Meeting Type: BCC Regular Meeting
Meeting Date: 2/19/2026
Item Status: New
From: Beth Hodges, Budget Director
Submitted by: Lynzie Clark, Senior Budget Accountant
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ITEM TITLE
Title
Resolution #2026-050 - Amending FY 2026 Budget - Recognizing New Revenue and Reallocating Funds
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STAFF RECOMMENDATION
Recommendation
Adopt Resolution #2026-050 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: Concerning Fiscal Year 2026 Ad Valorem Revenues related to the TIF District, Budget staff created a fund to separate incoming revenues from current warrant funding. Due to this, the budgeted $654,322.00 projected revenue will need to be transferred from Fund 201 - TIF D1 Warrant to Fund 130 - TIF Special Revenue Fund. Also, the related debt service budgeted transfer will be removed from Fund 305 - Debt Service TIF and placed into the newly created Fund 130 Fund Balance Reserves as no payment is scheduled for Fiscal Year 2026.
Highway staff request recognition of new revenue from the sale of scrap metal totaling $1,029.60. Additionally, they request that $556.00 be allocated to Area 300 Small Tools & Equipment and $473.60 to Traffic Operations Overtime.
The Budget Director respectfully requests the reallocation of $30,000.00 from Community Relations - Contract Services to General Fund Buildings - Projects to cover the cost of an office renovation project at the Foley Satellite Courthouse.
The Juvenile Detention Center Director respectfully requests the recognition of new revenue in the amount of $81,458.00 from the Baldwin County Board of Education. These funds represent remaining allocations provided by the State for use at the Juvenile Detention Center educational program to purchase educational materials, furniture, and electronic equipment.
The Budget Director respectfully requests that $15,000.00 be reallocated from Central Annex - Capital Outlay Improvements to Central Annex - Office Supplies and Equipment. This reallocation is necessary to purchase lobby chairs required for the completion of the Central Annex Office Renovation.
Previous Commission action/date: N/A
FINANCIAL IMPACT
Total cost of recommendation: $781,809.60
Budget line item(s) to be used: See Resolution #2026-050 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 #2026-050, and Budget staff to create budget entry for Resolution #2026-050.
Additional instructions/notes: N/A