HomeMy WebLinkAbout27892-08-2025 - City Council - OrdinanceOrdinance No. 27892-08-2025
AN ORDINANCE DECREASING APPROPRIATIONS AND USE OF NET
POSITION IN THE RISK FINANCING FUND IN THE AMOUNT OF $753,968.68,
FOR THE PURPOSE OF FUND BALANCING; PROVIDING FOR A
SEVERABILITY CLAUSE; MAKING THIS ORDINANCE CUMULATIVE OF
PRIOR ORDINANCES; REPEALING ALL ORDINANCES IN CONFLICT
HEREWITH; AND PROVIDING AN EFFECTIVE DATE.
BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY OF FORT WORTH,
TEXAS:
SECTION 1.
That in addition to those amounts allocated to the various City departments for Fiscal Year 2024-2025 in the
Budget of the City Manager, there shall also be decreased appropriations and use of net position in the Risk
Financing Fund in the amount of $753,968.68, for the purpose of Fund Balancing.
SECTION 2.
That should any portion, section or part of a section of this ordinance be declared invalid, inoperative or void
for any reason by a court of competent jurisdiction, such decision, opinion or judgment shall in no way impair
the remaining portions, sections, or parts of sections of this ordinance, which said remaining provisions shall
be and remain in full force and effect.
SECTION 3.
That this ordinance shall be cumulative of Ordinance 27107-09-2024 and all other ordinances and
appropriations amending the same except in those instances where the provisions of this ordinance are in
direct conflict with such other ordinances and appropriations, in which instance said conflicting provisions of
said prior ordinances and appropriations are hereby expressly repealed.
SECTION 4.
This ordinance shall take effect upon adoption.
APPROVED AS TO FORM AND LEGALITY:
Assistant City Attorney
ADOPTED AND EFFECTIVE: August 12, 2025
CITY SECRETARY
Jannette S. Goodall
City Secretary
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City of Fort Worth, Texas
Mayor and Council Communication
DATE: 08/12/25 M&C FILE NUMBER: M&C 25-0660
LOG NAME: 03FY2025WINDUP
SUBJECT
(ALL) Adopt Appropriation Ordinances to Enact Fiscal Year 2025 Year -End Budget Adjustments by Reallocating Resources, Operating Surpluses,
Available Current -Year Revenues, and Available Fund Balance and Net Position to Offset Projected Shortfalls, Fund Departmental Capital Projects and
Outlays, Authorize All Associated Transfers, and Amend the Fiscal Year 2025 Adopted Budget in the Amount of $17,251,031.32
RECOMMENDATION:
It is recommended that the City Council:
1. Adopt the attached appropriation ordinance reallocating a combined total of $18,025,500.00 in appropriations in the General Fund by increasing the
General Fund budgets for the following departments:
A. Police department by $10,387,000.00 for funding the Meet and Confer Agreement, Separation Leave, Tuition Reimbursement, Pay Structure and
Minimum Wage adjustments, and Civil Service Separation Leave;
B. Fire department by $3,937,000.00 for funding Separation Leave, Tuition Reimbursement, Pay Structure and Minimum Wage adjustments, and Civil
Service Separation Leave, and Outside Fleet Maintenenace;
C. Library department by $1,024,500.00 for funding Separation Leave, Tuition Reimbursement, Pay Structure and Minimum Wage adjustments, and
Vacancy Rate adjustment;
D. Development Services department by $531,000.00 for funding Separation Leave, Tuition Reimbursement, Pay Structure and Minimum Wage
adjustments, Vacancy Rate adjustment, and Other adjustment;
E. City Manager's Office department by $530,000.00 for funding Separation Leave, Tuition Reimbursement, Pay Structure and Minimum Wage
adjustments, and Other adjustment;
F. Park and Recreation department by $355,000.00 for funding Separation Leave, Tuition Reimbursement, Pay Structure, and Minimum Wage
adjustments;
G. Transportation & Public Works department by $344,000.00 for funding Separation Leave, Tuition Reimbursement, Pay Structure and Minimum Wage
adjustments, and Vacancy Rate adjustment;
H. Neighborhood Services department by $276,000.00 for funding Separation Leave, Pay Structure and Minimum Wage adjustments, Vacancy Rate
adjustment, and Other adjustment;
I. Municipal Court department by $177,000.00 for funding Separation Leave, Tuition Reimbursement, Pay Structure and Minimum Wage adjustments,
and Vacancy Rate adjustment;
J. Human Resources department by $160,000.00 for funding Separation Leave and Vacancy Rate adjustment;
K. City Attorney department by $146,000.00 for funding Separation Leave, Pay Structure and Minimum Wage adjustments, and Other adjustment;
L. City Secretary department by $90,000.00 for funding Election Costs;
M. Code Compliance department by $50,000.00 for funding Separation Leave;
N. Financial Management Services department by $11,000.00 for funding Separation Leave; and
O. Communications & Public Engagement department by $7,000.00 for funding Separation Leave;
and decreasing the Non -Departmental department in the General Fund by the same amount;
2. Adopt the attached appropriation ordinance increasing estimated receipts and appropriations in the Capital Projects Service Fund in the amount of
$900,000.00, from higher -than -budgeted current -year revenue from Capital Projects Services fees, for the purpose of funding the Salary and Benefits
due to overage;
3. Adopt the attached appropriation ordinance increasing estimated receipts and appropriations in the Group Health Insurance Fund in the amount of
$16,005,000.00, from available Interest Earnings, Contributions From Others (pharmacy rebates), Miscellaneous Revenue, and use Net Position, for the
purpose of funding the Claim Payments and Settlements;
4. Adopt the attached appropriation ordinance decreasing appropriations in the Risk Financing Fund in the amount of $753,968.68 and reducing use of
Net Position, for the purpose of Fund Balancing;
5. Authorize all necessary transfers to effect the appropriations identified above; and
6. Amend the Fiscal Year 2025 Adopted Budget.
DISCUSSION:
The purpose of this Mayor and Council Communication (M&C) is to take actions to bring various funds into balance to facilitate yearend closing and to
comply with the City Charter, this process occurs annually.
The City's annual operating budget is formally enacted into law by City Council action adopting an appropriation ordinance that establishes spending
limits for each department's and fund's operation (for FY2025, Ordinance No. 27107-09-2024, hereinafter the Ordinance). The current practice is to
bring forward this Windup M&C during the fiscal year to address items that have arisen and to allocate anticipated net savings to meet one-time needs
or to address projected overages that have occured during the fiscal year.
General Fund (Recommendation 1)
Per Section 1 of the Ordinance, the General Fund adopted budget for FY2025 was $1,057,175,646.00. Supplemental appropriations of $29,567,818.42
throughout the year resulted in an adjusted budget of $1,086,743,464.42 This M&C recommends reallocating $18,025,500.00 in budgets between the
Non -Departmental "department" and other General Fund departments to cover items such as the shortfall due to the Meet and Confer agreement,
Separation Leave, Tuition Reimbursement, Pay Structure and Minimum Wage adjustments, Civil Service and non -civil -service Separation Leave, Claim
Payment and Settlements, and Salaries and Benefits expenses.
Fund I Department
FY2025 Adopted Budget
Authority
Budget Adjustment
Revised FY2025 Budget
Budget Category
General Fund
Revenues
Property Tax
$ 613,085,967.00�
$ 613,085,967.00
Sales Tax
$ 252,700,000.00
$ 252,700,000.00
Payment in Lieu ofraxes
$ 7,426,064.00
Street Rental
$ 31,701,602.00
Other Tax
$ 62,635,580.00
$ 62,635,580.00
License & Permits
$ 24,554,040.00
$ 24,554,040.00
Intergovernmental Revenue
$ 595,641.00
$ 595,641.00
Charge For Services
$ 37,556,499.00
$ 37,556,499.00
Fines & Forfeitures
$ 6,541,792.00
$ 6,541,792.00
Use of Money & Property
$ 2,131,433.00
M&C 25-0003
$ 5,000,000.00
$ 7,131,433.00
Other Revenue
$ 2,809,481.0077�7_1
$ 2,809,481.00
Sale of Abandoned Property
Salvage Sales
$ 1,250,000.00
$ 2,000.00
$ 1,250,000.00
$ 2,000.00
Transfer from Solid Waste
Transfer from Culture Tourism
$ 7,390,059.00
$ 907,750.00
Transfer from Gen Endow Gas Ls (Public Art)
Transfer from Taxing Increment Reinvestment Zone (TIRZ)
$ 532,346.00
$ 450,183.00
11
Transfer from PACS Dedication
$ 177,000.00
Transfer from Public Improvement Districts (PIDs)
$ 323,125.00
Transfer from Stormwater Utility
$ 1,397,487.00
Transfer from Water and Sewer
$ 1,433,518.00
Other Interdepartmental Transfers
$ 1,574,079.00
Use of Fund Balance / Net Position
$ 0.00
M&C 25-0003
$ 6,491,571.0011
$ 24,199,590.00
M&C 25-0244
$ 3,450,000.0011
M&C 25-0255
$ 2,000,000.0011
M&C 25-0321
$ 1,000,000.0011
$ 1,500,000.0011
MI
$ 9,472,519.0011
M&C 25-0643
$285,500.00
Total Transfer In Adjustment
$ 0.00
M&C 25-01861
$ 368,228.4211
$ 53,681,441.42
Total Revenues
$ 1,057,175,646.00�
�
$ 29,567,818.42
$ 1,086,743,464.42
Expenditures
City Attorney's Office
$12,013,794.00
$12,013,794.00
This M&C Rec 1
$146,000.00
$146,000.00
City Auditor's Office 11
$2,413,014.00
$2,413,014.00
City Manager's Office 11
$9,791,224.00
M&C 25-0003 11
$707,205.001
$10,498,429.00
This M&C Rec 1
$530,000.0011
$530,000.00
City Secretary's Office 11
$2,898,839.00
$2,898,839.00
This M&C Rec 1
$90,000.0011
$90,000.00
Code Compliance 11
$27,155,751.00
$27,155,751.00
This M&C Rec 1
$50,000.00
$50,000.00
Communications & Public Engagement
$6,196,254.00
11
$6,196,254.00
This M&C Rec 1
$7,000.00
$7,000.00
Diversity & Inclusion Department
$2,863,536.00
M&C 25-0003
$227,666.00
$3,091,202.00
Development Services
$30,030,510.00
$30,030,510.00
This M&C Rec 1
$531,000.00
$531,000.00
Economic Development
$40,430,745.00
$40,430,745.00
Subsidy to Culture & tourism (380 Agreement)
$3,525,815.00
$3,525,815.00
Transfer to PIDs
$396,869.00
$396,869.00
Transfer to Economic incentive fund
$5,000,000.00
$5,000,000.00
Transfer to Culture and Tourism
$120,000.00F
$120,000.00
Environmental Services
$4,669,998.00
$4,669,998.00
Financial Management Services
$16,777,673.00
11
$16,777,673.00
This M&C Rec 1
$11,000.00
$11,000.00
Fire
$219,252,911.001
11
$219,252,911.00
This M&C Rec 1
$3,937,000.00
$3,937,000.00
Transfer to Municipal Airport Fund (Fire Lease)
$59,500.00
1 $59,500.00
FWLab
$12,672,222.00
M&C 25-0003
$470,594.001
$13,142,816.00
Human Resources
$7,999,360.00
M&C 25-0003
$109,000.00
$8,108,360.00
M&C 25-0003
$5,000,000.00
$5,000,000.00
This M&C Rec 1
$160,000.00
$163,000.00
Library
$27,737,255.00
M&C 25-0186
$368,228.42
$28,105,483.42
M&C 25-0447 11
$9,472,519.00
$9,472,519.00
This M&C Rec 1
$1,024,500.00
$1,024,500.00
Public Art
$1,786,370.00
$1,786,370.00
Municipal Court 11
$15,844,977.00
$15,844,977.03
This M&C Rec 1
$177,000.00
$177,000.00
Transfer to the Municipal Parking
$600,000.0011
11
$600,000.00
Neighborhood Services 11
$11,103,681.00
M&C 25-0003 11
$518,058.0011
$11,621,739.00
This M&C Rec 1
$276,000.0011
$276,000.00
United Way
$199,500.00
$199,500.00
Transfer to Neighborhood Improvement Strategies project (Paygo)
$4,205,000.00
$4,205,000.00
Transfer to the General Capital Fund
$2,000,000.00
$2,000,000.00
Park and Recreation
$72,262,111.00
M&C 25-0321
$1,000,000.00
$73,262,111.00
11
M&C 25-0324 11
$1,500,000.00
$115001000.00
This M&C Rec 1
$355,000.0011
$355,000.00
Transfer to the General Capital Fund (Paygo)
r $3,530,000.00
$3,530,000.00
ransfer to the PIDs and TIRZ
$679,591.00
$679,591.00
iransfer for YMCA Contract
$12,000.00
$12,000.00
Transfer to Neighborhood Services
$45,000.00
$45,000.00
Police
$327,208,011.00
M&C 25-0003 11
$61,456.0011
$327,269,467.00
This M&C Rec 1
$10,387,000.00
$10,387,000.00
iiManagement
$26,646,708.00
M&C 8003 11
$1,458,592.00�
$28,105,300.00
�Trans=ferto
M&C 25-0244 11
$3,450,000.00
$3,450,000.00
the General Capital Fund (Paygo)
$5,201,000.00
11
11
$5,201,000.00
Transfer to Vehicle and Equipment Replacement Fund 11
$4,500,000.0011
11
11
$4,500,000.00
Transportation and Public Works
$41,270,629.00
$41,270,629.00
This M&C Rec 1
$344,000.001
$344,000.00
Transfer to the General Capital Fund (Paygo)
$66,023,204.00
M&C 25-0255
$2,000,000.00
$68,023,204.00
M&C 25-0643
$285,500.001
$285,500.00
Non -Departmental
$0.00
I M&C 25-0003
2,939,000.0011
$2,939,000.00
This M&C Rec 1
($18,025,500.00)
($18,025,500.00)
Separation Pay
$8,000,000.00
$8,000,000.00
Employee Recruitment and Retention Fund
$2,400,000.00
$2,400,000.00
Police Overtime Contingency 11
$2,000,000.00
$2,000,000.00
Contractual Services 11
$16,005,346.00
$16,005,346.00
Tuition Reimbursement 11
$172,478.0011
11
11
$172,478.00
Transfer to the General Capital Fund (Paygo) - Technology Infrastructure
$5,480,961.00
$5,480,961.00
Transfer to the General Capital Fund (Paygo) - IT Capital 11
$3,911,000.00
$3,911,000.00
Transfer to the General Capital Fund (Paygo) - Community Partnerships1l
$1,000,000.00
$1,000,000.00
Transfer to IT Refresh Capital
$2,912,809.00
$2,912,809.00
Transfer to Municipal Golf (Operating Subsidy) 11
$170,000.001
11
11
$170,000.00
Total Expenditures
$ 1,057,175,646.00
$ 29,567,818.42
$ 1,086,743,464.42
Capital Projects Service Fund (Recommendation 2)
Per Section 5 of the Ordinance, the FY2025 adopted budget for the Capital Project Service Fund was $18,566,073.00, based on the anticipated capital
projects for the fiscal year and the amount of internal service fees paid for such projects. This M&C recommends a $900,000.00 increase in
appropriations, for an adjusted budget of $19,466,073.00. The Capital Project Service Fund is projected to be over their expense budget due to
separation leave, higher Bilingual and Incentive pay, Salaries & Benefits increase for funding rapid Capital Delivery hiring, and unexpected Inspection
Services Overtime.
Because of better -than -anticipated weather conditions, more projects are expected to be commenced prior to fiscal -year end, which will result in an
increase in revenue from internal Charges for Services from additional TPW Capital Projects. That higher -than -budgeted revenue will offset the fund's
projected deficit. The action in this M&C will amend the Fiscal Year 2025 Adopted Budget as approved in connection with Section 5 of the Ordinance,
Internal Service Funds, as listed on page 21:
Fund /Department
Budget Category
FY2025 Adopted Budget
Authority
Budget Adjustment
Revised FY2025 Budget
Capital Projects Service Fund
Revenues
Charges for Services
$18,193,932.00
This M&C Rec 2
$900,000.00
$19,093,932.00
Use of Money and Property
$110,000.00
$110,000.00
Use of Fund Balance/Net Position
$262,141.00
$262,141.00
Total Revenues
$18,566,073.00
$900,000.00
$19,466,073.00
Expenditures
Transportation and Public Works
$17,652,649.00
This M&C Rec 2
$900,000.001
$18,552,649.00
Transfer to General Fund
$40,382.00
$40,382.00
Transfer to Capital Fund
$758,560.00
$758,560.00
Transfer for IT Capital Refresh
$114,482.00
$114,482.00
Total Expenditures
$18,566,073.00
$900,000.00
$19,466,073.00
Group Health Insurance Fund (Recommendation 3)
Per Section 5 of the Ordinance, the FY2025 adopted budget for the Group Health Fund was $91,409,175.00. This M&C recommends an increase in
appropriations of $16,005,000.00, for an adjusted budget of $107,414,175.00. The Group Health Fund is projected to be over budget this fiscal year due
to rising trends in medical and prescription drug (Rx) claims. This deficit will be covered from available Interest earnings, Contributions From Others
(Rx rebates), Miscellaneous Revenue, and use of Net Position. The action in this M&C will amend the Fiscal Year 2025 Adopted Budget as approved in
connection with Section 5 of the Ordinance, Internal Service Funds, as listed on page 23:
Fund /Department
FY2025 Adopted Budget
Authority
Budget Adjustment
Revised FY2025 Budget
Budget Category
Group Health Insurance Fund
Revenues
Charges for Services
$1,888,698.00
$1,888,698.00
Use of Money and Property
$8,600,000.00
This M&C Rec 3 11
$2,965,000.00
$11,565,000.00
Other— Payment for Services from Other Funds
$79,384,368.00
This M&C Rec 3
$2,540,000.00
$81,924,368.00
Use of Fund Balance/Net Position
$1,536,109.00
This M&C Rec 3 11
$10,500,000.00
$12,036,109.00
Total Revenues
$91,409,175.00
$16,005,000.00
$107,414,175.00
Expenditures
Human Resources
$91,398,087.00
This M&C Rec 3
$16,005,000.00
$107,403,087.00
Transferto IT Refresh Capital
$11,088.00
$11,088.00
Total Expenditures
$91,409,175.00
$16,005,000.00
$107,414,175.00
Risk Financing Fund (Recommendation 4 )
Per Section 5 of the Ordinance, the FY2025 adopted budget for the Risk Finance Fund was $35,823,905.00, which included a $753,968.68 use of net
position. M&C appropriations throughout the year increased the budget by $5,753,968.68, resulting in an adjusted budget of $41,577,873.68. These
actions resulted in a budgeted contribution to net position but neglected to zero out the originally budgeted use of net position. This M&C recommends
decreasing appropriations in the fund by $753,968.68 - zeroing out the original use of net position and reducing the contribution to net position by that
same amount - to more accurately reflect the status of the fund. This results in an adjusted budget of $40,823,905.00.The action in this M&C will amend
the Fiscal Year 2025 Adopted Budget as approved in connection with Section 5 of the Ordinance, Internal Service Funds, as listed on page 24:
Fund /Department
FY2025 Adopted Budget
Authority
Budget Adjustment
Revised FY2025 Budget
Budget Category
Risk Financing Fund
Revenues
Use of Money and Property
$250,000.00
$250,000.00
Other— Payment for Allocated Services from Other Funds
$35,573,905.00
$35,573,905.00
Transfer In
$0.00
M&C 25-0003
1 $5,000,000.00
$5,000,000.00
Use of Fund Balance / Net Position
$0.001
M&C 24-1075 11
$248,150.68
$248,150.68
M&C 24-1076 11
$115,818.00
$115,818.00
M&C 25-0245
$140,000.00
$140,000.00
M&C 25-0569
$250,000.00
$250,000.00
This M&C Rec 4
($753,968.68)
($753,968.68)
Total Revenues
$35,823,905.00
$5,000,000.00
$40,823,905.00
Expenditures
Human Resources
$33,319,270.00
M&C 24-1075 11
$248,150.681
$33,567,420.68
M&C 25-0245
$140,000.00
$140,000.00
M&C 25-0569
$250,000.00
$250,000.00
Transfer to IT Refresh Capital
$0.00
$0.00
Contribution to Fund Balance / Net Position_
$2,504,635.00
$2,504,635.00
M&C 25-0003
$5,000,000.00
$5,000,000.00
This M&C Rec 4
($753,968.68)
($753,968.68)
Transfer Out & Other
$0.00
M&C 24-1076
$115,818.00
$115,818.00
Total Expenditures
$35,823,905.00
$5,000,000.00
$40,823,905.00
A Form 1295 is not required because: This M&C does not request approval of a contract with a business entity.
FISCAL INFORMATION / CERTIFICATION:
The Director of Finance certifies that upon the approval of the above recommendations and adoption of the attached ordinances, funds will be available
in the current operating budget, as appropriated, of the General Fund, Capital Projects Service Fund, Group Health Insurance Fund and Risk Financing
Fund. Prior to any expenditure being incurred, the participating departments have the responsibility to validate the availability of funds.
Submitted for City Manager's Office by: Jay Chapa 6113
Originating Business Unit Head: Christianne Simmons 6222
Additional Information Contact: Cristi Lemon 8501
Expedited