Subject:
Title
Amendment by resolution supplementing the Fiscal Year 2026 Budget recognizing unanticipated fund balance and adjusting revenue for requesting departments and funds (Carryforward Amendment).
label
Recommended Action:
Recommended Action
Approval of the amendment by resolution supplementing the Fiscal Year (FY) 2026 Budget by recognizing unanticipated fund balance and adjusting revenue for requesting departments and funds (Carryforward Amendment).
Operating Budget:
• Recognize $16,824,700.00 in unanticipated fund balance and appropriate to operating expenses, capital outlay, and reserves in the General Fund.
• Recognize $33,483,410.00 in unanticipated fund balance and appropriate to operating expenses, capital outlay, and grants and aids in various requesting funds.
Capital Budget:
• Recognize $331,000.00 in unanticipated fund balance and appropriate to capital outlay in the General Fund.
• Reduce American Rescue Plan Act (ARPA) revenue by $30,120,000.00.
• Recognize $131,321,000.00 in unanticipated fund balance and unanticipated revenue and appropriate to capital outlay in various requesting departments and funds.
Body
Strategic Priorities:
Resilient Infrastructure and Environment
1.1 Improve traffic flow efficiency
1.2 Maintain and enhance County infrastructure
1.6 Ensure sustainable water management
Healthy and Safe Communities
2.1 Improve public health
2.2 Enhance community safety
Smart Service Delivery
4.2 Achieve and maintain a high level of customer satisfaction
4.4 Pursue continuous improvement
Summary:
Summary
Approval of the amendment by resolution supplementing the FY26 Budget by recognizing unanticipated fund balance and adjusting revenue for requesting departments and funds.
Operating Budget:
The attached resolution recognizes and appropriates unanticipated fund balance to provide sufficient budget in FY26 for Operating expenditures that were previously planned and budgeted for in FY25 but were not fulfilled due to various circumstances.
Recognize $16,824,700.00 in unanticipated fund balance and appropriate to personnel services, operating expenses, capital outlay, and reserves in the General Fund.
Recognize $7,771,130.00 in unanticipated fund balance and appropriate to operating expenses and capital outlay in the County Transportation Trust Fund.
Recognize $5,144,560.00 in unanticipated fund balance and appropriate to operating expenses, capital outlay, and grants and aids in the Emergency Medical Services Fund.
Recognize $2,816,630.00 in unanticipated fund balance and appropriate to operating expenses and capital outlay in the Emergency Communications E911 System Fund.
Recognize $400,000.00 in unanticipated fund balance and appropriate to operating expenses in the Building Services Fund.
Recognize $5,556,310.00 in unanticipated fund balance and appropriate to grants and aids in the Fire Districts Fund.
Recognize $1,254,670.00 in unanticipated fund balance and appropriate to operating expenses and capital outlay in the Lealman Redevelopment Agency Trust Fund.
Recognize $2,238,560.00 in unanticipated fund balance and appropriate to operating expenses in the Surface Water Utility Fund.
Recognize $189,720.00 in unanticipated fund balance and appropriate to operating expenses in the Solid Waste Revenue and Operating Fund.
Recognize $1,471,150.00 in unanticipated fund balance and appropriate to operating expenses in the Water Revenue and Operating Fund.
Recognize $3,465,720.00 in unanticipated fund balance and appropriate to operating expenses and capital outlay in the Sewer Revenue and Operating Fund.
Recognize $3,049,960.00 in unanticipated fund balance and appropriate to capital outlay in the Fleet Management Fund.
Recognize $125,000.00 in unanticipated fund balance and appropriate to operating expenses in the Risk Financing Fund.
Capital Budget:
The Board adopted the FY25 Estimate, FY26 Adopted Budget, FY27-FY31 Plan on September 18th, 2025 (25-1000A). Utilizing the FY25 Estimates in the carryforward calculation trues project allocations to total project estimates outlined in the Current Six-Year Plan.
The attached carryforward resolution recognizes and appropriates unanticipated fund balance and adjusts revenue in FY26 based on FY25 Estimate less FY25 Actuals. In instances where FY25 Actuals exceeded FY25 Estimate, the FY26 Budget is reduced.
Recognize $331,000.00 in unanticipated fund balance and appropriate to capital outlay in the General Fund.
Recognize $2,685,000.00 in unanticipated fund balance and appropriate to capital outlay in the County Transportation Trust Fund.
Reduce American Rescue Plan Act (ARPA) Fund revenue by $30,120,000.00.
Recognize $4,074,000.00 in unanticipated fund balance and appropriate to capital outlay in the Surface Water Utility Fund.
Recognize $98,046,000.00 in unanticipated fund balance and appropriate to capital outlay in the Capital Projects Fund.
Recognize $8,034,000.00 in unanticipated fund balance and appropriate to capital outlay in the Airport Revenue and Operating Fund.
Recognize $11,738,000.00 in unanticipated fund balance and appropriate to capital outlay in the Solid Waste Renewal and Replacement Fund.
Recognize $1,417,000.00 in unanticipated fund balance and appropriate to capital outlay in the Water Renewal and Replacement Fund.
Recognize $5,327,000.00 in unanticipated fund balance and appropriate to capital outlay in the Sewer Renewal and Replacement Fund.
Body
Background Information:
This resolution is commonly referred to as the “carry forward amendment” and recognizes fund balance that was created by a planned expenditure not being fulfilled in the previous fiscal year (FY25).
Operating Budget:
The attached resolution recognizes and appropriates unanticipated fund balance to provide sufficient budget in FY26 for Operating expenditures that were previously planned and budgeted for in FY25 but were not fulfilled due to various circumstances.
Recognize $16,824,700.00 in unanticipated fund balance and appropriate to operating expenses, capital outlay, and reserves in the General Fund. This includes:
$487,630.00 for Parks and Conservation Resources (PCR).
$904,630.00 for Safety and Emergency Services (SES).
$903,250.00 for Construction and Property Management (CPM).
$432,000.00 for Public Works.
$165,00.00 for Human Resources (HR).
$13,932,190.00 for General Fund reserves
Recognize $7,771,130.00 in unanticipated fund balance and appropriate to operating expenses and capital outlay in the County Transportation Trust Fund for Public Works.
Recognize $5,144,560.00 in unanticipated fund balance and appropriate to operating expenses, capital outlay, and grants and aids in the Emergency Medical Services Fund for Safety and Emergency Services (SES).
Recognize $2,816,630.00 in unanticipated fund balance and appropriate to operating expenses and capital outlay in the Emergency Communications E911 System Fund for SES.
Recognize $400,000.00 in unanticipated fund balance and appropriate to operating expenses in the Building Services Fund for Building and Development Review Services (BDRS).
Recognize $5,556,310.00 in unanticipated fund balance and appropriate to grants and aids in the Fire Districts Fund for SES.
Recognize $1,254,670.00 in unanticipated fund balance and appropriate to operating expenses and capital outlay for the Lealman Community Redevelopment Agency Trust Fund for the Lealman Community Redevelopment Area.
Recognize $2,238,560.00 in unanticipated fund balance and appropriate to operating expenses in the Surface Water Utility Fund for Public Works.
Recognize $189,720.00 in unanticipated fund balance and appropriate to operating expenses in the Solid Waste Revenue and Operating Fund for Utilities (PCU).
Recognize $1,471,150.00 in unanticipated fund balance and appropriate to operating expenses in the Water Revenue and Operating Fund for PCU.
Recognize $3,465,720.00 in unanticipated fund balance and appropriate to operating expenses and capital outlay in the Sewer Revenue and Operating Fund for PCU.
Recognize $3,049,960.00 in unanticipated fund balance and appropriate to capital outlay in the Fleet Management Fund for the Office of Fleet and Asset Management (OFAM).
Recognize $125,000.00 in unanticipated fund balance and appropriate to operating expenses in the Risk Financing Fund for the Office of Management & Budget (OMB).
Capital Budget:
Generally, unanticipated fund balances result when actual expenditures are less than those estimated during the budget development process and/or revenues exceed those anticipated. The FY26 actual beginning fund balances have exceeded the budget in the funds identified due principally to changes in expenditures not anticipated during budget development. For any projects that progressed ahead of schedule in FY25, the resolution reduces the FY26 capital budget by the same amount (no change to projects total allocation).
The resolution carries forward unanticipated lapsed appropriation into the FY26 Budget for projects and expenses that did not progress as anticipated in FY25 as follows:
Recognize $331,000.00 in unanticipated fund balance and appropriate to capital outlay in the General Fund.
Recognize $2,685,000.00 in unanticipated fund balance and appropriate to capital outlay in the County Transportation Trust Fund.
Recognize $4,074,000.00 in unanticipated fund balance and appropriate to capital outlay in the Surface Water Utility Fund.
Recognize $98,046,000.00 in unanticipated fund balance and appropriate to capital outlay in the Capital Projects Fund.
Recognize $8,034,000.00 in unanticipated fund balance and appropriate to capital outlay in the Airport Revenue and Operating Fund.
Recognize $11,738,000.00 in unanticipated fund balance and appropriate to capital outlay in the Solid Waste Renewal and Replacement Fund.
Recognize $1,417,000.00 in unanticipated fund balance and appropriate to capital outlay in the Water Renewal and Replacement Fund.
Recognize $5,327,000.00 in unanticipated fund balance and appropriate to capital outlay in the Sewer Renewal and Replacement Fund.
This resolution reduces ARPA funded CIP project appropriations by $30,120,000.00 and makes a corresponding adjustment to ARPA revenue to align the FY26 Budget with available ARPA funding. ARPA-funded projects exceeded FY25 Estimates due to the timing of project expenditures, as several projects advanced at the end of FY25. FY25 Estimates for ARPA projects were based on project actuals prior to projects accelerating at the end of FY25.
Fiscal Impact:
Approval of the amendment by resolution supplementing the Fiscal Year 2026 Budget by recognizing unanticipated fund balance for requesting departments and funds.
Operating Budget:
• Recognize $16,824,700.00 in unanticipated fund balance and appropriate to operating expenses, capital outlay, and reserves in the General Fund.
• Recognize $7,771,130.00 in unanticipated fund balance and appropriate to operating expenses and capital outlay in the County Transportation Trust Fund.
• Recognize $5,144,560.00 in unanticipated fund balance and appropriate to operating expenses, capital outlay, and grants and aids in the Emergency Medical Services Fund.
• Recognize $2,816,630.00 in unanticipated fund balance and appropriate to operating expenses and capital outlay in the Emergency Communications E911 System Fund.
• Recognize $400,000.00 in unanticipated fund balance and appropriate to operating expenses in the Building Services Fund.
• Recognize $5,556,310.00 in unanticipated fund balance and appropriate to grants and aids in the Fire Districts Fund.
• Recognize $1,254,670.00 in unanticipated fund balance and appropriate to operating expenses and capital outlay in the Lealman Community Redevelopment Agency Trust Fund.
• Recognize $2,238,560.00 in unanticipated fund balance and appropriate to operating expenses in the Surface Water Utility Fund.
• Recognize $189,720.00 in unanticipated fund balance and appropriate to operating expenses in the Solid Waste Revenue and Operating Fund.
• Recognize $1,471,150.00 in unanticipated fund balance and appropriate to operating expenses in the Water Revenue and Operating Fund.
• Recognize $3,465,720.00 in unanticipated fund balance and appropriate to operating expenses and capital outlay in the Sewer Revenue and Operating Fund.
• Recognize $3,049,960.00 in unanticipated fund balance and appropriate to capital outlay in the Fleet Management Fund.
• Recognize $125,000.00 in unanticipated fund balance and appropriate to operating expenses in the Risk Financing Fund.
Capital Budget
• Recognize $331,000.00 in unanticipated fund balance and appropriate to capital outlay in the General Fund.
• Recognize $2,685,000.00 in unanticipated fund balance and appropriate to capital outlay in the County Transportation Trust Fund.
• Reduce American Rescue Plan Act (ARPA) Fund revenue by $30,120,000.00.
• Recognize $4,074,000.00 in unanticipated fund balance and appropriate to capital outlay in the Surface Water Utility Fund.
• Recognize $98,046,000.00 in unanticipated fund balance and appropriate to capital outlay in the Capital Projects Fund.
• Recognize $8,034,000.00 in unanticipated fund balance and appropriate to capital outlay in the Airport Revenue and Operating Fund.
• Recognize $11,738,000.00 in unanticipated fund balance and appropriate to capital outlay in the Solid Waste Renewal and Replacement Fund.
• Recognize $1,417,000.00 in unanticipated fund balance and appropriate to capital outlay in the Water Renewal and Replacement Fund.
• Recognize $5,327,000.00 in unanticipated fund balance and appropriate to capital outlay in the Sewer Renewal and Replacement Fund.
Staff Member Responsible:
Shane Kunze, Budget and Financial Management Analyst, Office of Management & Budget
Kristen Pittman, Budget and Financial Management Analyst, Office of Management & Budget
Chris Rose, Director, Office of Management & Budget
Partners:
N/A
Attachments:
Res-25-XX
Notice of Public Hearing
Department Request Forms - Operating Budget
Supporting Data - Operating Budget
Supporting Data - Capital Budget
FY26 Capital Improvement Carryforward Summary