Overview
Lake Butler's General Fund took in $1,126,781 in FY2023-24 against a final budget of $1,144,488, and spent $1,083,248 against a $1,204,101 budget. With transfers in, the fund balance grew $56,646 to $565,933. The audit flags small departmental overruns (see Sources & notes).
At a glance
Headline budget
| General Fund actual revenues, FY2023-24 | $1,126,781 |
| General Fund final budget revenues | $1,144,488 |
| General Fund actual expenditures | $1,083,248 |
| General Fund final budget expenditures | $1,204,101 |
| Transfers in, actual | $13,213 |
| Net change in fund balance | $56,646 |
| Fund balance, September 30, 2024 | $565,933 |
| Audit report date | June 30, 2025 |
Breakdown
General Fund budget-and-actual schedule, FY2023-24. Revenue components and expenditure groups each sum exactly to their printed totals.
| Item | Final budget | Actual |
|---|---|---|
| Taxes | $627,662 | $652,372 |
| Permits and fees | $179,425 | $167,833 |
| Intergovernmental | $185,723 | $141,134 |
| Charges for services | $142,378 | $144,836 |
| Investment income | $300 | $289 |
| Miscellaneous | $9,000 | $20,317 |
| Total revenues | $1,144,488 | $1,126,781 |
General Fund expenditures, actual: general government $434,779 (City Commission $88,796; City Manager $79,856; Legal services $51,806; Information technology $40,783; Planning & Zoning $7,000; Finance $166,538; Nondepartmental $0); public safety $120,103 (Law enforcement $90,309; Fire/EMS $28,704; Cemetery $1,090); transportation $312,231 (Public works $309,851; Other services $2,380); culture and recreation $154,121; capital outlay $62,014; total $1,083,248.
Elected officials
Mayor Melissa Hendrix (Seat 4); Vice Mayor Rondoll L. Huggins (Seat 2); Joe Stephenson (Seat 1); Annette Redman (Seat 3); Fred Sirmones (Seat 5); City Manager Kimberly Hayes; City Attorney John E. Maines (officials as of the financial statement date).
Sources & notes
- Only source used: City of Lake Butler, Florida, Financial Statements, September 30, 2024 (Florida Auditor General e-file). Lake Butler FY2024 financial statements.
- Sum checks: revenue components sum exactly to $1,144,488 (final) and $1,126,781 (actual); expenditure groups sum exactly to $1,083,248 (actual); $43,533 operating surplus + $13,113 other financing = $56,646 net change; $509,287 + $56,646 = $565,933.
- Flag: the schedule prints transfers in of $13,213 but an other-financing-sources total of $13,113 — a $100 difference as printed; the $13,113 total is the one that reconciles to the $56,646 net change, so it is used here and the discrepancy is disclosed.
- Flags (audit finding 2024-001, budget administration, second-year repeat): the redevelopment fund exceeded its final budget by $205 and General Fund departments exceeded theirs — Finance by $13,272, Law Enforcement by $2,341, Fire/EMS by $704, Cemetery by $90 — with no support for the approved amendments; the auditors also note a prior-year wastewater fund balance restatement (emphasis of matter; opinion unmodified).
- Jurisdiction check: document header verified as City of Lake Butler, Florida.
- Jurisdiction palette: no verified Florida jurisdiction palette was on file, so this page uses the neutral Hometown Numbers dark-glass theme rather than a jurisdiction color.