Meeting Type: BCC Regular Meeting
Meeting Date: 6/3/2025
Item Status: New
From: Beth Hodges, Budget Director
Submitted by: Lynzie Clark, Senior Budget Accountant
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ITEM TITLE
Title
Resolution #2025-139 - Amending FY 2025 Budget
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STAFF RECOMMENDATION
Recommendation
Adopt Resolution #2025-139 amending Fiscal Year 2025 Budget (Resolution #2024-159 and Resolution #2024-158, adopted on September 17, 2024) in order to establish the budget for acceptance of three (3) transit vehicles and reallocate funds from various accounts.
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BACKGROUND INFORMATION
Background:
BRATS - During the February 4, 2025, Regular Meeting, the Commission adopted Resolution #2025-072 approving the acceptance of three (3) vehicles from the Escambia County Board of County Commissioners. Budget Resolution #2025-139 is necessary to provide clarification and accountability of transactions needed to facilitate the acceptance of said vehicles for accounting and budget purposes.
Library Services - During the February 18, 2025, Regular Meeting, the Commission approved Resolution #2025-081, which authorized the reallocation of $16,400.00 from Contract Services (10057100.51500) to Capital Outlay - Motor Vehicles (10057100.55500) to cover costs associated with the transfer of two (2) vehicles from the Highway Department to Library Services. After reviewing the capital asset list, it was determined that the $16,400.00 should be reallocated to Transfer of Asset Cost (10057100.54980) instead of Capital Outlay - Motor Vehicles (10057100.55500) to avoid duplication of asset cost.
Parks - During the adoption of the FY 2025 Budget, $60,000.00 was allocated to Capital Outlay - Motor Vehicles (14457200.55500) for the transfer of one (1) motor vehicle from the Highway Department. The current fair market value of this motor vehicle is $40,000.00, as indicated on item CE14. Since this capital asset has already been added to the capital asset list, the Parks Department Horticulturist requests that $40,000.00 be reallocated from Capital Outlay - Motor Vehicles (14457200.55500) to Transfer of Asset Cost (10057100.54980) to prevent duplication of asset cost.
Planning & Zoning - During the FY25 budget adoption, a total of $11,000.00 was allocated to Capital Outlay - Motor Vehicles (10057230.55500) for the transfer of two (2) vehicles from the Highway Department. However, the current fair market value has been appraised at $22,000.00, as indicated on item CE14, which exceeds the original budget allocation by $11,000.00. The Planning and Zoning Director respectfully requests that $11,000.00 of the approximately $31,000.00 unused funds, derived from the purchase of Planning and Zoning’s new budgeted vehicles, be utilized to cover this shortfall.
Upon review of the capital asset list, it has been determined that the $22,000.00 initially coded to Capital Outlay - Motor Vehicles (10057230.55500) should be reclassified to Transfer of Asset Cost (10057230.54980) to prevent duplication of asset cost.
Previous Commission action/date:
February 4, 2025, Regular Meeting - Authorized the BCC to accept the transfer of three (3) public transit vehicles from Escambia County Board of County Commissioners.
February 18, 2025, Regular Meeting - Authorized the reallocation of various funds.
FINANCIAL IMPACT
Total cost of recommendation: $493,671.00
Budget line item(s) to be used: See Resolution #2025-139 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): N/A
Additional instructions/notes: Administration staff to upload Resolution #2025-139 to BCAP. Budget staff to create budget entry for Resolution #2025-139.