Meeting Type: BCC Regular Meeting
Meeting Date: 5/7/2024
Item Status: New
From: Beth Hodges, Budget Director; Roger Rendleman, County Administrator; Frank Lundy, County Engineer
Submitted by: Lynzie Clark, Senior Budget Accountant
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ITEM TITLE
Title
Resolution #2024-112 - Fiscal Year 2024 Mid-year Budget Adjustments
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STAFF RECOMMENDATION
Recommendation
Adopt Resolution #2024-112 amending the Fiscal Year 2024 Budget (Resolution #2023-186 and Resolution #2023-187, adopted on September 28, 2023) in order to allocate additional funds for mid-year adjustments.
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BACKGROUND INFORMATION
Background:
Commission - The County Engineer respectfully requests $100,000 for Kelly Pit - Magnolia River Regional Detention (10051100.62111). These funds are needed for property acquisition related to Magnolia Rivier site.
County-wide - During the FY24 budget deliberation process the following various insurance types were budgeted with an anticipated County-wide percentage of increase over FY23 actuals: General Liability 14.25%, Building & Contents 40.00%, and Motor Vehicle 15.00%. However, when premiums were received the actual increase over FY23 was 22.08%, 47.37%, and 44.41%, respectively, resulting in a total insurance cost of $165,320 above FY24 budget.
Administration - The Budget Director requests $1,048 (10051125.55110) to cover property tax amount from prior year purchase of McMillan property adjacent to the Revenue Commissioner’s Office in Bay Minette.
Archives and History - With the incorporation of labor, which has not been reflected in prior year costs, along with other related expenses, there is a need for additional funding for the FY24 Commission Sponsored Events (10751907.51502). Considering this, the Archives and History Director respectfully requests the following: the reallocation of $70,000 from Salaries Wages (10651906.51130), which is available due to unfilled positions; use of $10,000 from Fund Balance (106.49000); and a $90,000 Transfer in from General Fund (106.61100) to remedy the budget overages in the total amount of $170,000.
Building Maintenance (General Fund Building) - The Budget Director respectfully requests an increase of $100,000 in Electricity (10051555.52401). Following a thorough examination of the actual costs in FY23, the current budgeted amount is insufficient. The requested additional funds will align the budget with FY23 actual expenses, with a 4% contingency included.
The Budget Director has requested a transfer of $35,000 to fund Capital Outlay Improvements (10051555.55240) to address parking needs near the Bay Minette Administration Building. This additional parking will provide solutions for parking challenges at both the Jail and Courthouse facilities.
Central Annex - The Budget Director respectfully requests $45,000 to be allocated to Central Annex's Repairs Maintenance Building (10051992.52310) to address an oversight that occurred during the FY24 budget process, resulting in the omission of these funds.
Commission Contingency - The Budget Director requests $250,000 to be allocated to the Contingency Reserves (10051105.52901) in order to increase reserves for unforeseen expenses.
Computer Information Systems - The Budget Director respectfully requests $275,600 to Computer Support Services (10051965.52351) as an oversight occurred during the FY24 budget process, resulting in the inadvertent exclusion of these funds for Computer Information Systems.
The Computer Information Systems Director kindly requests $5,000 to Repairs Maintenance Motor Vehicle (10051965.52340) due to the increased repair and maintenance needs for an aging fleet.
Parks - The Horticulturist is requesting that the funding allocated to the Perdido Bay Park Restroom project, totaling $95,694, be unfunded and reallocated to the Lillian Boat Launch Restroom Facility. This request is due to the increase in costs for prefab restrooms, which have doubled since the initial budget was established.
Also, the Horticulturist has requested additional funding of $98,000 to be allocated towards Morning Dove Park Development (14457200.55901). This funding is needed to cover cost increases for the restroom facility and to fund playground equipment. Allocation of these funds will ensure the completion of all items previously committed to for this park.
Special Appropriations - The Budget Director respectfully requests $25,000 for Appropriations (10051990.52905) for the Florida - Alabama Transportation Planning Organization. Cost share amount was not accounted for during the FY24 budget process.
Highway staff requests to utilize unused Capital Outlay Construction Equipment (11153111.55600) to cover the Highway related insurance increases in the amount of $88,016.
Budget staff requests the use of $1,189,968 of unused FY24 budgeted Emergency Reserves (100.52909) to cover remaining cost of above stated requests.
Previous Commission action/date: N/A
FINANCIAL IMPACT
Total cost of recommendation: $1,357,984
Budget line item(s) to be used: See Resolution #2024-112 for account details.
If this is not a budgeted expenditure, does the recommendation create a need for funding? N/A
LEGAL IMPACT
Is legal review necessary for this staff recommendation and related documents?
N/A
Reviewed/approved by: N/A
Additional comments: N/A
ADVERTISING REQUIREMENTS
Is advertising required for this recommendation? N/A
If the proof of publication affidavit is not attached, list the reason: N/A
FOLLOW UP IMPLEMENTATION
For time-sensitive follow up, select deadline date for follow up: N/A
Individual(s) responsible for follow up: Administration Staff and Budget Staff
Action required (list contact persons/addresses if documents are to be mailed or emailed): Administration staff and Budget staff responsible for follow up.
1. Administration - upload Resolution to BCAP.
2. Budget - make the necessary transfer of funds.
Additional instructions/notes: N/A