Meeting Type: BCC Regular Meeting
Meeting Date: 5/6/2025
Item Status: New
From: Beth Hodges, Budget Director
Submitted by: Lynzie Clark, Senior Budget Accountant
______________________________________________________________________
ITEM TITLE
Title
Resolution #2025-110 - Amending FY 2025 Mid-year Budget Adjustments
End
STAFF RECOMMENDATION
Recommendation
Adopt Resolution #2025-110 amending the Fiscal Year 2025 Budget (Resolution #2024-158 and Resolution #2024-159, adopted on September 17, 2024) in order to allocate additional funds and reallocate budgeted funds for the mid-year adjustments.
End
BACKGROUND INFORMATION
Background:
Capital Projects - During the FY25 Budget adoption, $1,416,926.00 was allocated to Debt Services Other Financing Uses (30410304.62000) as a precautionary measure in case the TIF funds did not materialize as anticipated. However, staff feels confident that these funds will be received as expected. Therefore, the Budget Director respectfully requests the reallocation of $1,416,926.00 to the Capital Projects Fund, with $901,919.00 to Contract Services (20210202.51500) and $515,007.00 to Capital Outlay Construction in Progress (20210202.55950). These funds will be utilized for future projects and to finalize the funding for the District Attorney’s office. The initial total cost for the District Attorney’s office project is $8,531,286.00, of which $8,016,279.00 has already been allocated.
The District Attorney respectfully requests an additional reallocation of $162,000.00 to Capital Outlay Construction in Progress (20210202.55950). This adjustment is to accommodate a change order for the furnishing and installation of 147 Helixal Piles in accordance with revised structural drawings. The total funding needed for this change order is $261,898.70, with $100,000.00 to be drawn from the project contingency allowance. It is requested that these funds be transferred from the Capital Projects Fund Contract Services (20210202.51500). The remaining balance in this account will be $739,919.00.
County-wide - During the FY25 budget deliberation process, Workers Compensation was budgeted with an anticipated County-wide increase of 9% from FY24 actuals. However, when premiums were received the actual increase over FY24 was 12.7% resulting in a total cost of $82,256.00 above the FY25 budget. Additionally, during the Workers Compensation audit risk codes were reassigned, resulting in this additional need. It is requested that the remaining funds of $82,256.00 be reallocated from the General Fund Contingency Reserves (10051105.52901) to various non-Highway departments to cover overages.
Budget Corrections - The Budget Director respectfully requests the allocation of $95,000.00 from General Fund Contingency Reserves (10051105.52901) to the following accounts: MPO Contract Services (14651932.51500) $50,000.00, EAP Services (10051962.51280) $8,000.00, Café Plan Administration Fees (10051962.51410) $12,000.00, and Appropriations (10051990.52905) to the Florida-Alabama TPO $25,000.000 to address errors made during the FY25 Budget adoption.
Central Annex II - The Budget Director respectfully requests $6,554.00 to be allocated to Capital Outlay Improvements (10051989.55240) to finalize the installation of two new chillers that were approved during the FY24 budget deliberation process. It is requested that funds be moved from the General Fund Contingency Reserves (10051105.52901).
CIS - The CIS Director also requests an allocation of $24,300.00 to Computer Support Services (10051103.52351) for the purchase of Recite Me as a replacement for Useway. On April 24, 2024, the Department of Justice’s Civil Rights Division issued a final rule revising Title II of the Americans with Disabilities Act. This mandates that state and local governments ensure their websites and mobile applications are accessible to individuals with disabilities. The acquisition of Recite Me will help ensure Baldwin County's website and mobile applications comply with this new requirement. It is requested that funds be moved from the General Fund Contingency Reserves (10051105.52901).
Foley Courthouse - The Administrative Services Manager respectfully requests funding in the amount of $85,700.00 to Capital Outlay Improvements (10051993.55240) to resurface the main parking lot at the Foley Satellite Courthouse. The current condition of the parking lot necessitates re-stripping and resurfacing to ensure the safety of all visitors and staff to this location. It is requested that funds be moved from the General Fund Contingency Reserves (10051105.52901).
The Administrative Service Manager respectfully requests funding of $27,000.00 for Repairs and Maintenance of Building (10051993.52310). Due to the age and condition of the building, additional funds are required to carry out the necessary repairs and maintenance required. To facilitate these necessary repairs and maintenance, it is requested that funds be transferred from the General Fund Contingency Reserves (10051105.52901).
Planning and Zoning - The Planning Director respectfully requests the reallocation of $120,560.00 to Judgement/Settlements (10052730.59000) to cover attorney fees associated with the settlement funds approved during the regular meeting on December 3, 2024.
Highway - The Assistant County Engineer respectfully requests the allocation of $386,603.00 to the Federal Aid Exchange Fund - Bridge Projects (11853118.55902). In FY23, a remaining balance of $386,603.53 was available on the River Road Bridge project (HW21091000), which was closed at the end of FY23. During the Baldwin County Commission Regular Meeting on August 15, 2023, the FY24 County Transportation Plan was adopted, designating the Sherman Road Bridge project (HW24106) for FAEF financing. Inadvertently, the remaining funds from the River Road Bridge project were not transferred for use on this new project. Therefore, it is requested that the remaining funding of $386,603.00 be transferred from the Federal Aid Exchange Fund - Fund Balance (118.49000) for use on the Sherman Road Bridge project.
Previous Commission action/date:
09/17/2024, BCC Regular Meeting - Adoption of Fiscal Year 2025 Budget
FINANCIAL IMPACT
Total cost of recommendation: $2,244,899.00
Budget line item(s) to be used: See Resolution #2025-110 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 and Budget
Action required (list contact persons/addresses if documents are to be mailed or emailed): Administration staff to upload Resolution #2025-110 to BCAP and Budget Staff to create budget entry for Resolution #2025-110.
Additional instructions/notes: N/A