TO: Honorable Mayor & Members of the North Port Commission
FROM: A. Jerome Fletcher II, ICMA-CM, MPA, City Manager
TITLE: An Ordinance of the City of North Port, Florida, Adopting the Non-District Budget for the Fiscal Year Beginning October 1, 2026, and Ending September 30, 2027; Adopting the Capital Improvement Budget and Program; Prescribing the Terms, Conditions, and Provisions for Supplemental Appropriations and Reappropriations; Providing for Findings; Providing for Posting of the Budgets; Providing for Conflicts; Providing for Severability; and Providing an Effective Date.
Recommended Action for First Reading
Option 1: Approve Ordinance No. 2026-27 on first reading and move to second reading on September 24, 2026.
Recommended Action for Second Reading
Option 1: Adopt Ordinance No. 2026-27.
City Commission Options for First Reading
Option 1: Approve Ordinance No. 2026-27 on first reading and move to second reading on September 24, 2026.
• Pros: The City follows the Truth in Millage (TRIM) timeline for approving and advertising the budget; does not risk loss of State shared revenues for not being compliant; and continuity of operations by having the budget approved for Fiscal Year 2026-2027.
• Cons: Limits the opportunity to incorporate City Commission requested changes before adoption.
Option 2: Amend the Non-District Budget and Capital Improvement Budget and Program for Fiscal Year 2026-2027 for changes to be made for second reading.
• Pros: Allows the City Commission to incorporate desired adjustments to the budget prior to adoption.
• Cons: Introducing changes at this stage may require additional staff analysis or updated documentation.
City Commission Options for Second Reading
Option 1: Adopt Ordinance No. 2026-27.
• Pros: The City follows the Truth in Millage (TRIM) timeline for approving the budget; does not risk loss of State shared revenues for not being compliant; and continuity of operations by having the budget approved for Fiscal Year 2026-2027.
• Cons: Limits the opportunity to incorporate City Commission requested changes.
Option 2: Amend the Non-District Budget and Capital Improvement Budget and Program for Fiscal Year 2026-2027 for changes to be adopted at this meeting.
• Pros: Allows the City Commission to incorporate desired adjustments to the budget prior to adoption.
• Cons: Introducing changes at this stage may require additional staff analysis or updated documentation.
Background Information
The following provides a chronological order of events regarding the Non-District Budget and Capital Improvement Budget and Program for Fiscal Year 2026-2027:
Ø March 13, 2026: A City Commission Workshop was held for the City Commission to set the budget assumptions, projections and priorities in preparation for the Fiscal Year 2026-2027 budget.
Ø June 10, 2026 and June 11, 2026: City Commission Workshops were held to present the City Manager's Recommended Budget and the Capital Improvement Program.
Ø July 29, 2026: A City Commission Workshop was held to present the City Manager’s Proposed Budget and the Capital Improvement Program.
The agenda item attachment titled “Changes Since Proposed Budget” provides an itemized list of all changes made to the budget subsequent the City Manager’s Proposed Budget presented at the City Commission Workshop on July 29, 2026.
The Budget for Fiscal Year 2026-2027 for the Non-Districts and Capital Improvements was prepared as follows:
|
General Fund |
$ 99,820,785 |
|
Special Revenue Funds |
$ 40,181,909 |
|
Debt Service Funds |
$ 2,530,050 |
|
Internal Service Funds |
$ 28,769,611 |
|
Utility Funds |
$ 62,966,474 |
|
Capital Funds |
$ 22,829,726 |
|
Total Non-District Funds |
$ 257,098,555 |
Ordinance No. 2026-27 has been reviewed by the City Attorney and is legally correct as to form.
Information for Second Reading
During the City Commission Special Meeting held on September 10, 2026, Ordinance No. 2026-27 was amended to incorporate changes made to the Capital Improvement Budget and Program. The Commission’s changes to the Fiscal Year 2026-2027 Capital Improvement Program were:
• Decrease the Fiscal Year 2026-2027 appropriation for the Solid Waste Transfer Station (SW22TS) project by $8,935,510.
• Decrease the Fiscal Year 2026-2027 appropriation for the Road Rehabilitation (R27RRH) project by $1,097,711.
Ordinance No. 2026-27 was submitted to the City Clerk’s Office on September 15, 2026, for signature, subject to Commission approval.
Strategic Plan Pillar
Good Governance
Financial Impact
The discussion and direction provided shall assist the development of the Fiscal Year 2026-2027 Budget Adoption scheduled for the City Commission Special Meeting on September 24, 2026.
Procurement
Not applicable.
Attachments:
1. Ordinance No. 2026-27 - First Reading
2. Changes Since Proposed Budget
3. Fund Balance Reports - First Reading
4. New Positions and Position Reductions
5. Ordinance No. 2026-27 - Second Reading
6. Fund Balance Reports - Second Reading
Prepared by: Jake Gaub, Budget Manager
Department Director: Irina Kukharenko, CPA, Finance Director