Adopt Doral fiscal year 2025-26 budget

Ord. #2025-36 Page 1 of 8 CODING: Additions to existing text are shown by underline, changes to existing text on second reading are shown by double underline, and deletions are shown as strikethrough. ORDINANCE No. 2025-36 AN ORDINANCE OF THE MAYOR AND THE CITY COUNCIL OF THE CITY OF DORAL, FLORIDA, FINALIZING AND ADOPTING THE BUDGETS FOR THE GENERAL FUND; THE TRANSPORTATION FUND; THE PEOPLE’S TRANSPORTATION PLAN FUND; THE PARK IMPACT FEE FUND; THE POLICE IMPACT FEE FUND; THE DEVELOPMENT SERVICES TECHNOLOGY FEE FUND; THE BUILDING FUND; THE PUBLIC ARTS PROGRAM FUND; THE DEBT SERVICE FUND; THE CAPITAL IMPROVEMENTS FUND; THE CAPITAL ASSET RESERVE FUND; THE VEHICLE REPLACEMENT FUND; THE PARKS GENERAL OBLIGATION BOND – SERIES 2021 CAPITAL PROJECT FUND; THE STORMWATER FUND; THE OTHER POST EMPLOYMENT BENEFITS FUND; ESTABLISHING THE CAPITAL IMPROVEMENT PROJECTS DIVISION AND RETITLING THE OFFICE OF CHARTER ENFORCEMENT TO THE OFFICE OF THE INSPECTOR GENERAL OF THE CITY OF DORAL, FOR THE FISCAL YEAR BEGINNING OCTOBER 1, 2025 AND ENDING SEPTEMBER 30, 2026, AS REVIEWED, MODIFIED AND APPROVED BY THE CITY COUNCIL AT THE MEETINGS HELD ON SEPTEMBER 3, 2025 AND SEPTEMBER 17, 2025; AUTHORIZING THE EXPENDITURE OF FUNDS APPROPRIATED IN THE BUDGET; AUTHORIZING THE LEVY AND COLLECTION OF TAXES ON REAL AND PERSONAL PROPERTY AND OTHER REVENUES NECESSARY TO MEET THE EXPENDITURES PROVIDED IN THE BUDGET; SPECIFYING THE METHOD BY WHICH GRANTS AND GIFTS ARE ADDRESSED IN THE BUDGET, PROVIDING FOR TRANSMITTAL BY THE CITY CLERK; PROVIDING FOR IMPLEMENTATION; PROVIDING FOR INCORPORATION OF RECITALS; PROVIDING FOR SEVERABILITY; PROVIDING FOR CONFLICTS; AND PROVIDING FOR AN EFFECTIVE DATE WHEREAS, in accordance with the City Charter of the City of Doral (the “City”) and applicable laws of the State of Florida, the Finance department has presented to the City Council a proposed operating budget for the City for the fiscal year beginning on October 1st, 2025, and ending on September 30th, 2026 (“Fiscal Year 2025-2026”); and WHEREAS, in accordance with applicable laws, the City Council has conducted a public workshop meeting, which occurred on August 13th, 2025, as well as held public hearings, which occurred on September 3rd and 17th, 2025, to review said budget and to Ord. #2025-36 Page 2 of 8 CODING: Additions to existing text are shown by underline, changes to existing text on second reading are shown by double underline, and deletions are shown as strikethrough. consider the recommendations of the public relative to the adoption of said budgets; and WHEREAS, after consideration of the recommendations of the public, the City Council on September 17th, 2025, will hold a public hearing for the purpose of adopting a final operating budget for Fiscal Year 2025 – 2026; and WHEREAS, the City Council acknowledges that the General Fund budget reflects $102,561,023.00 in Estimated Expenditures and $15,440,128.00 in Transfers Out and $99,030,783.00 in Estimated Revenues and $18,970,368.00 in Use of Fund Balance for the General Fund; and WHEREAS, the City Council acknowledges that the Transportation Fund budget reflects $6,278,175.00 in Estimated Expenditures and $2,470,000.00 in Estimated Revenues, and $3,808,175.00 in Use of Fund Balance for the Transportation Fund; and WHEREAS, the City Council acknowledges that the People’s Transportation Plan Fund budget reflects $9,990,000.00 in Estimated Expenditures and $5,230,000.00 in Estimated Revenues and $4,760,000.00 in Use of Fund Balance for the People’s Transportation Plan Fund; and WHEREAS, the City Council acknowledges that the Park Impact Fee Fund budget reflects $2,961,289.00 in Estimated Expenditures and $160,000.00 in Estimated Revenues and $2,801,289.00 in Use of Fund Balance for the Park Impact Fee Fund; and WHEREAS, the City Council acknowledges that the Police Impact Fee Fund budget reflects $434,540.00 in Estimated Expenditures and $220,000.00 in Estimated Ord. #2025-36 Page 3 of 8 CODING: Additions to existing text are shown by underline, changes to existing text on second reading are shown by double underline, and deletions are shown as strikethrough. Revenues and $214,540.00 in Use of Fund Balance for the Police Impact Fee Fund; and WHEREAS, the City Council acknowledges that the Development Services Technology Fee Fund budget reflects $854,519.00 in Estimated Expenditures and $1,500,000.00 in Estimated Revenues and $0 in Use of Fund Balance for the Development Services Technology Fee Fund; and WHEREAS, the City Council acknowledges that the Building Fund budget reflects $7,687,892.00 in Estimated Expenditures $5,676,000.00 in Estimated Revenues and $2,011,892.00 in Use of Fund Balance for the Building Fund; and WHEREAS, the City Council acknowledges that Public Arts Program Fund budget reflects $1,040,000.00 in Estimated Expenditures and $350,000.00 in Estimated Revenues and $690,000.00 in Use of Fund Balance for the Public Arts Program Fund; and WHEREAS, the City Council acknowledges that the Debt Service Fund budget reflects $7,583,132.00 in Estimated Expenditures and $10,000,028.00 in Estimated Revenues and $0.00 in Use of Fund Balance for the Debt Service Fund; and WHEREAS, the City Council acknowledges that the Capital Improvement Fund budget reflects $14,526,000.00 in Estimated Expenditures and $0.00 in Estimated Revenues and $14,470,128.00 in Operating Transfers In from the General Fund and $55,872.00 in Use of Fund Balance for the Capital Improvement Fund; and Ord. #2025-36 Page 4 of 8 CODING: Additions to existing text are shown by underline, changes to existing text on second reading are shown by double underline, and deletions are shown as strikethrough. WHEREAS, the City Council acknowledges that the Capital Asset Reserve Fund budget reflects $0.00 in Estimated Expenditures and $420,000.00 in Operating Transfers In from the General Fund for the Capital Asset Reserve Fund Fund; and WHEREAS, the City Council acknowledges that the Vehicle Replacement Fund budget reflects $150,000.00 in Estimated Expenditures and $150,000.00 in Operating Transfers In from the General Fund and $0.00 in Use of Fund Balance for the Vehicle Replacement Fund; and WHEREAS, the City Council acknowledges that the Park General Obligation Bond-Series 2021 Capital Project Fund budget reflects $0.00 in Estimated Expenditures and $250,000.00 in Estimated Revenues and $0.00 in Use of Fund Balance for the Park General Obligation Bond-Series 2021 Capital Project Fund; and WHEREAS, the City Council acknowledges that the Stormwater Enterprise Fund budget reflects $4,550,613.00 in Estimated Expenditures and $5,090,000.00 in Estimated Revenues and $0.00 in Use of Fund Balance for the Stormwater Enterprise Fund; and WHEREAS, the City Council acknowledges that the Other Post-Employment Benefits Fund budget reflects $10,000.00 in Estimated Expenditures and $400,000.00 in Operating Transfers in from the General Fund for the Other Post-Employment Benefits Fund; and WHEREAS, Article IV,

NOW, THEREFORE,

BE IT ORDAINED BY THE MAYOR AND THE CITY COUNCIL OF THE CITY OF DORAL, FLORIDA, AS FOLLOWS: Section 1. Recitals. The foregoing recitals are confirmed, adopted, and incorporated herein and made a part hereof by this reference. Section 2. Adoption of Budget. The City Council hereby adopts the General Fund; the Transportation Fund; the People’s Transportation Plan Fund; the Park Impact Fee Fund; the Police Impact Fee Fund; the Development Services Technology Fee Fund; the Building Fund; Public Arts Program Fund; the Debt Service Fund; the Capital Improvement Fund; the Capital Asset Reserve Fund; the Vehicle Replacement Fund; the Park General Obligation Bond – Series 2021 Capital Project Fund; the Stormwater Fund; the Other Post-Employment Benefits Fund; establishing the Capital Improvement Projects Division and retitling the Office of Charter Enforcement to the Office of the Inspector General for Fiscal Year 2025-2026 as presented in the attached Exhibit “A” (the “Budget”), which is incorporated herein and made part hereof by this reference, is hereby approved and adopted as the City of Doral’s final Annual Operating Budget for Fiscal Year 2025-2026. Ord. #2025-36 Page 6 of 8 CODING: Additions to existing text are shown by underline, changes to existing text on second reading are shown by double underline, and deletions are shown as strikethrough. Section 3. Any amount encumbered during Fiscal Year 2024/2025, but paid in Fiscal Year 2025/2026, shall be transferred in accordance with the Generally Accepted Accounting Principles (GAAP) and reflected in Fiscal Year 2025/2026 as an expense. Section 4. Expenditure of Funds Appropriated in the Budget Authorized. Funds appropriated in the Budget may be expended by and with the approval of the City Manager and/or the Mayor and City Council, as applicable, in accordance with the provisions of the City Charter and applicable law. Funds of the City shall be expended in accordance with the appropriations provided in the Budget adopted by this Ordinance and shall constitute an appropriation of the amounts specified therein. Section 5. Authorizing the Levy and Collection of Taxes and Other Revenues Necessary to Meet Expenditures. The sums shall be raised by a tax levy upon all non-exempt taxable property, both real and personal, within the limits of the City of Doral, Florida, in addition to the amounts raised from fines and forfeitures, business tax receipts, utility taxes, franchise fees, and all other miscellaneous sources of authorized revenues, as may be necessary to meet the expenditures required for the Budget. Section 6. Grants and Gifts. When the City of Doral receives monies from any source, be it private or governmental, by Grant, Gift, or otherwise, to which there is attached as a condition of acceptance, any limitation regarding the use or expenditure of the monies received, the funds so received need not be shown in the Annual Budget nor shall said budget be subject to amendment or expenditure as a result of disbursed and applied toward the purposes for which the said funds were received. To ensure the Ord. #2025-36 Page 7 of 8 CODING: Additions to existing text are shown by underline, changes to existing text on second reading are shown by double underline, and deletions are shown as strikethrough. integrity of the Operating Budget, and the integrity of the monies received by the City under Grants or Gifts, all monies received as contemplated above must, upon receipt, be segregated and accounted for based upon generally accepted accounting principles and, where appropriate, placed into separate and individual fund, trust and/or escrow accounts from which any money drawn may only be disbursed and applied within the limitations placed upon the Gift or Grant as aforesaid. Section 7. Notice. The City Clerk is directed to forward certified copies of this Ordinance to the Miami-Dade Property Appraiser, Miami-Dade Tax Collector, and the Florida Department of Revenue. Section 8. Implementation. The City Manager, City Clerk, and City Attorney are hereby authorized and directed to implement the provisions of this Ordinance and to take any and all necessary administrative actions as may be appropriate by their position to execute the purpose of this Ordinance. Section 9. Severability. The provisions of this Ordinance are declared to be severable and if any section, sentence, clause or phrase of this Ordinance shall for any reason be held to be invalid or unconstitutional, such decision shall not affect the validity of the remaining sections, sentences, clauses, and phrases of this Ordinance but they shall remain in effect, it being the legislative intent that this Ordinance shall stand notwithstanding the invalidity of any part. Section 10. Conflicts. All ordinances or parts of ordinances, resolution or parts of resolutions, in conflict herewith, are repealed to the extent of such conflict. EXHIBIT “A” EXHIBIT A SUMMARY OF CHANGES TO THE FY 2026 PROPOSED BUDGET DEPARTMENT FY 2024-25 AMENDED BUDGET* FY 2025-2026 PROPOSED BUDGET BUDGET WORKSHOP NET INCREASE/ DECREASE 1st BUDGET HEARING NET INCREASE/ DECREASE UPDATED PROPOSED BUDGET CITY COUNCIL 1,924,159 2,176,055 (192,338) - 1,983,717 CITY MANAGER 1,305,653 1,453,120 - - 1,453,120 PUBLIC AFFAIRS 1,331,658 1,828,755 (5,220) - 1,823,535 ECONOMIC DEVELOPMENT 364,520 - - - - CIP DIVISION - 606,748 - 606,748 CITY CLERK 779,930 812,282 - - 812,282 INSPECTOR GENERAL 93,332 87,500 - - 87,500 HUMAN RESOURCES 1,609,222 1,991,104 - 2,194 1,993,298 FINANCE 1,356,070 1,459,684 - - 1,459,684 PROCUREMENT AND ASSET MANAGEMENT 742,983 729,657 40,312 600 770,569 INFORMATION TECHNOLOGY 9,241,259 9,508,603 (4,461) (29,200) 9,474,942 CITY ATTORNEY 4,771,000 955,500 - - 955,500 PLANNING & ZONING 2,080,479 1,847,480 156,000 - 2,003,480 GENERAL GOVERNMENT 9,452,832 25,725,981 (124,917) 24,452 25,625,516 POLICE 40,608,110 41,453,707 (33,721) - 41,419,986 CODE COMPLIANCE 1,632,972 1,967,695 - - 1,967,695 PUBLIC WORKS 25,764,551 8,518,359 21,813 - 8,540,172 PARKS & RECREATION 29,966,772 16,892,045 131,362 - 17,023,407 133,025,502 118,014,275 (11,170) (1,954) 118,001,151 *Includes approved amendments to the budget and/ or carryovers of previous year's projects. SUMMARY OF CHANGES TO FY 2026 PROPOSED BUDGET GENERAL FUND - EXPENDITURES FY 2025-26 ACCOUNT NO. ACCT. DESCRIPTION INCREASE DECREASE REASON 500111, 500120, 500125, 500210, 500220 & 500230 Payroll Accounts - $ (192,338) $ Housekeeping Item: Payroll Update - Revision to Health Insurance Selection totals as they were previously calculated using the method applied to general employees. - $ (192,338) $ Sub-Total (192,338) $ Net Increase/(Decrease) in Office of the Mayor and City Council ACCOUNT NO. ACCT. DESCRIPTION INCREASE DECREASE REASON 500400 Travel & Per Diem (5,220) $ Housekeeping Item: Remove Economic Developer Auto Allowance - $ (5,220) $ Sub-Total (5,220) $ Net Increase/(Decrease) in the Public Affairs Department ACCOUNT NO. ACCT. DESCRIPTION INCREASE DECREASE REASON 500111, 500120, 500125, 500210, 500220 & 500230 Payroll Accounts 40,312 $ - $ Housekeeping Item: Update Payroll to Reflect Actual Personnel Salaries 40,312 $ - $ Sub-Total 40,312 $ Net Increase/(Decrease) in the Procurement and Asset Management Department ACCOUNT NO. ACCT. DESCRIPTION INCREASE DECREASE REASON 500111, 500120, 500125, 500210, 500220 & 500230 Payroll Accounts - $ (4,461) $ Housekeeping Item: Update Payroll to Reflect Actual Personnel Salaries - (4,461) $ Sub-Total (4,461) Net Increase/(Decrease) in Information Technology Department ACCOUNT NO. ACCT. DESCRIPTION INCREASE DECREASE REASON 500310 Professional Services 156,000 $ Update to estimate for Professional Planning Services 156,000 $ - $ Sub-Total 156,000 $ Net Increase/(Decrease) in Planning and Zoning Department ACCOUNT NO. ACCT. DESCRIPTION INCREASE DECREASE REASON 001.50005.500820 Grants and Aids 50,000 $ - $ Doral Golden Hearts Senior Grant Program 001.50005.500820 Grants and Aids 100,000 $ - $ The Doral Emergency Hardship Grant for Families 001.50005.500820 Grants and Aids 10,000 $ - $ Doral Seeds Business Grant 001.50005.500492 Contingent Reserve - $ (284,917) $ Contingent Reserve 160,000 $ (284,917) $ Sub-Total (124,917) $ Net Increase/(Decrease) in General Government Department ACCOUNT NO. ACCT. DESCRIPTION INCREASE DECREASE REASON 500111, 500120, 500125, 500210, 500220 & 500230 Payroll Accounts - $ (33,721) $ Housekeeping Item: Update Payroll to Reflect Actual Personnel Salaries - $ (33,721) $ (33,721) $ Net Increase/(Decrease) in Police Department ACCOUNT NO. ACCT. DESCRIPTION INCREASE DECREASE REASON 500111, 500120, 500125, 500210, 500220 & 500230 Payroll Accounts 21,813 $ - $ Housekeeping Item: Update Payroll to Reflect Actual Personnel Salaries 21,813 $ - $ Sub-Total 21,813 $ Net Increase/(Decrease) in Public Works Department ACCOUNT NO. ACCT. DESCRIPTION INCREASE DECREASE REASON 500111, 500120, 500125, 500210, 500220 & 500230 Payroll Accounts 130,162 $ - $ Housekeeping Item: Update Payroll to Reflect Actual Personnel Salaries - As part of a current year adjustment, a vacant position was reclassified to Assistant Parks & Recreation Director. 001.90005.500340 Communication & Freight 1,200 $ Cell Phone Allowance 131,362 $ - $ Sub-Total 131,362 $ Net Increase/(Decrease) in Parks & Recreation Department (11,170) $ EXHIBIT A - BUDGET WORKSHOP CHANGES SUMMARY OF CHANGES TO FY 2026 PROPOSED BUDGET GENERAL FUND EXPENDITURES - BY DEPARTMENT INFORMATION TECHNOLOGY DEPARTMENT - 001.22005 GENERAL GOVERNMENT DEPARTMENT - 001.50005 PLANNING AND ZONING DEPARTMENT - 001.40005 OFFICE OF THE MAYOR AND CITY COUNCIL - 001.10005 PUBLIC AFFAIRS- 001.11505 PROCUREMENT AND ASSET MANAGEMENT DEPARTMENT - 001.21505 Net Increase/(Decrease) in General Fund PUBLIC WORKS DEPARTMENT - 001.80005 POLICE DEPARTMENT - 001.60005 PARKS & RECREATION DEPARTMENT - 001.90005 ACCOUNT NO. ACCT. DESCRIPTION INCREASE DECREASE REASON 381200 Internal Services - $ (11,170) $ Revenue Update - $ (11,170) $ Sub-Total (11,170) $ Net Increase/(Decrease) in General Government Department SUMMARY OF CHANGES TO FY 2026 PROPOSED BUDGET GENERAL FUND REVENUES - BY DEPARTMENT GENERAL GOVERNMENT DEPARTMENT - 001.5000 ACCOUNT NO. ACCT. DESCRIPTION INCREASE DECREASE REASON 500111, 500120, 500125, 500210, 500220 & 500230 Payroll Accounts 34,723 $ - $ Housekeeping Item: Update Payroll to Reflect Actual Personnel Salaries 109.70005.500811 Internal Services - $ (11,170) $ Update to calculation for Internal Service Departments charge at 7.4% 34,723 $ (11,170) $ Sub-Total 23,553 $ Net Increase in Building Fund SUMMARY OF CHANGES TO FY 2026 PROPOSED BUDGET OTHER FUNDS EXPENDITURES BUILDING FUND - 109 ACCOUNT NO. ACCT. DESCRIPTION INCREASE DECREASE REASON 500111, 500120, 500125, 500210, 500220 & 500230 Payroll Accounts 2,194 $ - $ Housekeeping Item: Update Payroll to Reflect Actual Personnel Salaries 2,194 $ - $ Sub-Total 2,194 $ Net Increase/(Decrease) in Human Resources Department ACCOUNT NO. ACCT. DESCRIPTION INCREASE DECREASE REASON 001.21505.500510 Office Supplies 600 $ - $ Uniforms 600 $ - $ Sub-Total 600 $ Net Increase/(Decrease) in Procurement & Asset Management Department ACCOUNT NO. ACCT. DESCRIPTION INCREASE DECREASE REASON 001.22005.500464 Repair & Maint. - Off. Equipment - $ 29,200 $ Work Order System - New Program - $ 29,200 $ Sub-Total (29,200) $ Net Increase/(Decrease) in Information Technology Department ACCOUNT NO. ACCT. DESCRIPTION INCREASE DECREASE REASON 24,452 $ - $ 24,452 $ - $ Sub-Total 24,452 $ Net Increase/(Decrease) in General Government Department (1,954) $ GENERAL GOVERNMENT DEPARTMENT - 001.50005 Net Decrease in General Fund EXHIBIT A - 1ST BUDGET HEARING CHANGES HUMAN RESOURCES DEPARTMENT - 001.20005 INFORMATION TECHNOLOGY DEPARTMENT - 001.22005 PROCUREMENT & ASSET MANAGEMENT DEPARTMENT - 001.21505 ACCOUNT NO. ACCT. DESCRIPTION INCREASE DECREASE REASON 109.70005.500811 Internal Services - $ (13,124) $ Update to calculation for Internal Service Departments charge at 7.4% - $ (13,124) $ Sub-Total (13,124) $ Net Decrease in Building Fund BUILDING FUND - 109 EXPENDITURES SUMMARY OF CHANGES TO FY 2026 PROPOSED BUDGET OTHER FUNDS