Meeting Type: BCC Regular Meeting
Meeting Date: 4/7/2026
Item Status: New
From: Beth Hodges, Budget Director; Dana Lambert, Accounting Manager; Brian Pierce, Coroner; Caleb Hacker, Parks and Recreational Director
Submitted by: Lynzie Clark, Senior Budget Accountant
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ITEM TITLE
Title
Resolution #2026-068 - Recognition of New Revenue and Reallocation of Funds
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STAFF RECOMMENDATION
Recommendation
Adopt Resolution #2026-068 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.
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BACKGROUND INFORMATION
Background: Highway staff requests recognition of new revenue totaling $603.20 from the sale of scrap metal. Additionally, they respectfully request that $603.20 be allocated to Area 100 - Personal Protection Equipment.
BCSO staff requests recognition of new revenue totaling $295.20 from the sale of scrap metal. Additionally, they respectfully request that $295.20 be allocated to BCSO - Supplies & Equipment.
The Accounting Manager respectfully requests the recognition of the $7,000,000.00 land donation for a 14-acre parcel near Morgantown Park to record it as a capital asset. During the November 5, 2024, Regular meeting, the Commission accepted land donated from ADCNR. Since then, the deed has been recorded, and the asset is ready for financial recognition.
The Coroner respectfully requests the transfer of $7,500.00 from Coroner - Personnel Protective Equipment to Coroner - Capital Furnishings and Equipment for the purchase of a replacement body lift that was not included in the FY 2026 budgeted Critical Requirements. However, this equipment is required for safe morgue operations and will replace and existing unit that is no longer serviceable. The purchase is operationally necessary to maintain safe handling procedures and ensure continued functionality within the morgue.
The Budget Director respectfully requests the reallocation of $125,000.00 from the General Fund Building - Repairs & Maintenance Building account to the General Fund Building - Capital Outlay Improvements account to fund the purchase and installation of a new boiler for the Bay Minette Courthouse. Funding is available from the remaining unutilized FY 2024 County Roof Repair/Maintenance project budget (BP24006).
The Budget Director respectfully requests the recognition of new revenue from BCSO in the amount of $1,123.73 to offset the additional cost associated with purchasing a new vehicle. At the time of the FY 2026 budget adoption, the estimated cost was $31,482.59. However, the final purchase amount was $32,606.32.
The Budget Director respectfully requests the reallocation of $1,582.00 from Commission Contingency - Contingency to Elections - Repairs & Maintenance Building to cover expenses related to improving the Stockton Civic Club in preparation for the upcoming election.
At the time of the FY 2026 budget adoption, a total of $2,400.00 and $1,800.00 were allocated for Travel and Training, respectively, for Fairhope Courthouse, Foley Courthouse, and Central Annex. However, the staff associated with these costs are now located in the Administration cost center. The Budget Director respectfully requests the reallocation of these costs to Administration - Travel and Training, respectively.
The Parks and Recreation Director respectfully request the transfer of $22,000.00 from Contract Services and $6,000.00 from Materials & Other Supplies to the Live Oak Landing Park Recreational project (PK26001). This funding will be used to purchase playground equipment in combination with the $30,000.00 Fly High Goose Foundation donation approved during the October 7, 2025, Regular meeting. Equipment will be purchased utilizing the OMNIA National Contract.
Previous Commission action/date:
10/07/2025, BCC Regular Meeting - Donation from Fly High Goose Foundation.
09/16/2025, BCC Regular Meeting - Adoption of FY 2026 Budget.
11/05/2024, BCC Regular Meeting - Alabama Department of Conservation and Natural Resources Transfer of Ownership of Parcel of Land Adjacent to Baldwin County’s Morgantown Park Public Access.
FINANCIAL IMPACT
Total cost of recommendation: $7,168,304.13
Budget line item(s) to be used: See Resolution #2026-068 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, Budget Staff, and Finance Staff
Action required (list contact persons/addresses if documents are to be mailed or emailed): Administration staff to upload Resolution #2026-068, Budget staff to create budget entry for Resolution #2026-068, and Finance staff to recognize capital asset.
Additional instructions/notes: N/A