Subject:
Title
Amendment by resolution to realign appropriations and reserves for requesting departments and funds supplementing the Fiscal Year 2026 Budget recognizing unanticipated revenue, realign appropriations for requesting departments, and realign reserves for requesting departments and funds.
label
Recommended Action:
Recommended Action
Approval of the amendment by resolution supplementing the Fiscal Year 2026 Budget realigning reserves and recognizing unanticipated revenue for requesting departments.
• Realign $1,494,640.00 from General Fund Reserves to Supervisor of Elections ($508,550.00), Sheriff ($852,390.00), and Human Services State Mandates ($133,700.00).
• Realign $4,000,000.00 from reserves to Maintenance North and South ($3,900,000.00) and South Operations (South Cross) ($100,000.00) in the Sewer Revenue and Operating Fund for unanticipated repairs in the system.
• Realign $793,000.00 from reserves to Transfer to General Fund in the Building Services Fund. Recognize this same $793,000.00 in unanticipated revenue in the General Fund from Building Services Fund and appropriate to General Government to support substantial damage efforts.
• Recognize $1,230,850.00 in unanticipated revenue in the ARPA (American Rescue Plan Act) Fund and appropriate to Transfer to General Fund to complete the ARPA transactions previously adopted in Resolution No. 23-111 (23-1841A).
• Recognize $1,230,850.00 in unanticipated Revenue Replacement from ARPA Fund transfer and appropriate to reserves in the General Fund.
• Realign $609,030.00 from completed ARPA projects and administration in the ARPA Fund to an existing ARPA project, the Park Playground Replacement (004171A).
Body
Strategic Priorities:
Resilient Infrastructure and Environment
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 Fiscal Year 2026 Budget realigning reserves and recognizing unanticipated revenue for requesting departments.
Realign $1,494,640 from General Fund Reserves to Supervisor of Elections ($508,550), Sheriff ($852,390), and Human Services State Mandates ($133,700).
Realign $4,000,000 from reserves to Maintenance North and South ($3,900,000) and South Operations (South Cross) ($100,000) in the Sewer Revenue and Operating Fund for unanticipated repairs in the system.
Realign $793,000 from reserves to Transfer to General Fund in the Building Services Fund. Recognize this same $793,000 in unanticipated revenue in the General Fund from Building Services Fund and appropriate to General Government to support substantial damage efforts.
Recognize $1,230,850 in unanticipated revenue in the ARPA (American Rescue Plan Act) Fund and appropriate to Transfer to General Fund to complete the ARPA transactions previously adopted in Resolution No. 23-111 (23-1841A).
Recognize $1,230,850 in unanticipated Revenue Replacement from ARPA Fund transfer and appropriate to reserves in the General Fund.
Realign $609,030 from completed ARPA projects and administration in the ARPA Fund to an existing ARPA project, the Park Playground Replacement (004171A).
Body
Background Information:
Approval of the amendment by resolution supplementing the Fiscal Year 2026 Budget realigning reserves and recognizing unanticipated revenue for requesting departments.
Realign $1,494,640 from General Fund Reserves and appropriate to:
-Supervisor of Elections ($508,550) due to congressional redistricting, which will require updates to voter registration records.
-Sheriff ($852,390) due to increased FRS rates following the State’s budget increases for Special Risk retirees.
-Human Services State Mandates ($133,700) due to Medicaid match requirements from the State.
Realign $4,000,000 from reserves to Maintenance North and South ($3,900,000) and South Operations (South Cross) ($100,000) in the Sewer Revenue and Operating Fund for unanticipated repairs in the system. This includes large and high liability repairs that were not expected, often caused as latent impacts of recent storms. These repairs are also not FEMA reimbursable.
Realign $793,000 from reserves to Transfer to General Fund in the Building Services Fund. Recognize this same $793,000 in unanticipated revenue in the General Fund from Building Services Fund and appropriate to General Government to support substantial damage efforts.
Recognize $1,230,850 in unanticipated revenue and appropriate to Transfer to General Fund in the ARPA Fund. Also, realign $609,030 among projects in the ARPA Fund to existing projects to Park Playground Replacement (004171A). The attached resolution aims to ensure ARPA funding awarded to the County will meet the ARPA expenditure deadline of December 31, 2026. This will be accomplished by reappropriating unspent balances from completed or under-budget projects and redirecting those funds to active projects that require additional funding and are on track to meet the deadline.
Recognize $1,230,850 in unanticipated Revenue Replacement from ARPA Fund transfer and appropriate to reserves in the General Fund.
Fiscal Impact:
Approval of the amendment by resolution supplementing the Fiscal Year 2026 Budget by recognizing unanticipated revenue and realign appropriations for requesting departments and funds:
• Realign $1,494,640 from General Fund reserves and appropriate to Supervisor of Elections ($508,550), Sheriff (852,390), and Human Services State Mandate (133,700).
• Realign $4,000,000 from reserves to Maintenance North and South ($3,900,000) and South Operations (South Cross) ($100,000) in the Sewer Revenue and Operating Fund for unanticipated repairs in the system.
• Realign $793,000 from reserves to Transfer to General Fund in the Building Services Fund. Recognize this same $793,000 in unanticipated revenue in the General Fund from Building Services Fund and appropriate to General Government to support substantial damage efforts.
• Recognize $1,230,850 in unanticipated revenue and appropriate to Transfer to the General Fund. The funds are available due to a previously Adopted Resolution No. 23-111 (23-1841A) that transferred $1,230,850 of Revenue Replacement funds from the ARPA fund to the General Fund for 911 salaries and benefits. After the resolution was adopted, the actual transfer of funds was not completed. This action completes the action as adopted by the Board on 12-Dec-2023.
• Realign $609,030 in appropriations within the ARPA Fund.
• Recognize $1,230,850 in unanticipated Revenue Replacement from ARPA Fund transfer and appropriate to reserves in the General Fund.
Staff Member Responsible:
Chris Rose, Director, Office of Management & Budget
Toni Merrill, Budget & Financial Management Analyst
Kristen Pittman, Budget & Financial Management Analyst
Partners:
N/A.
Attachments:
R-26-xx (26-0998A)
Notice of Public Hearing
Department Request Forms
Supporting Data