Meeting Type: BCC Regular Meeting
Meeting Date: 11/18/2025
Item Status: New
From: Beth Hodges, Budget Director
Submitted by: Lynzie Clark, Senior Budget Accountant
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ITEM TITLE
Title
Resolution #2026-023 - Amending FY 2026 Budget
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STAFF RECOMMENDATION
Recommendation
Adopt Resolution #2026-023 amending the FY 2026 Budget (Resolution #2025-170 and Resolution #2025-171, adopted on September 16, 2025) in order to reallocate funding.
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BACKGROUND INFORMATION
Background: The Budget Director respectfully requests the transfer of FY 2026 budget related to TIF revenues in the amount of $654,322.00 from Debt Services to Debt Service TIF. Fund 305 Deb Service TIF has been established to process the debt related to the TIF District. This will align revenue and debt service payments.
The Building Official respectfully requests the reallocation of $7,400.00 from Building Inspection - Office Supplies and Equipment to Capital Outlay Computer. In the FY 2026 Budget, $7,400.00 was allocated for Office Supplies and Equipment to purchase a desktop workstation. Since the budget adoption, it has been determined that this expenditure should be classified as a capital asset.
The Parks Director respectfully requests the reallocation of $39,200.00 from Parks - Capital Outlay Construction Equipment to Small Tools and Equipment. During the FY 2026 budget process, $43,200.00 was allocated for the replacement of eight utility trailers. These trailers have been acquired at a lower cost and now fall below the capital threshold; therefore, the funding should be reallocated to an operational classification.
The CIS Director respectfully requests the reallocation of $160,000.00 from CIS - Capital Outlay Computer to Networking Equipment. In the FY 2026 Budget, $160,000.00 was allocated for Blue Voyant. Following the budget approval, it has been determined that this expenditure does not need to be classified as a capital asset but as an operational expense.
Previous Commission action/date: September 16, 2025 - Adoption of FY 2026 Budget.
FINANCIAL IMPACT
Total cost of recommendation: $860,922.00
Budget line item(s) to be used: See Resolution #2026-023 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 #2026-023, Budget Staff to create budget entry for Resolution #2026-023.
Additional instructions/notes: N/A