Title
Vote to approve Fiscal Year 2025-2026 Budget Amendments
Abstract
Introduction & Background: During the fiscal year, the budget must be amended as changing conditions warrant. The fiscal year 2025-2026 budget ordinance authorizes the County Manager to transfer funds within a department without limitation. The Manager may also transfer amounts of up to $5,000 between departments of the same fund and transfer amounts up to $50,000 from contingency with a memorandum report of such transfers to the Board. The Board must approve all other transfers.
Discussion & Analysis: The attached proposed amendments must be approved by the Board of Commissioners for Fiscal Year 2026.
The General Services budget is being increased by $1,970,419 to transfer funds to the Capital Reserve fund per the fund balance policy.
The Fire Services budget is being increased by $65,624 for a total loss vehicle replacement.
The General Services contingency budget is being decreased by $128,500 to increase the Emergency Communications budget by $53,500 for additional communications and capital outlay, and to increase General Services contracted services budget by $75,000 for the Interlocal Agreement with the Town of Pittsboro for the downtown project environmental impacts study.
The General Services budget is being reduced by $741,333 for the annual capital maintenance and repair program and planned AV upgrades increasing the Management Information Systems budget by $242,986 and the Facilities Management budget by $498,347.
The General Services budget for other board approved expenses is being reduced by $9,505 to increase capital outlay for land by $9,505 to record two land parcels retained after the utility merger with TriRiver.
The Emergency Communications budget is being reduced by $63,300 to increase the Emergency Management budget by $63,300 to adjust for fiscal year division changes in salary allocation.
The Parks and Recreation budget for recreation programs grants to organizations is being reduced by $13,000 to increase salaries regular by $13,000 for the accrued comp time payout.
The Sedimentation and Erosion Control budget for contracted services is being reduced by $5,000 to increase salaries regular by $5,000 for the accrued comp time payout.
The Building Inspections salaries regular budget is being decreased by $10,000 to increase the Fire Inspections salaries regular budget by $10,000 for salaries on call and the accrued comp time payout.
The Human Resources maintenance software budget is being decreased by $1,000 to increase the Geographic Information Systems salaries regular budget by $1,000.
The Management Information Systems budget is being increased by $2,110,000 for GASB 96 reporting requirements for subscription based information technology agreements.
The Facilities Management budget is being increased by $150,000 for GASB 87 reporting requirements for lease agreements.
The Solid Waste & Recycling budget is being increased by $16,000 and $1,400 for reporting requirements for subscription based information technology agreements and lease agreements, respectively.
Budgetary Impact: The proposed amendments increase the General Fund by $4,296,043 and the appropriated fund balance by $2,036,043. The General Fund use of contingency totals $128,500. Transfers within and between departments have no budgetary impact. The proposed amendments increase the Solid Waste Fund by $17,400.
Recommendation/Motion: Motion to approve budget amendments as proposed by staff.