Meeting Type: BCC Regular Meeting
Meeting Date: 7/7/2026
Item Status: New
From: Beth Hodges, Budget Director
Submitted by: Lynzie Clark, Senior Budget Accountant
______________________________________________________________________
ITEM TITLE
Title
Resolution #2026-105 - Recognition of New Revenue and Reallocation of Funds
End
STAFF RECOMMENDATION
Recommendation
Adopt Resolution #2026-105 amending the Fiscal Year 2026 Budget (Resolution #2025-170 and Resolution #2025-171, adopted September 16, 2025) in order to recognize new revenue and reallocate various funds.
End
BACKGROUND INFORMATION
Background: The Budget Director respectfully requests the reallocation of $1,846.00 from Commission Contingency - Contingency to Parks - Capital Outlay Land to capture the 2025 real property tax bill in the capitalization of the property purchase near Lillian Boat Launch.
The Budget Director respectfully requests the reallocation of $260,000.00 from Capital Improvements - Capital Outlay Building to Capital Improvements - Capital Outlay Land to accurately reflect the capitalization of the East 5th Street property purchase made in April 2026.
The Budget Director respectfully requests the reallocation of $236,737.33 from Capital Improvements - Capital Outlay Building to Capital Improvements - Capital Outlay Land to accurately reflect the capitalization of the East 5th Street and Hand Avenue property purchase made in December 2025.
The CIS Director respectfully requests the acknowledgement of new revenue totaling $43.35 for the reimbursement of equipment purchased for the Circuit Court System and that it be allocated to CIS - Computer Support Services.
BCSO staff respectfully requests the acknowledgement of new revenue totaling $997.50 for the reimbursement for repairs performed at the correction facility and that it be allocated to Corrections (Jail) - Repairs and Maintenance Building.
Highway staff respectfully requests the reallocation of $5,700.00 of unused budget from Hwy Area 200 - Capital Outlay Construction Equipment to Hwy Area 200 - Capital Outlay Furniture and Equipment to fund the replacement of an ice machine.
The Parks & Recreation Director respectfully requests the transfer of $18,300.00 from Parks - Contract Services to Parks - Parks Improvement Projects for the professional assembly and installation of playground equipment at Live Oak Landing due to the complexity of setup and installation and to satisfy any safety concerns.
The Budget Director respectfully requests the reallocation of $600,000.00 of unused project funds from the Central Annex Renovation (BP24011) to the DA Office Construction (BP24003) to support the change order #4 modification of the existing DA office.
The Budget Director respectfully requests the transfer of $13,000.00 from Commission Contingency - Contract Services and $70,000.00 from Commission Contingency - Contingency, totaling $83,000.00 to County Commission - Capital Outlay Motor Vehicles for the purchase of a vehicle.
Previous Commission action/date:
04/07/2026, BCC Regular Meeting - Recognition of New Revenue and Reallocation of Funds.
09/16/2025, BCC Regular Meeting - Adoption of FY 2026 Budget.
05/06/2025, BCC Regular Meeting - Amending FY 2025 Mid-year Budget Adjustments.
10/15/2024, BCC Regular Meeting - Purchase of Real Property Near Lillian Boat Launch, Lillian, Alabama.
FINANCIAL IMPACT
Total cost of recommendation: $1,206,624.18
Budget line item(s) to be used: See Resolution #2026-105 for accounts.
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 and Budget staff
Action required (list contact persons/addresses if documents are to be mailed or emailed): Administration staff to upload Resolution #2026-105 and Budget staff to create budget entry.
Additional instructions/notes: cc: Aislinn Stone