Meeting Type: BCC Regular Meeting
Meeting Date: 10/20/2026
Item Status: Replacement
From: Beth Hodges, Budget Director
Submitted by: Lynzie Clark, Senior Budget Accountant
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ITEM TITLE
Title
*Resolution #2027-009 - Amending FY 2026 Budget
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STAFF RECOMMENDATION
Recommendation
Adopt Resolution #2027-009 amending the Fiscal Year 2026 Budget (Resolution #2025-170 and Resolution #2025-171, adopted September 16, 2025) in order to reallocate various funds.
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BACKGROUND INFORMATION
Background: Reason for replacement: To update account information.
BCSO Budget/Finance Director respectfully requests the reallocation of $246,720.20 from Miscellaneous Expenditures to Capital Outlay Reimbursed, to properly reclassify various charges that should be capitalized.
The Judge of Probate respectfully requests the reallocation of $31,235.50 from Miscellaneous Expenditures to Capital Outlay Reimbursed in order to reclassify the previous purchase of a 2026 Ford Escape and properly capitalize this expenditure.
The Budget Director respectfully requests the reallocation of $36,000.00 from various operational accounts within the County Commission cost center to County Commission - Salaries & Wages, and a reallocation of $5,282.00 from Commission Contingency - Contract Services to Commission Contingency - Contingency Reserves. These funds are intended to cover compensation adjustments for several Commissioners resulting from the updated median household income data provided by the Alabama Department of Workforce.
The Animal Shelter Manager respectfully requests the reallocation of $120,000.00 from unused Salaries and Wages to Contract Services in order to cover the charges associated with the use of temporary labor.
Previous Commission action/date: 09/16/2025 - Adoption of FY 2026 Budget.
FINANCIAL IMPACT
Total cost of recommendation: $439,237.70
Budget line item(s) to be used: See Resolution #2027-009 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: N/A
Action required (list contact persons/addresses if documents are to be mailed or emailed): Administration staff to upload Resolution and Budget staff to create budget entry.
Additional instructions/notes: N/A