Subject:
Title
Amendment by resolution supplementing the Fiscal Year 2026 Budget realigning reserves and recognizing unanticipated revenue for requesting departments.
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.
• Recognize $2,115,270 in unanticipated General Fund revenue from transfers from County Transportation Trust Fund ($39,650), Surface Water Utilities Fund ($26,080), Water Revenue and Operating Fund ($204,340), Sewer Revenue and Operating Fund ($1,839,030), and Fleet Management Fund ($6,170) due to a Risk Cost Allocation Plan correction and appropriate to General Fund Reserves.
• Realign $411,940 from General Fund Reserves to Housing and Community Development ($95,000) and Office of Management & Budget - Purchasing Division ($190,910) due to lower than projected personnel lapse; Office of Management & Budget - Budget Division ($40,000) due to unanticipated leave payouts; and Human Services ($86,030) due to higher than anticipated State-mandated Juvenile Detention costs.
• Realign Reserves from the following funds to Transfers: County Transportation Trust Fund ($39,650) , Surface Water Utility Fund ($26,080), Water Revenue and Operating Fund ($204,340), Sewer Revenue and Operating Fund ($1,839,030), and Fleet Management Fund ($6,170) for General Fund reimbursement of Risk Cost Allocation Plan payments; Building Services Fund ($430,000) to Operating Expenses to continue hurricane-related substantial damage efforts, and Employee Health Benefits Fund ($6,098,000) to Operating Expenses due to higher than anticipated claims cost activity.
• Realign $380,000 in the American Rescue Plan Act Fund from Project 006001A to Project 005015A to meet December 31, 2026, deadline.
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 and funds.
Recognize $2,115,270 in unanticipated General Fund revenue from transfers from County Transportation Trust Fund ($39,650), Surface Water Utilities Fund ($26,080), Water Revenue and Operating Fund ($204,340), Sewer Revenue and Operating Fund ($1,839,030) and Fleet Management Fund ($6,170) due to a Risk Cost Allocation Plan correction and appropriate to General Fund Reserves.
Realign $411,940 from General Fund Reserves to Housing and Community Development ($95,000) and Office of Management & Budget - Purchasing Division ($190,910) due to lower than projected personnel lapse; Office of Management & Budget - Budget Division ($40,000) due to unanticipated leave payouts; and Human Services ($86,030) due to higher than anticipated State-mandated Juvenile Detention costs.
Realign Reserves from the following funds to Transfers: County Transportation Trust Fund ($39,650), Surface Water Utility Fund ($26,080), Water Revenue and Operating Fund ($204,340), Sewer Revenue and Operating Fund ($1,839,030), and Fleet Management Fund ($6,170) for General Fund reimbursement of Risk Cost Allocation Plan payments; Building Services Fund ($430,000) to Operating Expenses to continue hurricane-related substantial damage efforts; and Employee Health Benefits Fund ($6,098,000) to Operating Expenses due to higher than anticipated claims cost activity.
Realign $380,000 from Project 006001A to Project 005015A in the American Rescue Plan Act Fund to meet December 31, 2026, deadline.
Body
Background Information:
The Office of Management & Budget identified an incorrect charge to the General Fund for the Risk Cost Allocation Plan that should have been charged to various other funds. This amendment corrects this by recognizing $2,115,270 in unanticipated revenue in the General Fund from transfers from the County Transportation Trust Fund (Public Works - $39,650), the Surface Water Utilities Fund (Public Works - $26,080), the Water Revenue and Operating Fund (Utilities - $204,340), the Sewer Revenue and Operating Fund (Utilities - $1,839,030) and the Fleet Management Fund (Office of Fleet and Asset Management - $6,170).
Personnel lapse is lower than anticipated in three departments. This amendment realigns $325,910 from Reserves to Housing and Community Development ($95,000), and the Office of Management & Budget - Purchasing Division ($190,910) to increase the personnel budget for these departments due to lower than projected vacancies. The Office of Management & Budget - Budget Division experienced two unanticipated retirements which required unbudgeted leave payouts, resulting in lower than projected personnel lapse ($40,000).
Juvenile Detention costs are a State mandated expense. This amendment realigns $86,030 from General Fund Reserves to Human Services to cover the unanticipated increased costs.
Five different funds were part of the Risk Cost Allocation Plan correction. The County Transportation Trust Fund ($39,650), Surface Water Utility Fund ($26,080), Water Revenue and Operating Fund ($204,340), Sewer Revenue and Operating Fund ($1,839,030), and Fleet Management Fund ($6,170). This amendment realigns appropriations from Reserves in each of the listed funds to Transfers for the General Fund reimbursements.
Building and Development Review Services continues to incur hurricane-related substantial damage costs. This amendment realigns $430,000 from Reserves to Operating Expenses in the Building Services Fund to address these costs.
The amendment also realigns $6,098,000 from Reserves to Operating Expenses in the Employee Health Benefits Fund due to high claims cost activity for United Medical Resources (UMR) ($5,401,000), Dental Claims ($167,000), and Administrative Medical Fees ($530,000).
The American Rescue Plan Act (ARPA) funding awarded to the County will meet the expenditure deadline of December 31, 2026 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. This amendment realigns $380,000 from Project 006001A (COVID-19 ARPA Administration) to Project 005015A (Manufactured Home Communities Wastewater Collection System Improvements) in the ARPA Fund.
Fiscal Impact:
• Recognize $2,115,270 in unanticipated General Fund revenue and appropriate to Reserves.
• Realign $325,910 from General Fund Reserves to Personnel Services.
• Realign $86,030 from General Fund Reserves to Aids to Government Agencies.
• Realign $39,650 from County Transportation Trust Fund Reserves to Transfers.
• Realign $430,000 from Building Services Fund Reserves to Operating Expenses.
• Realign $26,080 from Surface Water Utility Fund Reserves to Transfers.
• Realign $204,340 from Water Revenue and Operating Fund Reserves to Transfers.
• Realign $1,839,030 from Sewer Revenue and Operating Fund Reserves to Transfers.
• Realign $6,170 from Fleet Management Fund Reserves to Transfers.
• Realign $6,098,000 from Employee Health Benefits Fund Reserves to Operating Expenses.
• Realign $380,000 in the ARPA Fund from Project 006001A to Project 005015A.
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:
RES-26-xx (26-1264A)
Public Notice