Nesta wants a more transparent budget process and a closer look at city reserves

Apopka Mayor Nick Nesta.

Editor's Note: This is the second installment of a three-part series examining Mayor Nick Nesta's first month in office. After focusing on culture change and management philosophy in Part 1, this installment examines how those ideas could translate into policy through the City's budget process. Nesta discusses reserve levels, departmental funding requests, transparency, and what could be some of the most significant financial changes at City Hall in years.

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If Mayor Nick Nesta's first month in office has been focused on changing the culture inside City Hall, his next major test may come in the form of something far more visible: the budget.

Over the next few months, Apopka's administration, staff, and commissioners will begin making decisions that affect nearly every aspect of City government, from staffing levels and infrastructure investments to public safety, parks, and community services.

Nesta says residents should expect the process to look different from how it has in previous years. He has already begun reshaping the city's budget discussions, starting with an unusually early workshop that gave department heads an opportunity to present their needs directly to commissioners.

But rather than beginning with revenue constraints, the workshop focused on what departments believe they need to serve residents successfully.

Related: No longer behind closed doors: Apopka launches unusually early budget process with a public debate over growth.

“What I wanted to establish was this upfront workshop that really was an unfiltered presentation from each department,” Nesta said.

The approach represented a departure from the traditional process, where requests are often refined and reduced before commissioners and the public has a chance to see them.

For Nesta, that early workshop served two purposes: first, it gave department heads an opportunity to advocate for their departments without being immediately constrained by available funding. Second, it gave commissioners a clearer understanding of the challenges departments face before difficult budget decisions begin.

“I don't think they've had that ability to speak unfiltered and be passionate about their department and advocate, truly advocate for whatever they feel they need,” Nesta said.

The workshop itself highlighted significant differences among departments. Some directors delivered brief presentations focused on a handful of priorities. Others provided detailed analyses of staffing needs, infrastructure demands, and future challenges.

“I don't think they've (department heads) had that ability to speak unfiltered and be passionate about their department and advocate, truly advocate for whatever they feel they need."

Nesta said the variety was intentional.

“I wanted to allow the department heads to have that flexibility to present the way they wanted to,” he said.

The next phase of the process, however, may be where the most significant changes occur. Once revenue projections become available, Nesta plans to present commissioners with something they have not traditionally seen: a comparison between what departments requested and what was ultimately removed to create a balanced budget.

“Before, we never saw what was taken out,” he said. “We never knew.”

Under the revised process, commissioners will be able to see original requests, recommended reductions, projected revenues, and the resulting budget proposal before final decisions are made.

“Here's what they asked for,” Nesta said. “Here's what we had to remove. Here's where we're at now.”

Nesta believes that information will lead to more informed discussions and allow elected officials to make clearer decisions about priorities.

“What that will do is give commissioners the ability to prioritize,” he said.

Instead of simply voting on a completed budget, commissioners will have a more active role in determining which requests should move forward and which should be delayed. The timing of those discussions will depend in part on revenue estimates. Once those projections are available, the City Commission will begin comparing anticipated revenues against departmental requests.

For Nesta, that is where the real budgeting work begins.

“Is it feasible?” he said. “What type of timeline can we create with this? Can I budget out X amount per year to get to that goal?”

The process, he said, is designed to move budget discussions away from assumptions and toward measurable priorities. The budget conversation is also likely to reignite a recurring issue during the 2026 mayoral campaign: city reserves.

Throughout the campaign, candidates debated whether Apopka was maintaining appropriate reserve levels and whether excess funds should be spent on projects, held for future needs, or returned to residents.

Now that he occupies the mayor's office, Nesta says his position remains straightforward. The city should follow the policy adopted by the City Commission.

“Our reserves need to match the policy in place,” he said. “Whatever the policy is that was agreed to by the commission is what needs to happen.”

The statement reflects a broader theme that recurred throughout the campaign and into his first month. Just as Nesta says departments should follow established procedures rather than rely on informal practices, he believes financial decisions should follow adopted policy rather than evolving customs.

According to Nesta, reserve levels should not be determined by habit or preference. If the city believes larger reserves are necessary, he argues, commissioners should formally revise the policy.

“If you need more money in your reserves, if you're worried about it, change the policy then,” he said.

Otherwise, he believes reserve balances should align with the commission's established target.

“If we're consistently keeping 30%, 35% when our policy is 25%, is there a reason?” he asked.

The question carries implications beyond accounting.

“Our reserves need to match the policy in place. Whatever the policy is that was agreed to by the commission is what needs to happen.”

For Nesta, reserve balances ultimately represent taxpayer dollars that should either serve residents or fulfill a clearly defined financial purpose.

“Either spend it where the residents want it to be spent or send it back to them,” he said.

The mayor also suggested that broader financial reforms could be forthcoming as the administration continues to evaluate city operations. Without providing specific details, Nesta indicated that some existing budgeting practices may be revised before the start of the next fiscal year.

“There are some things that are going to stop come October 1,” he said.

He specifically referenced concerns about personnel budgeting and accounting practices that he believes have complicated long-term planning.

“I just don't think it creates a good environment for budgeting, for tracking, and I don't know how we got to where we're at and why we did it the way we did,” he said.

The comments offer one of the clearest indications yet that the administration intends to make substantive changes to how the City manages its finances. At the same time, Nesta emphasized that his goal is not simply to cut spending.

“Let's just use real factual numbers,” he said. “We don't need to do the money-moving game.”

The emphasis on transparency also aligns with a broader philosophy that has shaped much of his first month in office. Just as he has encouraged department heads to openly discuss their needs and priorities, he wants budget discussions to reveal the tradeoffs behind government decisions rather than hide them. Not every request can be funded. Not every project can move forward immediately. As growth continues across Apopka, demand for city services is likely to increase. But Nesta believes that residents deserve to see those decisions being made in real time rather than after the fact.

“Let's just use real factual numbers,” he said. “We don't need to do the money-moving game.”

For a mayor who spent much of his campaign talking about accountability, the upcoming budget season may become one of the first opportunities to put that philosophy into practice. The culture changes underway at City Hall may define Nesta's administration in the long term. The budget, however, will provide the first major opportunity for residents to see how those changes translate into policy. And with revenue estimates expected soon and budget workshops already underway, that test is quickly approaching.

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