Dunedin commission approves fourth-quarter FY25 budget amendment totaling about $629,000

The Dunedin City Commission on Oct. 23 approved Resolution 25‑26, a fourth‑quarter amendment to the city’s fiscal year 2025 operating and capital budgets that the city said has a net impact across all funds of about $629,000.

City staff told commissioners the amendment moves money among funds to reflect updated estimates and unplanned needs, and highlighted several items that prompted the change: outfitting a fire vehicle, additional consulting work for public works implementation, a $180,000 ARPA‑funded purchase of a surplus fire engine with accessories, insurance allocation adjustments that lowered the stadium fund’s expense and raised the water/wastewater fund’s expense, transfers between water/sewer projects, and a $249,660 marina capital expense for new electrical pedestals expected to be largely reimbursed by FEMA.

The amendment was introduced by staff as Resolution 25‑26, described as the city’s fourth amendment for fiscal year 2025. Finance staff said the total impact on fund balance across all funds is $629,000 and walked commissioners through the largest changes by fund.

Among the largest individual adjustments, staff reported: outfitting and lighting for a 2024 fire department vehicle (noted in the general fund and the fleet internal‑service fund) totaling roughly $18,740; $33,265 in the general fund to cover streets work tied to LAC Consulting implementation; a $180,000 ARPA expenditure to finalize purchase and accessories for a surplus 2011 fire engine; a reclassification and transfer for Skinner Boulevard electrical improvements in the CRA fund; several reclassifications and transfers in the water/sewer fund (including $150,000 moved to begin design work on an emergency generator building rehab and $350,000 shifted to utilities relocation on Curlew due to FDOT changes); and a $249,660 increase in marina capital expense to purchase and install shore‑power pedestals (staff said they expect roughly 75% FEMA reimbursement and about 12.5% state reimbursement).

Finance staff noted revised property insurance allocations produced a sizable change in the stadium fund (a decrease in budgeted insurance cost of about $123,800) and an increase of about $112,200 in the water/wastewater fund. The staff presentation said the overall cost picture was being “trued up” to updated premium reports provided after the FY25 budget was adopted.

Staff identified three funds still below the city’s reserve target after the amendment: water/wastewater (estimated at about 24.4% versus a 25% target), stormwater (still building reserves after a 2025 rate study) and the newly created golf operations fund (estimated reserves near 3% for FY25). The finance presentation said staff expects revenue and membership improvements in FY26 that should help the golf fund build reserves.

Commissioners asked for updates on FEMA reimbursements tied to marina and storm damage projects. Staff said the city is working with Tetra Tech and FEMA; review processes have been slowed at times by federal staffing changes, but staff expects debris removal obligations (about $3.2 million) to be obligated within roughly 60 days and funding to arrive by December if obligations proceed as anticipated. Staff also said weekly meetings with Tetra Tech and biweekly or triweekly meetings that include FEMA and a state representative are being used to advance larger project approvals.

Commissioner discussion also covered internal accounting mechanics—staff explained that outfitting a vehicle is recorded as a department expense in the general fund with an offsetting revenue entry in the fleet internal service fund so there is no net change to fleet fund balance—and broader questions about the presentation of separate enterprise and special revenue funds.

The commission voted unanimously to adopt Resolution 25‑26. Roll‑call votes recorded Commissioner Dugard, Commissioner Walker and Vice Mayor Jeff Gall voting Aye.

The budget amendment packet (attached to the staff report) included line‑by‑line detail of the changes, reserve targets and estimated FY25 ending balances; staff told commissioners the packet shows all funds meet or exceed reserve targets except the funds noted earlier.