The Palm Beach Gardens City Council on Oct. 9 approved Ordinance 15‑2025, a budget amendment that records the fiscal treatment of a previously authorized capital lease purchase for three PL Customs medium‑duty ambulances totaling $1,400,000.
Erin Panzak, finance administrator, told the council the amendment is a “cleanup” item that records both the loan proceeds and the capital purchase for the ambulances. She said state law permits local governments to amend the prior year’s budget for up to 60 days after the fiscal year ends. Panzak said the amendment “will have no impact on fund balance,” and the related debt service already began and is expected to be paid off within the next two years.
Staff recommended approval; the council approved the ordinance on first reading (4‑0). Panzak said staff will return later to adjust the FY‑26 budget to carry forward unspent capital project balances and open purchase orders once the prior fiscal year is closed.
Implementation: the finance department will record the capital lease and related entries, and the city will continue debt service payments as described in the supporting materials.