longwood 169 FY 2025-2026 Proposed Budget
SPECIAL ASSESSMENTS
2024 2025 2025 2026
ACTUAL BUDGET ESTIMATE BUDGET
Operating Expenses:
130-3520-541-3102 Longwood Groves - Professional Svcs 820 936 936 936
775 896 896 896
803 854 775 854
816 897 897 897
773 790 790 790
830 912 912 912
858 958 958 958
820 913 913 913
7,487 12,070 14,618 16,370
2,135 23,850 17,310 23,850
2,124 5,664 4,348 4,944
2,405 16,617 12,675 12,832
1,700 600 2,750 2,000
3,310 27,980 24,460 30,180
5,070 29,529 23,645 22,600
4,713 32,756 4,600 32,000
130-3520-541-3103
130-3520-541-3104
130-3520-541-3105
130-3520-541-3106
130-3520-541-3107
130-3520-541-3108
130-3520-541-3109
130-3520-541-3402
130-3520-541-3403
130-3520-541-3404
130-3520-541-3405
130-3520-541-3406
130-3520-541-3407
130-3520-541-3408
130-3520-541-3409
130-3520-541-4203
Markham Hills - Professional Svcs
Golden Groves - Professional Svcs
Sleepy Hollow - Professional Svcs
Longwood Hills - Professional Svcs
Barrington - Professional Svcs
Shadow Hills - Professional Svcs
Tiberon Cove - Professional Services
Longwood Groves - Other Contractual Svcs
Markham Hills - Other Contractual Svcs
Golden Groves - Other Contractual Svcs
Sleepy Hollow - Other Contractual Svcs
Longwood Hills - Other Contractual Svcs
Barrington - Other Contractual Svcs
Shadow Hills - Other Contractual Svcs
Tiberon Cove - Other Contractual Svcs
Markham Hills- Postage - 200 200 200
130-3520-541-4302 Longwood Groves - Utilities 2,449 5,357 3,763 5,357
390 3,228 407 3,228
827 894 576 894
1,273 1,848 1,257 1,848
562 720 572 720
2,685 3,494 1,960 3,672
4,246 5,974 4,227 5,974
2,251 4,162 2,637 4,162
130-3520-541-4303
130-3520-541-4304
130-3520-541-4305
130-3520-541-4306
130-3520-541-4307
130-3520-541-4308
130-3520-541-4309
130-3520-541-9808
Markham Hills - Utilities
Golden Groves - Utilities
Sleepy Hollow - Utilities
Longwood Hills - Utilities
Barrington - Utilities
Shadow Hills - Utilities
Tiberon Cove - Utilities
Shadow Hills Reserves - 13,189 13,189 13,189
50,119 195,288 140,272 191,176
50,119 195,288 140,272 191,176
Total Operating Expenses
TOTAL EXPENDITURES - SPECIAL ASSESSMENTS
City of Longwood 170 FY 2025-2026 Proposed Budget
PARKS & EVENTS
2024 2025 2025 2026
ACTUAL BUDGET ESTIMATE BUDGET
12,168 10,896 (17,076) -FUND BALANCE, OCTOBER 1
Revenues:
3,344 4,000 3,201 4,000
100 1,000 2,000 2,000
--
--
- 800
- 500
-- --
650 5,000 8,000 12,000
12,130 15,000 10,000 15,000
13,615 15,000 14,000 14,000
800 1,000 800 1,000
600 800 600 600
9,729 15,000 10,200 10,000
3,051 3,500 3,435 3,500
3,550 3,550 4,255 4,500
300 400 -
6,500 6,500 4,000
3,647 3,700 2,875
400
4,500
2,875
200 500 200 -
1,936 2,000 2,000 2,000
21,720 21,700 26,730 26,730
2,200 2,500 2,500 2,500
506 510
217 500
780 1,000
--
- 500
100 100
- 1,000
--
131-0000-347-2010
131-0000-347-2020
131-0000-347-2021
131-0000-347-2022
131-0000-347-2023
131-0000-347-2030
131-0000-347-2031
131-0000-347-2032
131-0000-347-2033
131-0000-347-2034
131-0000-347-2035
131-0000-347-2036
131-0000-347-2037
131-0000-347-2038
131-0000-347-2039
131-0000-347-2040
131-0000-347-2041
131-0000-347-2042
131-0000-347-2043
131-0000-347-2044
131-0000-347-2045
131-0000-361-1000
131-0000-366-0000
131-0000-366-0100
131-0000-381-1000
Fundraising Event-Chili Cook-Off
Sponsorship - Barkfest
Sponsorship - American Camp Out
Sponsorship - Reiter Park Concerts
Sponsorship - Miscellaneous Events
Sponsorship - Events
Special Events Fees
Sponsorship - Celebrate the Season
Sponsorship - National Night Out
Sponsorship - Christmas Parade
Sponsorship - Fourth of July
Sponsorship - Breakfast with Santa
Sponsorship - Halloween
Sponsorship - Hawaiian Event
Sponsorship - Autisim Awareness
Sponsorship - Pirate Seafood Festival
Sponsorship - Juneteenth
Sponsorship - Father/Daughter/Mother/Son
Sponsorship - Fall Festival
Sponsorship - Food Trucks
Sponsorship - Halloween Dance
Interest Earnings / Interests
Memorial Donations
Donations/Contributions
Interfund Transfer 15,000 15,000 31,111 15,000
100,575 119,460 126,007 122,205
112,743 130,356 108,931 122,205Total Revenues and Fund Balance
Total Revenues
City of Longwood 171 FY 2025-2026 Proposed Budget
PARKS & EVENTS
2024 2025 2025 2026
ACTUAL BUDGET ESTIMATE BUDGET
Expenditures:
Operating Expenses
3,068 3,100 5,802 6,900
7,312 7,312 8,609 9,332
448 200 1,582 2,700
1,071 1,000 1,147 2,000
6,600 6,500 6,100 6,600
1,119 1,120 1,120 1,120
8,950 8,000 7,650 8,000
1,715 1,800 1,716 1,800
16,613 16,650 20,451 18,140
26,615 26,000 24,529 26,000
3,530 1,000 39 1,000
859 1,000 200 -
14,641 14,800 4,996 -
3,730 2,250 1,520 2,250
2,439 2,500 2,220 2,500
1,282 1,300
19,942 10,000 10,000
- 1,300
10,000
1,000 2,000 2,250 3,000
4,000 4,000 4,000 4,000
3,483 3,500 5,000 5,000
-- --
-- - 9,000
131-3210-574-4801 Halloween
131-3210-574-4802 Celebrate the Season
131-3210-574-4803 Barkfest
131-3210-574-4804 National Night Out
131-3210-574-4805 Car Show
131-3210-574-4806 Chili Cook-Off/Community Affair
131-3210-574-4807 Reiter Park Concerts
131-3210-574-4808 Christmas Parade
131-3210-574-4809 Fall Festival
131-3210-574-4810 Fourth of July
131-3210-574-4811 Food Trucks
131-3210-574-4812 Great American Camp Out
131-3210-574-4813 Pirate Seafood Festival
131-3210-574-4814 Father/Daughter/Mother/Son Dances
131-3210-574-4815 Breakfast with Santa
131-3210-574-4816 New Events
131-3210-574-4817 Board Promotions
131-3210-574-4818 Longwood Luau
131-3210-574-4819 Juneteenth
131-3210-574-4820 Autism Awareness
131-3210-574-4821 Halloween Dance
131-3210-574-4822 Strawberry Festival
131-3210-574-4830 Miscellaneous Events 1,404 1,500 - 1,500
129,819 115,532 108,931 122,142
Capital Expense:
131-3210-574-6400 Capital Equipment -- --
-- --
129,819 115,532 108,931 122,142
(17,076) 14,824 0 63Fund Balance, September 30
Total Expenditures
Total Operating Expenses
Total Capital Expense
City of Longwood 172 FY 2025-2026 Proposed Budget
CITIZENS ON PATROL
2024 2025 2025 2026
ACTUAL BUDGET ESTIMATE BUDGET
FUND BALANCE, OCTOBER 1 13,394 7,144 4,040 -
Revenues:
-- --
119 -- -
300 300 --
132-0000-347-4001 Food Sales
132-0000-361-1000 Interest Earnings / Interests
132-0000-366-0000 Donations
132-0000-381-1000 City Contributions-Interfund Transfer - 2,100 3,553 10,000
419 2,400 3,553 10,000
13,813 9,544 7,593 10,000
Expenditures:
Operating Expenses
-- --
1,500 1,500 1,500 1,500
4,739 2,500 2,450 2,500
1,674 1,000 1,000 1,500
1,055 1,200 1,262 1,200
132-2600-521-4410 Concession Supplies/Propane
132-2600-521-4610 Gas for Vehicles
132-2600-521-4611 Maintenance for Vehicles
132-2600-521-4800 Community Relations
132-2600-521-4801 Award Meet and Greet Dinner
132-2600-521-5210 Uniforms/Equipment 805 3,300 1,381 3,300
9,773 9,500 7,593 10,000
9,773 9,500 7,593 10,000
4,040 44 0 -Fund Balance, September 30
Total Expenditures
Total Revenues and Fund Balance
Total Revenues
Total Operating Expenses
City of Longwood 173 FY 2025-2026 Proposed Budget
CERT 2024 2025 2025 2026
ACTUAL BUDGET ESTIMATE BUDGET
10,521 6,601 10,500 6,280FUND BALANCE, OCTOBER 1
Revenues:
-- --
300 300 --
-- --
-- --
133-0000-347-4010
133-0000-347-4020
133-0000-347-4030
133-0000-347-4040
133-0000-361-1000
Fund Raising-Celebrate the Season
Fund Raising-Mustang Show
Fund Raising-Easter Egg Hunt
Fund Raising-Other Events
Interest Earnings / Interests 126 -- -
426 300 --
10,947 6,901 10,500 6,280
Expenditures:
110 750 750 750
-150 150 150
337 3,100 3,100 3,100
Operating Expense:
133-2800-522-4600
133-2800-522-4800
133-2800-522-5200
133-2800-522-5501
Repair and Maintenance
CERT/Promotional Activities
Operating Supplies
Continuing Education/Training -220 220 500
447 4,220 4,220 4,500
Capital Expense:
133-2800-522-6400 Capital Equipment -- --
-- --
447 4,220 4,220 4,500
10,500 2,681 6,280 1,780Fund Balance, September 30
Total Expenditures
Total Revenues and Fund Balance
Total Capital Expense
Total Operating Expense
Total Revenues
City of Longwood 174 FY 2025-2026 Proposed Budget
POLICE IMPACT FEES
2024 2025 2025 2026
ACTUAL BUDGET ESTIMATE BUDGET
13,216 103,611 105,134 106,434FUND BALANCE, OCTOBER 1
Revenues:
79,360 25,000 1,300 1,300
14,857 10,000 --
134-0000-324-1100
134-0000-324-1200
134-0000-361-1000
Impact Fees Residential-Police
Impact Fees Commercial-Police
Interest Earnings / Interests 721 100 --
94,938 35,100 1,300 1,300
108,154 138,711 106,434 107,734
Expenditures:
Operating Expense:
134-2600-521-5200 Operating Supplies 3,020 -- -
3,020 -- -
Capital Expense:
134-2600-521-6400 Capital Equipment -- --
-- --
3,020 -- -
105,134 138,711 106,434 107,734
Total Expenditures
Fund Balance, September 30
Total Revenues
Total Revenues and Fund Balance
Total Operating Expense
Total Capital Expense
City of Longwood 175 FY 2025-2026 Proposed Budget
FIRE IMPACT FEES
2024 2025 2025 2026
ACTUAL BUDGET ESTIMATE BUDGET
38,023 244,041 247,543 279,802FUND BALANCE, OCTOBER 1
Revenues:
176,718 50,000 10,000 28
31,060 15,000 30,919 -
135-0000-324-1100
135-0000-324-1200
135-0000-361-1000
Impact Fees Residential-Fire
Impact Fees Commercial-Fire
Interest Earnings / Interests 1,742 300 300 300
209,520 65,300 41,219 328
247,543 309,341 288,762 280,130
Expenditures:
Operating Expense:
135-2800-522-5200 Operating Supplies -- --
-- --
Capital Expense:
135-2800-522-6400 Capital Equipment - 8,695 8,960 -
- 8,695 8,960 -
- 8,695 8,960 -
247,543 300,646 279,802 280,130
Total Capital Expense
Total Expenditures
Fund Balance, September 30
Total Revenues
Total Revenues and Fund Balance
Total Operating Expense
City of Longwood 176 FY 2025-2026 Proposed Budget
RECREATION IMPACT FEES
2024 2025 2025 2026
ACTUAL BUDGET ESTIMATE BUDGET
11,929 214,729 217,099 220,399FUND BALANCE, OCTOBER 1
Revenues:
203,864 20,000 3,200 3,200
-- --
136-0000-324-6100
136-0000-324-6200
136-0000-361-1000
Impact Fees Residential-Recreation
Impact Fees Commercial-Recreation
Interest Earnings / Interests 1,306 100 100 100
205,170 20,100 3,300 3,300
217,099 234,829 220,399 223,699
Expenditures:
Operating Expense:
136-3210-572-5200 Operating Supplies -- --
-- --
Capital Expense:
-- --136-3210-572-6300
136-3210-572-6400
Other Improvements
Capital Equipment -- --
-- --
-- --
217,099 234,829 220,399 223,699
Total Capital Expense
Total Expenditures
Fund Balance, September 30
Total Revenues
Total Revenues and Fund Balance
Total Operating Expense
City of Longwood 177 FY 2025-2026 Proposed Budget
PUBLIC WORKS / ADMIN IMPACT FEES
2024 2025 2025 2026
ACTUAL BUDGET ESTIMATE BUDGET
(3,239) 62,471 62,895 3,615FUND BALANCE, OCTOBER 1
Revenues:
61,269 10,000 2,000 833
4,500 4,500 8,719 -
137-0000-324-7100
137-0000-324-7200
137-0000-361-1000
Impact Fees Residential-Administrative
Impact Fees Commercial-Administrative
Interest Earnings / Interests 366 -- -
66,134 14,500 10,719 833
62,895 76,971 73,615 4,448
Expenditures:
Operating Expense:
137-3520-541-5200 Operating Supplies -- --
-- --
Capital Expense:
137-3520-541-6400 Capital Equipment - 70,000 70,000 -
- 70,000 70,000 -
- 70,000 70,000 -
62,895 6,971 3,615 4,448
Total Capital Expense
Total Expenditures
Fund Balance, September 30
Total Revenues
Total Revenues and Fund Balance
Total Operating Expense
City of Longwood 178 FY 2025-2026 Proposed Budget
Capital
Funds
Project
City of Longwood 179 FY 2025-2026 Proposed Budget
CAPITAL PROJECTS FUND
REVENUE & EXPENDITURES SUMMARY
Public
Facilities
Capital
Projects Total
1,981,000
2,286,246 100,000
- 1,981,000
2,386,246
16,000
Revenues:
Sales and Use Taxes
Intergovernmental
Miscellaneous
Other Financing Sources - 5,200,000
- 16,000
5,200,000
Total Revenues: 4,283,246 5,300,000 9,583,246
Transfer In: -- -
Fund Balances/Reserves/Net
Assets 3,336,627 5,029,991 8,366,618
Total Revenues, Transfers
and Fund Balance 7,619,873$ 10,329,991$ 17,949,864$
- 30,814 30,814
- 9,673,952 9,673,952
1,286,500
2,943,164 19,500
- 1,286,500
2,962,664
- 150,000 150,000
Expenditures:
Governmental
Public Safety
Physical Environment
Transportation
Culture & Recreation
Debt Service 6,800 224,395 231,195
Total Expenditures: 4,236,464 10,098,661 14,335,125
Transfer Out: -- -
Fund Balances/Reserves/Net
Assets 3,383,409 231,330 3,614,739
Total Appropriations and
Reserves 7,619,873 10,329,991 17,949,864
City of Longwood 180 FY 2025-2026 Proposed Budget
PUBLIC FACILITIES
2024 2025 2025 2026
ACTUAL BUDGET ESTIMATE BUDGET
1,329,333 3,488,640 1,667,063 3,336,627FUND BALANCE, OCTOBER 1
Revenues:
1,227,477 1,321,351 1,447,286 1,599,000
382,836 393,060 375,000 382,000
10,792 16,000 16,000 16,000
300,000
- 155,000
376,246
148,398 -
1-Cent Sales Tax
Local Option Gas Tax
Special Assessment
Federal Grants/Hazard Mitigation Grant
Federal Grants/EDA Grant
Federal Grants/FEMA PA Grant
Federal Grants/NRCS 143,462 -
428,425 -
- -
FDOT Reimbursement
FDOT- LAP #437933-1
FDOT - LAP #446488-1 - 350,000
316,002 -
87,343
- 911,261
- 603,500
--
- 143,462
--
--
- 250,000
-
570,000 475,000
169,044 -- 930,000
- 240,000
316,002
570,000
39,000 -
310-0000-312-2000
310-0000-312-4100
310-0000-325-1010
310-0000-331-1100
310-0000-331-1200
310-0000-331-1300
310-0000-331-1400
310-0000-334-4000
310-0000-334-4100
310-0000-334-4200
310-0000-334-4300
310-0000-337-4000
310-0000-337-4100
310-0000-337-4200
310-0000-361-1000
FDOT - JPA #443793-1
SC Interlocal Funding - Bike & Ped
SC Interlocal Funding - Ronald Reagan Land
SC Interlocal Funding - Raven Outfall
Interest Earnings 21,999 -- -
2,215,493 4,448,634 3,783,573 4,283,246
3,544,826 7,937,274 5,450,636 7,619,873
Expenditures:
82,853 119,804 90,730 163,164
961,241 5,163,600 1,977,826 4,066,500
833,669 45,445 45,453 6,800
1,877,764 5,328,849 2,114,009 4,236,464
1,667,063 2,608,425 3,336,627 3,383,409Fund Balance, September 30
Total Expenditures
Operating Expenses
Capital Expenses
Other Expenses
Total Revenues
Total Revenues and Fund Balance
City of Longwood 181 FY 2025-2026 Proposed Budget
2024 2025 2025 2026
ACTUAL BUDGET ESTIMATE BUDGET
Operating Expenses
310-3100-524-3100 82,049 118,954 --
310-3520-541-3100
Professional Services
Professional Services 804 850.00 90,730 163,164
82,853 119,804 90,730 163,164
Capital Expenses
310-3100-524-6301
310-3100-524-6302 22,312 50,000
310-3100-524-6303 18,400
- 20,000
100,000
35,000 30,000
- 41,500
50,000
35,000
310-3100-524-6304 -- --
310-3100-524-6306 6,500 12,500 6,500 10,000
310-3100-524-6308
310-3100-524-6313
- 100,000
- 525,000
- 100,000
- 925,000
310-3100-524-63xx -
310-3100-524-6314 24,713 - 49,426 -
310-3100-524-6316 -- --
310-3100-524-6318 80,673 30,000
310-3100-524-6321 31,043 95,000
- 35,000
25,000 95,000
310-3100-524-6322 -- --
310-3520-541-6303 --
310-3520-541-6304
- 130,000
- 175,000 --
310-3520-541-6305 700,000
310-3520-541-6306 4,500 200,000 6,000 300,000
310-3520-541-6307 -- --
310-3520-541-6313 -- - 100,000
310-3520-541-6314 -- - 300,000
310-3520-541-6315 9,299 -
310-3520-541-6316 122,290 75,000
- 9,300
150,000 -
310-3520-541-6317 532,578 --
310-3520-541-6318 2,380 75,000 200,000
310-3520-541-6319 42,576 400,000 -
310-3520-541-6320 -- -
310-3520-541-6321 -- -
310-3520-541-6322 21,535 20,000 -
310-3520-541-6323 4,660 1,330,000
539,900
6,000
65,700
50,000
175,000
535,000
15,000 200,000
310-3520-541-6324 2,543 825,100
310-3520-541-6325
- 75,000
--
310-3520-541-6326 35,239
- 50,000
481,000 230,000 50,000
310-3520-541-6327 --
310-3520-541-6328
- 15,000
- 200,000
310-3520-541-6331
310-3520-541-63xx
310-3520-541-63xx
310-3520-541-63xx
310-3520-541-63xx
- 100,000
250,000
50,000
225,000
40,000
190,000
310-3520-541-63xx -
310-3520-541-6329 --
310-3520-541-6330
Resurfacing of Local Streets CB
ADA Transition Plan CB
Engineering Studies
Best Foot Forward Program
Bike Share Program
Resurfacing of Local Streets Paving
CIP-W Warren Ave-Paving & Drainage
W Warren Ave-Complete Street
Ronald Reagan Blvd Complete Street
Bicycle Pedestrian Plan (X Seminole Trail Connector)
Corridor Landscaping/Hardscaping
Sign Replacement and Minor Asphalt
Street Lights, Church, Historic Rosedale
Paving- Highland and Industrial
Paving-Industrial Park off SR434
Paving-Sleepy Hollow
Stormwater and Paving Orange Ave.
E. Church Ave Complete Street
E. Church Sidewalk-North Grant to Weston
Longdale Sidewalks
Update Pedestrain and Bike Master Plan
Subdivision Sidewalk Connections
Maine, Reider & E. Lake-S. Longwood Sidewalk - Phase I
S. Grant St. Sidewalk - Dog Track to Lk. Kathryn
Tullis,Marvin, Overstreet S. Longwood Sidewalk - Phase II
2nd Place & 12th St. Sidewalk
W. Fla., N. Milwee, W. Magnolia Sidewalk
South Pedestrian Corridor (Milwee Ave.)
Warren Ave Public Facility Drainage Improvements
Bennett Drive Drainage Improvments
Traffic Signal Installation
Raven Avenue Outfall
Shared Use Path Designation Wayfinding
Sidewalk Construction Residential
Paving-S. Grant St
Traffic Calming Initiative
Oxford Road Pedestrian Route
Raven Avenue Outfall
W. Maine Reconstruction
Shared Use Path Designation Wayfinding
Savage Road Extension
Rock Lake Outfall
- 200,000
- 100,000 --
961,241 5,163,600 1,977,826 4,066,500
Other Expenses
310-3520-541-7100 Principal 820,572 44,461 44,461 6,300
310-3520-541-7200 Interest 13,097 984 992 500
833,669 45,445 45,453 6,800
TOTAL EXPENDITURES - PUBLIC FACILITIES 1,877,764 5,328,849 2,114,009 4,236,464
Total Operating Expenses
Total Capital Expenses
Total Other Expenses
PUBLIC FACILITIES CONT.
City of Longwood 182 FY 2025-2026 Proposed Budget
CAPITAL PROJECTS FUND
2024 2025 2025 2026
ACTUAL BUDGET ESTIMATE BUDGET
672,942 5,121,004 (47,719) 5,029,991FUND BALANCE, OCTOBER 1
Revenues:
- - --
50,000 150,000 100,000 100,000
54,921 -
16,400 -
5,368,876 1,499,489
- 41,214
- 500
5,998,489 -
320-0000-331-7020 Cultural Facilities/FDEP/Comm Bldg.
320-0000-331-7030 FRDAP- Parks
320-0000-331-7040 FEMA - Safe Room #4468-033R
320-0000-361-1000 Interest Earnings
320-0000-382-1000 Transfer In
320-0000-384-0000 Non-Revenues Debt Proceeds - 5,200,000 - 5,200,000
5,490,197 6,849,489 6,140,203 5,300,000
6,163,139 11,970,493 6,092,484 10,329,991
-- --
1,688,393 11,075,094 940,063 9,874,266
4,522,466 224,395 122,430 224,395
6,210,858 11,299,489 1,062,493 10,098,661
(47,719) 671,004 5,029,991 231,330Fund Balance, September 30
Expenditures:
Operating Expenses
Capital Expenses
Other Expenses
Total Expenditures
Total Revenues
Total Revenues and Fund Balance
City of Longwood 183 FY 2025-2026 Proposed Budget
CAPITAL PROJECTS FUND
2024 2025 2025 2026
ACTUAL BUDGET ESTIMATE BUDGET
Capital Expenses
320-1640-513-6400 -- - 30,814
320-2600-521-6400 348,944 273,952 332,963 73,952
320-2800-522-5200 -- --
320-2800-522-6301 38,308 9,600,000
320-2800-522-6302 --
320-2800-522-6303 --
- 9,600,000
--
--
320-2800-522-6400 1,272,144 951,142 428,100 -
320-3100-524-6400 -- --
320-3210-572-6300 -- --
320-3210-572-5200 4,386 -- -
320-3210-572-6306 --
320-3210-572-6307 --
320-3210-572-6308 --
320-3210-572-6310 100,000 -
320-3210-572-6314 --
320-3210-572-6313 - 150,000
320-3210-572-6315 --
320-3210-572-6316 --
320-3210-572-6317 --
320-3210-572-6318
- 80,000
--
- 35,000
--
--
--
- 10,000
--
--
- 75,000 --
320-3210-541-6400 22,830 - 33,500 -
320-3520-541-6319 -- --
320-3520-541-6300 -- --
320-3520-541-6400 1,780 50,000 45,500 19,500
320-4120-436-6400
Capital Equipment - IT
Capital Equipment-Police
Operating Supplies
CIP-Fire Station 15
CIP-Fire Station 17
CIP-Fire AC Replacement
Equipment-Fire
Capital Equipment-Community Development
Improvements Other Than Buildings
Operating Supplies
CIP-AC Replacement - Parks & Rec
CIP-Floor Replacement - Parks & Recreation
CIP-Exterior Siding Replacement - Parks & Recreation
CIP-FRDAP
CIP-Kitchen Renovations CB
CIP-Lewis House - Parks & Recreation
CIP-Concession Stand Renovation
CIP-Playground Capital Equipment Candyland Park
CIP-Brick Pavers CB-Parks & Recreation
CIP-Candyland Perimeter Fencing
Capital Equipment-Leisure Services
CIP-Awning Public Works Streets
Improvements Other Than Buildings
Capital Equipment-Streets
Capital Equipment-PW -- --
1,688,393 11,075,094 940,063 9,874,266
Other Expenses
320-1640-513-7100 119,156 119,156 119,156 119,156
320-1640-513-7200 3,309 5,239 3,274 5,239
320-2800-522-7300
320-3520-541-7300
- 100,000
--
- 100,000
--
320-3520-541-9300
Principal
Interest
Other Debt Services
Lease Expense
Transfer Out 4,400,000 -- -
4,522,465 224,395 122,430 224,395
TOTAL CAPITAL PROJECTS FUND 6,210,857 11,299,489 1,062,493 10,098,661
Subtotal Other Expenses
Subtotal Capital Expenses
City of Longwood 184 FY 2025-2026 Proposed Budget
Enterprise
Fund
City of Longwood 185 FY 2025-2026 Proposed Budget
ENTERPRISE FUNDS
REVENUE AND EXPENDITURES SUMMARY
Public Utilities R&R Impact Fees Total
5,000 - 369,000 374,000
-- --
8,629,500 -- 8,629,500
36,100 - 41,100
Revenues:
Licenses and Permits
Intergovernmental
Charges for Services
Miscellaneous
Other Financing Sources --
5,000
--
Total Revenues: 8,670,600 - 374,000 9,044,600
Transfer In: - 568,324 - 568,324
Fund Balances/Reserves/Net Assets 9,461,072 1,504,133 1,706,910 12,672,115
Total Revenues, Transfers and Fund
Balance 18,131,672 2,072,457 2,080,910 22,285,039
404,361 -- 404,361
8,946,803 752,500 -
Expenditures:
General Government
Physical Environment
Debt Service 919,000 --
9,699,303
919,000
Total Expenditures: 10,270,164 752,500 - 11,022,664
Transfer Out: 1,546,032 -- 1,546,032
Fund Balances/Reserves/Net Assets 6,315,476 1,319,957 2,080,910 9,716,343
Total Appropriations and Reserves 18,131,672 2,072,457 2,080,910 22,285,039
City of Longwood 186 FY 2025-2026 Proposed Budget
PUBLIC UTILITIES
The Public Works Utilities Department
provides planning, design, coordination,
and supervision for the proper
maintenance of the City’s water
distribution and wastewater systems, lift
stations, and water plants. This includes
programs for water meter installation
and repair, septic-to-sewer conversion,
fire hydrant and valve maintenance, and
backflow cross-contamination
prevention.
FY 2025-2026 GOALS & OBJECTIVES
Goal: To ensure the efficient and reliable operation of the City’s water distribution and
wastewater systems through proactive maintenance, system upgrades, and comprehensive
programs, all aimed at providing safe, sustainable, and high-quality utilities to the community.
Objectives:
Ensure the integrity and safety of the City’s potable water system through enhanced
backflow prevention tracking and compliance. Utilize the newly implemented software
system to efficiently manage backflow testing records, improve data accuracy, and
streamline program administration.
Maintain optimal fire suppression readiness and extend the lifespan of fire hydrant
infrastructure citywide. Conduct regular inspections and maintenance using GIS-based
workflows to improve tracking, response time, and asset management, while identifying and
addressing system deficiencies.
Preserve the reliability and operability of the water distribution system by proactively
maintaining critical valves. Implement a scheduled valve exercising program to reduce the
risk of valve failure, improve flow control, and enhance emergency response capabilities.
Extend the lifespan of the sanitary sewer system and reduce infiltration and inflow (I&I)
through targeted infrastructure rehabilitation. Identify and prioritize deteriorating manholes
for repair and coating, using durable lining systems to restore structural integrity and
maintain sanitary conditions.
Evaluate and implement process enhancements, energy-efficient equipment, and
automation to reduce costs, increase reliability, and ensure consistent water quality.
City of Longwood 187 FY 2025-2026 Proposed Budget
FY 2024-2025 HIGHLIGHTS
As part of the Lead and Copper Initiative, approximately 500 feet of 2-inch galvanized water
main was replaced with a 4-inch PVC line, including upgraded water services to nearby
homes. This improvement enhances water quality and removes outdated, potentially unsafe
piping.
The East Longwood Phase II Septic Tank Abatement Project has been completed, connecting
approximately 140 properties to the City’s sewer system and properly abandoning the
existing septic tanks. The design for the upcoming East Longwood Phase III project has been
finalized, which will continue expanding sewer service in the area.
Design is currently underway for the City’s Water Plant Replacement Project, marking a
significant step toward modernizing infrastructure and ensuring the long-term reliability of
the City's water supply.
A new software system has been successfully launched for the City’s Cross Connection
Control Program, allowing staff to efficiently update records and streamline the
management of backflow testing. This implementation enhances compliance tracking and
improves overall program efficiency.
In FY 2025, 546 hydrant flush inspections were completed, resulting in 7 repairs and 2 full
replacements to improve system reliability. A new GIS-based inspection workflow enhanced
data accuracy, leading to the discovery of 26 previously unrecorded hydrants. Staff also
developed a citywide two-hydrant pitot testing SOP, with training underway to support its
implementation and improve fire flow data accuracy.
Repairs and protective lining applications were completed at the Columbus Harbour and
Long Creek Cove lift stations, enhancing the structural integrity and sanitary conditions of
these critical wastewater facilities.
Performance Measures and Benchmarking
Activity Actual
2022-2023
Actual
2023-2024
Expected
2024-2025
Proposed
2025-2026
Certify all City Backflow Preventers 90%60%65%90%
Maintain and Certify City owned Fire
Hydrants 95%85%99.50%100%
Maintain and Exercise Distribution
Valves 90%90%95%95%
Rehabilitate Lift Station 2 2 2 2
Rehabilitate Sewer Manhole 1 2 2 2
Water Plant Efficiency Metric 92%92%95%95%
City of Longwood 188 FY 2025-2026 Proposed Budget
SUMMARY
2024 2025 2025 2026
ACTUAL BUDGET ESTIMATE BUDGET
0.5 0.5 0.5 0.5
1 1 0 0
0 0 1 1
1 1 1 1
1 1 1 1
1 1 1 1
0 0 0 1
1 1 1 1
1 1 1 1
1 1 1 1
3 3 3 3
3 3 3 3
2 2 1 1
0 0 1 1
0 0 0 1
2 2 2 1
1 1 1 1
TOTAL 18.5 18.5 18.5 19.5
1,283,996 1,314,031 1,302,516 1,577,938
4,692,792 2,151,635 2,203,400 2,361,865
6,884,352 8,762,000 6,223,489 5,007,000
Public Works Director
Deputy Director of Utilities & PW
Utilities Division Manager
Public Works Engineer
Senior Administrative Assistant
Utilities Field Supervisor
Utilities Project Manager
Backflow Program Coordinator
GIS Analyst
Fire Hydrant Technician
Utilities Maintenance Specialist I
Utilities Maintenance Specialist II
Utilities Maintenance Specialist III
Utility Locator
Lead Water Plant Operator
Water Plant Operator
Lift Station Operator
Personnel Expenses
Operating Expenses
Capital Expense
Other Expenses (5,276,689) 2,187,200 2,187,201 2,465,032
TOTAL 7,584,452 14,414,866 11,916,606 11,411,835
2024 2025 2025 2026
ACTUAL BUDGET ESTIMATE BUDGET
Public Utilities Fund 7,584,452 14,414,866 11,916,606 11,411,835
Funding Source
Authorized Positions
City of Longwood 189 FY 2025-2026 Proposed Budget
When comparing the adopted budget for FY2025 of $14,414,866 with proposed budget for
FY2026 of $11,411,835, there is a decrease of $3,003,031. This decrease is primarily associated
with a decrease in capital expenses. Public Works Utilities increased (1) one FTE level in 2025.
BUDGET TO BUDGET VARIANCE
Capital
43.9%
Other
21.6%
Operating
20.7%
Salaries
9.9%
Benefits
3.9%
FY 2026 EXPENDITURE BY CATEGORY
City of Longwood 190 FY 2025-2026 Proposed Budget
LINE ITEM DETAIL
2024 2025 2025 2026
ACTUAL BUDGET ESTIMATE BUDGET
5,929,036 6,901,433 7,385,656 9,461,072CASH RESERVES, OCTOBER 1
Revenues
566,750 - - 600,000
--- -
- -- -
984,086 - 984,800 -
- -- -
519,432 - 661,100 -
- -- -
- -
3,980,533
- 900,000
4,040,400 4,045,000 4,585,000
5,417 6,500 6,500 6,500
36,132 15,000 18,000 15,000
20,317 29,000 15,000 15,000
155,912 138,000 149,000 155,000
10,166 15,000 10,067 9,000
2,907,523 3,600,000 3,254,583 3,684,000
240,250 150,000 150,000 150,000
463,000 -- -
9,125 10,000 13,981 10,000
-- --
-- --
5,000 5,000
30,000 30,000
26,003
- 5,000
- 30,000
5,000 5,000 5,000
215 100 100 100
1,000 1,000
--
Federal Grants/Hazard Mitigation Grant
SJRWMD/East Longwood Septic Tank
SJRWMD/34629/Longdale
SJRWMD/35763/E. Longwood PH II
SG/319 H Grant-E Longwood PH I
SG/319 H Grant-E Longwood PH II
SG/Longdale-319H-NF044
SG/319H (EPA)- NF118
Water Revenue-Billed
Water Surchage
Water Meter Connections
Turn-On/Turn-Off Fees
Operating Income-Late Charges
Sprinklers-Billed
Sewer Revenue-Billed
Sewer Connection Fee
Sewer Connection Fee
Other Income
Interest Earnings
W/S Impact Fees
W/S Impact Fees
Sales of Fixed Assets/Sale of Equipment
Scrap Sales
Other Miscellaneous Revenue
Other Miscellaneous Revenue
SRF-Loan Proceeds WW590540
SRF-Loan Proceeds WW590550
- 1,000
--
-- 4,452,708 -
9,358,111 9,545,000 14,368,589 8,670,600
15,287,147 16,446,433 21,754,245 18,131,672
1,514,416 1,588,957 1,565,633 1,865,770
4,779,412 2,258,366 2,316,850 2,478,394
6,884,352 8,762,000 6,223,489 5,007,000
(5,276,689) 2,187,200 2,187,201 2,465,032
7,901,491 14,796,523 12,293,173 11,816,196
Subtotal Revenues
401-0000-331-1100
401-0000-334-3103
401-0000-334-3105
401-0000-334-3106
401-0000-334-3530
401-0000-334-3535
401-0000-334-3540
401-0000-334-3550
401-0000-343-6110
401-0000-343-6115
401-0000-343-6120
401-0000-343-6125
401-0000-343-6130
401-0000-343-6135
401-0000-343-6140
401-0000-343-6145
401-0000-343-6150
401-0000-343-6510
401-0000-361-1000
401-0000-363-2010
401-0000-363-2020
401-0000-364-4000
401-0000-365-1000
401-0000-369-0000
401-0000-369-3000
401-0000-385-1040
401-0000-385-1050
Expenses
Personnel Services
Operating Expenses
Capital Expenses
Other Expenses
Total Expenses
Total Revenues and Fund Balance
City of Longwood 191 FY 2025-2026 Proposed Budget
2024 2025 2025 2026
ACTUAL BUDGET ESTIMATE BUDGET
UTILITY BILLING DEPARTMENT:
Personnel Expenses
177,730 201,830 201,625 215,036
258 1,300 13 1,300
13,385 15,536 15,196 16,547
17,535 20,309 20,163 21,630
21,512 35,930 26,098 29,102
401-1615-513-1200 Regular Salaries and Wages
401-1615-513-1400 Overtime
401-1615-513-2100 F.I.C.A.
401-1615-513-2200 Retirement Contribution
401-1615-513-2300 Life and Health Insurance
401-1615-513-2400 Workers Compensation - 21 21 4,217
230,420 274,926 263,116 287,832
18,771 19,846 19,846 19,864
- 3,000 3,000
1,191
3,000
2,020 2,020 1,580
35,332 45,350 45,350 45,350
9,737 8,500 8,500 9,750
1,003 1,000 1,000 1,000
1,337 1,000 1,000 1,000
-- 5,000 -
262 1,000 1,000 1,000
17,177 21,365 23,084 30,335
1,790 3,500 3,500 3,500
Operating Expenses
401-1615-513-3400 Other Contractual Services
401-1615-513-4020 Employee Development
401-1615-513-4100 Communication
401-1615-513-4200 Postage
401-1615-513-4400 Rentals & Leases
401-1615-513-4600 Repair and Maintenance
401-1615-513-4610 Repair and Maintenance Vehicles
401-1615-513-4900 Other Charges and Obligations
401-1615-513-5100 Office Supplies
401-1615-513-5200 Operating Supplies
401-1615-513-5240 Fuel/Diesel/Lubricants
401-1615-513-5400 Books, Pubs, Subs & Memberships 20 150 150 150
86,620 106,731 113,450 116,529
Capital Expenses
401-1615-513-6400 Capital Equipment -- --
-- --
317,039 381,657 376,566 404,361
Subtotal Personnel Expenses
Subtotal Operating Expenses
Subtotal Capital Expenses
Total Utility Billing
City of Longwood 192 FY 2025-2026 Proposed Budget
2024 2025 2025 2026
ACTUAL BUDGET ESTIMATE BUDGET
PUBLIC UTILITIES DEPARTMENT:
Personnel Expenses
792,091 824,019 779,648 1,004,123
153,039 130,500 187,165 130,000
70,062 70,888 71,223 86,626
50,486 103,127 81,699 135,740
218,319 185,413 182,698 198,580
401-4120-536-1200 Regular Salaries and Wages
401-4120-536-1400 Overtime
401-4120-536-2100 F.I.C.A
401-4120-536-2200 Retirement Contribution
401-4120-536-2300 Life and Health Insurance
401-4120-536-2400 Workers Compensation - 85 84 22,870
1,283,996 1,314,031 1,302,516 1,577,938
19,513 54,000 177,500 163,500
12,551 31,065 21,000 27,425
289 500 300 500
6,941 15,980 12,790 15,935
14,617 17,120 15,940 15,000
31 500 500 800
287,393 275,700 259,800 282,780
8,899 3,000 3,000 3,000
45,176 39,300 38,000 46,800
122,354 129,350 111,400 155,750
42,173 53,000 51,000 55,000
448 250 250 3,750
1,530,933 1,218,700 1,208,700 1,264,125
235,722 -- -
557 650 600 900
206,975 245,920 244,920 253,470
7,182 11,250 8,200 12,650
43,738 48,000 42,000 52,000
5,335 5,000 5,000 5,000
1,405 2,350 2,500 3,480
Operating Expense
401-4120-536-3100 Professional Services
401-4120-536-3400 Other Contractual Services
401-4120-536-4010 Travel and Per Diem
401-4120-536-4020 Employee Development
401-4120-536-4100 Communication
401-4120-536-4200 Postage
401-4120-536-4300 Utility Services
401-4120-536-4400 Rentals & Leases
401-4120-536-4401 Leasing of Vehicles
401-4120-536-4600 Repairs and Maintenance
401-4120-536-4610 Repairs and Maintenance-Vehicles
401-4120-536-4700 Printing & Binding
401-4120-536-4900 Other Charges and Obligations
401-4120-536-4930 Amortization
401-4120-536-5100 Office Supplies
401-4120-536-5200 Operating Supplies
401-4120-536-5230 Safety Supplies
401-4120-536-5240 Fuel/Diesel/Lubricants
401-4120-536-5300 Road Materials
401-4120-536-5400 Books, Pubs, Subs & Memberships
401-4120-536-5900 Depreciation 2,100,560 -- -
4,692,792 2,151,635 2,203,400 2,361,865
Subtotal Personnel Expenses
Subtotal Operating Expenses
City of Longwood 193 FY 2025-2026 Proposed Budget
2024 2025 2025 2026
ACTUAL BUDGET ESTIMATE BUDGET
1,231,423 -- -
- -- -
- -- -
- -- -
- -- -
5,320,196 - 5,747,289 -
82,127 4,842,000
- 400,000
--
- 850,000
--
--
Capital Expense
401-4120-536-6100 Improvements Other Than Building
401-4120-536-6300 Improvements Other Than Building
401-4120-536-6301 CIP-AMI Meter Installation
401-4120-536-6303 CIP-Longdale Septic Tank Abatement
401-4120-536-6304 CIP-E.L. W Septic Tank Abatement PH1
401-4120-536-6305 CIP-E.L. W Septic Tank Abatement PH2
401-4120-536-6306 CIP-E.L. W Septic Tank Abatement PH3
401-4120-536-6307 CIP-E.L. W Septic Tank Abatement PH4
401-4120-536-6315 CIP-AC Water Main Replacement
401-4120-536-6316 CIP-Liftstation Rehabiliation 67,623 - 165,000 200,000
401-4120-536-63XX Coventry Potable Water System Replacement -- - 75,000
28,635 - 31,787 -
- -- -
- -- -
23,577 1,750,000 24,628 2,250,000
-- --
48,177 625,000 99,785 975,000
--
50,000 -
- 150,000
--
-- --
-
1,025
405,000
345,000
- 100,000
- 75,000
--
--
--
401-4120-536-6318 CIP-Water Plant R&R
401-4120-536-6319 CIP-Locator
401-4120-536-6321 CIP-Longwood Transmission Main
401-4120-536-6324 Water Plant Replacement
401-4120-536-6325 JPA Longwood Hills Rd Wekiva Trail
401-4120-536-6326 Landings Potable Water System Replacement
401-4120-536-6327 Grant St. Master Lift Station Bypass Project
401-4120-536-6328 Reclaimed Irrigation Expansion
401-4120-536-6329 Hidden Oaks Septic Tank Abatement
401-4120-536-6330 Floodproofing of 3 Liftstations (#3,#10,#23)
401-4120-536-6331 Georgia LS Emergency Generator
401-4120-536-63xx Lift Station Assessment
401-4120-536-63xx Air Vac Reconstruction Longdale
401-4120-536-63xx Galvanized Water Line Replacement
401-4120-536-63xx Wildmere By-Pass Pump and Elec. Panel --
-
-
-
-
70,000
125,000
125,000
115,000
401-4120-536-6400 Capital Equipment 81,569 245,000 105,000 47,000
6,884,352 8,762,000 6,223,489 5,007,000
593,430 815,000
51,146
- 597,155
79,286 83,012 104,000
-- --
682,380 942,435 942,435 977,708
323,785 161,989 161,989 161,989
792,715 406,335 406,335 406,335
Other Expenses
401-4120-536-7100 Principal
401-4120-536-7200 Interest
401-4120-536-7300 Debt Services Costs
401-4120-536-9300 Administrative Transfer
401-4120-536-9301 Transfer Out- RR Water
401-4120-536-9302 Transfer Out- RR Sewer
401-4120-536-9500 Asset Reclassification (7,126,714) -- -
(5,276,689) 2,187,200 2,187,201 2,465,032
TOTAL EXPENDITURES - PUBLIC UTILITIES DEPARTMENT 7,584,452 14,414,866 11,916,606 11,411,835
TOTAL EXPENDITURES - UTILITY BILLING 317,039 381,657 376,566 404,361
TOTAL EXPENDITURES - PUBLIC WORKS FUND 7,901,491 14,796,523 12,293,173 11,816,196
Subtotal Other Expenses
Subtotal Capital Expenses
City of Longwood 194 FY 2025-2026 Proposed Budget
PUBLIC UTILITIES - R&R
2024 2025 2025 2026
ACTUAL BUDGET ESTIMATE BUDGET
CASH RESERVES, OCTOBER 1 833,212 1,320,212 1,565,309 1,504,133
25,590 -
323,785 161,989 161,989
Interest Earnings
Interfund Transfer from Utility Fund
Transfer In/Wastewater 792,715 406,335
- 15,000
161,989
406,335 406,335
1,142,090 568,324 583,324 568,324
1,975,302 1,888,536 2,148,633 2,072,457
- 20,000 -
7,315 7,500 7,500
173,655 288,000 360,000
Professional Services
Other Contractual Services
Repair and Maintenance
Operating Supplies 20,257
20,000
7,500
313,000
52,000 54,000 45,000
201,228 392,500 369,500 412,500
- 220,000
--
- 120,000
--
16,783 100,000 20,000 110,000
111,426 115,000 100,000 -
20,000 22,500
25,492
- 22,500
40,000 40,000 50,000
-- --
5,623 37,500 35,000 37,500
-- - 45,000
-- 60,000 -
ADD REVENUES:
Revenues
402-0000-361-1000
402-0000-382-1000
402-0000-382-1020
DEDUCT EXPENSES:
Operating Expenses
402-4120-536-3100
402-4120-536-3400
402-4120-536-4600
402-4120-536-5200
Capital Expenses
402-4120-536-6302
402-4120-536-6314
402-4120-536-6315
402-4120-536-6316
402-4120-536-6317
402-4120-536-6318
402-4120-536-6319
402-4120-536-6320
402-4120-536-6321
402-4120-536-6322
402-4120-536-6400
Water Service Line R&R
CIP-Water Meter R&R
CIP-AC Water Main Replacement-Design
CIP-Liftstation Rehabiliation
Sanitary Sewer I & II Rehabilitation
Water Plant R&R
Liftstation Emergency Pump Replacement
Mahole Repair and Coating
Generator Replacement
Hospital Rebuild
Capital Equipment 49,441 -- -
208,765 580,000 275,000 340,000
409,993 972,500 644,500 752,500
1,565,309 916,036 1,504,133 1,319,957Net Position, September 30
Subtotal Capital Expenses
Total Expenses
Subtotal Revenues
Total Revenues
Subtotal Operating Expenses
City of Longwood 195 FY 2025-2026 Proposed Budget
Operating
54.8%
Capital
45.2%
FY 2026 EXPENDITURE BY CATEGORY
City of Longwood 196 FY 2025-2026 Proposed Budget
PUBLIC UTILITIES IMPACT FEES
2024 2025 2025 2026
ACTUAL BUDGET ESTIMATE BUDGET
1,327,517 2,039,517 1,478,910 1,706,910CASH RESERVES, OCTOBER 1
ADD REVENUES:
Revenues
67,296 250,000 104,000 250,000
65,261 100,000 119,000 119,000
403-0000-324-2110
403-0000-324-2120
403-0000-361-1000
Water Impact Fees
Sewer Impact Fees
Interest Earnings 18,836 5,000 5,000 5,000
151,393 355,000 228,000 374,000
1,478,910 2,394,517 1,706,910 2,080,910
-- --
DEDUCT EXPENSES:
Other Expenses
403-4120-536-9301
403-4120-536-9302
Water Impact Fees Reserves
Sewer Impact Fees Reserves -- --
-- --
-- --
1,478,910 2,394,517 1,706,910 2,080,910Net Position, September 30
Total Expenses
Subtotal Other Expenses
Subtotal Revenues
Total Revenues
City of Longwood 197 FY 2025-2026 Proposed Budget
Capital
Improvement
Program
City of Longwood 198 FY 2025-2026 Proposed Budget
CAPITAL IMPROVEMENT PLAN
The Capital Improvement Plan (CIP) is a multi-year prioritized schedule of improvements that
outlines each capital project by the year it is intended to be purchased or initiated. The City’s five-
year CIP is updated annually as capital needs are assessed by the City Commissioners, the City
Manager, Department Directors, and their staff. This plan enables the City to identify the need
for the repair or replacement of existing facilities, potential public access improvements, and the
possibility of new facilities in the future. It also helps assess how projects may impact long-term
operating and maintenance costs.
Each year, during the annual budget process, departments must submit updates and new
requests for review. The CIP is then reviewed by the City Manager to ensure the incorporation of
all necessary capital improvements, considering the impact on operating costs, whether required
by state law or mandate, and whether the project will improve quality of life. Projects that are
tentatively approved by the City Manager are then incorporated into the annual budget,
including any operating and maintenance expenses, and submitted as part of the annual
operating budget for City Commission adoption. The remaining years of the capital program
serve as a guide for future planning, reviewed and modified in subsequent years as applicable.
New projects are proposed with an estimated cost, description, and anticipated funding sources.
Capital improvement projects vary in scope. Some may require years of planning and
construction, while others may be completed in a shorter timeframe.
This section includes a summary schedule of all City capital projects and their funding sources for
the current year for adoption. The project detail sheets include a project number, a detailed
description of the project, an explanation of why it is needed, the impact on the current year’s
operating budget, and the funding source(s).
City of Longwood 199 FY 2025-2026 Proposed Budget
FY 24-25
ROLL
FORWARD FY 25-26 FY 26-27 FY 27-28 FY 28-29 FY 29-30 Total
99,000 - - - - - -
99,000 - - - - - - -
PROJECT DESCRIPTION FY 24-25
ROLL
FORWARD FY 25-26 FY 26-27 FY 27-28 FY 28-29 FY 29-30
Total Cost Five
Year Plan
FD22112 FD-Fire Station 17 Addition 99,000 - - - - - -
Fund Total 99,000 - - - - - - -
FY 24-25
ROLL
FORWARD FY 25-26 FY 26-27 FY 27-28 FY 28-29 FY 29-30 Total
8,695 - - - - - -
8,695 - - - - - - -
PROJECT DESCRIPTION FY 24-25 ROLL
FORWARD
FY 25-26 FY 26-27 FY 27-28 FY 28-29 FY 29-30 Total Cost Five
Year Plan
FD25118 FD-Forcible Entry Training Door 8,695 - - - - - -
Fund Total 8,695 - - - - - - -
FY 24-25
ROLL
FORWARD FY 25-26 FY 26-27 FY 27-28 FY 28-29 FY 29-30 Total
70,000 - 17,000 - - - 17,000
70,000 - - 17,000 - - - 17,000
PROJECT DESCRIPTION FY 24-25 ROLL
FORWARD FY 25-26 FY 26-27 FY 27-28 FY 28-29 FY 29-30 Total Cost Five
Year Plan
PW25112 PW-Awning 15,000 - 17,000 - - - 17,000
PW25112 PW-Forklift Telehandler 55,000 - - - - - -
Fund Total 70,000 - - 17,000 - - - 17,000
ARPA FUND 120
REVENUES:
Grant
FIRE IMPACT FEES 135
REVENUES:
Impact Fees
PW/ADMINISTRATION IMPACT FEES 137
REVENUES:
Impact Fees
City of Longwood 200 FY 2025-2026 Proposed Budget
FY 24-25
ROLL
FORWARD FY 25-26 FY 26-27 FY 27-28 FY 28-29 FY 29-30 Total
5,163,600 4,066,500 2,009,300 14,074,400 6,451,500 - 26,601,700
5,163,600 - 4,066,500 2,009,300 14,074,400 6,451,500 - 26,601,700
PROJECT DESCRIPTION FY 24-25 ROLL
FORWARD FY 25-26 FY 26-27 FY 27-28 FY 28-29 FY 29-30 Total Cost Five
Year Plan
PF19100 Resurfacing of Local Streets CB 20,000 18,000 41,500 30,000 42,000 30,000 45,000 188,500
PF19101 ADA Transition Plan CB 100,000 - 50,000 50,000 65,000 65,000 50,000 280,000
PF19102 Engineering Studies 35,000 10,000 35,000 38,000 40,000 40,000 42,000 195,000
PF19103 Bike Share Program (Best Foot Forward Program)12,500 - 10,000 9,500 10,600 6,500 8,000 44,600
PF20100 Sign Replacement, Minor Asphalt and Concrete 95,000 - 95,000 100,000 100,000 100,000 100,000 495,000
PF20101 W Warren Ave-Paving & Drainage 525,000 - - - - - -
PF25XXX W Warren Ave-Complete Street - 925,000 - 5,140,000 75,000 - 6,140,000
PF21100 Resurfacing of Local Streets Paving 100,000 77,500 100,000 110,000 100,000 110,000 110,000 530,000
PF25XXX Corridor landscaping/Hardscaping - 30,000 91,800 91,800 - - 213,600
PF22100 Paving-Highland and Industrial 130,000 105,000 - - - - - -
PF22101 Stormwater and Paving Orange Ave.200,000 - 300,000 - 200,000 1,200,000 - 1,700,000
PF22102 E. Church Sidewalk- CR 427 to US 17-92 - - 100,000 50,000 5,500,000 - - 5,650,000
PF22103 Longdale Sidewalks - - 300,000 150,000 - - - 450,000
PF22105 S. Grant St. Sidewalk - Dog Track to Lk. Kathryn 75,000 - 200,000 - - - - 200,000
PF22110 S. Ped Corridor (Milwee)20,000 - - - - - - -
PF22111 Subdivision Sidewalk Connections 75,000 - - - - 200,000 - 200,000
PF23100 Tullis,Marvin, Overstreet S. LW Sidewalk - Phase II 400,000 - - - - - - -
PF23103 Paving- Industrial Park off SR 434 175,000 175,000 - - - - - -
PF24100 Warren Ave Public Facility Drainage Improvements 1,330,000 200,000 - - 1,875,000 - 2,075,000
PF24103 Traffic Signal Installation - W SR 434 50,000 - - - - 75,000 600,000 675,000
PF24104 Bennett Drive Drainage Improvements 825,100 75,000 - - - - 75,000
PF24105 Raven Avenue Outfall 481,000 50,000 - - - - 50,000
PF25119 Shared Use Path Designation and Wayfinding 15,000 - - 20,000 - 20,000 - 40,000
PF25120 Sidewalk Construction - Residential 200,000 100,000 150,000 150,000 150,000 150,000 700,000
PF25121 Savage Road Extension 200,000 - - - 200,000 250,000 3,550,000 4,000,000
PF25122 Drainage improvments- Wilma, Park and Short 100,000 - - 75,000 1,300,000 - 1,375,000
PF26100 Paving Sleepy Hollow - 700,000 350,000 - - - 1,050,000
PF26113 Paving S. Grant St - 250,000 - - - - 250,000
PF26114 Candyland Stormwater Improvements - - 200,000 1,250,000 20,000 - 1,470,000
PF26115 Traffic Calming Initiative - 50,000 35,000 35,000 35,000 35,000 190,000
PF26XXX Oxford Road Pedestrian Route - 225,000 - 225,000
PF26XXX Raven Avenue Clearing - 40,000 - 40,000
PF26XXX W. Maine Reconstruction - 190,000 - 190,000
PF27103 Paving Sandlewood Subdivision - - 550,000 - - - 550,000
PF28103 Paving Baywood Industrial Park - - - 800,000 - - 800,000
PF28104 Sidewalk Construction - Commercial - - - 150,000 - 150,000 300,000
PF28105 Intercity Trails from BPMP - 200,000 250,000 - 450,000
PF29100 Paving Springwood, Lake Ruth, Tiberon - - - - 650,000 - 650,000
SW19105 Rock Lake Outfall - - - - - -
Fund Total 5,163,600 385,500 4,066,500 2,009,300 14,074,400 6,451,500 4,840,000 31,441,700
5163600
One Cent Sales Tax, Local Option Gas Taxes, Grants, and Paving
Assessments
PUBLIC FACILITIES FUND 310
REVENUES:
City of Longwood 201 FY 2025-2026 Proposed Budget
-
FY 24-25
ROLL
FORWARD FY 25-26 FY 26-27 FY 27-28 FY 28-29 FY 29-30 Total
11,199,489 9,874,266 5,469,579 1,551,735 1,017,724 833,644 18,746,948
11,199,489 - 9,874,266 5,469,579 1,551,735 1,017,724 833,644 18,746,948
PROJECT DESCRIPTION FY 24-25 ROLL
FORWARD FY 25-26 FY 26-27 FY 27-28 FY 28-29 FY 29-30 Total Cost Five
Year Plan
FD19104 Fire Station 15 Relocation 9,600,000 Roll Forward 9,600,000 - - - - 9,600,000
FD22112 Fire Station #17 Addition - 130,000 130,000
FD26103 Fire Station 17 - Roll Forward - 3,200,000 - - - 3,200,000
FD24113 Rescue Remount - - 500,000 - - 500,000
FD25114 Fire Engine 850,000 - - - - - -
FD25117 Motorola Portable Radios 101,142 - 101,142 101,142 - - 202,284
FD26112 Fire Rescue 17 Replacement - - 550,000 - - - 550,000
FD26XXX FD Staff Vehicles - - 104,000 52,000 52,000 52,000 260,000
FD26XXX Scott Airpacks w. Cylinders - - 101,000 101,000 - - 202,000
IT23110 Datacenter Refresh Project 124,395 - 124,395 124,395 124,395 124,395 497,580
IT26106 Computer Network Firewall Replacement - 30,814 - - - - 30,814
IT27100 Switch & Wireless Infra Replace - - 108,000 - - - 108,000
PD19106 Patrol Vehicle Replacement 115,000 - 377,690 385,246 394,877 404,749 1,562,562
PD20102 Police Motor Cycles - - 93,000 - 102,000 - 195,000
PD25109 Body Worn Cameras Program 73,952 73,952 73,952 73,952 73,952 - 295,808
PD25116 Police Portable Radio Replacement Program 85,000 - 78,400 98,000 98,000 - 274,400
PD26107 Laptop Computers - - 188,000 - - - 188,000
PD26101 PD A/C Replacement - 53,000 - - - 53,000
LS25103 Comm Bldg. AC Replacement 80,000 - - - - - -
LS25104 Community Building Siding Replacement 35,000 - - - - - -
LS25105 Concession Stand Renovation 10,000 - - - - - -
LS25107 Candyland Perimeter Fencing 75,000 - - - - - -
LS26104 Playground Equipment - - 10,000 - - - 10,000
LS26116 Multi-Use Utility Machine - - 34,000 - - - 34,000
LS26001 Candyland Staff Bathroom - 30,000 - - - 30,000
LS27002 Candyland Basketball Court Resurface - 18,000 - - - 18,000
LS27003 Pickleball/Fencing Candyland Park - 20,000 - - - 20,000
PW25110 Air Conditioning Replacement 25,000 - 40,000 - - 130,000 170,000
PW25125 Vehicle Purchase (Lease)25,000 - - - - - -
F-650 - - - - 90,000 - 90,000
36" Blinker Stop Signs - - - - - 20,000 20,000
Skid Steer - - - - - 85,000 85,000
Arrow Board - - - 6,000 - - 6,000
Message Board - - - - 20,000 - 20,000
F-350 Dump - - - 75,000 - 75,000
Awning - 15,000 15,000 17,500 17,500 65,000
Cemetery Shed with electric - 20,000 20,000
Large Equipment trailer 12,500 - 12,500
Fuel Trailer 7,000 - 7,000
Mini-excavator - 45,000 45,000
Mower Zero Turn - - - 20,000 - - 20,000
Lewis House Relocation - - 150,000 - - - - 150,000
Fund Total 11,199,489 - 9,874,266 5,469,579 1,551,735 1,017,724 833,644 18,746,948
19,587,766 5,470,079 1,051,735 1,017,724 833,644 18,247,448
CAPITAL PROJECTS FUND 320
REVENUES:
Grants and Loan Proceeds
City of Longwood 202 FY 2025-2026 Proposed Budget
(9,713,500) (500) 500,000 - - 499,500
FY 24-25
ROLL
FORWARD FY 25-26 FY 26-27 FY 27-28 FY 28-29 FY 29-30 Total
8,762,000 5,007,000 4,765,000 35,795,000 24,817,000 6,450,000 70,384,000
8,762,000 - 5,007,000 4,765,000 35,795,000 24,817,000 6,450,000 70,384,000
PROJECT DESCRIPTION FY 24-25 ROLL
FORWARD FY 25-26 FY 26-27 FY 27-28 FY 28-29 FY 29-30 Total Cost Five
Year Plan
PU21102 Water Plant Replacement 1,750,000 2,250,000 2,000,000 35,000,000 20,000,000 400,000 59,650,000
PU21105 E.LW Septic Tank Abatement Ph. 3 4,842,000 4,842,000 850,000 - - - - 850,000
PU Lift Station Rehabilitation 200,000 150,000 160,000 170,000 170,000 850,000
PU23106 Coventry Potable Water System Replacement 625,000 625,000 75,000 - - - - 75,000
PU23107 Grant St. Master Lift Station Bypass Project 150,000 - 150,000 - - - 150,000
PU23109 Reclaimed Irrigation Expansion - - 100,000 - - - 100,000
PU24109 Floodproofing of 3 Liftstations (#3,#10,#23)405,000 - 100,000 - - - - 100,000
PU24110 Georgia LS Emergency Generator 345,000 - 75,000 - - - - 75,000
PU24112 Portable Pump 6"- - - 70,000 - - 70,000
PU24114 New Utility Truck - F250 Utility Bed - - 75,000 - - - 75,000
PU25101 E.LW Septic Tank Abatement Ph. 4 400,000 - - 400,000 - 4,504,500 - 4,904,500
PU25111 F450 Crane Truck 130,000 - - - - -
PU25112 Forklift Telehandler 55,000 - - - - - -
PU25115 Vehicle Purchase (Lease)60,000 - - - - - -
PU26102 E.LW Septic Tank Abatement Ph. 5 - - - 425,000 - 5,355,000 5,780,000
PU26115 Landings Potable Water System Replacement - 975,000 - - 975,000
PU26XXX Lift Station Assessment 70,000 70,000
PU26XXX Air Vac Reconstruction Longdale 125,000 1,750,000 1,875,000
PU26XXX Galvanized Water Line Replacement 125,000 125,000 125,000 125,000 125,000 625,000
PU26XXX Wildmere By-Pass Pump and Elec. Panel 115,000 - - - - 115,000
PU27104 NW LW Septic Tank Abatement - - - - - 400,000 400,000
PU28100 Hidden Oaks Septic Tank Abatement - - - - - - -
PU26XXX Awnings 27,500 15,000 15,000 17,500 75,000
PU26XXX Large Equipment trailer 12,500 - - 12,500
PU26XXX Fuel Trailer 7,000 - - - - 7,000
Fund Total 8,762,000 5,467,000 5,007,000 4,765,000 35,795,000 24,817,000 6,450,000 76,834,000
FY 24-25
ROLL
FORWARD FY 25-26 FY 26-27 FY 27-28 FY 28-29 FY 29-30 Total
580,000 340,000 815,000 367,500 875,000 462,500 2,860,000
580,000 - 340,000 815,000 367,500 875,000 462,500 2,860,000
PROJECT DESCRIPTION FY 24-25 ROLL
FORWARD FY 25-26 FY 26-27 FY 27-28 FY 28-29 FY 29-30 Total Cost Five
Year Plan
RR20103 Water Service Line R&R 220,000 120,000 140,000 150,000 165,000 175,000 750,000
RR20104 AC Water Main Replacement- Design Included 100,000 - 110,000 500,000 110,000 550,000 110,000 1,380,000
RR20105 Lift Station Rehabilitation 115,000 - - - - - -
RR20106 Sanitary Sewer I & I Rehabilitation 22,500 22,500 25,000 25,000 27,500 27,500 127,500
RR20107 Water Plant R & R 40,000 50,000 40,000 40,000 40,000 25,000 195,000
RR21104 Lift Station Emergency Pump Replacement - - 70,000 - - 80,000 150,000
RR23108 Manhole Repair & Coating 37,500 37,500 40,000 42,500 42,500 45,000 207,500
RR25102 Generator Replacement 45,000 - - - 50,000 - 50,000
Fund Total 580,000 - 340,000 815,000 367,500 875,000 462,500 2,860,000
FY 24-25
ROLL
FORWARD FY 25-26 FY 26-27 FY 27-28 FY 28-29 FY 29-30 Total
708,500 300,000 400,000 100,000 305,000 510,000 1,615,000
708,500 - 300,000 400,000 100,000 305,000 510,000 1,615,000
PROJECT DESCRIPTION FY 24-25 ROLL
FORWARD FY 25-26 FY 26-27 FY 27-28 FY 28-29 FY 29-30 Total Cost Five
Year Plan
SW19105 Rock Lake Outfall - - 30,000 - - - - 30,000
SW21101 Bennett Drive/UPS Pond 135,000 50,000 - - - - 50,000
SW21103 Orange Avenue-Credo to Highland 200,000 - - 200,000 - - 400,000 600,000
SW23104 Master Plan Project Update Plan 50,000 - 50,000 50,000 - 100,000 - 200,000
SW23105 Pipe Lining 85,000 100,000 100,000 100,000 110,000 110,000 520,000
SW24105 Raven Outfall 200,000 - - - - - -
SW25106 Multiparameter Water Quality Meter 9,000 - - - - - - -
SW25123 Fountain Replacement 19,000 - - - - 20,000 - 20,000
SW25124 Vehicle Purchase (Lease)10,500 - - - - - - -
PF25122 CIP/Park Ave Drainage Improvements - 50,000 - - - 50,000
SW26101 Commerce Circle-IndustryRd-Commerce - - - - 75,000 - 75,000
SW26XXX Stormwater 6" bypass pump 70,000 - - - - 70,000
- - - - -
Fund Total 708,500 - 300,000 400,000 100,000 305,000 510,000 1,615,000
Grand Total All Funds 26,591,284 5,852,500 19,587,766 13,475,879 51,888,635 33,466,224 13,096,144 131,514,648
Stormwater Fees
PUBLIC UTILITIES FUND 401
REVENUES:
Public Utilities Fund Revenues
PUBLIC UTILITIES R & R FUND 402
REVENUES:
Public Utilities Fund Revenues
STORMWATER FUND 406
REVENUES:
City of Longwood 203 FY 2025-2026 Proposed Budget
CAPITAL PROJECTS DETAIL
320-1640-513-6400
New
Fund/Account
Status
Project Timeline
Oct-25
Nov-25
Design:
Construction:
Completion:Nov-25
Department Information Technology
Contact Person Craig Dunn
Spent-to-Date -
FY 2026 FY 2027 FY 2028 FY 2029 FY 2030
30,814
Totals 30,814 -- --
FY 2026 FY 2027 FY 2028 FY 2029 FY 2030
-
Totals -- -- -
FY 2026 FY 2027 FY 2028 FY 2029 FY 2030
Totals -- -- -
Capital Projects Fund
Computer Network Firewall Replacement
Project #IT26106
Description:
This project provides for the replacement of the existing Cisco ASA 5525X firewall with a Palo Alto 1410 series
firewall. This is a routine replacement cycle for a core device in the City's datacenter. We are taking the
opportunity to also install a more secure firewall device that can perform security functions that the current
Cisco ASA 5525X is not able to do.
Positive Impact on Services:
Allows the City to continue using a single dedicated Internet connection for all City computer users. In
addition, provides the required security to best secure the City's primary Internet connection from malicious
cyber actors. The device meets the regulatory requirements of NIST-800 and the FBI CJIS policy.
Negative Impact on Services:
If the City did not have this device, the City could no longer provide a secure and centralized Internet
connection to all City computer users.
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Financial Information
Funding Sources
Funding Type
Operational Impact: Expenditures/Expenses
Activity
Expenditures/Expenses
Activity
City of Longwood 204 FY 2025-2026 Proposed Budget
Positive Impact on Services:
Negative Impact on Services:
Fund/Account 320-3210-572-6400
Status (New)
Project Timeline
Design:
Construction:
Completion:Sep-26
Department Leisure Services
Contact Person Chris Capizzi
Spent-to-Date -
FY 2026 FY 2027 FY 2028 FY 2029 FY 2030
30,000
Totals 30,000- - - -
FY 2026 FY 2027 FY 2028 FY 2029 FY 2030
30,000
Totals 30,000 - - - -
FY 2026 FY 2027 FY 2028 FY 2029 FY 2030
Totals - - - - -
Operational Impact: Expenditures/Expenses
Activity
Expenditures/Expenses
Activity
Candyland Staff Bathroom
Capital Projects Fund
CANDYLAND STAFF BATHROOM
Project #LS26001
Description: Installing a working toilet in the staff building at Candyland Sports Complex
The Parks Staff does not have a toilet inside of their office at the Candyland Sports Complex. They currently have to walk a
considerable distance to use the bathroom inside the concession stand at the park. This project would consist of installing
a toilet and connecting a series of underground piping that would connect to the forcemain inside the park to allow for the
flow of wastewater.
Members of the Leisure Services Parks staff would not have to walk out in inclement wheather or the dark in an effort to
use the bathroom.
There are no main park staff offices in the county that do not have their own restrooms available for staff. If the project is
not funded, then morale would be effected and we could lose good employees over something they should have in the
first place. Also, a toilet should be available for health and safty reasons as well.
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Financial Information
Funding Sources
Funding Type
City of Longwood 205 FY 2025-2026 Proposed Budget
Positive Impact on Services:
Negative Impact on Services:
Fund/Account 320-3210-572-6400
Status (New)
Project Timeline
Design:
Construction:
Completion:Sep-27
Department Leisure Services
Contact Person Chris Capizzi
Spent-to-Date -
FY 2026 FY 2027 FY 2028 FY 2029 FY 2030
18,000
Totals - 18,000 - - -
FY 2026 FY 2027 FY 2028 FY 2029 FY 2030
- 18,000
Totals - 18,000 - - -
FY 2026 FY 2027 FY 2028 FY 2029 FY 2030
Totals - - - - -
Funding Type
Capital Projects Fund
Expenditures/Expenses
Activity
Candyland Basketball Court Resurface
Project #LS27001
Description: Candyland Basketball Court Resurface
The basketball courts at Reiter Park will be in need of resurfacing come the 26-27 FY. Outdoor commercial
courts should be resurfaced every 4-6 years. Our courts are heavily used and will need to be resurfaced right
around the 5 year mark.
After the courts are resurfaced, cracks and fading lines will not be an issue for play. Having smooth courts with
good identifiable lined boundaries is mandatory for safe and efficent play.
If the courts are not resurfaced, smaller cracks can expand causing safety issues and will effect the efficiency of
play on the court. Fading lines can also cause issues during play.
Activity
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Financial Information
Funding Sources
Candyland Basketball Court Resurface
Operational Impact: Expenditures/Expenses
City of Longwood 206 FY 2025-2026 Proposed Budget
Positive Impact on Services:
Negative Impact on Services:
Fund/Account 320-3210-572-6400
Status (New)
Project Timeline
Design:
Construction:
Completion:Sep-26
Department Leisure Services
Contact Person Chris Capizzi
Spent-to-Date -
FY 2026 FY 2027 FY 2028 FY 2029 FY 2030
20,000
Totals - 20,000 - - -
FY 2026 FY 2027 FY 2028 FY 2029 FY 2030
20,000
Totals - 20,000 - - -
FY 2026 FY 2027 FY 2028 FY 2029 FY 2030
Totals - - - - -
Operational Impact: Expenditures/Expenses
Activity
Expenditures/Expenses
Activity
Pickleball/Tennis Court Fencing
Capital Projects Fund
PICKLEBALL/FENCING CANDYLAND PARK
Project #LS27002
Description: New Fencing for Pickleball/Tennis Court area at Candyland Park
The current perimeter fencing that encloses the pickleball courts and tennis court at Candyland Park is the original
fencing that is over two decades old. It is starting to become run down and is in need of replacement in order to keep the
balls from going out of the court and also to keep basketballs from coming into the court area.
The pickelball courts have become a major draw at Candyland, so we want to make sure that the area is being
maintained for safety and security and also looks attractive to patrons.
The current fencing has spots where balls can roll under and out of the playing area and the fence is warped where
basketballs have hit the fencing for the last couple decades. It is also important for the city to have an aesthetcially
pleasing court in order to attract patrons.
Financial Information
Funding Sources
Funding Type
City of Longwood 207 FY 2025-2026 Proposed Budget
Positive Impact on Services:
Negative Impact on Services:
Fund/Account 320-2800-522-6301
Status Carryforward
Project Timeline
Design:
Construction:
Completion:
Department Fire Department
Contact Person Troy Feist
Spent-to-Date 686,183
FY 2026 FY 2027 FY 2028 FY 2029 FY 2030
5,200,000 - - -
4,400,000 - - -
Totals 9,600,000 - - - -
FY 2026 FY 2027 FY 2028 FY 2029 FY 2030
9,600,000
- - - -
Totals 9,600,000 - - - -
FY 2026 FY 2027 FY 2028 FY 2029 FY 2030
- - - - -
Totals - - - - -
Services would continue from the current Station 15 location, which has endured flooding as well as costs and staff
time attempting to mitigate the flood threat during storm events.
Funding Type
Loan Proceeds
FIRE STATION #15 Relocation
Description:
Station 15 Relocation - New Construction at 451/455 Site
This would fund the demolition of an existing office building and construction of a new Station 15 designed to meet
and exceed code requirements by providing a safe room to allow the City staff and first responders to better
withstand and provide service during storm events.
Project #FD19104
Activity
Funding Sources
Financial Information
Activity
Expenditures/Expenses
Operational Impact: Expenditures/Expenses
SLFRF Funding
Construction
City of Longwood 208 FY 2025-2026 Proposed Budget
Positive Impact on Services:
Negative Impact on Services:
Fund/Account 120-2800-522-6302
Status Carryforward
Project Timeline
Design:Completed
Construction:Awaiting RFP
Completion:2026
Department Fire Department
Contact Person Troy Feist
Spent-to-Date 28,808
FY 2026 FY 2027 FY 2028 FY 2029 FY 2030
99,000 - - -
308,371
Totals 407,371 - - - -
FY 2026 FY 2027 FY 2028 FY 2029 FY 2030
- - - - -
- - - - -
Totals - - - - -
FY 2026 FY 2027 FY 2028 FY 2029 FY 2030
- - - - -
Totals - - - - -
Project #FD22112
Fire Impact Fees
Expenditures/Expenses
Activity
Only the oldest engines in our fleet will be able to be stationed at this location. The station will still lack adequate
bunk space. The increased bay door repair costs for the station will continue.
Funding Type
SLFRF Funding - ARPA (120)
FIRE STATION #17 ADDITION
Financial Information
Funding Sources
Activity
Description:
Fire Station 17 addition. This addition will allow for the comfortable accommodation of current staff at Station 17.
Additionally, a portion of the back wall will be extended to accommodate larger apparatus.
This modification will allow for the rotation of our current and future fire engine fleet. The extension of the bays
will allow the bay doors to be relocated inside where they are protected from the elements. The bunk room will be
extended to allow room for all of our staff on duty.
Operational Impact: Expenditures/Expenses
City of Longwood 209 FY 2025-2026 Proposed Budget
Positive Impact on Services:
Negative Impact on Services:
Fund/Account 320-2800-522-6400
Status New
Project Timeline 2025-2028
Design:2025
Construction:2026
Completion:2028
Department Fire Department
Contact Person Troy Feist
Spent-to-Date
FY 2026 FY 2027 FY 2028 FY 2029 FY 2030
550,000 - - -
Totals 550,000- - - -
FY 2026 FY 2027 FY 2028 FY 2029 FY 2030
-
- - - - -
Totals - - - - -
FY 2026 FY 2027 FY 2028 FY 2029 FY 2030
- - - - -
Totals - - - - -
Current frontline unit will be placed in reserve status. Rescue 17 spare is at end of servable life span.
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Funding Type
Capital Projects Fund
Fire Rescue 17 Replacement
Description:
Frontline Rescue 17 Replacement
This purchase will replace frontline Rescue 17. This purchase is a part of an apparatus fleet management plan
which will reduce reoccurring maintenance cost by replacing aging truck.
Activity
Project #FD26112
Financial Information
Funding Sources
Operational Impact: Expenditures/Expenses
Expenditures/Expenses
Activity
City of Longwood 210 FY 2025-2026 Proposed Budget
Positive Impact on Services:
Negative Impact on Services:
Fund/Account 320-2800-522-6400
Status New
Project Timeline 2026-2030
Design:2026
Construction:2026
Completion:2030
Department Fire
Contact Person Troy Feist
Spent-to-Date
FY 2026 FY 2027 FY 2028 FY 2029 FY 2030
104,000 52,000 52,000 52,000
Totals 104,000 52,000 52,000 52,000
FY 2026 FY 2027 FY 2028 FY 2029 FY 2030
-
Totals - - - - -
FY 2026 FY 2027 FY 2028 FY 2029 FY 2030
Totals - - - - -
Capital Projects Fund
FD Staff Vehicles
Project #FD26XXX
Description:
Purchase of staff vehicles.
Department currently leasing 4 staff vehicles. Enterprise lease program cost has been steadily rising making
future lease options expensive and unpredictable. Purchase of staff vehicles over next several years allows for
cost savings and easier forecasting of budget. Additionally, purchase of vehicle allows for additional staff vehicle
for BC Training.
Current lease program requires Department to incur substantial cost annually for movement of equipment and
emergency lighting Rising lease cost is unpredictable and has now surpassed cost of purchase.
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Financial Information
Funding Sources
Funding Type
Operational Impact: Expenditures/Expenses
Activity
Expenditures/Expenses
Activity
City of Longwood 211 FY 2025-2026 Proposed Budget
Positive Impact on Services:
Negative Impact on Services:
Fund/Account 320-2800-522-6400
Status New
Project Timeline 2026
Design:2026
Construction:
Completion:2026
Department Fire
Contact Person Troy Feist
Spent-to-Date
FY 2026 FY 2027 FY 2028 FY 2029 FY 2030
101,142 101,142
Totals 101,142 101,142 - - -
FY 2026 FY 2027 FY 2028 FY 2029 FY 2030
-
Totals - - - - -
FY 2026 FY 2027 FY 2028 FY 2029 FY 2030
Totals - - - - -
Capital Projects Fund
Scott Airpacks with Cylinders
Project #FD26XXX
Description:
Purchase of 10 Scott X3 Pro Airpacks with Cylinders.
Current Airpacks warranty is expiring; Department would incur significant annual repair cost if not replaced. Due to
pending Assistance to Firefighters Grant no funding for radios FY 26 is needed. Asking that allocated radio funds for
FY 26 be used for Airpack purchase.
Current Airpacks rescue breathing functions are not compatible with newer style Airpacks. This poses safety
hazard.
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Financial Information
Funding Sources
Funding Type
Operational Impact: Expenditures/Expenses
Activity
Expenditures/Expenses
Activity
City of Longwood 212 FY 2025-2026 Proposed Budget
Positive Impact on Services:
Negative Impact on Services:
Fund/Account 320-2600-521-6400
Status Ongoing
Project Timeline
Design:N/A
Construction:N/A
Completion:
Department Police Department
Contact Person David Dowda
Spent-to-Date
FY 2026 FY 2027 FY 2028 FY 2029 FY 2030
377,690 385,246 394,877 404,749
Totals 377,690 385,246 394,877 404,749
FY 2026 FY 2027 FY 2028 FY 2029 FY 2030
377,690 385,246 394,877 404,749
Totals 377,690 385,246 394,877 404,749
FY 2026 FY 2027 FY 2028 FY 2029 FY 2030
Totals - - - -
POLICE VEHICLE REPLACEMENT PROGRAM
Project #PD19106
Description:
These are police marked and unmarked 4 wheeled patrol vehicles. These vehicles allow police personnel to effectively efficiently
patrol the city creating an omni-presence in an effort to reduce criminal activity. They enable police personnel to have constant
access to the emergency equipment stored in the vehicle to take immediate action. The vehicles are equipped with radio and
mobile computer communication means as well as report writing equipment creating a mobile office space for the officers.
These vehicles will allow for police patrols for the purpose of crime suppression. They will replace aging and deteriorating existing
vehicles which will have several benefits including cost savings and improvements in safety. This purchase will equip the
department with vehicles with improved fuel efficiency and reduce repair needs lowering expenses. Removing vehicles from the
fleet earlier will increase trade-in values and increase purchasing ability when acquiring new vehicles. New vehicles provide the
latest in safety equipment increasing officer safety. If this purchase is not approved these benefits will not be realized.
None.
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Financial Information
Funding Sources
Funding Type
Operational Impact: Expenditures/Expenses
Activity
Fuel Estimate
Vehicle Maintenance
Expenditures/Expenses
Activity
City of Longwood 213 FY 2025-2026 Proposed Budget
Positive Impact on Services:
Negative Impact on Services:
Fund/Account 320-2600-521-6400
Status Ongoing
Project Timeline
Design:N/A
Construction:N/A
Completion:
Department Police Department
Contact Person David Dowda
Spent-to-Date
FY 2026 FY 2027 FY 2028 FY 2029 FY 2030
93,000 102,000
Totals - 93,000 - 102,000 -
FY 2026 FY 2027 FY 2028 FY 2029 FY 2030
-
Totals - - - - -
FY 2026 FY 2027 FY 2028 FY 2029 FY 2030
Totals - - - - -
Capital Projects Fund - Equipment
POLICE MOTORCYCLE REPLACEMENT PROGRAM
Project #PD20102
Description:
These are police motorcycles. These vehicles allow police personnel to effectively and efficiently patrol the city creating
an omni-presence in an effort to reduce criminal activity and improve traffic safety. They enable police personnel to
have constant access to the emergency equipment and take immediate action. The vehicles allow for quicker response
to traffic crash scenes and provided increased traffic education and enforcement capabilities for the department's
traffic officers.
Traffic safety is of the utmost importance to the citizens of Longwood. It is easily one of the most frequently requested
actions of the police department staff. The police motorcycle is predominately used for traffic safety enforcement and
education and is pivotal to the department's efforts in this area. The purchase of these vehicles will greatly enhance the
department's ability to ensure the safety of citizens and all those who share our roadways.
None.
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Financial Information
Funding Sources
Funding Type
Operational Impact: Expenditures/Expenses
Activity
Expenditures/Expenses
Activity
City of Longwood 214 FY 2025-2026 Proposed Budget
Positive Impact on Services:
Negative Impact on Services:
Fund/Account 320-2600-521-6400
Status Ongoing
Project Timeline
Design:N/A
Construction:N/A
Completion:
Department Police Department
Contact Person David Dowda
Spent-to-Date
FY 2026 FY 2027 FY 2028 FY 2029 FY 2030
73,952 73,952 73,952 73,952
Totals 73,952 73,952 73,952 73,952 -
FY 2026 FY 2027 FY 2028 FY 2029 FY 2030
-
Totals - - - - -
FY 2026 FY 2027 FY 2028 FY 2029 FY 2030
Totals - - - - -
POLICE BODY WORN CAMERAS
Project #PD25109
Description:
Body worn cameras for use in the field by police personnel.
The body worn cameras allow for the efficient collection of information and evidence by police personnel in the field. The
cameras increase officer safety and accountability. They have become instrumental in complaint resolution.
None.
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Financial Information
Funding Sources
Funding Type
Operational Impact: Expenditures/Expenses
Activity
Expenditures/Expenses
Activity
City of Longwood 215 FY 2025-2026 Proposed Budget
Positive Impact on Services:
Negative Impact on Services:
Fund/Account 320-2600-521-6400
Status Ongoing
Project Timeline
Design:N/A
Construction:N/A
Completion:
Department Police Department
Contact Person David Dowda
Spent-to-Date
FY 2026 FY 2027 FY 2028 FY 2029 FY 2030
78,400 98,000 98,000 -
Totals 78,400 98,000 98,000 - -
FY 2026 FY 2027 FY 2028 FY 2029 FY 2030
98,000 98,000 98,000
Totals 98,000 98,000 98,000 - -
FY 2026 FY 2027 FY 2028 FY 2029 FY 2030
388 388 388
Totals 388 388 388 - -
POLICE RADIO REPLACEMENT PROGRAM
Project #PD25116
Description:
These are hand-held portable radios used for communication between law enforcement officers and the
emergency communications specialist who dispatch emergency information to officers.
The portable radio provides police personnel a means of immediate communication with police dispatchers and
fellow law enforcement personnel while in the field.
None.
Financial Information
Funding Sources
Funding Type
Operational Impact: Expenditures/Expenses
Activity
Portable Radio Maintenance and Programming
Expenditures/Expenses
Activity
City of Longwood 216 FY 2025-2026 Proposed Budget
Positive Impact on Services:
Negative Impact on Services:
Fund/Account 320-2600-521-6400
Status Ongoing
Project Timeline
Design:N/A
Construction:N/A
Completion:
Department Police Department
Contact Person David Dowda
Spent-to-Date
FY 2026 FY 2027 FY 2028 FY 2029 FY 2030
188,000
Totals 188,000 - - - -
FY 2026 FY 2027 FY 2028 FY 2029 FY 2030
-
Totals - - - - -
FY 2026 FY 2027 FY 2028 FY 2029 FY 2030
Totals - - - - -
POLICE LAPTOP COMPUTERS
Project #PD26107
Description:
These are ruggedized laptop computers.
These computers provide report writing and computer aided dispatch capabilities for law enforcement officers in the
field. They are rapidly degrading, and replacing them will reduce burdens on IT staff and officers and improve service.
None.
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Financial Information
Funding Sources
Funding Type
Operational Impact: Expenditures/Expenses
Activity
Expenditures/Expenses
Activity
City of Longwood 217 FY 2025-2026 Proposed Budget
Positive Impact on Services:
Negative Impact on Services:
Fund/Account 320-2600-521-6400
Status Ongoing
Project Timeline
Design:N/A
Construction:N/A
Completion:
Department Police Department
Contact Person David Dowda
Spent-to-Date
FY 2026 FY 2027 FY 2028 FY 2029 FY 2030
53,000 -
Totals - 53,000 - - -
FY 2026 FY 2027 FY 2028 FY 2029 FY 2030
-
Totals - - - - -
FY 2026 FY 2027 FY 2028 FY 2029 FY 2030
Totals - - - - -
Operational Impact: Expenditures/Expenses
Activity
Expenditures/Expenses
Activity
POLICE DEPARTMENT A/C REPLACEMENT
Project #PD26101
Description:
30 ton Carrier Dual Condenser Split Air Conditioner
The police department's AC system has been in service for 39 years and is in poor condition. This air conditioning
system is necessary to provide the employees of the police department with a comfortable working environment.
This replacement will result in a reduction in the annual expense involved in maintaining the police facility's
current system and prevent unexpected breakdowns.
None.
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Financial Information
Funding Sources
Funding Type
City of Longwood 218 FY 2025-2026 Proposed Budget
Positive Impact on Services:
Negative Impact on Services:
Fund/Account 310-3520-541-6303
Status Carryforward
Project Timeline
Design:N/A
Construction:FY 2024
Completion:FY 2025
Department Public Works Streets
Contact Person Eric Nagaowski
Spent-to-Date 130,000.00$
FY 2026 FY 2027 FY 2028 FY 2029 FY 2030
105,000 - - - -
Totals 105,000 - - - -
FY 2026 FY 2027 FY 2028 FY 2029 FY 2030
105,000 - - - -
Totals 105,000 - - - -
FY 2026 FY 2027 FY 2028 FY 2029 FY 2030
300 300 500
Totals - - 300 300 500
3rd Generation Infrastructure Sales Tax
PAVING-HIGHLAND AND INDUSTRIAL
Project #PF22100
Description:
Industry Road and Highland Street were rated a fair to poor in the 2023 pavement condition assessment. Due to
the low rating and poor condition, these streets are a high priority. Annual paving of city streets as per the
Pavement Management and Prioritization Plan.
Roadway repairs reduces the need for major rehabilitation to roadways. Reduce filling of pot holes and possible
claims of car damage. New striping and smoother roads which lead to a safer roadway.
Not able to properly manage our resurfacing of streets in the city. Excessive pot holes and claims for repairs by
users of the roadways. More damage from rains and storms due to poor asphalt surface.
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Financial Information
Funding Sources
Funding Type
Operational Impact: Expenditures/Expenses
Activity
Maintenance
Expenditures/Expenses
Activity
Construction
City of Longwood 219 FY 2025-2026 Proposed Budget
Positive Impact on Services:
Negative Impact on Services:
Fund/Account
Status Ongoing
Project Timeline
Design:FY 2026
Construction:FY 2026
Completion:FY 2029
Department Public Works Streets
Contact Person Shad Smith, P.E.
Spent-to-Date -
FY 2026 FY 2027 FY 2028 FY 2029 FY 2030
200,000
100,000 200,000 1,200,000
Totals 300,000 - 200,000 1,200,000 -
FY 2026 FY 2027 FY 2028 FY 2029 FY 2030
20,000 200,000 -
280,000 1,200,000
Totals 300,000 - 200,000 1,200,000 -
FY 2026 FY 2027 FY 2028 FY 2029 FY 2030
Totals - - - - -
Operational Impact: Expenditures/Expenses
Activity
Maintenance
4th Generation Infrastructure Sales Tax
Expenditures/Expenses
Activity
Design
Construction
3rd Generation Infrastructure Sales Tax
STORMWATER AND PAVING ORANGE AVENUE
Project #PF22101 and SW21103
Description:
Paving of Orange Ave and update the stormwater system on Orange Ave. to alleviate flooding especially in areas where
school children walk. Outfall pipe to Lake Gem will need to be replaced. Drainage Limits from Credo St. to Highlands St.
and resurfacing limits from Credo to US 17-92. Project funding is split between the Public Facilities and the Stormwater
funds with anticipated funding from HMGP Hurricane Ian Grant.
Alleviate flooding along Orange Avenue so to provide a safe route for pedestrians and motorists. Also, resurface road
with new pavement surface and striping. Reduce standing water in an area that is prone to flooding due to lack of
stormwater drainage system. School kids will no longer have to walk home on flooded sidewalks.
Continue to have localized flooding and possibly lowering of property values. Danger for elementary school kids walking
home in flooded road and sidewalk. Also, continued pavement failure which can affect utility service.
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Financial Information
Funding Sources
Funding Type
310-3520-541-6306
City of Longwood 220 FY 2025-2026 Proposed Budget
Positive Impact on Services:
Negative Impact on Services:
Fund/Account 310-3520-541-6313
Status Ongoing
Project Timeline
Design:FY 2025
Construction:FY 2027
Completion:FY 2028
Department Public Works Streets
Contact Person Eric Nagowski
Spent-to-Date 70,000$
FY 2026 FY 2027 FY 2028 FY 2029 FY 2030
50,000 5,500,000 - -
50,000 50,000
Totals 100,000 50,000 5,500,000 - -
FY 2026 FY 2027 FY 2028 FY 2029 FY 2030
100,000 50,000 - - -
5,500,000
Totals 100,000 50,000 5,500,000 - -
FY 2026 FY 2027 FY 2028 FY 2029 FY 2030
Totals - - - - -
FDOT LAP
EAST CHURCH AVENUE COMPLETE STREET
Project #PF22102
Description:
Project will entail study, design and construction to make E. Church Ave meet the intent of the City's Complete Street
Policy. This work includes wider sidewalks, bike facilities, signage, street scape, and wayfinding. Limits from Sunrail
station to US 17-92. This project is on Metroplan Orlando's funding list in which the first phase, a study, is locally funded.
Design is currently programmed in the FDOT work program for 2024 but will be supplemented by the 3rd Generation
Penny Sales Tax. FDOT FM no. 446903-1
Create a walkable and bike friendly corridor through center of city. ADA needs will be met and school age pedestrian
walking needs will be met. Improved aesthetic on E. Church Ave.
Poor sidewalk connections and unsightly rundown corridor down center of the city.
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Financial Information
Funding Sources
Funding Type
Operational Impact: Expenditures/Expenses
Activity
None
4th Generation Infrastructure Sales Tax
Expenditures/Expenses
Activity
Design (plans update)
Construction
City of Longwood 221 FY 2025-2026 Proposed Budget
Positive Impact on Services:
Negative Impact on Services:
Fund/Account 310-3520-541-6314
Status Ongoing
Project Timeline
Design:FY 24
Construction:FY 27
Completion:FY 28
Department Public Works Streets
Contact Person J. Tackett/E. Nagowski
Spent-to-Date 92,880$
FY 2026 FY 2027 FY 2028 FY 2029 FY 2030
300,000
Totals 150,000- - - -
FY 2026 FY 2027 FY 2028 FY 2029 FY 2030
300,000
Totals 300,000 150,000 - - -
FY 2026 FY 2027 FY 2028 FY 2029 FY 2030
Totals - - - - -
3rd Generation Infrastructure Sales Tax
LONGDALE SIDEWALKS
Project #PF22103
Description:
This project will provide sidewalks from Longwood elementary up and through the Longdale residential subdivision This
will include north south connector sidewalks to provide access to Longwood Elementary School. This project is on
Metroplan's local sidewalk project list.Public Works will be working to apply for "Safe Routes to School" grant funding.
Currently will go straight to construction utilizing GIS and specialty sidewalk contractors to safe funds.
This project will provide sidewalks throughout the Longdale residential subdivision and also include north south
connector sidewalks to provide access to Longwood Elementary School. This project is on Metroplan's local sidewalk
project list. Public Works will be working to apply for "Safe Routes to School" grant funding.
School kids will have to walk in the streets to get to school. Discourages citizens from walking in their neighborhoods.
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Financial Information
Funding Sources
Funding Type
Operational Impact: Expenditures/Expenses
Activity
Expenditures/Expenses
Activity
Construction
150,000
300,000
150,000
City of Longwood 222 FY 2025-2026 Proposed Budget
Positive Impact on Services:
Negative Impact on Services:
Fund/Account 310-3520-541-6318
Status Carryforward
Project Timeline
Design:N/A
Construction:FY 2026
Completion:FY 2026
Department Public Works Streets
Contact Person Shad Smith
Spent-to-Date 2,000
FY 2026 FY 2027 FY 2028 FY 2029 FY 2030
75,000
125,000
Totals 200,000 - - - -
FY 2026 FY 2027 FY 2028 FY 2029 FY 2030
200,000
Totals 200,000 - - - -
FY 2026 FY 2027 FY 2028 FY 2029 FY 2030
Totals - - - - -
3rd Generation Infrastructure Sales Tax
S.GRANT ST. SIDEWALK-DOG TRACK TO LK. KATHRYN
Project #PF22105
Description:
Provide a continuous sidewalk from then end of the Columbus harbor Neighborhood all the way to Dog Track Road.
Currently there is not a sidewalk connection to Dog Track Road. This project will include approximately 1750 Linear
feet of sidewalk. This project is funded through the Seminole County 3rd Generation Penny Sales Tax.
Provide more access for the local residents to walk or bike on the sidewalks for basic transportation or for exercise.
These sidewalk will lead to citizens being healthier and will improve pollution from less automobiles on the road.
Discourage citizens in these neighborhoods from walking or will have to walk in the streets or on the grass shoulders.
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Financial Information
Funding Sources
Funding Type
Operational Impact: Expenditures/Expenses
Activity
4th Generation Infrastructure Sales Tax
Expenditures/Expenses
Activity
Construction
City of Longwood 223 FY 2025-2026 Proposed Budget
Positive Impact on Services:
Negative Impact on Services:
Fund/Account 310-3520-541-6316
Status Carryforward
Project Timeline
Design:FY 2024
Construction:FY 2024
Completion:FY 2025
Department Public Works Streets
Contact Person Shad Smith
Spent-to-Date 50,000
FY 2026 FY 2027 FY 2028 FY 2029 FY 2030
- - - 200,000 -
Totals - - - 200,000 -
FY 2026 FY 2027 FY 2028 FY 2029 FY 2030
- - - 200,000 -
Totals - - - 200,000 -
FY 2026 FY 2027 FY 2028 FY 2029 FY 2030
Totals - - - - -
4th Generation Infrastructure Sales Tax
SUBDIVISION SIDEWALK CONNECTIONS
Project #PF22111
Description:
There currently exists a few neighborhoods that have sidewalk but the sidewalk does not connect to the main road.
Some of the locations that need to be designed and constructed are at the following locations: E.E. Williamson Rd
and Waverly Dr., Rangeline Road and Marin Dr., Stone Ct and Longwood Hills Rd.and Longwood Hills Rd.and
Hearthstone Ln.,W.Church Ave and Tiberon Cove Rd. This project is funded through the Seminole County 3rd
Generation Penny Sales Tax.
Allow citizens and school children access to collector roadways by sidewalk which will keep them safer and more
comfortable. Also will encourage them citizens to have healthier walking habits. Many of these corners are bus stops
so sidewalk will give school kids a place to stand.
Discourage citizens in these neighborhoods from walking or they will have to walk in the streets.
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Financial Information
Funding Sources
Funding Type
Operational Impact: Expenditures/Expenses
Activity
Expenditures/Expenses
Activity
Construction
City of Longwood 224 FY 2025-2026 Proposed Budget
Positive Impact on Services:
Negative Impact on Services:
Fund/Account 310-3520-541-6304
Status Carryforward
Project Timeline
Design:FY 2024
Construction:FY 2026
Completion:FY 2026
Department Public Works Streets
Contact Person Shad Smith
Spent-to-Date -
FY 2026 FY 2027 FY 2028 FY 2029 FY 2030
175,000
Totals 175,000 - - - -
FY 2026 FY 2027 FY 2028 FY 2029 FY 2030
175,000
Totals 175,000 - - - -
FY 2026 FY 2027 FY 2028 FY 2029 FY 2030
Totals - - - - -
3rd Generation Infrastructure Sales Tax
PAVING-INDUSTRIAL PARK OFF SR 434
Project #PF23103
Description:
Annual paving of city streets as per the Pavement Management and Prioritizaton Plan. Industry Road and
Commerce Way was determined in be in high need of resrufacing.
Roadway repairs reduces the need for major rehabilitation to roadways. New striping and smoother roads lead to a
safer roadway for the property owners and business owners.
Not able to properly manage our resurfacing of streets in the city. Excessive pot holes and claims for repairs by
users of the roadways. More damage from rains and storms due to poor asphalt surface.
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Financial Information
Funding Sources
Funding Type
Operational Impact: Expenditures/Expenses
Activity
Expenditures/Expenses
Activity
Construction
City of Longwood 225 FY 2025-2026 Proposed Budget
Positive Impact on Services:
Negative Impact on Services:
Fund/Account 310-3520-541-6323
Status Ongoing
Project Timeline
Design:FY 23-24
Construction:FY24-25
Completion:FY24-25
Department Public Works Streets
Contact Person Shad Smith
Spent-to-Date 29,483
FY 2026 FY 2027 FY 2028 FY 2029 FY 2030
50,000 375,000
150,000 1,500,000
Totals 200,000 - - 1,875,000 -
FY 2026 FY 2027 FY 2028 FY 2029 FY 2030
200,000 -
1,875,000
Totals 200,000 - - 1,875,000 -
FY 2026 FY 2027 FY 2028 FY 2029 FY 2030
1,000
Totals - - - - 1,000
4th Generation Infrastructure Sales Tax
WARREN AVE. PUBLIC FACILITY DRAINAGE IMPROVEMENTS
Project #PF24100
Description:
To improve stormwater capacity at 301 W.Warren. Construction includes the reconstruction of the drainage piping system to
allow for greater stormwater flow capacity and recovery. This project to be majority funded by HMGP Hurricane Ian Grant.
Property at 301 W.Warren will no longer flood allowing city to utilize the property for future use. Additionally will minimize the
storm water staging on W. Warren Ave/ and Milwee St.
Continued flooding of building and parking lot.
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Financial Information
Funding Sources
Funding Type
Operational Impact: Expenditures/Expenses
Activity
Pipe and pond Maintenance
Grant Funds HMGP - FEMA
Expenditures/Expenses
Activity
Design
Construction
City of Longwood 226 FY 2025-2026 Proposed Budget
Positive Impact on Services:
Negative Impact on Services:
Fund/Account 310-3520-541-6328
Status Ongoing
Project Timeline
Design:Anually
Construction:Anually
Completion:Anually
Department Public Works Streets
Contact Person Shad Smith
Spent-to-Date N/A
FY 2026 FY 2027 FY 2028 FY 2029 FY 2030
100,000 150,000 150,000 150,000 150,000
Totals 100,000 150,000 150,000 150,000 150,000
FY 2026 FY 2027 FY 2028 FY 2029 FY 2030
100,000 150,000 150,000 150,000 150,000
Totals 100,000 150,000 150,000 150,000 150,000
FY 2026 FY 2027 FY 2028 FY 2029 FY 2030
Totals - - - - -
4th Generation Infrastructure Sales Tax
SIDEWALK CONSTRUCTION - RESIDENTIAL
Project #PF25120
Description:
Construction of new sidewalk and wholesale replacement in locations of deficient non-standard sidewalks.
Safer places to walk and gather in city neighborhoods. Bring old neighborhoods to current standard and meet current
ADA laws. Greater health benefits of citizens of the city.
More damaged sidewalks, more triping hazards. Not as enjoyable to walk so less healthy citizens.
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Financial Information
Funding Sources
Funding Type
Operational Impact: Expenditures/Expenses
Activity
Expenditures/Expenses
Activity
Construction
City of Longwood 227 FY 2025-2026 Proposed Budget
Positive Impact on Services:
Negative Impact on Services:
Fund/Account 310-3520-541-6330
Status New
Project Timeline
Design:FY 27-28
Construction:FY 29-30
Completion:FY 29-30
Department Public Works Stormwater
Contact Person Shad Smith
Spent-to-Date N/A
FY 2026 FY 2027 FY 2028 FY 2029 FY 2030
75,000
1,300,000
Totals -75,000 - 1,300,000 -
FY 2026 FY 2027 FY 2028 FY 2029 FY 2030
- 75,000
1,300,000
Totals -75,000 - 1,300,000 -
FY 2026 FY 2027 FY 2028 FY 2029 FY 2030
Totals - - - - -
Stormwater Fund
Drainage Improvements - Wilma, Park and Short
Project #PF25122
Description:
Short Avenue, Park Avenue, Wilma Street and South Milwee Street are prone to flooding. At times, the flooding has directly
impacted at least two of the businesses by flooding a portion of the building.
Reduce flooding of the roadways, reduce flood risk to property and proper discharge of the stormwater.
Continue to have localized flooding, possibly lowering of property values, increased risk of property damage and increased
maintenance of the roadways.
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Financial Information
Funding Sources
Funding Type
Operational Impact: Expenditures/Expenses
Activity
None- Reduce Operational impacts
4th Generation Infrastructure Sales Tax
FEMA Grant
Expenditures/Expenses
Activity
Design
Construction
City of Longwood 228 FY 2025-2026 Proposed Budget
Positive Impact on Services:
Negative Impact on Services:
Fund/Account 310-3520-541-3605
Status New
Project Timeline
Design:N/A
Construction:FY 25-26
Completion:FY 25-26
Department Public Works Streets
Contact Person Shad Smith
Spent-to-Date N/A
FY 2026 FY 2027 FY 2028 FY 2029 FY 2030
700,000 350,000
Totals 700,000 350,000 - - -
FY 2026 FY 2027 FY 2028 FY 2029 FY 2030
700,000 350,000
Totals 700,000 350,000 - - -
FY 2026 FY 2027 FY 2028 FY 2029 FY 2030
Totals - - - - -
4th Generation Infrastructure Sales Tax
Paving Sleepy Hollow
Project #PF26100
Description:
The streets within the Sleepy Hollow neighborhood were rated as "fair to very poor" in the 2023 Pavement Condition
Assessment. Given their low ratings and deteriorating condition, these streets have been identified as a high priority
for rehabilitation. This work aligns with the City’s Pavement Management and Prioritization Plan, which guides the
annual paving and maintenance of city streets.
Roadway repairs help prevent the need for more extensive and costly rehabilitation in the future. These improvements
also reduce the frequency of pothole patching and the potential for vehicle damage claims. Additionally, new pavement
striping and smoother road surfaces contribute to improved safety for all roadway users.
Not being able to properly manage street resurfacing efforts across the city leads to an increase in potholes and a
higher volume of damage claims from roadway users. Additionally, deteriorating asphalt surfaces are more susceptible
to further damage from rain and storm events, compounding maintenance challenges and repair costs.
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Financial Information
Funding Sources
Funding Type
Operational Impact: Expenditures/Expenses
Activity
Expenditures/Expenses
Activity
Construction
City of Longwood 229 FY 2025-2026 Proposed Budget
Positive Impact on Services:
Negative Impact on Services:
Fund/Account 310-3520-541-6331
Status New
Project Timeline
Design:N/A
Construction:FY 25-26
Completion:FY 25-26
Department Public Works Streets
Contact Person Shad Smith
Spent-to-Date N/A
FY 2026 FY 2027 FY 2028 FY 2029 FY 2030
250,000
Totals 250,000 - - - -
FY 2026 FY 2027 FY 2028 FY 2029 FY 2030
250,000
Totals 250,000 - - - -
FY 2026 FY 2027 FY 2028 FY 2029 FY 2030
Totals - - - - -
4th Generation Infrastructure Sales Tax
Paving S. Grant St.
Project #PF26113
Description:
Sections of S. Grant St. were rated as "fair to poor" in the 2023 Pavement Condition Assessment. Given their low
ratings and deteriorating condition, these streets have been identified as a high priority for rehabilitation. This work
aligns with the City’s Pavement Management and Prioritization Plan, which guides the annual paving and
maintenance of city streets.
Roadway repairs help prevent the need for more extensive and costly rehabilitation in the future. These
improvements also reduce the frequency of pothole patching and the potential for vehicle damage claims.
Additionally, new pavement striping and smoother road surfaces contribute to improved safety for all roadway
users.
Not being able to properly manage street resurfacing efforts across the city leads to an increase in potholes and a
higher volume of damage claims from roadway users. Additionally, deteriorating asphalt surfaces are more
susceptible to further damage from rain and storm events, compounding maintenance challenges and repair costs.
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Financial Information
Funding Sources
Funding Type
Operational Impact: Expenditures/Expenses
Activity
Expenditures/Expenses
Activity
Construction
City of Longwood 230 FY 2025-2026 Proposed Budget
Positive Impact on Services:
Negative Impact on Services:
Fund/Account 310-3520-541-6334
Status New
Project Timeline FY 25/26
Design:FY 25/26
Construction:FY 26/27
Completion:ON-GOING
Department Public Works Streets
Contact Person Shad Smith
Spent-to-Date -
FY 2026 FY 2027 FY 2028 FY 2029 FY 2030
50,000 35,000 35,000 35,000 35,000
Totals 50,000 35,000 35,000 35,000 35,000
FY 2026 FY 2027 FY 2028 FY 2029 FY 2030
50,000
35,000 35,000 35,000 35,000
Totals 50,000 35,000 35,000 35,000 35,000
FY 2026 FY 2027 FY 2028 FY 2029 FY 2030
Totals - - - - -
4th Generation Infrastructure Sales Tax
Traffic Calming Initiative
Project #PF26115
Description:
As part of the City of Longwood’s adopted Mobility plan, the City has to develop a Residential Traffic Calming
Program and Ordinance. The residential Traffic Calming Program prioritizes the safe and efficient movement of
people biking, walking and accessing transit by reducing motor vehicle speeds. Traffic calming is a low-impact, low-
cost solution to achieving Complete Streets within the local roadway network and has been found to be effective in
altering driver behavior.
Goals of Traffic Calming: 1. Reduce vehicle traffic and speeds on
local roads 2. Enhance quality of life for residents and visitors 3. Reduce crashes and improve safety
Higher speeds which can lead to more serious injuries and fatalities. Less mobility for citizens and visitors due to
fear of walking or biking on city residential roadways. Healthier community due to increased walking and biking and
utilization of city parks.
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Financial Information
Funding Sources
Funding Type
Operational Impact: Expenditures/Expenses
Activity
Expenditures/Expenses
Activity
Engineering
Construction-implementation
City of Longwood 231 FY 2025-2026 Proposed Budget
Positive Impact on Services:
Negative Impact on Services:
Fund/Account 310-3520-541-63XX
Status New
Project Timeline
Design:FY 25-26
Construction:FY 25-26
Completion:FY 25-26
Department Public Works Streets
Contact Person Shad Smith
Spent-to-Date N/A
FY 2026 FY 2027 FY 2028 FY 2029 FY 2030
225,000
Totals 225,000 - - - -
FY 2026 FY 2027 FY 2028 FY 2029 FY 2030
45,000
180,000
Totals 225,000 - - - -
FY 2026 FY 2027 FY 2028 FY 2029 FY 2030
Totals - - - - -
4th Generation Infrastructure Sales Tax
Oxford Road Pedestrian Route
Project #PF26XXX
Description:
This project will provide a continuous sidewalk along Oxford Road, extending from the Grand Wildmere Cove
neighborhood to East Wildmere Avenue. Currently, there is no existing sidewalk connection to Wildmere Avenue.
The proposed improvement includes the construction of approximately 1,650 linear feet of sidewalk to enhance
pedestrian accessibility and connectivity.
Provide more access for the local residents to walk or bike on the sidewalks for basic transportation or for exercise.
These sidewalk will lead to citizens being healthier and will improve pollution from less automobiles on the road.
Discourage citizens in these neighborhoods from walking or will have to walk in the streets or on the grass
shoulders.
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Financial Information
Funding Sources
Funding Type
Operational Impact: Expenditures/Expenses
Activity
Expenditures/Expenses
Activity
Design and Survey
Construction
City of Longwood 232 FY 2025-2026 Proposed Budget
Positive Impact on Services:
Negative Impact on Services:
Fund/Account 310-3520-541-63XX
Status New
Project Timeline
Design:N/A
Construction:N/A
Completion:N/A
Department Public Works Streets
Contact Person Matt Hockenberry
Spent-to-Date N/A
FY 2026 FY 2027 FY 2028 FY 2029 FY 2030
40,000
Totals 40,000 - - - -
FY 2026 FY 2027 FY 2028 FY 2029 FY 2030
40,000
Totals 40,000 - - - -
FY 2026 FY 2027 FY 2028 FY 2029 FY 2030
3,000 3,000 3,000 3,000 3,000
Totals 3,000 3,000 3,000 3,000 3,000
City Share of State Gas Tax
Clearing of Raven Ave.
Project #PF26XXX
Description:
Removal of small trees and vegetative undergrowth from the 1.6-acre lot located off Raven Avenue.
Clearing the small trees and vegetative undergrowth will facilitate easier ongoing landscape maintenance of
the area. Additionally, the removal of dense undergrowth will help deter unauthorized transients, thereby
reducing associated issues such as drug activity and littering on the property.
Without proper maintenance, the property will remain overgrown and may continue to attract unauthorized
transients, leading to ongoing safety and sanitation concerns.
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Financial Information
Funding Sources
Funding Type
Operational Impact: Expenditures/Expenses
Activity
Landscaping Maintenance
Expenditures/Expenses
Activity
Construction
City of Longwood 233 FY 2025-2026 Proposed Budget
Positive Impact on Services:
Negative Impact on Services:
Fund/Account 310-3520-541-63XX
Status New
Project Timeline
Design:FY 25-26
Construction:FY 25-26
Completion:FY 25-26
Department Public Works Streets
Contact Person Shad Smith
Spent-to-Date 6,000.00$
FY 2026 FY 2027 FY 2028 FY 2029 FY 2030
190,000
Totals 190,000 - - - -
FY 2026 FY 2027 FY 2028 FY 2029 FY 2030
190,000
Totals 190,000 - - - -
FY 2026 FY 2027 FY 2028 FY 2029 FY 2030
Totals - - - - -
3rd Generation Infrastructure Sales Tax
W.Maine Reconstruction
Project #PF26XXX
Description:
W. Maine Avenue received a "very poor" rating in the 2023 Pavement Condition Assessment. Due to the advanced
deterioration of the roadway, a full reconstruction is necessary. This will include replacement of the road base,
regrading and repaving to correct the roadway slope, and enhancements to the drainage system to ensure long-term
performance and durability.
Roadway repairs help prevent the need for more extensive and costly rehabilitation in the future. These
improvements also reduce the frequency of pothole patching and the potential for vehicle damage claims.
Additionally, new pavement striping and smoother road surfaces contribute to improved safety for all roadway users.
Not being able to properly manage street resurfacing efforts across the city leads to an increase in potholes and a
higher volume of damage claims from roadway users. Additionally, deteriorating asphalt surfaces are more
susceptible to further damage from rain and storm events, compounding maintenance challenges and repair costs.
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Financial Information
Funding Sources
Funding Type
Operational Impact: Expenditures/Expenses
Activity
Expenditures/Expenses
Activity
Construction
City of Longwood 234 FY 2025-2026 Proposed Budget
Positive Impact on Services:
Negative Impact on Services:
Fund/Account
Status Carryforward
Project Timeline
Design:2020-2021
Construction:FY 23-24
Completion:FY 24-25
Department Public Works Streets/Stormwater
Contact Person Eric Nagowski
Spent-to-Date $492,931
FY 2026 FY 2027 FY 2028 FY 2029 FY 2030
75,000
Totals 75,000 - - - -
FY 2026 FY 2027 FY 2028 FY 2029 FY 2030
75,000
Totals 75,000 - - - -
FY 2026 FY 2027 FY 2028 FY 2029 FY 2030
1,500 1,500 1,500 1,500
Totals - 1,500 1,500 1,500 1,500
3rd Generation Infrasturcture Sales Tax
BENNETT DRIVE DRAINAGE IMPROVEMENTS
Project #SW21101 and #PF24104
Description:
Phase II of this project will construction a drainage culvert system with catch basins to minimize provide for a drainage outfall
which will to aleviate localized flooding for the businesses along Bennett Drive. Majority funding is anticpated through a
Economic Development Administration grant. Design is complete. Phase I was complete in 20-21.
Project will provide drainage improvements to aleviate localized flooding along Bennett Drive allowing businesses to expand.
Continued flooding of local properties and possible property damage to businesses. Therefore, likelyhood of businesses
relocating out of Longwood.
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Financial Information
Funding Sources
Funding Type
310-3520-541-6324
Operational Impact: Expenditures/Expenses
Activity
Mowing and maintenance
Expenditures/Expenses
Activity
Construction
City of Longwood 235 FY 2025-2026 Proposed Budget
Positive Impact on Services:
Negative Impact on Services:
Fund/Account 310-3520-541-6326
Status Carryforward
Project Timeline
Design:FY 2024
Construction:FY 2025
Completion:FY 2026
Department Public Works Streets
Contact Person Eric Nagowski
Spent-to-Date $135,984
FY 2026 FY 2027 FY 2028 FY 2029 FY 2030
50,000
Totals 50,000 - - - -
FY 2026 FY 2027 FY 2028 FY 2029 FY 2030
50,000
Totals 50,000 - - - -
FY 2026 FY 2027 FY 2028 FY 2029 FY 2030
Totals - - - - -
Preservation of infrastructure. The outfall system at Raven Avenue plays a vital role in maintaining the drainage
and stormwater management for the surrounding area.
RAVEN AVENUE OUTFALL
Project #PF24105
Description:
Skylark Subdivision Drainage System Rehabilitation at 800 and 804 Raven Avenue. Hurricane Ian significantly
damaged the northern end of the outfall system located at Raven Avenue. The modular concrete block retaining
wall was heavily damaged and the outfall channel was significantly eroded. This project includes engineering design
and construction to return the damages to pre-disaster design, function, and capacity. The City is pursuing funds
from the Federal Government currently the funding for Construciton would be split 75%/25%.
The damages caused by Hurricane Ian have created potential hazards to public safety and property. The
compromised retaining wall poses a significant risk of collapse, leading to the potential for debris flow and
property damage in the vicinity.
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Financial Information
Funding Sources
Funding Type
3rd Generation Infrasturcture Sales Tax
Expenditures/Expenses
Activity
Construction
Operational Impact: Expenditures/Expenses
Activity
City of Longwood 236 FY 2025-2026 Proposed Budget
Positive Impact on Services:
Negative Impact on Services:
Fund/Account
Status In-progress
Project Timeline
Design:Complete
Construction:25-26
Completion:25-26
Department Public Works Stormwater
Contact Person Eric Nagowski, P.E.
Spent-to-Date 114,347.89$
FY 2026 FY 2027 FY 2028 FY 2029 FY 2030
$30,000
Totals $30,000 - - - -
FY 2026 FY 2027 FY 2028 FY 2029 FY 2030
30,000
Totals $30,000 - - - -
FY 2026 FY 2027 FY 2028 FY 2029 FY 2030
500 500 500 500
Totals - 500 500 500 500
Operational Impact: Expenditures/Expenses
Activity
Maintenance and Inspection
Stormwter Fund
Expenditures/Expenses
Activity
Construction
HLMP
Rock Lake Emergency Outfall
Project #SW19105
Description:
Rock Lake is a closed basin, therefore, after heavy rains the lake level does not recover and there is the potential for flood
damage to the adjacent properties. The project will provide the city with the ability to lower the water level of Rock Lake
prior to storms by constructing a pipeline and wetwell that a pump can be connected to. The city anticipates a grant from
the Hurricane Loss Mitigation Program (HLMP) to cover a majority of the project cost.
Reduce the risk of property damage due to flooding
Flooding and damage to structures located on the lake .
Financial Information
Funding Sources
Funding Type
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406-3520-541-6304
City of Longwood 237 FY 2025-2026 Proposed Budget
Positive Impact on Services:
Negative Impact on Services:
Fund/Account
Status Carryforward
Project Timeline
Design:2020-2021
Construction:FY23-24
Completion:FY 24-25
Department Public Works Streets/Stormwater
Contact Person Eric Nagowski, P.E.
Spent-to-Date 492,931.00$
FY 2026 FY 2027 FY 2028 FY 2029 FY 2030
50,000
75,000
Totals 125,000 - - - -
FY 2026 FY 2027 FY 2028 FY 2029 FY 2030
125,000
Totals 125,000 - - - -
FY 2026 FY 2027 FY 2028 FY 2029 FY 2030
1,500 1,500 1,500 1,500
Totals - 1,500 1,500 1,500 1,500
Stormwater Fund
BENNETT DRIVE & UPS POND DRAINAGE IMPROVEMENTS
Project #SW21101 and #PF24104
Description:
Phase II of this project will construction a drainage culvert system with catch basins to minimize provide for a drainage outfall which will to
aleviate localized flooding for the businesses along Bennett Drive. Majority funding is anticpated through a Economic Development
Administration grant. Design is complete. Phase I was complete in 20-21.
Project will provide drainage improvements to aleviate localized flooding along Bennett Drive allowing businesses to expand.
Continued flooding of local properties and possible property damage to businesses. Therefore, likelyhood of businesses relocating out of
Longwood.
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Financial Information
Funding Sources
Funding Type
406-3520-541-6312
310-3520-541-6324
Operational Impact: Expenditures/Expenses
Activity
Mowing and maintenance
3rd Generation Infrasturcture Sales Tax
Expenditures/Expenses
Activity
Construction
City of Longwood 238 FY 2025-2026 Proposed Budget
Positive Impact on Services:
Negative Impact on Services:
Fund/Account 406-3520-541-6315
Status Ongoing
Project Timeline
Design:N/A
Construction:Annually
Completion:N/A
Department Stormwater Management
Contact Person Shad Smith
Spent-to-Date
FY 2026 FY 2027 FY 2028 FY 2029 FY 2030
100,000 100,000 100,000 110,000 110,000
Totals 100,000 100,000 100,000 110,000 110,000
FY 2026 FY 2027 FY 2028 FY 2029 FY 2030
100,000 100,000 100,000 110,000 110,000
Totals 100,000 100,000 100,000 110,000 110,000
FY 2026 FY 2027 FY 2028 FY 2029 FY 2030
Totals - - - - -
Stormwater Fund
PIPE LINING
Project #SW23105
Description:
Annual pipe lining based upon critical Need. Current plan for 2023 is to line East Bay and Wayman Avenue pipe line which
infalls to FDOT pond.
Re-lining of worn out storm drains prevents costly, time-intensive procedures involved in replacement of old or damaged
pipes. Significantly less costly and impact on the public than open cut replacement.
Pipe collapse which could lead to flooding and road collapse. Also, can lead to utility line failure.
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Financial Information
Funding Sources
Funding Type
Operational Impact: Expenditures/Expenses
Activity
Expenditures/Expenses
Activity
Construction
City of Longwood 239 FY 2025-2026 Proposed Budget
Positive Impact on Services:
Negative Impact on Services:
Fund/Account
Status Carryforward
Project Timeline
Design:FY 2024
Construction:FY 2025
Completion:FY 2026
Department Public Works Streets/Stormwater
Contact Person Eric Nagowski
Spent-to-Date $135,984
FY 2026 FY 2027 FY 2028 FY 2029 FY 2030
50,000
Totals 50,000 - - - -
FY 2026 FY 2027 FY 2028 FY 2029 FY 2030
50,000
Totals 50,000 - - - -
FY 2026 FY 2027 FY 2028 FY 2029 FY 2030
2,000 2,000 2,000 2,000 2,000
Totals 2,000 2,000 2,000 2,000 2,000
3rd Generation Infrastructure Sales Tax
RAVEN AVENUE OUTFALL
Project #PF24105 & SW24105
Description:
Skylark Subdivision Drainage System Rehabilitation at 800 and 804 Raven Avenue. Hurricane Ian significantly damaged the northern end
of the outfall system located at Raven Avenue. The modular concrete block retaining wall was heavily damaged and the outfall channel
was significantly eroded. This project includes engineering design and construction to return the damages to pre-disaster design,
function, and capacity. The City is pursuing funds from the Federal Government currently the funding for Construciton would be split
75%/25%.
Preservation of infrastructure. The outfall system at Raven Avenue plays a vital role in maintaining the drainage and stormwater
management for the surrounding area.
310-3520-541-6326
406-3520-541-6318
The damages caused by Hurricane Ian have created potential hazards to public safety and property. The compromised retaining wall
poses a significant risk of collapse, leading to the potential for debris flow and property damage in the vicinity.
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Financial Information
Funding Sources
Funding Type
Operational Impact: Expenditures/Expenses
Activity
Annual mowing and trimming
Expenditures/Expenses
Activity
Construction
City of Longwood 240 FY 2025-2026 Proposed Budget
Positive Impact on Services:
Negative Impact on Services:
Fund/Account 310-3100-524-6301
Status Ongoing
Project Timeline
Design:Annually
Construction:N/A
Completion:Annually
Department Public Works Engineering
Contact Person Shad Smith
Spent-to-Date 107,780$
FY 2026 FY 2027 FY 2028 FY 2029 FY 2030
41,500 30,000 42,000 30,000 45,000
Totals 41,500 30,000 42,000 30,000 45,000
FY 2026 FY 2027 FY 2028 FY 2029 FY 2030
41,500 30,000 42,000 30,000 45,000
Totals 41,500 30,000 42,000 30,000 45,000
FY 2026 FY 2027 FY 2028 FY 2029 FY 2030
Totals - - - - -
State Gas Tax
RESURFACING OF LOCAL STREETS
Project #PF19100
Description:
Pavement management and prioritizaton. Includes construction inspection, design and geotechnical investigation for
resurfacing of city roads.
Helps manage the Pavement program to ensure the streets resurfaced are done based on need. Additionally, makes sure the
road is designed appropriately for future conditions and it is inspected so that the producet recieved meets the city standards.
Poor quality of pavement and shorter life. Poor prioritization so needs are not recognized properly.
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Financial Information
Funding Sources
Funding Type
Operational Impact: Expenditures/Expenses
Activity
None
Expenditures/Expenses
Activity
Engineeing, Inspection, Rating
City of Longwood 241 FY 2025-2026 Proposed Budget
Positive Impact on Services:
Negative Impact on Services:
Fund/Account 310-3100-524-6302
Status Ongoing
Project Timeline
Design:Annually
Construction:Annually
Completion:N/A
Department Public Works Engineering
Contact Person Shad Smith
Spent-to-Date 180,966$
FY 2026 FY 2027 FY 2028 FY 2029 FY 2030
50,000 50,000 65,000 65,000 50,000
Totals 50,000 50,000 65,000 65,000 50,000
FY 2026 FY 2027 FY 2028 FY 2029 FY 2030
50,000 50,000 65,000 65,000 50,000
Totals 50,000 50,000 65,000 65,000 50,000
FY 2026 FY 2027 FY 2028 FY 2029 FY 2030
Totals - - - - -
Operational Impact: Expenditures/Expenses
Activity
None
Expenditures/Expenses
Activity
Construction
4th Generation Infrastructure Sales Tax
ADA TRANSITION PLAN
Project #PF19101
Description:
To comply with the Federal American's With Disabilities Act. The City is responsible to continually update its mandatory
Transition Plan. This includes monitoring, planning, design and construction improvements.
To ensure people with disabilities have public accommodation such as ADA compliant signs, sidewalks, and curb ramps, and
accessible parking, etc.
Improper ADA markings, compliance issues, potential safety issues. Possibility for lawsuits for non-compliance. Also, could
hinder ability for any and all Federal grant funding.
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Financial Information
Funding Sources
Funding Type
City of Longwood 242 FY 2025-2026 Proposed Budget
Positive Impact on Services:
Negative Impact on Services:
Fund/Account 310-3100-524-6303
Status Ongoing
Project Timeline
Design:N/A
Construction:N/A
Completion:N/A
Department Public Works Engineering
Contact Person Shad Smith
Spent-to-Date N/A
FY 2026 FY 2027 FY 2028 FY 2029 FY 2030
35,000 38,000 40,000 40,000 42,000
Totals 35,000 38,000 40,000 40,000 42,000
FY 2026 FY 2027 FY 2028 FY 2029 FY 2030
35,000 38,000 40,000 40,000 42,000
Totals 35,000 38,000 40,000 40,000 42,000
FY 2026 FY 2027 FY 2028 FY 2029 FY 2030
Totals - - - - -
Operational Impact: Expenditures/Expenses
Activity
None
Expenditures/Expenses
Activity
Engineering Services
State Gas Tax
ENGINEERING STUDIES
Project #PF19102
Description:
Miscellaneous engineering studies for various requests and issues such as traffic safety, drainage issues, traffic counts, etc.
Ability to respond to citizen and commission requests with proper engineering analysis and data collection.
Not able to respond to needed inquiries with appropriate expertise.
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Financial Information
Funding Sources
Funding Type
City of Longwood 243 FY 2025-2026 Proposed Budget
Positive Impact on Services:
Negative Impact on Services:
Fund/Account 310-3100-524-6306
Status Ongoing
Project Timeline
Design:Annually
Construction:N/A
Completion:N/A
Department Public Works Engineering
Contact Person Shad Smith
Spent-to-Date 22,500$
FY 2026 FY 2027 FY 2028 FY 2029 FY 2030
10,000 9,500 10,600 6,500 8,000
Totals 10,000 9,500 10,600 6,500 8,000
FY 2026 FY 2027 FY 2028 FY 2029 FY 2030
8,500 9,500 10,600 6,500 8,000
Totals 8,500 9,500 10,600 6,500 8,000
FY 2026 FY 2027 FY 2028 FY 2029 FY 2030
Totals - - - - -
Operational Impact: Expenditures/Expenses
Activity
None
Expenditures/Expenses
Activity
Engineeing Analysis and Documentation
State Gas Tax
BEST FOOT FORWARD PROGRAM
Project #PF19103
Description:
Safety initiative program serving the geographical boundries in Orange, Osceola, and Seminole Counties, follows the NHTSA's
approach to increase driver awareness in compliance with Florida's crosswalks Best Foot Forward program. This is a
partnership with Public Works, Community Development, and the Police Department to encourage drivers to yield to pedestrian
and bicycles. We are participating as are many other cities and counties in the three county Metroplan area. This project also
helps to move forward with our complete streets policy.
Provides safety and mobility enhancements to the City's Bike and Pedestrian network. Assists the City, County and FDOT move
forward with Vision Zero goal of zero fatalities.
Lack of driver compliance with failure to yield for pedestrians in a crosswalk. Greater chance of injuries and fatalities in
Longwood. Potential loss of oportunities for grant funds.
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Financial Information
Funding Sources
Funding Type
City of Longwood 244 FY 2025-2026 Proposed Budget
Positive Impact on Services:
Negative Impact on Services:
Fund/Account 310-3100-524-6321
Status Ongoing
Project Timeline
Design:N/A
Construction:Annually
Completion:N/A
Department Public Works Engineering
Contact Person Shad Smith
Spent-to-Date N/A
FY 2026 FY 2027 FY 2028 FY 2029 FY 2030
95,000 100,000 100,000 100,000 100,000
Totals 95,000 100,000 100,000 100,000 100,000
FY 2026 FY 2027 FY 2028 FY 2029 FY 2030
95,000 100,000 100,000 100,000 100,000
Totals 95,000 100,000 100,000 100,000 100,000
FY 2026 FY 2027 FY 2028 FY 2029 FY 2030
Totals - - - - -
Operational Impact: Expenditures/Expenses
Activity
None
Expenditures/Expenses
Activity
Construction
State Gas Tax
SIGN, CONCRETE AND ASPHALT REPLACEMENT
Project #PF20100
Description:
Capital expenditure for sign replacements and minor concrete and asphalt repairs. These improvements will help our City to
continue to be automated vehicle ready.
Increase safety by providing new signs and keeping asphalt and concrete in good repair. These improvements will help our City to
continue to be ready for automated vehicle. Includes replacement of sidewalks that are broken and for areas that have missing
gaps.
City will be behind on keeping up with standards for signage. Sidewalks will not be able to be repaired and gaps not able to be
filled.
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Financial Information
Funding Sources
Funding Type
City of Longwood 245 FY 2025-2026 Proposed Budget
Positive Impact on Services:
Negative Impact on Services:
Fund/Account 310-3100-524-6313
Status Ongoing
Project Timeline
Design:FY24-25
Construction:FY26-27
Completion:FY27/28
Department Public Works Engineering
Contact Person Shad Smith
Spent-to-Date 357,064$
FY 2026 FY 2027 FY 2028 FY 2029 FY 2030
525,000 5,133,000
275,000
125,000 7,000 75,000
Totals 925,000 - 5,140,000 75,000 -
FY 2026 FY 2027 FY 2028 FY 2029 FY 2030
925,000 5,140,000 75,000
Totals 925,000 - 5,140,000 75,000 -
FY 2026 FY 2027 FY 2028 FY 2029 FY 2030
1,000 1,000
1,000 1,000
Totals - - - 2,000 2,000
FDOT LAP
WEST WARREN AVENUE - COMPLETE STREETS
Project #PF26XXX
Description:
Project will entail study, design and construction to make W. Warren Ave meet the intent of the City's Complete Street Policy. This
work includes wider sidewalks, bike facilities, signage, street scape, and wayfinding. Limits are from St. Laurents to S. Milwee Street.
The first phase, a study, was funded by FDOT LAP and local funds. The Design is currently programmed in the FDOT work program
for 2024. The latest estimate to complete the design is $525,000.
Improves local mobility, aesthetics, drainage and traffic safety.
Roadway is not a bicycle and pedestrian friendly corridor. Drainage flooding without stormwater treatment.
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Financial Information
Funding Sources
Funding Type
Operational Impact: Expenditures/Expenses
Activity
Water Utilities
Corridor maintenance- mow, landscape, stormwater
3rd Generation Infrastructure Sales Tax
4th Generation Infrastructure Sales Tax
Expenditures/Expenses
Activity
Construction
City of Longwood 246 FY 2025-2026 Proposed Budget
Positive Impact on Services:
Negative Impact on Services:
Fund/Account 310-3100-524-6308
Status Ongoing
Project Timeline
Design:N/A
Construction:Annually
Completion:N/A
Department Public Works Engineering
Contact Person Shad Smith
Spent-to-Date N/A
FY 2026 FY 2027 FY 2028 FY 2029 FY 2030
100,000 110,000 100,000 110,000 110,000
Totals 100,000 110,000 100,000 110,000 110,000
FY 2026 FY 2027 FY 2028 FY 2029 FY 2030
100,000 110,000 100,000 110,000 110,000
Totals 100,000 110,000 100,000 110,000 110,000
FY 2026 FY 2027 FY 2028 FY 2029 FY 2030
Totals - - - - -
Operational Impact: Expenditures/Expenses
Activity
None
Expenditures/Expenses
Activity
Construction
4th Generation Infrastructure Sales Tax
RESURFACING OF LOCAL STREET PAVING
Project #PF21100
Description:
Annual paving of city streets as per the Pavement Management and Prioritization Plan. Road to be determined year by year.
Extend the life of the city streets of Longwood. Increased rideability and safety. Will also included new striping.
Further degradation of asphalt roadways will lead to failure of roadways in City which will create exponentially higher long term
repairs cost and reconstruction cost.
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Financial Information
Funding Sources
Funding Type
City of Longwood 247 FY 2025-2026 Proposed Budget
Positive Impact on Services:
Negative Impact on Services:
Fund/Account 320-3520-541-6319
Status New
Project Timeline
Design:N/A
Construction:N/A
Completion:N/A
Department Streets & Utilities
Contact Person Matt Hockenberry
Spent-to-Date N/A
FY 2026 FY 2027 FY 2028 FY 2029 FY 2030
15,000 15,000 17,500
27,500 15,000 15,000 17,500
Totals 27,500 30,000 30,000 35,000 -
FY 2026 FY 2027 FY 2028 FY 2029 FY 2030
27,500 30,000 30,000 35,000
Totals 27,500 30,000 30,000 35,000 -
FY 2026 FY 2027 FY 2028 FY 2029 FY 2030
- - - - -
Totals - - - - -
General Fund 001
AWNING
Project #PW26XXX
Description:
Multiple awnings will be constructed to provide coverage for the material bins, gas pumps, and heavy equipment/vehicle
parking areas at the Public Works yard. Additional awnings will be installed at Pat's Pond to protect the trash pumps,
generators, and the Rain Bird reclaimed water irrigation system.
The awnings will provide additional cover and protection from the elements for our vehicles and heavy equipment,
helping to prolong their lifespan. Additionally, the awning covering the raw materials bins will protect them from rain,
preventing materials from washing away into our stormwater system.
Prolonged exposure to harsh elements will reduce the lifespan of the heavy equipment and vehicles being stored.
Additionally, the raw materials in the bins will continue to erode periodically due to rain and wind, increasing
maintenance activities in the Public Works yard.
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Financial Information
Funding Sources
Funding Type
Operational Impact: Expenditures/Expenses
Activity
Utility Fund 401
Expenditures/Expenses
Activity
Construction
City of Longwood 248 FY 2025-2026 Proposed Budget
Positive Impact on Services:
Negative Impact on Services:
Fund/Account 320-3520-541-6400
Status New
Project Timeline
Design:N/A
Construction:N/A
Completion:N/A
Department Streets
Contact Person Matt Hockenberry
Spent-to-Date N/A
FY 2026 FY 2027 FY 2028 FY 2029 FY 2030
20,000
Totals 20,000 - - - -
FY 2026 FY 2027 FY 2028 FY 2029 FY 2030
20,000
Totals 20,000 - - - -
FY 2026 FY 2027 FY 2028 FY 2029 FY 2030
1,000 1,000 1,000 1,000
Totals 1,000 1,000 1,000 1,000
Operational Impact: Expenditures/Expenses
Activity
Power & Water Utilities.
Expenditures/Expenses
Activity
Construction
General Fund 001
Cemetery Maintenance Shed/Office
Project #PW26XXX
Description:
Purchase of a brand new 14' X 24" maintenance shed.
The addition of a new maintenance shed at the cemetery will provide dedicated storage space for all equipment
necessary to maintain the grounds. Additionally, it will include office space for the Special Assessments & Cemetery
Maintenance Coordinator to perform their duties on-site.
Without the new facility, equipment will continue to be trailered between the Public Works yard and the cemetery,
resulting in significant time inefficiencies. Additionally, the opportunity to alleviate space constraints in the increasingly
crowded Public Works office by relocating staff to the new office would be lost.
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Financial Information
Funding Sources
Funding Type
City of Longwood 249 FY 2025-2026 Proposed Budget
Positive Impact on Services:
Negative Impact on Services:
Fund/Account 320-3520-541-6400
Status New
Project Timeline
Design:N/A
Construction:N/A
Completion:N/A
Department Streets & Utilities
Contact Person Matt Hockenberry
Spent-to-Date N/A
FY 2026 FY 2027 FY 2028 FY 2029 FY 2030
12,500
12,500
Totals 25,000 - - - -
FY 2026 FY 2027 FY 2028 FY 2029 FY 2030
25,000
-
Totals 25,000 - - - -
FY 2026 FY 2027 FY 2028 FY 2029 FY 2030
- 400 400 400 400
Totals - 400 400 400 400
General Fund 001
Heavy Equipment Trailer
Project #PW26XXX
Description:
Purchase of a brand new NoRamp U-24 heavy equipment trailer.
Acquiring this heavy equipment trailer will enable Public Works to safely and efficiently transport larger equipment that
exceeds the weight capacity of the department’s existing trailers.
Will be required to operate heavy equipment at low speeds on busy city streets, accompanied by escort vehicles. Also,
maintenance will require vendors to come to our facility or hire a trucking company.
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Financial Information
Funding Sources
Funding Type
Operational Impact: Expenditures/Expenses
Activity
Preventative Maintenance
Utility Fund 401
Expenditures/Expenses
Activity
Purchase
City of Longwood 250 FY 2025-2026 Proposed Budget
Positive Impact on Services:
Negative Impact on Services:
Fund/Account 320-3520-541-6400
Status New
Project Timeline
Design:N/A
Construction:N/A
Completion:N/A
Department Streets & Utilities
Contact Person Matt Hockenberry
Spent-to-Date N/A
FY 2026 FY 2027 FY 2028 FY 2029 FY 2030
7,000
7,000
Totals 14,000 - - - -
FY 2026 FY 2027 FY 2028 FY 2029 FY 2030
14,000
-
Totals 14,000 - - - -
FY 2026 FY 2027 FY 2028 FY 2029 FY 2030
- 1,000 1,000 1,000 1,000
Totals - 1,000 1,000 1,000 1,000
General Fund 001
Diesel Fuel Trailer
Project #PW26XXX
Description:
Purchase of a brand new Transcube Mobile Refueler H10TCG-EB
The acquisition of a new, larger 250-gallon diesel fuel trailer will enable the safe and efficient transportation of diesel fuel
to refuel generators, bypass pumps, and heavy equipment throughout the city.
The current diesel fuel trailer is aging and showing signs of nearing the end of its service life, which may pose potential
safety risks if continued in operation.
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Financial Information
Funding Sources
Funding Type
Operational Impact: Expenditures/Expenses
Activity
Preventative Maintenance & Inspections
Utility Fund 401
Expenditures/Expenses
Activity
Purchase
City of Longwood 251 FY 2025-2026 Proposed Budget
Positive Impact on Services:
Negative Impact on Services:
Fund/Account 401-4120-536-6324
Status On-going
Project Timeline
Design:FY 26
Construction:FY 27
Completion:FY 30
Department Public Utilities
Contact Person Jammie Tackett
Spent-to-Date 117,077
FY 2026 FY 2027 FY 2028 FY 2029 FY 2030
2,250,000 2,000,000 35,000,000 25,000,000 400,000
Totals 2,250,000 2,000,000 35,000,000 25,000,000 400,000
FY 2026 FY 2027 FY 2028 FY 2029 FY 2030
2,250,000 2,000,000 35,000,000 25,000,000 400,000
Totals 2,250,000 2,000,000 35,000,000 25,000,000 400,000
FY 2026 FY 2027 FY 2028 FY 2029 FY 2030
Totals -
Public Utilities Fund
WATER PLANT REPLACEMENT PROJECT
Project #PU21102
Description:
This project involves planning and implementing a new master Water Plant to ensure long-term reliability and capacity. Currently in
the Replacement Study phase, the project addresses the aging infrastructure of both existing plants, each nearing the end of their 50-
year service life. The plan includes constructing a new facility, rehabilitating Plant 2, and decommissioning Plant 1. Funding sources
may include an SRF loan, a potential DEP or EPA grant, and the Public Facilities Utility Fund.
Replacing and upgrading the City’s water plant infrastructure will ensure safe, reliable water service, improve treatment efficiency,
and support future population growth and development.
Delaying the project could result in escalating maintenance costs, increased risk of system failures, and potential non-compliance
with regulatory standards due to aging infrastructure. Ongoing repairs to outdated facilities are becoming more costly and less
effective, and the City may eventually need to supplement its water supply from external utility providers.
Financial Information
Funding Sources
Funding Type
Operational Impact: Expenditures/Expenses
Activity
Expenditures/Expenses
Activity
Public Utilities Fund
City of Longwood 252 FY 2025-2026 Proposed Budget
Positive Impact on Services:
Negative Impact on Services:
Fund/Account 401-4120-536-6306
Status On-going
Project Timeline
Design:FY 24
Construction:FY 26
Completion:FY 27
Department Public Utilities
Contact Person Jammie Tackett
Spent-to-Date 235,000.00$
FY 2026 FY 2027 FY 2028 FY 2029 FY 2030
5,042,000 - -
873,550
Totals 5,915,550 - - - -
FY 2026 FY 2027 FY 2028 FY 2029 FY 2030
5,242,000
Totals 5,242,000 - - - -
FY 2026 FY 2027 FY 2028 FY 2029 FY 2030
1,000 1,000 1,000
Totals - - 1,000 1,000 1,000
Public Utilities Fund
E.LONGWOOD SEPTIC TANK ABATEMENT PH III PROJECT
Project #PU21105
Description:
This project will replace approximately 100 residential septic tanks in East Longwood with connections to a central
sewer system. It includes installing sewer laterals, abandoning existing septic systems, and making necessary
roadway repairs.
The project will improve environmental health by eliminating septic tanks near sensitive lakes, reducing the risk of
groundwater contamination. It also supports long-term infrastructure improvements and future growth.
Without the project, aging septic systems may continue to fail, increasing the risk of pollution, costly repairs, and
negative impacts on nearby water bodies like Lake Evergreen and Lake Wildmere.
Financial Information
Funding Sources
Funding Type
Operational Impact: Expenditures/Expenses
Activity
Maintenace
EPA - 319
Expenditures/Expenses
Activity
Design
Construction
City of Longwood 253 FY 2025-2026 Proposed Budget
Positive Impact on Services:
Negative Impact on Services:
Fund/Account 401-4120-536-6316
Status On-going
Project Timeline
Design:N/A
Construction:N/A
Completion:N/A
Department Public Utilities
Contact Person Jeff French
Spent-to-Date 195,000
FY 2026 FY 2027 FY 2028 FY 2029 FY 2030
200,000 150,000 160,000 170,000 170,000
Totals 200,000 150,000 160,000 170,000 170,000
FY 2026 FY 2027 FY 2028 FY 2029 FY 2030
200,000 150,000 160,000 170,000 170,000
Totals 200,000 150,000 160,000 170,000 170,000
FY 2026 FY 2027 FY 2028 FY 2029 FY 2030
1,000 1,000 1,000 1,000
Totals - 1,000 1,000 1,000 1,000
Operational Impact: Expenditures/Expenses
Activity
Maintenance
Expenditures/Expenses
Activity
Construction
Public Utilities Fund
LIFT STATION REHABILITATION PROJECT
Project #RR20105?
Description:
The Lift Station Rehabilitation Project involves the overhaul of critical mechanical, electrical, and structural components
within an existing wastewater lift station. This includes replacing pumps, piping, control panels, valves, and any
deteriorated concrete or wet well structures. The rehabilitation is designed to improve station reliability, energy
efficiency, and overall system performance, while extending the life cycle of the infrastructure.
Enhances system reliability, reduces emergency repairs and after hours call ours, as well as improving wastewater flow
efficiency, leading to fewer service interruptions and better environmental compliance.
During construction, temporary bypass systems may cause disruptions, including localized noise, traffic, or odor, and
impacts on service flow or possible sewage backup which will cost more in the long term.
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Financial Information
Funding Sources
Funding Type
City of Longwood 254 FY 2025-2026 Proposed Budget
Positive Impact on Services:
Negative Impact on Services:
Fund/Account 401-4120-536-63XX
Status On-going
Project Timeline
Design:FY 26
Construction:FY 26
Completion:FY 27
Department Public Utilities
Contact Person Jeff French
Spent-to-Date -
FY 2026 FY 2027 FY 2028 FY 2029 FY 2030
975,000
Totals 975,000 - - - -
FY 2026 FY 2027 FY 2028 FY 2029 FY 2030
975,000
Totals 975,000 - - - -
FY 2026 FY 2027 FY 2028 FY 2029 FY 2030
1,000 1,000 1,000 1,000
Totals - 1,000 1,000 1,000 1,000
Public Utilities Fund
LANDINGS POTABLE WATER SYSTEM REPLACEMENT PROJECT
Project #PU26115
Description:
Replacement of existing potable water service lines infrastructure located in the Landings subdivisions.
Reduction of water leaks and replacement of aging infrastructure.
Increased maintenance costs due to failing valves and water leaks.
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Financial Information
Funding Sources
Funding Type
Operational Impact: Expenditures/Expenses
Activity
Maintenance
Expenditures/Expenses
Activity
Design
Construction
City of Longwood 255 FY 2025-2026 Proposed Budget
Positive Impact on Services:
Negative Impact on Services:
Fund/Account 401-4120-536-####
Status NEW
Project Timeline
Design:N/A
Construction:N/A
Completion:FY 26
Department Public Utilities
Contact Person Jeff French
Spent-to-Date -
FY 2026 FY 2027 FY 2028 FY 2029 FY 2030
70,000 - -
Totals 70,000 - - - -
FY 2026 FY 2027 FY 2028 FY 2029 FY 2030
70,000
Totals 70,000 - - - -
FY 2026 FY 2027 FY 2028 FY 2029 FY 2030
Totals - - - - -
Activity
Expenditures/Expenses
Activity
Consultant/Assessment/Plan
Operational Impact: Expenditures/Expenses
Lift Station Assessment
Project PU26###
Description:
The Lift Station Assessment involves a comprehensive inspection and evaluation of the station’s condition,
performance, and compliance with current standards. The assessment includes mechanical, electrical, and
structural evaluations, flow monitoring, and risk analysis to identify deficiencies and prioritize future upgrades
or replacements.
Provides valuable data to support strategic planning, proactive maintenance, and capital improvement
budgeting, ultimately leading to fewer failures and improved service reliability.
May require temporary access restrictions or brief operational shutdowns to safely inspect equipment,
potentially leading to momentary flow diversions or service slowdowns.
Financial Information
Funding Sources
Funding Type
Public Utilities Fund
City of Longwood 256 FY 2025-2026 Proposed Budget
Positive Impact on Services:
Negative Impact on Services:
Fund/Account 401-4120-536-63XX
Status NEW
Project Timeline
Design:FY 26
Construction:FY 27
Completion:FY 27
Department Public Utilities
Contact Person Jeff French
Spent-to-Date -
FY 2026 FY 2027 FY 2028 FY 2029 FY 2030
125,000 1,750,000
Totals 125,000 1,750,000 - - -
FY 2026 FY 2027 FY 2028 FY 2029 FY 2030
125,000
1,750,000
Totals 125,000 1,750,000 - - -
FY 2026 FY 2027 FY 2028 FY 2029 FY 2030
1,000 1,000 1,000
Totals - - 1,000 1,000 1,000
Operational Impact: Expenditures/Expenses
Activity
Maintenance
Expenditures/Expenses
Activity
Design
Construction
Public Utilities Fund
LONGDALE AIR-VAC RECONSTRUCTION PROJECT
Project PU26###
Description:
The Longdale Air-Vac Reconstruction Project involves the evaluation, design, and reconstruction of the existing air-
vacuum station that supports the City’s vacuum sewer system. Depending on the results of the design and site
assessment, the project may include minor relocating of the station to a more suitable area and/or repairing or
replacing the existing concrete pad to ensure proper support and drainage. These improvements are necessary to
prevent ongoing structural damage to the station and ensure long-term functionality.
This project is essential to protect critical infrastructure, minimize system failures, and maintain uninterrupted
sewer service for surrounding neighborhoods. A properly reconstructed and stabilized station will enhance system
reliability and reduce future repair costs.
If the project is not completed, continued deterioration of the existing pad and infrastructure could lead to system
failure, costly emergency repairs, increased service disruptions, and potential environmental impacts.
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Financial Information
Funding Sources
Funding Type
City of Longwood 257 FY 2025-2026 Proposed Budget
Positive Impact on Services:
Negative Impact on Services:
Fund/Account 401-4120-536-63XX
Status NEW
Project Timeline
Design:FY 26
Construction:FY 26
Completion:FY 30
Department Public Works
Contact Person Jeff French
Spent-to-Date
FY 2026 FY 2027 FY 2028 FY 2029 FY 2030
125,000 125,000 125,000 125,000 125,000
Totals 125,000 125,000 125,000 125,000 125,000
FY 2026 FY 2027 FY 2028 FY 2029 FY 2030
25,000 25,000 25,000 25,000 25,000
100,000 100,000 100,000 100,000 100,000
Totals 125,000 125,000 125,000 125,000 125,000
FY 2026 FY 2027 FY 2028 FY 2029 FY 2030
500 500 500 500 500
Totals 500 500 500 500 500
Operational Impact: Expenditures/Expenses
Activity
Maintenance
Expenditures/Expenses
Activity
Design
Construction
Public Utilities Fund
GALVANIZED WATER LINE REPLACEMENT PROJECT
Project PU26###
Description:
The Galvanized Water Line Replacement Project involves identifying and replacing aging galvanized steel water service
lines within the City’s water distribution system. These older lines are prone to internal corrosion, restricted flow, and
leaks, which compromise water quality and system reliability. The replacement will involve upgrading to modern,
corrosion-resistant materials such as copper or HDPE to ensure long-term performance and compliance with current
standards.
This project will improve water quality, pressure, and reliability for affected customers, reduce service disruptions, and
support compliance with public health and safety regulations. Also, this will satisfy the requirements for lead service
line requirements coming in 2029 without we would be out of compliance.
Failure to replace deteriorating galvanized lines may lead to increased water discoloration complaints, more frequent
leaks and repairs, and a higher risk of emergency outages or health-related concerns. The city would be out of
compliance and face stiff penaltys from EPA and DEP.
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Financial Information
Funding Sources
Funding Type
City of Longwood 258 FY 2025-2026 Proposed Budget
Positive Impact on Services:
Negative Impact on Services:
Fund/Account 401-4120-536-63##
Status New
Project Timeline
Design:N/A
Construction:N/A
Completion:FY 26
Department Public Utilities
Contact Person Jeff French
Spent-to-Date -
FY 2026 FY 2027 FY 2028 FY 2029 FY 2030
115,000 -
Totals 115,000 - - - -
FY 2026 FY 2027 FY 2028 FY 2029 FY 2030
115,000
Totals 115,000 - - - -
FY 2026 FY 2027 FY 2028 FY 2029 FY 2030
500 500 600 600
Totals - 500 500 600 600
Public Utilities Fund
WILDMERE STATIONARY BY-PASS PUMP & ELECTRICAL PANEL
Project PU26###
Description:
Stationary Atlas Copco 6-inch vacuum-assisted pump is a versatile and reliable solution, designed to efficiently
handle demanding applications such as sewage bypass pumping. The exisitng electrical panel has had numerous
issues over the last few years and needs to be replaced due to corrosion damage.
This pump is designed for rapid and automatic priming, ensuring continuous operation even in challenging
conditions. Its ability to handle fluids with suspended solids makes it ideal for sewage bypass scenarios, minimizing
downtime during maintenance or emergencies minimizing damage and ensuring the safety of the community.
Without efficient bypass pumping, sewage systems are more prone to overflows and leaks. Failure to implement
reliable bypass solutions can result in extended service outages during maintenance or emergencies, affecting
residents and businesses. Decreases operational flexibility leading to additional cost to rent and subcontract
vendors.
Financial Information
Funding Sources
Funding Type
Operational Impact: Expenditures/Expenses
Activity
Maintenance
Expenditures/Expenses
Activity
Construction
City of Longwood 259 FY 2025-2026 Proposed Budget
Positive Impact on Services:
Negative Impact on Services:
Fund/Account 401-4120-536-6330
Status Carryforward
Project Timeline
Design:FY 25
Construction:FY 26
Completion:FY 27
Department Public Utilities
Contact Person Jeff French
Spent-to-Date 4,660
FY 2026 FY 2027 FY 2028 FY 2029 FY 2030
200,000
305,000
Totals 505,000 - - - -
FY 2026 FY 2027 FY 2028 FY 2029 FY 2030
75,000
430,000
Totals 505,000 - - - -
FY 2026 FY 2027 FY 2028 FY 2029 FY 2030
1,500 1,500 1,500 1,500
Totals - 1,500 1,500 1,500 1,500
Public Utilities Fund
FLOODPROOFING OF 3 LIFSTATIONS (#3, #10, #23) PROJECT
Project #PU24109
Description:
Either raising or constructing and berm to keep lift stations from flooding and from allowing infiltration from storm
events. Grant funding from HMGP.
Improve public health, safety, resiliency during storm events due to flooding.
Failure of sewer lift stations which will result in sewage backup in homes and businesses and flood waters could
possibly contaminate surface waters.
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Financial Information
Funding Sources
Funding Type
Operational Impact: Expenditures/Expenses
Activity
Maintenance
FEMA HMGP
Expenditures/Expenses
Activity
Design
Construction
City of Longwood 260 FY 2025-2026 Proposed Budget
Positive Impact on Services:
Negative Impact on Services:
Fund/Account 401-4120-536-6331
Status Carryforward
Project Timeline
Design:FY 25
Construction:FY 26
Completion:FY 26
Department Public Utilities
Contact Person Jeff French
Spent-to-Date 20,251
FY 2026 FY 2027 FY 2028 FY 2029 FY 2030
125,000
295,000
Totals 420,000 - - - -
FY 2026 FY 2027 FY 2028 FY 2029 FY 2030
35,000
385,000
Totals 420,000 - - - -
FY 2026 FY 2027 FY 2028 FY 2029 FY 2030
1,000 1,000 1,000 1,000
Totals - 1,000 1,000 1,000 1,000
Public Utilities Fund
GEORGIA LIFT STATION EMERGENCY GENERATOR PROJECT
Project #PU24110
Description:
The Georgia Lift Station Emergency Generator Project involves the installation of a permanent standby generator
to provide backup power in the event of utility outages. This generator will automatically activate during power
failures, ensuring the continuous operation of the lift station, which is critical to maintaining proper wastewater
flow and preventing overflows or environmental discharge. The project includes necessary electrical connections,
a concrete pad, and automatic transfer switch installation.
Enhances system resilience by ensuring uninterrupted lift station operation during power outages, protecting
public health, property, and the environment from potential sewage backups or spills.
Without a backup generator, the lift station is vulnerable to failure during storms or outages, increasing the risk of
sewer overflows, environmental violations, emergency response costs, and potential damage to nearby
properties.
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Financial Information
Funding Sources
Funding Type
Operational Impact: Expenditures/Expenses
Activity
Maintenance
FEMA HMGP
Expenditures/Expenses
Activity
Design
Construction
City of Longwood 261 FY 2025-2026 Proposed Budget
JR Correcting
Positive Impact on Services:
Negative Impact on Services:
Fund/Account 401-4120-536-6326
Status On-going
Project Timeline
Design:FY 24
Construction:FY 26
Completion:FY 27
Department Public Utilities
Contact Person Jeff French
Spent-to-Date 52,986
FY 2026 FY 2027 FY 2028 FY 2029 FY 2030
700,000
Totals 700,000 - - - -
FY 2026 FY 2027 FY 2028 FY 2029 FY 2030
700,000
Totals 700,000 - - - -
FY 2026 FY 2027 FY 2028 FY 2029 FY 2030
Totals 700,000 - - - -
Public Utilities Fund
COVENTRY POTABLE WATER SYSTEM REPLACEMENT PROJECT
Project #PU23106
Description:
Replacement of existing potable water service lines infrastructure located in the Coventry subdivision.
Reduction of water leaks and replacement of aging infrastructure.
Increased maintenance costs due to failing valves and water leaks.
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Financial Information
Funding Sources
Funding Type
Operational Impact: Expenditures/Expenses
Activity
Expenditures/Expenses
Activity
Construction
City of Longwood 262 FY 2025-2026 Proposed Budget
Positive Impact on Services:
Negative Impact on Services:
Fund/Account
401-4120-536-6400
320-3520-541-6400
Status New
Project Timeline
Design:N/A
Construction:N/A
Completion:N/A
Department Utilities & Streets
Contact Person Matt Hockenberry
Spent-to-Date N/A
FY 2026 FY 2027 FY 2028 FY 2029 FY 2030
15,000 15,000 17,500
27,500 15,000 15,000 17,500
Totals 27,500 30,000 30,000 35,000 -
FY 2026 FY 2027 FY 2028 FY 2029 FY 2030
27,500 30,000 30,000 35,000
Totals 27,500 30,000 30,000 35,000 -
FY 2026 FY 2027 FY 2028 FY 2029 FY 2030
- - - - -
Totals - - - - -
Operational Impact: Expenditures/Expenses
Activity
Public Utilities Fund 401
Expenditures/Expenses
Activity
Construction
General Fund 001
AWNING
Project #PW26XXX
Description:
Multiple awnings will be constructed to provide coverage for the material bins, gas pumps, and heavy equipment/vehicle
parking areas at the Public Works yard. Additional awnings will be installed at Pat's Pond to protect the trash pumps,
generators, and the Rain Bird reclaimed water irrigation system.
The awnings will provide additional cover and protection from the elements for our vehicles and heavy equipment, helping
to prolong their lifespan. Additionally, the awning covering the raw materials bins will protect them from rain, preventing
materials from washing away into our stormwater system.
Prolonged exposure to harsh elements will reduce the lifespan of the heavy equipment and vehicles being stored.
Additionally, the raw materials in the bins will continue to erode periodically due to rain and wind, increasing maintenance
activities in the Public Works yard.
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Financial Information
Funding Sources
Funding Type
City of Longwood 263 FY 2025-2026 Proposed Budget
Positive Impact on Services:
Negative Impact on Services:
Fund/Account 401-4120-536-6400
Status
401-4120-536-6400
320-3520-541-6400
Project Timeline
Design:N/A
Construction:N/A
Completion:N/A
Department Utilities & Streets
Contact Person Matt Hockenberry
Spent-to-Date N/A
FY 2026 FY 2027 FY 2028 FY 2029 FY 2030
12,500
12,500
Totals 25,000 - - - -
FY 2026 FY 2027 FY 2028 FY 2029 FY 2030
25,000
-
Totals 25,000 - - - -
FY 2026 FY 2027 FY 2028 FY 2029 FY 2030
- 400 400 400 400
Totals - 400 400 400 400
Operational Impact: Expenditures/Expenses
Activity
Preventative Maintenance
Public Utilities 401
Expenditures/Expenses
Activity
Purchase
General Fund 001
Heavy Equipment Trailer
Project #PW26XXX
Description:
Purchase of a brand new NoRamp U-24 heavy equipment trailer.
Acquiring this heavy equipment trailer will enable Public Works to safely and efficiently transport larger equipment that
exceeds the weight capacity of the department’s existing trailers.
Will be required to operate heavy equipment at low speeds on busy city streets, accompanied by escort vehicles. Also,
maintenance will require vendors to come to our facility or hire a trucking company.
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Financial Information
Funding Sources
Funding Type
City of Longwood 264 FY 2025-2026 Proposed Budget
Positive Impact on Services:
Negative Impact on Services:
Fund/Account
401-4120-536-6400
320-3520-541-6400
Status New
Project Timeline
Design:N/A
Construction:N/A
Completion:N/A
Department Utilities & Streets
Contact Person Matt Hockenberry
Spent-to-Date N/A
FY 2026 FY 2027 FY 2028 FY 2029 FY 2030
7,000
7,000
Totals 14,000 - - - -
FY 2026 FY 2027 FY 2028 FY 2029 FY 2030
14,000
-
Totals 14,000 - - - -
FY 2026 FY 2027 FY 2028 FY 2029 FY 2030
- 1,000 1,000 1,000 1,000
Totals - 1,000 1,000 1,000 1,000
General Fund 001
Diesel Fuel Trailer
Project #PW26XXX
Description:
Purchase of a brand new Transcube Mobile Refueler H10TCG-EB
The acquisition of a new, larger 250-gallon diesel fuel trailer will enable the safe and efficient transportation of diesel fuel
to refuel generators, bypass pumps, and heavy equipment throughout the city.
The current diesel fuel trailer is aging and showing signs of nearing the end of its service life, which may pose potential
safety risks if continued in operation.
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Financial Information
Funding Sources
Funding Type
Operational Impact: Expenditures/Expenses
Activity
Preventative Maintenance & Inspections
Public Utilities Fund 401
Expenditures/Expenses
Activity
Purchase
City of Longwood 265 FY 2025-2026 Proposed Budget
Positive Impact on Services:
Negative Impact on Services:
Fund/Account 402-4120-536-6302
Status On-going
Project Timeline
Design:FY 26
Construction:FY 26
Completion:
Department Public Utilities - R&R
Contact Person Jeff French
Spent-to-Date -
FY 2026 FY 2027 FY 2028 FY 2029 FY 2030
120,000 140,000 150,000 165,000 175,000
Totals 120,000 140,000 150,000 165,000 175,000
FY 2025 FY 2026 FY 2027 FY 2028 FY 2029
120,000 140,000 150,000 165,000 175,000
Totals 120,000 140,000 150,000 165,000 175,000
FY 2025 FY 2026 FY 2027 FY 2028 FY 2029
Totals - - - - -
Renewal & Replacement Fund
WATER SERVICE LINE RESTORE AND REHABILITATION PROJECT
Project #RR20103
Description:
The Water Service Line Restore & Rehabilitation Project focuses on the systematic replacement and rehabilitation of
aging residential and public water service lines throughout the City. Many of these lines are original to older
neighborhoods and public facilities, and are increasingly subject to leaks, corrosion, and service interruptions. The
project includes the excavation, replacement, and restoration of service lines using modern, durable materials that meet
current safety and water quality standards.
This project ensures reliable water delivery to homes and public facilities, reduces the risk of leaks and emergency
repairs, and improves water quality and system pressure. It also supports long-term infrastructure sustainability and
demonstrates a proactive commitment to public health and customer service.
Failure to move forward could result in continued deterioration of service lines, leading to increased water main breaks,
loss of water pressure, and potential contamination risks. Delays may also lead to higher future repair costs, greater
disruption to residents, and potential non-compliance with regulatory standards.
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Financial Information
Funding Sources
Funding Type
Operational Impact: Expenditures/Expenses
Activity
Expenditures/Expenses
Activity
Construction
City of Longwood 266 FY 2025-2026 Proposed Budget
Positive Impact on Services:
Negative Impact on Services:
Fund/Account 402-4120-536-6315
Status Carry Forward
Project Timeline
Design:FY 25
Construction:FY 26
Completion:FY 27
Department Public Utilities - R&R
Contact Person Jeff French
Spent-to-Date 61,269
FY 2026 FY 2027 FY 2028 FY 2029 FY 2030
110,000 500,000 110,000 550,000 110,000
Totals 110,000 500,000 110,000 550,000 110,000
FY 2026 FY 2027 FY 2028 FY 2029 FY 2030
500,000 - 550,000
110,000 - 110,000 - 110,000
Totals 110,000 500,000 110,000 550,000 110,000
FY 2026 FY 2027 FY 2028 FY 2029 FY 2030
Totals - - - - -
Renewal & Replacement Fund
AC WATER MAIN REPLACEMENT PROJECT
Project #RR20104
Description:
The AC Watermain Replacement Project involves the removal and replacement of aging asbestos cement (AC) water
mains, beginning with the Sandalwood Subdivision. These older pipes are prone to cracks, leaks, and failures due to
age and material degradation. The project will replace these mains with modern, more durable materials that ensure
improved water quality, pressure, and delivery reliability. This effort is part of a long-term initiative to phase out all AC
water infrastructure within the City, aligning with public health and safety goals.
Replacing deteriorating AC water mains will reduce water loss through leaks, enhance service reliability, and improve
compliance with public health standards. Reduced water waste contributes positively to the City’s Consumptive Use
Permit (CUP) by lowering total system demand and improving water conservation efforts.
If the project is delayed or not completed, continued reliance on aging AC pipes will lead to increased water main
breaks, greater water loss, higher maintenance costs, and potential non-compliance with health and safety
regulations. Additionally, excessive water loss may negatively impact the City’s standing with the St. Johns River Water
Management District regarding CUP conservation targets.
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Financial Information
Funding Sources
Funding Type
AC WATERMAIN
Activity
Expenditures/Expenses
Activity
Construction
Design
City of Longwood 267 FY 2025-2026 Proposed Budget
Positive Impact on Services:
Negative Impact on Services:
Fund/Account 402-4120-536-6317
Status On-going
Project Timeline
Design:N/A
Construction:N/A
Completion:N/A
Department Public Utilities - R&R
Contact Person Jeff French
Spent-to-Date
FY 2026 FY 2027 FY 2028 FY 2029 FY 2030
22,500 25,000 25,000 27,500 27,500
Totals 22,500 25,000 25,000 27,500 27,500
FY 2026 FY 2027 FY 2028 FY 2029 FY 2030
22,500 25,000 25,000 27,500 27,500
Totals 22,500 25,000 25,000 27,500 27,500
FY 2026 FY 2027 FY 2028 FY 2029 FY 2030
Totals - - - - -
Operational Impact: Expenditures/Expenses
Activity
Expenditures/Expenses
Activity
Construction
Renewal & Replacement Fund
Sanitary Sewer I & II – Infiltration & Inflow Testing (Smoke Testing)
Project #RR20106
Description:
This project provides for infiltration and inflow (I&I) testing of the sanitary sewer system using smoke testing
methods to identify areas where groundwater or stormwater may be entering the sewer lines. The testing pinpoints
defects such as cracks, faulty connections, or uncapped laterals, allowing the City to target and repair those areas to
improve system performance and prevent overloading.
Reduces unnecessary treatment of clean groundwater, protects capacity at wastewater facilities, and lowers
operating costs by minimizing infiltration. It also supports compliance with environmental regulations and improves
long-term system integrity.
Without testing and repairs, infiltration will continue to strain the sewer system, increasing treatment costs, the risk
of overflows, and environmental violations during heavy rainfall or high groundwater events.
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Financial Information
Funding Sources
Funding Type
City of Longwood 268 FY 2025-2026 Proposed Budget
Positive Impact on Services:
Negative Impact on Services:
Fund/Account 402-4120-536-6318
Status On-going
Project Timeline
Design:N/A
Construction:N/A
Completion:N/A
Department Public Utilities - R&R
Contact Person Shad Smith, PE
Spent-to-Date 30,000
FY 2026 FY 2027 FY 2028 FY 2029 FY 2030
50,000 40,000 40,000 40,000 25,000
Totals 50,000 40,000 40,000 40,000 25,000
FY 2026 FY 2027 FY 2028 FY 2029 FY 2030
50,000 40,000 40,000 40,000 25,000
Totals 50,000 40,000 40,000 40,000 25,000
FY 2026 FY 2027 FY 2028 FY 2029 FY 2030
Totals - - - - -
Operational l Impact: Expenditures/Expenses
Activity
Expenditures/Expenses
Activity
Maintenance and Repair Costs
Renewal & Replacement Fund
Water Plant Rehabilitation and Restoration Projects
Project #RR20107
Description:
The Water Plant Rehabilitation and Restoration Projects addresses the need for replacements, upgrades, and critical
repairs at the City’s water treatment facilities. Improvements may include pump and motor replacements, electrical
upgrades, control panel modernization, roof repairs, and restoration of structural elements that have deteriorated
over time.
Improves the reliability and efficiency of the City’s water treatment operations, ensures compliance with regulatory
standards, and maintains safe drinking water for residents and businesses.
Deferred maintenance could lead to system failures, reduced water quality, emergency shutdowns, and costly
unplanned repairs. Continued deterioration also poses risks of non-compliance with state and federal water
treatment regulations.
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Financial Information
Funding Sources
Funding Type
City of Longwood 269 FY 2025-2026 Proposed Budget
Positive Impact on Services:
Negative Impact on Services:
Fund/Account 402-4120-536-6320
Status On-going
Project Timeline
Design:N/A
Construction:N/A
Completion:N/A
Department Public Utilities - R&R
Contact Person Jeff French
Spent-to-Date -
FY 2026 FY 2027 FY 2028 FY 2029 FY 2030
37,500 40,000 42,500 42,500 45,000
Totals 37,500 40,000 42,500 42,500 45,000
FY 2026 FY 2027 FY 2028 FY 2029 FY 2030
37,500 40,000 42,500 42,500 45,000
Totals 37,500 40,000 42,500 42,500 45,000
FY 2026 FY 2027 FY 2028 FY 2029 FY 2030
Totals - - - - -
Operational Impact: Expenditures/Expenses
Activity
Expenditures/Expenses
Activity
Rehabilitation Process
Renewal & Replacement Fund
MANHOLE REPAIR AND COATING
Project #RR23108
Description:
The Manhole Repair & Coating Projects involve structural repairs and protective lining application to aging manholes
throughout the City’s sewer system. The coating helps prevent groundwater infiltration and corrosion caused by
hydrogen sulfide gases, preserving the life of the asset and maintaining sewer system integrity.
Extends the service life of manholes, reduces infiltration and inflow, and protects the sewer system from costly
structural failures and environmental impacts.
Without timely repair and coating, manholes may deteriorate further, increasing infiltration, accelerating corrosion,
and leading to structural collapse, emergency repairs, and potential sewer system backups.
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Financial Information
Funding Sources
Funding Type
City of Longwood 270 FY 2025-2026 Proposed Budget
Positive Impact on Services:
Negative Impact on Services:
Fund/Account 402-4120-536-6319
Status
Project Timeline On-going
Design:N/A
Construction:N/A
Completion:N/A
Department Public Utilities - R&R
Contact Person Jeff French
Spent-to-Date
FY 2026 FY 2027 FY 2028 FY 2029 FY 2030
- 70,000 80,000
Totals - 70,000 - - 80,000
FY 2026 FY 2027 FY 2028 FY 2029 FY 2030
- 70,000 80,000
Totals - 70,000 - - 80,000
FY 2026 FY 2027 FY 2028 FY 2029 FY 2030
500 500 600
Totals - - 500 500 600
Operational Impact: Expenditures/Expenses
Activity
Maintenance
Expenditures/Expenses
Activity
Purchase of Pump
Renewal & Replacement Fund
LIFT STATION EMERGENCY PUMP REPLACEMENT
Project #RR21104
Description:
This project includes the replacement of backup emergency pumps at critical lift stations to ensure continued
wastewater conveyance during power outages or equipment failures. The existing emergency pumps have reached
the end of their service life and require replacement to maintain redundancy and operational reliability.
Ensures uninterrupted lift station function during emergencies or mechanical failures, reduces the risk of sewer
overflows, and strengthens system resiliency during storms and power loss events.
If not addressed, aging emergency pumps could fail during critical times, increasing the likelihood of sanitary sewer
overflows, environmental damage, and public health risks particularly during severe weather events. Also leads to
more calls by staff resulting in increase in overtime. These pumps are essential during hurricanes and power
outages.
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Financial Information
Funding Sources
Funding Type
City of Longwood 271 FY 2025-2026 Proposed Budget
Positive Impact on Services:
Negative Impact on Services:
Fund/Account 402-4120-536-6321
Status New
Project Timeline
Design:FY 25
Construction:FY 25
Completion:FY 25
Department Public Utilities - R&R
Contact Person Jeff French
Spent-to-Date -
FY 2026 FY 2027 FY 2028 FY 2029 FY 2030
50,000 -
Totals - - - 50,000 -
FY 2026 FY 2027 FY 2028 FY 2029 FY 2030
50,000
Totals - - - 50,000 -
FY 2026 FY 2027 FY 2028 FY 2029 FY 2030
500
Totals - - - - 500
Operational Impact: Expenditures/Expenses
Activity
Maintenance
Expenditures/Expenses
Activity
Purchase and installation
Renewal & Replacement Fund
GENERATOR REPLACEMENT
Project #RR25102
Description:
The Generator Replacement Project involves replacing outdated and underperforming generators at key utility
infrastructure sites, including water and sewer facilities. These generators are essential for ensuring uninterrupted
operation during power outages and severe weather events.
Provides reliable backup power, enhances storm preparedness, and ensures continuity of water and sewer services
during emergencies, minimizing service disruptions and protecting public health.
Failure to replace failing generators leaves critical infrastructure vulnerable during power outages, risking system
shutdowns, sewer backups, water supply interruptions, and potential regulatory violations.
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Financial Information
Funding Sources
Funding Type
City of Longwood 272 FY 2025-2026 Proposed Budget
Long
Term
Debt
City of Longwood 274 FY 2025-2026 Proposed Budget
LONG TERM DEBT POLICY
Debt Issuance
The City is permitted to issue certain debt obligations such as capital leases, loans, and notes
payable by the conditions and requirements of applicable federal laws, including, but not limited
to Section 6.10 of the City Code.
The City may incur debt in an amount of up to $3,000,000.00 for a capital improvement
project or the acquisition of a real estate interest or other assets upon approval by the City
Commission with at least three (3) City Commissioners voting in favor.
The City may incur debt for $3,000,000.01 and up to and including $6,000,000.00 for a capital
improvement project or the acquisition of a real estate interest or other assets upon
approval by the City Commission with at least four (4) City Commissioners voting in favor.
The City may incur debt in an amount exceeding $6,000,000.00 for a capital improvement
project or the acquisition of a real estate interest or other assets only if approved by the City
Commission with at least three (3) City Commissioners voting in favor and authorized by the
voters at a duly held referendum.
The City had no general obligation or revenue bond debt outstanding.
CAPITAL IMPROVEMENT NOTES
The City issued Capital Improvement Revenue Note, Series 2016 for $1,312,571 with an interest
of 2.19% to finance the purchase of various vehicles and equipment. The note is secured by a
covenant to budget and appropriate. The total principal and interest remaining to be paid on
this series are $466,692. For the 2025-26 fiscal year, principal and interest on this series are
$350,954. In the event of default, the note will bear interest at the default rate, and the
noteholder shall be entitled to enforce payment.
The annual debt services requirement to maturity for the Capital Improvement Revenue Note,
Series 2016 as of September 30, 2024 is as follows:
FY Principal Interests Total
2025 106,735 9,003 115,738
2026 342,951 8,003 350,954
Total 449,686 17,006 466,692
City of Longwood 275 FY 2025-2026 Proposed Budget
The City issued a Capital Improvement Revenue Note, Series 2017 for $4,000,000 with an interest
of 2.78% to finance park and recreational improvements. The note is secured by a covenant to
budget and appropriate. The total principal and interest remaining to be paid on this series are
$2,614,487. For the 2025-26 fiscal year, the principal and interest payments are $327,096. In the
event of default, the noteholder may declare all principal and interest is due and immediately
payable.
The annual debt services requirement to maturity for the Capital Improvement Revenue Note,
Series 2017 as of September 30, 2024 is as follows:
In 2018, the City executed the Capital Improvement Revenue Note, Series 2017B for the costs of
constructing a park, recreational and other capital improvements, and certain costs related to
the acquisition and installation of equipment to be located within the City. This agreement
provides for total funding of $2,000,000. The note period is for 10 years with an interest rate of
2.49 percent. The note is secured by a covenant to budget and appropriate. The total principal
and interest remaining to be paid on this series are $918,942, and principal and interest for the
2025-26 fiscal year are $229,718. In the event of default, the noteholder may declare all principal
and interest is due and immediately payable.
The annual debt services requirement to maturity for the Capital Improvement Revenue Note,
Series 2017B as of September 30, 2024 is as follows:
FY Principal Interests Total
2025 261,759 65,336 327,096
2026 269,316 57,780 327,096
2027 276,907 50,189 327,096
2028 284,711 42,384 327,095
2029-32 1,219,008 87,096 1,306,104
Total 2,311,701 302,785 2,614,487
City of Longwood 276 FY 2025-2026 Proposed Budget
FY Principal Interests Total
2025 207,855 21,863 229,718
2026 213,163 16,555 229,718
2027 218,544 11,174 229,718
2028 224,061 5,727 229,788
Total 863,623 55,319 918,942
In 2020, the City executed the Capital Improvement Revenue Note, Series 2020, for the
acquisition and installation of equipment to be located within the City. This agreement provides
total funding of $1,400,000. The note period is for 5 years with an interest rate of 1.8 percent.
The note is secured by a covenant to budget and appropriate. Total principal and interest
remaining to be paid on this series is $627,142, with principal and interest payments for the
2025-26 fiscal year being zero. In the event of default, the noteholder may declare all principal
and interest due and immediately payable.
The annual debt service requirement to maturity for the Capital Improvement Revenue Note,
Series 2020, as of September 30, 2024, is as follows:
FY Principal Interests Total
2025 311,000 2,799 313,799
The City is planning to issue a Capital Improvement Revenue Note for the relocation and
construction of Fire Station #15 in the amount of $5.2M, contingent on grant funding. This
proposed budget includes the estimated principal and interest payments in anticipation of the
execution of this agreement. The estimated principal and interest for the 2025/2026 budget is
$410,000.
City of Longwood 277 FY 2025-2026 Proposed Budget
STATE REVOLVING FUND LOANS
In 2017, the City executed the Clean Water State Revolving Fund Loan agreement WW590500 for
the South Longwood Septic Tank Abatement Phase I project. This agreement provides for total
funding of $4,071,303. The loan period is for 20 years with an interest rate of .91 percent. The
note is secured by gross revenues from the water and sewer systems net of operations and
maintenance costs. Principal and interest remaining to be paid on this series are $3,081,351, and
principal and interest payments for the 2025-26 fiscal year are $228,248.
The annual debt services requirement to maturity for the Clean Water State Revolving Fund Loan
agreement WW590500 as of September 30, 2024 is as follows:
FY Principal Interests Total
2025 202,377 25,871 228,248
2026 204,223 24,025 228,248
2027 206,086 22,162 228,248
2028 207,966 20,283 228,249
2029-33 1,068,627 72,613 1,141,240
2034-38 1,004,137 22,980 1,027,117
Total 2,893,416 187,934 3,081,350
In 2018, the City executed the Clean Water State Revolving Fund Loan agreement WW590510 for
the South Longwood Septic Tank Abatement Phase II project, and Lake Ruth and Springwood
Septic Tank Abatement project. This agreement provides for total funding of $3,356,346. The
loan period is for 20 years with an interest rate of .83 percent to 1.17 percent. The note is
secured by gross revenues from the water and sewer systems net of operations and
maintenance costs. The principal and interest remaining amount to be paid on this series is
$2,564,346, and principal and interest payments for the 2025-26 fiscal year are $165,483.
The annual debt services requirement to maturity for the Clean Water State Revolving Fund Loan
agreement WW590510 as of September 30, 2024 is as follows:
City of Longwood 278 FY 2025-2026 Proposed Budget
In 2019, the City executed the Clean Water State Revolving Fund Loan agreement WW590520 for
the Longwood Septic Tank Abatement Transmission Main. This agreement provides for total
funding of $2,198,461. The loan period is for 20 years with an interest rate of 1.25 percent. The
total principal and interest remaining amount to be paid on this series is $1,758,771, and
principal and interest for the 2025-26 fiscal year are $109,924. The note is secured by gross
revenues from the water and sewer systems net of operations and maintenance costs.
The annual debt services requirement to maturity for the Clean Water State Revolving Fund Loan
agreement WW590520 as of September 30, 2024 is as follows:
FY Principal Interests Total
2025 144,895 20,588 165,483
2026 146,162 19,321 165,483
2027 147,440 18,043 165,483
2028 147,440 18,043 165,483
2029-33 763,385 64,028 827,413
2034-38 797,378 30,036 827,414
2039-40 245,076 2,512 247,588
Total 2,391,776 172,571 2,564,347
FY Principal Interests Total
2025 86,586 23,338 109,924
2026 86,586 23,338 109,924
2027 86,586 23,338 109,924
2028 86,586 23,338 109,924
2029-33 432,926 116,689 549,615
2034-38 432,926 116,689 549,615
2039-40 173,170 46,676 219,846
Total 1,385,366 373,406 1,758,772
City of Longwood 279 FY 2025-2026 Proposed Budget
In 2019, the City executed the Clean Water State Revolving Fund Loan agreement WW590530 for
the East Longwood Septic Tank Abatement Project. This agreement provides for total funding of
$1,245,720. The loan period is for 20 years with an interest rate of .91 percent. The total principal
and interest remaining amount to be paid on this series is $990,379, and the principal and
interest amount for the 2025-26 fiscal year is $61,899. The note is secured by gross revenues
from the water and sewer systems net of operations and maintenance costs.
The annual debt services requirement to maturity for the Clean Water State Revolving Fund Loan
agreement WW590530 as of September 30, 2024 is as follows:
FY Principal Interests Total
2025 53,651 8,248 61,899
2026 54,140 7,758 61,899
2027 54,634 7,264 61,899
2028 54,634 7,264 61,899
2029-33 283,297 26,196 309,493
2034-38 296,455 13,039 309,494
2039-40 122,402 1,395 123,797
Total 919,213 71,164 990,380
In 2020, the City executed the Clean Water State Revolving Fund Loan agreement WW590540 for
the Longwood Collection System Expansion Project. This agreement provides for total funding of
$2,138,781. The loan period is for 20 years with an interest rate of .40 percent. The note is
secured by gross revenues from the water and sewer systems net of operations and
maintenance costs. The total principal and interest remaining amount to be paid on this series is
$1,902,496, and principal and interest for the 2025-26 fiscal year are $105,694.
The annual debt services requirement to maturity for the Clean Water State Revolving Fund Loan
agreement WW590540 as of September 30, 2024 is as follows:
City of Longwood 280 FY 2025-2026 Proposed Budget
FY Principal Interests Total
2025 104,946 748 105,694
2026 104,988 706 105,694
2027 105,030 664 105,694
2028 105,051 643 105,694
2029-33 525,994 2,478 528,472
2034-38 527,046 1,425 528,471
2039-42 422,396 380 422,776
Total 1,895,451 7,044 1,902,495
In 2025, the City executed the Water Pollution Control State Revolving Fund Loan agreement
WW590550 for the Longwood Collection System Expansion Project. This agreement provides for
total funding of $4,452,708. The loan period is for 20 years with an interest rate of .52 percent.
The note is secured by gross revenues from the water and sewer systems net of operations and
maintenance costs. The total principal and interest remaining amount to be paid on this series is
$4,806,657, and principal and interest for the 2025-26 fiscal year are $240,240.
The annual debt services requirement to maturity for the Water Pollution Control State Revolving
Fund Loan agreement WW590550 as of September 30, 2024 is as follows:
FY Principal Interests Total
2026 212,240 28,000 240,240
2027 217,951 22,289 240,240
2028 219,085 21,155 240,240
2029-33 1,112,655 88,545 1,201,200
2034-38 1,141,924 59,276 1,201,200
2039-42 935,141 27,686 962,827
2043-45 714,198 6512 720,710
Total 4,553,194 253,463 4,806,657
City of Longwood 281 FY 2025-2026 Proposed Budget
LONG TERM DEBT ANALYSIS
Beginning
Balance
10/1/2024
FY 2025
Additions
Due in FY 2025
Reductions
Ending Balance
9/30/2025 Due in FY 2026
Governmental
Activities
Notes Payable -
Direct Borrowing
Note Series 2016 -
Capital Imp 465,349 -(115,738)349,611 114,738
Note Series 2017 -
Reiter Park Loan 2,614,486 -(327,096)2,287,390 327,096
Note Series 2017B 898,171 -(224,525)673,646 224,525
Note Series 2020 313,799 -(313,799)0 0
Subtotal
Governmental
Activities
4,291,805 -(981158)3,310,647 666,359
Business Type
Activities
Note Payable -
Direct Borrowing
Note Series 2017B 20,771 -(5,195)15,576 5,193
SRF Loans
SRF 590500 3,081,351 -(228,248)2,853,103 228,248
SRF 590510 2,564,346 -(165,483)2,398,863 165,483
SRF 590520 1,758,771 -(109,924)1,648,847 109,924
SRF 590530 990,378 -(61,899)928,479 61,899
SRF 590540 1,910,639 -(105,694)1,804,945 105,694
SRF 590550 -4,452,708 4,452,708 240,240
Subtotal Business-
Type Activities 10,326,256 4,452,708 (676443)14,102,521 916,681
Total Debt Service
Citywide 14,618,061 4,452,708 (1,657,601)17,413,168 1,583,040
City of Longwood 282 FY 2025-2026 Proposed Budget
Personnel
City of Longwood 283 FY 2025-2026 Proposed Budget
HUMAN RESOURCES OVERVIEW
The City of Longwood recognizes that its employees are vital to achieving the City's mission and
goals. To attract and retain skilled, professional, and results-driven staff, the City is committed to
offering a competitive total compensation and benefits package that reflects market-based
salaries and a comprehensive range of benefits.
The City views compensation and benefits as key components of a broader employment
relationship that includes meaningful and rewarding work, opportunities for growth and
professional development, and a shared commitment to the City’s mission of delivering service
excellence and fostering citizen trust through open, accountable, and responsive government.
Performance Evaluation System
The City of Longwood is committed to fostering a culture of excellence by developing a highly
productive, accountable workforce. The City’s Job Performance Management process serves as a
collaborative tool for managers and employees to align individual performance goals with
professional development and the City’s overall mission.
This ongoing process emphasizes frequent communication, regular feedback, and clear
expectations to ensure employees remain focused and engaged in achieving their objectives.
The Job Performance Management tools are designed to:
Identify essential job competencies;
Establish SMART goals (Specific, Measurable, Achievable, Relevant, and Time-bound);
Define accountabilities, deliverables, and performance objectives aligned with job
responsibilities;
Communicate the City’s expectations for performance and professional development;
Proactively address performance concerns through regular assessments, continuous
feedback, individualized development plans, and performance improvement plans;
Recognize and reward outstanding achievements and contributions; and
Encourage ongoing coaching, mentorship, and support to promote growth and success in
alignment with organizational goals.
City of Longwood 284 FY 2025-2026 Proposed Budget
HUMAN RESOURCES OVERVIEW
Compensation Plan
The City of Longwood’s Compensation Program is designed to support the strategic goals and
mission of the City. The Compensation Program strives to motivate, attract, engage and retain
quality employees through competitive compensation plans that align with the City’s budget and
relevant labor markets. The City’s compensation plan is based upon principles of fairness and
equity and is administered with sound fiscal discipline.
Fringe Benefit Program
The City provides a comprehensive fringe benefits package to city employees including employee
health insurance, dental and vision insurance, AFLAC, retirement plan contributions, life
insurance, and disability coverage. Other employee-related costs include workers’ compensation,
unemployment insurance, employee assistance program, wellness program, legal services,
enhanced training program, Social Security and Medicare, vacation and sick leave, and paid
holidays.
City of Longwood 285 FY 2025-2026 Proposed Budget
AUTHORIZED POSITIONS
City of Longwood 286 FY 2025-2026 Proposed Budget
FY 2026 FY 2026 FY 2026
Full-Time Part-Time FTE's
City Clerk's Office
1 0 1City Clerk
Records Coordinator 1 0 1
Subtotal 2
Human Resources
1 0 1
1 0 1
Human Resources/Risk Mgmt Director
Human Resources Program Manager
Payroll/HR Coordinator 1 0 1
Subtotal 3
City Manager's Office
1 0 1
1 0 1
1 0 1
1 0 1
City Manager
Executive Assistant City Manager
Administrative Assistant
Facilities Construction Maintenance
Community & Media Relations Manager 1 0 1
Subtotal 5
Financial Services
1 0 1
1 0 1
1 0 1
1 0 1
1 0 1
1 0 1
1 0 1
1 0 1
1 0 1
1 0 1
Financial Services Director
Operations & Budget Manager
Accountant I
Finance/Grants Coordinator
Accounting Coordinator
Purchasing Manager
Purchasing Coordinator*
Utility Billing Manager
Customer Service Rep/Field Service
Senior Customer Service Representative
Meter Reader 1 0 1
Subtotal 11
Department
City of Longwood 287 FY 2025-2026 Proposed Budget
FY 2026 FY 2026 FY 2026
Full-Time Part-Time FTE's
Information Technology
1 0 1Information Technology Director
Information Technology Analyst 1 0 1
Subtotal 2
Police Department
1 0 1
1 0 1
7 0 7
1 0 1
4 0 4
26 0 26
6 0 6
1 0 1
2 0 2
Police Chief
Police Deputy Chief
Police Corporal
Police Evidence Custodian
Police Lieutenant*
Police Officer
Police Sergeant
Senior Administrative Assistant
Police Records Specialist
Police Administrative Manager 1 0 1
Subtotal 50
Fire Department
1 0 1
1 0 1
3 0 3
0 1 0.5
6 0 6
1 0 1
30 0 30
1 0 1
Fire Chief
Deputy Fire Chief
Fire Battalion Chief
Fire Inspector Part-Time
Fire Lieutenant
Training Fire Chief
Firefighter
Fire Marshal
Fire Department Coordinator 1 0 1
Subtotal 44.5
Community Development
1 0 1Community Development Director
Economic Development Manager 1 0 1
Department
City of Longwood 288 FY 2025-2026 Proposed Budget
FY 2026 FY 2026 FY 2026
Full-Time Part-Time FTE's
1 0 1
1 0 1
1 0 1
1 0 1
1 0 1
2 0 2
1 0 1
1 0 1
Code Compliance Officer
Economic Development Manager
Senior Planner
Planner
Senior Administrative Assistant
Permit Clerk
Building Official
Building Inspector
Plans Examiner/Inspector 1 0 1
Subtotal 12
Leisure Services Department
1 0 1
1 0 1
1 0 1
Leisure Services Director
Recreation Manager
Park Service Supervisor
Admin Asst/Comm Bldg Coordinator 1 0 1
Event Attendant Part-Time 0 3 1.5
0 3 1.5
4 0 4
1 0 1
Park Attendant Part-Time
Park Service Specialist I*
Park Service Specialist II
Park Service Specialist III 1 0 1
Subtotal 13
Public Works/Utilities
1 0 1
1 0 1
1 0 1
1 0 1
4 0 4
3 0 3
Public Works Director
Deputy Director of Public Works
Public Works Engineer
Streets & Stormwater Supervisor
PW Maintenance Specialist I
PW Maintenance Specialist II
PW Maintenance Specialist III 2 0 2
Department
City of Longwood 289 FY 2025-2026 Proposed Budget
FY 2026 FY 2026 FY 2026
Full-Time Part-Time FTE's
2 0 2
1 0 1
1 0 1
1 0 1
1 0 1
3 0 3
3 0 3
1 0 1
Senior Administrative Assistant
PW Administrative Office Manager
Utilities Division Manager
Utilities Field Supervisor
Backflow Program Coordinator
Utilities Maintenance Specialist I
Utilities Maintenance Specialist II
Utilities Maintenance Specialist III
Utility Locator 1 0 1
Special Assess & Cemetery Maint Coord 1 0 1
Water Plant Operator 1 0 1
Lead Water Plant Operator 1 0 1
Lift Station Operator 1 0 1
1 0 1GIS Analyst
Fire Hydrant Technician 1 0 1
Project Manager 1 0 1
Subtotal 34
176.5
*Unfunded
1 Park Service Specialist I (only 1 position unfunded)
1
1
Police Lieutenant (only 1 position unfunded)
Purchasing Coordinator (may become funded, if funds are available)
Department
Total FY 2026 FTE's
PAYROLL ALLOCATIONS
GENERAL FUND BUILDING FUND PUB FACILITY FUND PU FUND STORMWATER FUND
PERCENTAGE PERCENTAGE PERCENTAGE PERCENTAGE PERCENTAGE
POSITION TITLE (001)(102)(310)(401)(406)
FINANCIAL SRVS DIR 85.0%15.0%
001-1600-513-1200 401-1615-513-1200
ACCOUNTING COORDINATOR 90.0%10.0%
001-1600-513-1200 401-1615-513-1200
SENIOR ADM ASSISTANT 90.0%10.0%
001-1600-513-1200 401-1615-513-1200
COMMUNITY DEVL DIRECTOR 75.0%25.0%
001-3100-515-1200 102-2900-524-1200
COMM. DEVELOPMENT COORD 50.0%50.0%
001-3100-515-1200 102-2900-524-1200
SENIOR PLANNER 75.0%25.0%
001-3100-515-1200 102-2900-524-1200
PLANNER 75.0%25.0%
001-3100-515-1200 102-2900-524-1200
PW DIRECTOR 25.0%25.0%40.0%10.0%
001-3520-541-1200 310-3520-524-3100 401-4120-536-1200 406-3520-541-1200
DEPUTY PW DIRECTOR 45.0%10.0%25.0%20.0%
001-3520-541-1200 310-3520-524-3100 401-4120-536-1200 406-3520-541-1200
STREETS/STORMWATER CREW LEADER 60.0%40.0%
001-3520-541-1200 406-3520-541-1200
PUBLIC WORKS-ENGINEER 25.0%5.0%40.0%5.0%25.0%
001-3520-541-1200 102-2900-524-1200 310-3520-524-3100 401-4120-536-1200 406-3520-541-1200
Administrative Office Manager 25.0%20.0%50.0%5.0%
001-3520-541-1200 310-3520-524-3100 401-4120-536-1200 406-3520-541-1200
SR ADMINISTRATIVE ASST 42.0%3.0%20.0%10.0%25.0%
001-3520-541-1200 102-2900-524-1200 310-3520-524-3100 401-4120-536-1200 406-3520-541-1200
SR ADMINISTRATIVE ASST 25.0%5.0%70.0%
001-3520-541-1200 310-3520-524-3100 401-4120-536-1200
STREETS/STORMWATER SUPERVISOR 52.0%3.0%45.0%
001-3520-541-1200 102-2900-524-1200 406-3520-541-1200
UTILITIES DIVISION MANAGER 0.0%5.0%95.0%
001-3520-541-1200 102-2900-524-1200 401-4120-536-1200
PW MAINT SPECIALIST II (SW)25.0%75.0%
001-3520-541-1200 406-3520-541-1200
PW MAINT SPECIALIST I (SW)25.0%75.0%
001-3520-541-1200 406-3520-541-1200
PW MAINT SPECIALIST I (SW)50.0%50.0%
001-3520-541-1200 406-3520-541-1200
GIS ANALYST 30.0%10.0%5.0%50.0%5.0%
001-3520-541-1200 001-3100-515-1200 102-2900-524-1200 401-4120-536-1200 406-3520-541-1200
City of Longwood 290 FY 2025-2026 Proposed Budget
PAY GRADE PLAN
NON - UNION
City of Longwood 291 FY 2025-2026 Proposed Budget
Title Grade Minimum Maximum
Vacant 1 $32,051.82 $52,302.85
Event Attendant Part-time
Park Attendant Part-time
Permit Clerk
Administrative Assistant
Customer/Field Service Representative
Vacant 4 $38,121.73 $62,207.85
Senior Administrative Assistant
Economic Development Coordinator
Police Evidence Custodian
Police Records Specialist
Senior Customer Service Representative
Code Compliance Officer
Facilities Construction Maintenance
Admin. Asst./Community Building Coord.
Accounting Coordinator
Purchasing Coordinator $48,022.40 $78,363.98
$16,341.66 $26,666.67
$35,297.90 $57,599.86
$41,171.47 $67,184.48
$44,465.19 $72,559.24
2
3
5
6
7
PAY GRADE PLAN NON - UNION
City of Longwood 292 FY 2025-2026 Proposed Budget
Title Grade Minimum Maximum
Payroll/HR Coordinator
Fire Department Coordinator
Records Coordinator
Building Inspector
Building Inspector/Plans Examiner
Executive Assistant to City Manager
Finance/Grants Coordinator
Accountant I
Planner
Fire Inspector Part Time $28,006.66 $45,701.87
GIS Analyst
Project Manager
Community & Media Relations Manager
Information Technology Analyst
Police Administrative Manager
Senior Planner
PW Administrative Office Manager
Recreation Manager
Purchasing Manager
Utility Billing Manager
HR Program Manager
Vacant 12 $70,560.66 $115,142.39
11
9
10
$56,013.33 $91,403.74
$60,494.39
$51,864.19 $84,633.098
$98,716.04
$65,333.95 $106,613.32
PAY GRADE PLAN NON - UNION
City of Longwood 293 FY 2025-2026 Proposed Budget
Title Grade Minimum Maximum
Economic Development Manager 13 $76,205.51 $124,353.78
Building Official
Police Lieutenant
Fire Battalion Chief
Utilities Division Manager
Fire Training Chief
Finance Operations & Budget Manager 15 $88,886.11 $145,046.25
Public Works Engineer
Deputy Director of Public Works
Deputy Fire Chief
Deputy Police Chief
Leisure Services Director 17A $103,676.76 $169,181.94
HR/Risk Management Director
Information Technology Director
Public Works Director/City Engineer
Community Development Director
Financial Services Director
Title Grade Minimum Maximum
Fire Chief
Police Chief
Commission Appointed Positions:
City Manager
City Clerk
$158,881.42
$110,300.37
Pay Established by City
Commission
17D
14
$138,471.26 $225,960.36
16
17B
17C
$95,997.00 $156,649.95
$110,300.37 $179,990.49
$82,301.95 $134,302.08
$116,716.73 $190,460.85
PAY GRADE PLAN Non-Union
City of Longwood 294 FY 2025-2026 Proposed Budget
Title Grade Minimum Maximum
Parks Service Specialist I
Public Works Maintenance Specialist I
Utilities Maintenance Specialist I
Parks Service Specialist II
Public Works Maintenance Specialist II
Utilities Maintenance Specialist II
Meter Reader 3AA $38,121.73 $61,034.12
Parks Service Specialist III
Utilities Maintenance Specialist III
Public Works Maintenance Specialist III
Fire Hydrant Technician
Title Grade Minimum Maximum
Public Works Crew Leader
Lift Station Operator
Utility Locator
SA & Cemetery Maint Coordinator 5A $46,369.22 $74,238.61
Backflow Program Coordinator 6A $49,039.28 $78,513.47
Water Plant Operator 7A $52,681.17 $84,344.24
Streets & Stormwater Supervisor
Utilities Field Supervisor
Park Services Supervisor
Lead Water Plant Operator
$55,421.28$34,615.961A
8A $56,250.94 $90,059.56
2A $37,500.63 $60,039.71
3A $40,500.67 $64,842.89
4A $43,335.71 $69,381.88
PAY GRADE PLAN
PD TEAMSTERS
Classification Minimum Maximum
Officer $63,532.69 $88,089.60
Corporal $67,979.98 $94,255.87
Sergeant $74,777.98 $103,681.46
Position Minimum Maximum
Firefighter/EMT $51,250.00 $85,970.59
Firefighter/Paramedic $64,250.00 $99,295.13
Engineer $68,546.88 $110,495.63
Engineer OIC $69,290.00 $114,915.45
Lieutenant $70,468.75 $117,875.00
FD IAFF
City of Longwood 295 FY 2025-2026 Proposed Budget
Glossary
City of Longwood 296 FY 2025-2026 Proposed Budget
Glossary
This glossary defines specialized terms and acronyms used throughout this budget document. It
is intended to assist readers who may not be familiar with financial or municipal terminology.
Account – A classification of appropriations by expenditure account code.
Accrual Basis – An accounting basis where revenues are recorded when earned and expenses
are recorded when a liability is incurred, regardless of the timing of cash flows.
Ad Valorem Tax – A tax levied on the assessed value (net of any exemptions) of real or personal
property.
Adopted Budget – The financial plan of revenues and expenditures for a fiscal year as approved
by the City Commission.
Annual Comprehensive Financial Report (ACFR) – An annual report that presents the City's
financial position from the past fiscal year. It includes two primary components: (1) a Statement
of Net Assets and (2) a Statement of Activities.
Appropriation – Legal authorization to make expenditures and incur obligations for specific
purposes. Appropriations are time-limited and approved by the City Commission.
Approved Budget – The legally adopted budget as authorized by the City Commission, in
accordance with state statutes.
Assessed Property Value – The value assigned to property by the Seminole County Property
Appraiser as the basis for levying ad valorem taxes.
Audit – An official inspection of the City’s financial records conducted by an independent
certified public accountant.
Balanced Budget – A financial plan where recurring revenues equal recurring operating
expenses.
Basis of Accounting – The timing of revenue and expenditure recognition for financial reporting
purposes.
Basis of Budgeting – The method used to determine when revenues and expenditures are
recognized for budget purposes.
Beginning Fund Balance – Audited fund balance remaining from the prior fiscal year, including
unspent appropriations and reserves.
Budget – A financial plan that aligns anticipated revenues with proposed expenditures for a
specific fiscal year.
Budget Amendment – A change to an adopted budget that alters fund totals; requires City
Commission approval.
Budget Calendar – The schedule of key dates for preparation, adoption, and administration of
the City’s budget.
Budget Document – The formal presentation of the City’s budget, including proposed
expenditures, revenues, schedules, and supporting materials.
Budget Message – A written summary from the City Manager introducing the budget, outlining
key changes, policy considerations, and financial highlights.
Budgetary Control – The control or management of the organization following an approved
budget to keep expenditures within the limitations of available appropriations and revenues.
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Glossary (Cont.)
Capital Asset – Land, improvements to land, easements, buildings, building improvements,
vehicles, machinery, equipment, works of art and historical treasures, infrastructure, and all
other tangible or intangible assets used in operations with useful lives extending beyond a single
reporting period.
Capital Budget – A plan of proposed capital outlays and the means of financing them for the
current fiscal year.
Capital Improvement Plan (CIP) – A projected plan for capital expenditures to be incurred each
year over five years, setting forth each capital project, the amount to be expended in each year,
and the method of financing those expenditures.
Capital Improvement/Capital Outlay – Projects or products that are long-term assets. These
expenditures generally have an estimated useful life of two years or longer and typically are over
$5,000.
Cash Basis – A type of accounting in which revenue and expenditure transactions are recognized
only when cash is increased or decreased.
Charges for Services – Charges collected for specific services provided to individuals or entities.
Examples include water and solid waste services, building fees, and other direct service fees.
City Commission – The elected policy-setting body for the City of Longwood.
Communication Device – The use of the budget to communicate the process for preparing,
reviewing, and adopting the budget for the upcoming fiscal year. It includes summary
information, key issues, trends, and financial decisions.
Current Taxes – Taxes that are levied and due within one year.
Debt Service – The annual amount of money necessary to pay interest and principal on
outstanding debt obligations.
Deficit – The excess of expenditures over revenues during a fiscal year.
Department – An organizational unit of the City responsible for a major governmental function,
such as Public Works, Leisure Services, or Finance.
Depreciation – The expiration of the service life of a fixed asset over time. The City uses the
straight-line method to depreciate assets by dividing the cost by the asset’s useful life.
Depreciation is not included in the City’s budget.
Division – A basic sub-unit of a department within the City. It performs a unique function in the
delivery of services.
Economic Environment – A functional classification for expenditures aimed at developing and
improving the economic condition of the community. This includes business development,
housing, urban development, and related services.
Encumbrance – Funds set aside from an appropriation to cover a known future liability. Once
the payment is made, the encumbrance is removed (liquidated).
Ending Fund Balance – Funds carried over at the end of the fiscal year. Within a fund, the
revenue on hand at the beginning of the fiscal year plus revenues received during the year
minus expenditures equals the ending fund balance.
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Enterprise Fund – A fund established to account for operations that are financed and operated
as private business enterprises. The governing body intends that the costs of providing goods or
services to the general public will be financed or recovered primarily through user charges.
Expenditure – A decrease in financial resources for the procurement of assets or the cost of
goods and/or services received.
Fiduciary Fund – A fund used to report assets held in a trustee or agency capacity that are not
available for the government’s use.
Financial Plan – A summary of the City’s finances, including revenues and financing sources,
expenditures, and financing uses. It includes prior year actuals, estimated current-year actuals,
and the proposed budget year.
Fines and Forfeitures – Fees collected by the State Court System. These include revenues from
fines and penalties for statutory offenses, administrative violations, and forfeits from seized
property or performance bonds.
Fiscal Year (FY) – The twelve-month financial period used by the City. It begins on October 1 and
ends on September 30 of the following year. The fiscal year is identified by the year in which it
ends.
Five-Year Capital Plan – A plan for capital expenditures projected over a five-year period. It
outlines anticipated projects, estimated costs, and proposed funding sources for long-term
capital needs.
Fleet – Vehicles that are owned and operated by the City.
Forfeiture Funds – Funds that any state or local law enforcement agency may request as an
equitable share of the net proceeds from a federal forfeiture when directly participating in an
investigation or prosecution. The Department of Justice Asset Forfeiture Program helps deter
crimes and provides additional resources to state and local law enforcement agencies.
Franchise Fees – Franchise fees are assessed on a business, usually a public utility, in return for
the privilege of using the government’s rights of way to conduct the utility business. The City has
granted franchise fees for electric, natural gas, and commercial solid waste.
FRDAP – The Land and Recreation Grants staff administers grants to local governments through
the Florida Recreation Development Assistance Program (FRDAP). This competitive,
reimbursement grant program provides financial assistance for acquisition or development of
land for public outdoor recreation.
Function – A major class or grouping of tasks directed toward a common goal, such as
improvements to public safety or improvement of the physical environment. For budgetary
analysis, functions are established by the State of Florida Uniform Chart of Accounts and
financial reports must be grouped according to these functions. See Object Code.
Fund – An independent fiscal and accounting entity with a self-balancing set of accounts
recording cash and/or other financial resources, together with all related liabilities and residual
equities or balances, and changes therein, segregated to carry on specific activities or attain
certain objectives by special regulations, restrictions, or limitations.
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Fund Balance – The excess of assets over liabilities. Fund Balance does not necessarily mean
funds available for expenditure. It can be restricted, committed, or assigned. A negative fund
balance is often referred to as a deficit.
Funding – Budgetary resources provided to cover the total cost of a program or project at the
time it is undertaken.
Generally Accepted Accounting Principles (GAAP) – Standards used for financial report
preparation, as determined by the Governmental Accounting Standards Board (GASB), to ensure
the City’s financial statements can be fairly compared to prior reports and reports of other
governmental entities.
General Fund – The largest fund within the County, accounting for most of the government’s
financial resources. General Fund revenues include property taxes, licenses and permits, local
taxes, service charges, and other types of revenue. It usually includes basic operating services
such as law enforcement, fire services, finance, information technology, leisure services, and
general administration.
General Government – Functional classification for services provided by the city for the benefit
of the public and the governmental body as a whole, including legislative,
financial/administrative, legal, comprehensive planning, judicial, court services, and other
general governmental services.
General Ledger – A file that contains a listing of the various accounts necessary to reflect the
financial position of the government.
Government Finance Officers Association (GFOA) – An association that aims to enhance and
promote the professional management of governments for the public benefit by identifying and
developing financial policies and practices.
Governmental Accounting Standards Board (GASB) – An independent board that establishes
standards of financial accounting and reporting for state and local governmental entities. Its
standards guide the preparation of external financial reports of those entities.
Governmental Fund – A funding structure used to account for activities primarily supported by
taxes, grants, and similar revenue sources. There are five different types of governmental funds:
the general fund, special revenue funds, debt service funds, capital projects funds, and
permanent funds.
Grant – A financial award given by the state government, federal government, or other agencies
to support a particular program or activity. Grant proceeds are restricted to the use stipulated by
the Grant Award. Misuse or misappropriation of grant funds can impact the City for years to
come.
Indirect Costs – Costs associated with, but not directly attributable to, the providing of a
product or service. These are usually costs incurred by other departments in support of
operating departments.
Infrastructure – Long-lived capital assets that are normally stationary and can be preserved for
a significantly greater number of years than most capital assets. Examples include water
systems, sewer systems, and streets.
Interest – Compensation paid or to be paid for the use of borrowed funds
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Glossary (Cont.)
Inter-fund Transfers – Budgeted allocations of resources from one fund to another.
Intergovernmental Revenue – Funds received from federal, state, and other local government
sources in the forms of grants, shared revenues, and payments in lieu of taxes that are for a
specific purpose.
Levy – To impose taxes, special assessments, or service charges. Also, another term used for
millage rate.
Licenses and Permits Revenue – Revenue raised to recover the costs associated with
regulating business activity, including fees imposed on construction-related activities and
business licenses
Line Item – An expenditure classification according to the type of item purchased or service
obtained, for example, regular salaries, professional services, repairs, and maintenance. See
Object Code.
Long-term Debt – Financial obligation with a maturity of more than one year after the date of
issuance.
Major Fund – Governmental fund or enterprise fund reported as a separate column in the basic
financial statement and analysis.
Mill – Ad valorem (property) tax valuation unit equal to $1 of tax obligation for every $1,000 of
taxable valuation.
Millage – The total tax obligation per $1,000 of taxable valuation of the property.
Millage Rate – A rate per $1,000 of the taxable property value which, when multiplied by the
taxable value, yields the property tax billing for a given parcel.
Mission Statement – Statement that defines the purpose and function of the City.
Miscellaneous (Funding Source) – Revenues other than those received from standard sources
such as taxes, licenses and permits, grants, and user fees.
Modified Accrual Basis of Accounting – The basis of accounting used in conjunction with the
current financial resources measurement focus that modifies the accrual basis of accounting in
two ways: 1) revenues are not recognized until they are measurable and available; and 2)
expenditures are recognized in the period in which governments generally liquidate the related
liability rather than when that liability is first incurred (if earlier).
Net Position – The difference between assets and deferred outflows and liabilities and deferred
inflows as reported in the Government-wide Financial Statement of the Annual Comprehensive
Financial Report.
Object Code – An account to which an expense or expenditure is recorded to accumulate and
categorize the various types of payments made by governments. These are normally grouped
into Personal Services, Operating Expenses, Capital Outlay, and Other categories for budgetary
analysis and financial reporting purposes. The State of Florida Uniform Accounting System
mandates certain object codes.
One-Time Expenditures – Expenditures authorized on a fiscal year basis for a specific purpose
that are not expected to be recurring costs as part of normal operating expenditures.
Ongoing Expenditures – Expenditures authorized as part of the budget process for recurring or
ongoing operational needs.
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Glossary (Cont.)
Operating Budget – Plans of current expenditures and the proposed means of financing them.
The annual operating budget is the primary means by which most of the financing, acquisition,
spending, and service delivery activities of the City are controlled.
Operating Expenses – Also known as operating and maintenance costs; expenses for day-to-day
operations such as office supplies, maintenance of equipment, and travel, which exclude capital
costs.
Operating Revenues – Revenues that recur annually with reasonable stability.
Operations Guide – The use of the budget as a means to describe the operations, activities,
services, and functions carried out by the City’s organizational units.
Personnel Services – Costs imposed on each department to support monetary personnel
compensation, including salaries, wages, and benefits.
Physical Environment – Costs of services provided primarily to achieve a satisfactory living
environment by controlling and utilizing elements of the environment, including solid waste,
water and sewer conservation, resource management, and other physical environmental
services.
Police Education Fund – A portion of the traffic and criminal fines received by the City recorded
in this fund to provide financing for police law enforcement training.
Policy Document – The use of the budget as a means to translate policy into specific programs
and activities.
Principal – The face amount of debt, exclusive of accrued interest.
Proprietary Fund – Funds that are used to account for the City’s activities that are similar to
those found in the private sector. The measurement focus is on operating income, financial
position, and cash flows.
Property Appraiser – The elected county official responsible for setting property valuations for
tax purposes and for preparing the annual tax roll.
Property Tax – Also known as ad valorem tax. It is a tax levied on the assessed value of real and
personal property.
Proposed Budget – The budget for the upcoming fiscal year submitted to the City Commission
for consideration by the City Manager. See Adopted, Approved Budget.
Public Hearing – A noticed meeting (per statute and/or ordinance) relating to legal action by the
City Commission; usually requires that the public must be heard before action is taken.
Public Safety – Functional classification for services provided by the City for the safety and
security of the public, including law enforcement, fire control, protective inspections, emergency
and disaster relief, and other public safety services.
Public Utilities Impact Fees Fund – System impact fees for new hookups as well as
contributions from developers of system assets recorded in this fund to provide for future
system additions and improvements.
Public Utilities Fund – A fund established to record water and sewer revenues and
expenditures using the accrual basis of accounting. Revenues are recognized when earned and
expenses are recognized when incurred.
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Glossary (Cont.)
Revenue – Income of a government from sources such as tax payments, fees from specific
services, receipts from other governments, shared revenues, interest income, and fines and
forfeitures.
Rolled Back/Roll Back Rate – That millage rate which, when multiplied times the tax roll,
exclusive of new construction added to that tax roll, would yield the same amount of revenue for
the taxing authority as was yielded by the millage rate levied in the previous year. Normally, as
the tax roll rises by inflation or rising property values, the roll-back rate will be lower than the
previous year’s tax rate.
Rollover – Any equipment, contractual, commodity, or capital project that has been previously
approved by the City Commission but for various reasons has not been implemented on
schedule.
Special Assessment – A compulsory levy imposed on certain properties to defray part or all of
the cost of a specific improvement or service deemed to primarily benefit those properties.
Special Revenue Fund – Governmental fund type used to account for the proceeds of specific
revenue sources that are restricted or committed to expenditure for specified purposes other
than debt service or capital projects and exclusive of resources held in trust for individuals,
private organizations, or other governments.
State Shared Revenue – Revenues assessed and collected by the State of Florida, then allocated
and returned to the municipalities. The largest portion of state shared revenues is sales tax.
State Revolving Fund (SRF) – Revolving loan fund through the Florida Department of
Environmental Protection that provides low-cost financing for stormwater and water and sewer
projects.
Stormwater Management Fund – This fund accounts for monthly fees assessed against
properties in the City for the provision of stormwater management programs.
Tax Base – The total property valuations on which each taxing authority levies its tax rates.
Taxable Value – The assessed value less homestead and other exemptions.
Taxes – Compulsory charges levied by a government for financing services performed.
Transfers – Transfers between individual funds of a governmental unit that are not repayable
and are not considered charges for goods or services.
Transportation – Functional classification for expenditures for developing and improving the
safe and adequate flow of vehicles, travelers, and pedestrians on the road and street facilities.
Truth in Millage (TRIM) – The Florida Truth in Millage Act formalizes the property tax levying
process by requiring a specific method of tax rate calculation, a form of notice, public hearing
requirements, and advertisement specifications before the adoption of a budget tax rate.
Uniform Accounting System – The chart of accounts prescribed by the Department of Financial
Services Bureau of Local Government designed to standardize financial information to facilitate
the comparison and evaluation of reports.
User Fee – Charge imposed on a customer for using a specific service operated by the City.
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