HomeMy WebLinkAboutAgenda 09-04-2025; 8-e - Fiscal Year 2025-26 Budget Amendment #2 & Fiscal Year 2024-25 Budget Amendment #12 1
ORD-2025-026
ORD-2025-027
ORANGE COUNTY
BOARD OF COMMISSIONERS
ACTION AGENDA ITEM ABSTRACT
Meeting Date: September 4, 2025
Action Agenda
Item No. 8-e
SUBJECT: Fiscal Year 2025-26 Budget Amendment #2 & Fiscal Year 2024-25 Budget
Amendment #12
DEPARTMENT: County Manager's Office
ATTACHMENT(S): INFORMATION CONTACT:
Attachment 1. Year-to-Date Budget Kirk Vaughn, (919) 245-2153
Summary FY 2025-26
Attachment 2. Year-to-Date Budget
Summary FY 2024-25
PURPOSE: To approve budget, grant, and capital project ordinance amendments for Fiscal Year
2025-26 and FY 2024-25.
BACKGROUND:
Note: The term "Deferred Revenues" used in several of the items listed below are also known as
unearned revenue or prepayments and refers to revenue received in FY 2024-25 in advance of
FY 2025-26. Deferred revenue is reserved and accounted for on the County's balance sheet as
a liability to avoid expenditure in FY 2024-25. At the start of FY 2025-26, the deferred revenue is
then recognized on the income statement as revenue.
Fiscal Year 2025-26 Budget Amendment #2 (ORD-2025-026)
Criminal Justice Resource Department
1. The Criminal Justice Resource Department has received an increase in Drug Treatment
Court Grant Award funding from the ABC Board for FY 2025-26 from $33,500 to $34,500.
This amendment authorizes the increase in the Multi-year Grant Fund.
Drug Treatment Court($1,000) - Project 71377
Revenues for this project:
FY 2025-26 FY 2025-26 FY 2025-26
Current Amendment Revised
Grant Revenue $106,330 $1,000 $107,330
Total Project Funding $106,330 $1,000 $107,330
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Appropriated for this project:
FY 2025-26 FY 2025-26 FY 2025-26
Current Amendment Revised
Project Expenditures $106,330 $1,000 $107,330
Total Costs $106,330 $1,000 $107,330
2. The Criminal Justice Resource Department (CJRD) has received a $16,400 increase in
annual funding from the ABC Board. These funds will be used to assist the County in
maintaining two (2) positions related to the CJRD's Local Reentry Council where the
Local Reentry Council grant provided by the NC Department of Adult Corrections has
remained flat over past eight (8) years. This amendment authorizes the increase in the
General Fund.
3. The Criminal Justice Resource Department is proposing to use $9,750 in donated funds
from the Orange County Justice Project to cover court-involved client needs such as
transportation, jail commissary allowances, and Local Reentry Council client need
expenses such as emergency, short-term housing for individuals in reentry after
incarceration. These donated funds are from the Community Giving Fund. This budget
amendment provides for the receipt and use of these funds within the General Fund,
consistent with the intent of the donations.
4. The Criminal Justice Resource Department has $1,350 in deferred revenue related to
donations received from the Orange County Bail Bonds Justice Project in FY 2024-25 to
assist with client transportation and other client needs. This budget amendment provides
for the re-budgeting of this remaining amount from FY 2024-25 for use in FY 2025-26 in
the General Fund.
5. The Criminal Justice Resource Department has received additional funds for the FY
2025-26 Local Reentry Council grant contract from the North Carolina Department of
Adult Corrections in the amount of$19,177 to directly assist clients with transportation to
and from substance use treatment, recovery services, and other related support
activities. Funds are not eligible to cover positions in Grant. These funds are to be
expended by December 2026. This amendment authorizes the increase in the Multi-year
Grant Fund.
Local Reentry Council Grant($19,177) - Project# 71375
Revenues for this project:
Current FY 2025-26 FY 2025-26
FY 2025-26 Amendment Revised
Grant Revenue $1,315,000 $19,177 $1,334,177
Total Project Funding $1,315,000 $19,177 $1,334,177
Appropriated for this project:
Current FY 2025-26 FY 2025-26
FY 2025-26 Amendment Revised
Project Expenditures $1,315,000 $19,177 $1,334,177
Total Costs $1,315,000 $19,177 $1,334,177
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ALIGNMENT WITH STRATEGIC PLAN: This item supports:
• GOAL 2: HEALTHY COMMUNITY
OBJECTIVE 1. Improve harm reduction, prevention, and support services for adults
and children experiencing behavioral health issues, substance use disorder, and
intellectual or developmental disability.
OBJECTIVE 4. Reduce impacts and barriers forjustice-involved children and adults
through deflection, diversion, therapeutic interventions, and re-entry support,
including housing.
Housing
6. Continuum of Care — Supportive Service Only Coordinated Entry - The Orange
County Supportive Service Only: Coordinated Entry program was awarded $202,225 in
the FY24 Continuum of Care (CoC) competition. The performance period for this grant
award is October 1, 2025 — September 30, 2026. The program is administered in the
Orange County Housing Department with assistance and oversight from the Orange
County Partnership to End Homelessness. This program provides assessment,
information, and referrals to people who are currently experiencing or at imminent risk of
homelessness in Orange County. Staff facilitate permanent housing referrals via
Coordinated Entry in accordance with the CoC's prioritization. These funds are
authorized in the Community Development Fund, outside the General Fund, and amend
the following project ordinance:
Supportive Services Only: Continuum of Care Grant($202,225) - Project#47475
Revenues for this project:
Current FY 2025-26 FY 2025-26
FY 2025-26 Amendment Revised
Continuum of Care Grant Funds $817,878 $202,225 $1,020,103
Total Project Funding $817,878 $202,225 $1,020,103
Appropriated for this project:
Current FY 2025-26 FY 2025-26
FY 2025-26 Amendment Revised
Grant Expenditures $817,878 $202,225 $1,020,103
Total Costs $817,878 $202,225 $1,020,103
7. The Housing Department has received $1,000 in donations from the Street Medicine
Pop-Up Event held in July 2025. In support of unsheltered residents, Orange County and
its community partners hosted a special pop-up event where individuals could connect
with resources and get support, including medical services, behavioral health resources,
dental care, pet care, help with housing intakes and benefits and more. The budget
amendment provides for receipt and use of these funds consistent with the intent of the
donation in the General Fund.
8. The Health Department has collected $4,770 in revenue from the Health Equity Fee
outside of the General Fund. The revenue collected from this fee is to be used for Urgent
Repair Costs in the Housing Department. This budget amendment provides for the
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receipt of these funds in the Multi-Year Grant Fund outside the General Fund, and creates
the following project ordinance:
Health Equity Fee ($4,770) - Project# 71128
Revenues for this project:
Current FY 2025-26 FY 2025-26
FY 2025-26 Amendment Revised
Fee Revenue $0 $4,770 $4,770
Total Project Funding $0 $4,770 $4,770
Appropriated for this project:
Current FY 2025-26 FY 2025-26
FY 2025-26 Amendment Revised
Project Expenditures $0 $4,770 $4,770
Total Costs $0 $4,770 $4,770
ALIGNMENT WITH STRATEGIC PLAN: This item supports:
• GOAL 3: HOUSING FOR ALL
OBJECTIVE 1. Allocate predictable funding sources to contribute or support adding
to affordable housing stock.
OBJECTIVE 3. Invest in permanent supportive housing.
Health
9. The Health Department received $28,678 related to the Community Care of North
Carolina (CCNC) Innovation Grant. The purpose of this grant is to assist practices in
identifying and executing plans that support CCNC's charitable mission to build and
support enhanced community-based health care delivery systems to improve the health
and quality of life for all North Carolinians. This budget amendment provides for the
receipt of $28,678 of these grant funds in the General Fund.
10.The Health Department received $58,460 related to the AA117 Public Heath
Infrastructure Grant. This is a federal pass-through grant to support foundational
capabilities for local health departments through workforce investment including hiring,
retaining and training. A portion of this funding may be used to contract with North
Carolina Alliance of Public Health Agencies to supply the Health Department with nursing
positions. The remaining portion will be used to cover training and supply costs to fund
innovative projects in the Health Department. This budget amendment provides for the
receipt of $58,460 of these grant funds in the General Fund.
11.The Health Department received $104,399 from the University of North Carolina at
Chapel Hill for the Thriving Hearts Grant. This funding is to partner with the University on
a research project to implement a multi-level intervention program that reduces
hypertensive disorders of pregnancy (HDP) which is a major contributor to pregnancy-
related morbidity and mortality. This will be a multi-year project. This funding is for year
two (April 2025 - March 2026). The funding will be used to offset a portion of the salaries
for two (2) existing staff assigned to this project. The operating expenses will be used for
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supplies, travel, and stipends paid to members of an advisory group. This amendment
increases the following grant ordinance in the Multi-Year Grant Fund by $104,399.
Thriving Hearts Grant($104,399) - Project# 71480
Revenues for this project:
Current FY 2025-26 FY 2025-26
FY 2025-26 Amendment Revised
Grant Funding $82,886 $104,399 $187,285
Total Project Funding $82,886 $104,399 $187,285
Appropriated for this project:
Current FY 2025-26 FY 2025-26
FY 2025-26 Amendment Revised
Project Expenditures $82,886 $104,399 $187,285
Total Costs $82,886 $104,399 $187,285
12.The Health Department received $4,342 in additional funding from the National
Environmental Health Association (NEHA) U.S. Food and Drug Administration (FDA)
Retail Flexible Funding Model. This funding will be used towards assisting the
Environmental Health Food & Lodging section in completing its strategic plan and
continue working on the Retail Program Standards 4 and 7 as well as identifying gaps in
the program for improvement and future funding. It will also be used towards sending
staff to an approved NEHA approved course to enhance skills. This amendment
increases the following grant ordinance in the Multi-Year Grant Fund by $4,342.
NEHA FDA Grant($4,342) - Project# 71479
Revenues for this project:
Current FY 2025-26 FY 2025-26
FY 2025-26 Amendment Revised
Grant Revenue $24,458 $4,342 $28,800
Total Project Funding $24,458 $4,342 $28,800
Appropriated for this project:
Current FY 2025-26 FY 2025-26
FY 2025-26 Amendment Revised
Project Expenditures $24,458 $4,342 $28,800
Total Costs $24,458 $4,342 $28,800
13.The Health Department received $83,448 in additional funding from the state for the
Communicable Disease Pandemic Recovery project. This funding will help support the
Health Department to return (or exceed) pre-pandemic service delivery for all
communicable diseases, including COVID-19. These funds will be used to expand
communicable disease surveillance, detection, control, and prevention activities to
address COVID-19 and other communicable disease-related challenges impacted by the
COVID-19 pandemic. This budget amendment provides for the receipt of $83,448 of
these grant funds in the General Fund.
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ALIGNMENT WITH STRATEGIC PLAN: This item supports:
• GOAL 2: HEALTHY COMMUNITY
OBJECTIVE 2. Expand access to quality, affordable healthcare services. (e.g.,
Crisis Diversion facility, Medicaid expansion, crisis response, healthy living
campaign).
OBJECTIVE 3. Provide social safety net programming and the resources needed
for our most vulnerable community members (e.g., veterans, unhoused people,
foster children, older adults, etc.).
OBJECTIVE 7. Invest in services and programs that improve the health and quality
of life of the community (e.g., recreation and public open spaces, arts, etc.)
Opioid Settlement Fund
14.Transition Support Network (Renamed Wounded Warriors) did not supply reporting or
expenses for the $20,000 award allocated to it in FY 2024. This amendment moves
$20,000 of unused Opioid funds back to the Unallocated account in the Opioid Settlement
Fund, providing a total unallocated balance of $2,309,224.
Opioid Settlement Fund($20,000) - Fund#27
Appropriated for this project:
Current FY 2025-26 FY 2025-26
FY 2025-26 Amendment Revised
Lantern Project $539,714 $0 $539,714
Freedom House $322,485 $0 $322,485
NC FIT $218,224 $0 $218,224
County Vending Machines $93,000 $0 $93,000
SHAC Syringe Exchange Program $101,800 $0 $101,800
Reintegration Support Network $40,000 $0 $40,000
Post-Overdose Response Team $582,370 $0 $582,370
Grow Your World $20,000 $0 $20,000
Harm Reduction Coordinator $218,886 $0 $218,886
CJRD Clinical Coordinator $108,191 $0 $108,191
Piedmont Health $50,400 $0 $50,400
EI Futuro $50,000 $0 $50,000
Transition Support and Recovery $20,000 ($20,000) $0
Unallocated $2,289,224 $20,000 $2,309,224
Total Costs $4,654,294 $0 $4,654,294
ALIGNMENT WITH STRATEGIC PLAN: This item supports:
• GOAL 2: HEALTHY COMMUNITY
OBJECTIVE 1. Improve harm reduction, prevention, and support services for adults
and children experiencing behavioral health issues, substance use disorder, and
intellectual or developmental disability.
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Visitors Bureau
15.The North Carolina Department of Natural and Cultural Resources (NCDNCR) is leading
the statewide effort to plan for the commemoration of America' s 250th anniversary, with
a goal of energizing and promoting robust, comprehensive, and inclusive programs
across the entire state. These programs will commemorate the 250th with wide-ranging
activities across a multi-year commemoration that began in 2024, with a focus on 2026.
Additional events will continue through 2033. This amendment recognizes $5,976 in
funds that were not spent in FY 2025 to be reauthorized in FY 2026 in the Visitors Bureau
Fund.
ALIGNMENT WITH STRATEGIC PLAN: This item supports:
• GOAL 2: DIVERSE AND VIBRANT ECONOMY
OBJECTIVE 1. Provide family-oriented and inclusive programming or other cultural
events for residents and visitors.
Environment, Agriculture, Parks & Recreation (DEAPR)
16.DEAPR has requested a $35,801 increase to the NC Forest Service County contribution
due to an increase in costs that was not included in its initial FY 2026 budget request.
The requested increase would help cover an increase in personnel costs as well as a
replacement Initial Attack vehicle. The vehicle being replaced is used to respond to
wildfires in remote, off-road locations and is essential to the Forest Service's firefighting
capabilities. This amendment appropriates $35,801 of Fund Balance in the General Fund
to cover the full cost of the request.
17.The Department of Environment, Agriculture, Parks and Recreation has received $6,000
in donations for the Little River Regional Park and Natural Area, a Durham/Orange
County Partnership, from the annual Trail Run. This donation from the Trail Heads
organization will be utilized for park projects and equipment. This amendment recognizes
these donations and appropriates the additional funding in the following grant project
ordinance, outside of the General Fund:
Little River Park ($6,000) - Project# 20012
Revenues for this project:
Current FY 2025-26 FY 2025-26
FY 2025-26 Amendment Revised
Donations Revenue $69,936 $6,000 $75,936
Total Project Funding $69,936 $6,000 $75,936
Appropriated for this project:
Current FY 2025-26 FY 2025-26
FY 2025-26 Amendment Revised
Project Expenditures $69,936 $6,000 $75,936
Total Costs $69,936 $6,000 $75,936
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ALIGNMENT WITH STRATEGIC PLAN: This item supports:
• GOAL 2: ENVIRONMENTAL PROTECTION AND CLIMATE ACTION
OBJECTIVE 2. Invest in our infrastructure to reduce the environmental impact of
the County fleet/facilities and improve safety.
OBJECTIVE 7. Conserve and protect high priority open space, including Natural
Heritage sites, nature preserves, watershed riparian buffers, and prime/threatened
farmland.
Animal Services
18.Animal Services is proposing to utilize $11,527 of donated funds from various Go Fund
Me campaigns to assist with facility improvements, veterinary services and equipment
purchase. The campaigns include: "Play Yard" which will assist with the cost of
constructing an additional, larger play yard for shelter dogs; SnapPea funds will help
cover costs associated with treatments that cannot be provided in-house and essential
veterinary services by external clinics; and "Anesthesia Monitoring" which cover the cost
to purchase an additional monitoring device. This budget amendment provides for the
receipt and use of these funds consistent with the intent of the donations.
19.Orange County Animal Services has received notification of a grant in the amount of
$25,000 awarded from Petco Love. These funds will assist in supporting programs
designed to reduce shelter intake and keep pets in their homes. This budget amendment
provides for receipt of these funds consistent with the intent of the donations. These funds
will be budgeted in the multi-year fund outside of the General Fund.
Petco Love (Community Programs) Grant ($25,000) - Project# 71386
Revenues for this project:
Current FY 2025-26 FY 2025-26
FY 2025-26 Amendment Revised
Grant Funding $0 $25,000 $25,000
Total Project Funding $0 $25,000 $25,000
Appropriated for this project:
Current FY 2025-26 FY 2025-26
FY 2025-26 Amendment Revised
Expenditures $0 $25,000 $25,000
Total Costs $0 $25,000 $25,000
ALIGNMENT WITH STRATEGIC PLAN: This item supports:
• GOAL 2: HEALTHY COMMUNITY
OBJECTIVE 7. Invest in services and programs that improve the health and quality
of life of the community.
Civil Rights & Civic Life
20. Civil Rights and Civic Life has deferred revenue for the following programs:
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• NC Department of Military and Veteran Services Grant — As of June 30, 2025,
the department has $2,273 in deferred grant revenue, for use in FY 2025-26,
remaining in the General Fund.
ALIGNMENT WITH STRATEGIC PLAN: This item supports:
• GOAL 2: HEALTHY COMMUNITY
OBJECTIVE 4. Provide social safety net programming and the resources needed
for our most vulnerable community members.
Department of Social Services
21.The Department of Social Services has received $100,000 from the Town of Chapel Hill.
These funds will be used to provide emergency housing for low-to-moderate income
households residing in Chapel Hill who have been displaced from their residence due to
the impact of Tropical Storm Chantal. The budget amendment provides for receipt and
use of these funds consistent with the intent of the contribution from the Town of Chapel
Hill.
22.The Department of Social Services has received $73,632 from the State Adoption
Promotion Program Fund. These funds will be used to enhance agency adoption
services. This amendment authorizes the revenue and expenditures in the DSS Client
Fund outside of the General Fund.
23.The Department of Social Services (DSS) has received $13,888 in donations for the
annual Toy Chest Drive. These funds will be appropriated outside of the General Fund in
the DSS Client Fund. The budget amendment provides for receipt and use of these funds
consistent with the intent of the donation.
24.The conversion of time-limited positions to full-time permanent status for one Social
Services Assistant (#1222) and two Human Services Specialist 1 (#1341 and #1366) roles
was intended as part of the budget process; however, it was excluded. There is no
financial impact, as these positions are fully funded.
ALIGNMENT WITH STRATEGIC PLAN: This item supports:
• GOAL 2: HEALTHY COMMUNITY
OBJECTIVE 3. Provide social safety net programming and the resources needed
for our most vulnerable community members.
Department on Aging
25.As of June 30, 2025, the Department on Aging has $6,756 in deferred revenue for use in
FY 2025-26 remaining in the General Fund, related to the Mobility Management Grant.
This budget amendment provides for the receipt of these deferred revenues for use in
FY 2025-26.
26.The Master Aging Plan Multi-year Grant project has received the following:
• A $9,000 Innovation Grant from the I'm Still Here Foundation, Inc. to R Place to fuel
change, spark ideas, and open new doors for those living with dementia and their
care partners. The grant is to support the launch of an incubation site with a minimum
of six (6) participants and fourteen (14) volunteers with the expectation for growth to
prove what's possible when efforts prioritize engagement, dignity, and creativity in
dementia and Alzheimer's care.
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• A total of $12,841 in general donations and Handy Helper & R Place participant
contributions within The Master Aging Plan (MAP) project. These funds support MAP
initiatives including costs associated with the Handy Helpers Program such as
constructing ramps and home modifications for the eligible County residents.
Based on these additional revenues, and the planned receipt of the annual Carol Woods
charitable gift, the estimated balance in the MAP project is $743,628. This budget
amendment provides for the receipt of these funds in the Multi-year Grant Fund, outside
of the General Fund, and amends the following Project Ordinance:
Master Aging Plan - ($21,841) - Project# 71099
Revenues for this project:
Current FY 2025-26 FY 2025-26
FY 2025-26 Amendment Revised
Donations $1,283,667 $12,841 $1,296,508
Grant Funding $0 $9,000 $9,000
Total Project Funding $1,283,667 $21,841 $1,305,508
Appropriated for this project:
Current FY 2025-26 FY 2025-26
FY 2025-26 Amendment Revised
Master Aging Plan Expenditures $1,283,667 $21,841 $1,305,508
Total Costs $1,283,667 $21,841 $1,305,508
ALIGNMENT WITH STRATEGIC PLAN: This item supports:
• GOAL 2: HEALTHY COMMUNITY
OBJECTIVE 7. Invest in services and programs that improve the health and quality of
life of the community (e.g., recreation and public open spaces, arts, etc.)
Community Giving Fund
27.The County has received $83,662 in Community Giving Donations for Chantal recovery.
The funds are intended to be used to flexibly provide long-term recovery assistance
needs of individuals and families once all other grant and governmental funds have been
utilized. These funds will be jointly administered by County and the three municipalities
with the County acting as fiscal agent. This amendment allocates the current balance of
$83,662 in the General Fund.
ALIGNMENT WITH STRATEGIC PLAN: This item supports:
• GOAL 2: HEALTHY COMMUNITY
OBJECTIVE 3. Provide social safety net programming and the resources needed
for our most vulnerable community members.
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School Capital Fund
28.Chapel Hill-Carrboro City Schools requested a reallocation of its Other Capital Uses
project codes to simplify allocations of Recurring Capital. Historically, the school districts
were provided pay-go funds for minor repairs and replacements from the County in one
project code named Recurring Capital. During the FY 2025-26 Budget process, those
pay-go funds were allocated between Recurring Capital, Rental Spaces and Technology,
based on the district's request. The district has subsequently requested that the funds be
reverted back to being allocated in a single project code for ease of reporting and
reconciling ledgers. This moves $553,000 from the Rental Space and $1,073,120 in
Technology Plan to Recurring Capital. This amends the following project ordinances in
the School Capital Fund outside of the General Fund:
CHCCS - Rental Space (-$553,000) - Project# 54019
Revenues for this project:
Current FY 2025-26 FY 2025-26
FY 2025-26 Amendment Revised
Transfer from General Fund $2,470,000 ($553,000) $1,917,000
Total Project Funding $2,470,000 ($553,000) $1,917,000
Appropriated for this project:
Current FY 2025-26 FY 2025-26
FY 2025-26 Amendment Revised
Project Expenditures $2,470,000 ($500,000) $1,970,000
Total Costs $2,470,000 ($500,000) $1,970,000
CHCCS - Technology(-$1,073,120) - Project# 54013
Revenues for this project:
Current FY 2025-26 FY 2025-26
FY 2025-26 Amendment Revised
Alternative Financing $7,336,076 $7,336,076
Transfer from General Fund $12,794,224 ($1,073,120) $11,721,104
2/3rds Net Debt Bonds $1,862,121 $1,862,121
Transfer from Article 46 $6,196,596 $6,196,596
Total Project Funding $28,189,017 ($1,073,120) $27,115,897
Appropriated for this project:
Current FY 2025-26 FY 2025-26
FY 2025-26 Amendment Revised
Project Expenditures $28,189,017 ($1,073,120) $27,115,897
Total Costs $28,189,017 ($1,073,120) $27,115,897
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CHCCS - Recurring Capital($1,573,120) - Project# 54010
Revenues for this project:
Current FY 2025-26 FY 2025-26
FY 2025-26 Amendment Revised
Alternative Financing $10,047,840 $10,047,840
Transfer from General Fund $2,681,570 $1,573,120 $4,254,690
Total Project Funding $12,729,410 $1,573,120 $14,302,530
Appropriated for this project:
Current FY 2025-26 FY 2025-26
FY 2025-26 Amendment Revised
Project Expenditures $12,729,410 $1,573,120 $14,302,530
Total Costs $12,729,410 $1,573,120 $14,302,530
ALIGNMENT WITH STRATEGIC PLAN: This item supports:
• GOAL 5: PUBLIC EDUCATION/LEARNING COMMUNITY
OBJECTIVE 5. Invest in and implement a plan that supports schools operational
and facility funding needs.
Planning & Inspections
29.Communications Towers Trust Fund — The Communications Towers Trust Fund
accounts for application fees paid to the County by telecommunication companies, with
these fees being used to pay costs associated with determining tower location and
construction. This budget amendment appropriates $6,000 in revenue received to pay
consultant costs for reviewing telecommunication applications. The consultant fee is paid
only after the project is closed out, in compliance with the County's Unified Development
Ordinance. A total of $3,000 will be appropriated from Fund Balance and $3,000 from
additional revenue received this year. This budget amendment provides for the receipt of
these funds in the Communications Towers Trust Fund, outside of the General Fund.
ALIGNMENT WITH STRATEGIC PLAN: This item supports:
• MISSION STATEMENT — Orange County is a visionary leader in providing
governmental services valued by our community, beyond those required by law, in
an equitable, sustainable, innovative and efficient way.
Tax Administration
30. The Tax Administration Department will contract with Tanner Valuation Group to perform
a post-revaluation review of the 2025 revaluation. This contract will include reviewing
neighborhoods for accuracy of values and recommend changes; visiting properties under
appeal to provide recommendations in preparing for the Board of Equalization and
Review; reviewing flood affected properties to recommend value adjustments; and assist
county staff in identifying properties and neighborhoods that may be subject to vertical
inequity. This contract will not exceed $68,000 and will be funded through an
appropriation of fund balance in the General Fund.
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ALIGNMENT WITH STRATEGIC PLAN: This item supports:
• MISSION STATEMENT — Orange County is a visionary leader in providing
governmental services valued by our community, beyond those required by law, in
an equitable, sustainable, innovative and efficient way.
Fiscal Year 2024-25 Budget Amendment #12 (ORD-2025-027)
FY 2024-25 — GASB Technical Amendment
1. In Fiscal Year 2024-25 Budget Amendment #11 approved by the Board at the June 17,
2025 Business meeting, the County set up a Governmental Accounting Standards Board
(GASB)-Non-Cash Fund to comply with the budgetary impact on the long term lease and
subscription liability and set a budget of $10,000,000 in that fund. After consultation, the
County's auditors advised to instead budget those non-cash expenditures in the General
Fund, rather than a separate fund. As such, this technical amendment increases the
Budget of the General Fund in FY 2024-25 by $10,000,000 and decreases the GASB fund
by the same amount.
ALIGNMENT WITH STRATEGIC PLAN: This item supports:
• MISSION STATEMENT — Orange County is a visionary leader in providing
governmental services valued by our community, beyond those required by law, in
an equitable, sustainable, innovative and efficient way.
FINANCIAL IMPACT: The budget, grant, and capital ordinance amendments increases the
authorization in the General Fund in FY 2025-26 by $507,105, the Multi-Year Grant Fund by
$186,529, the Community Development Fund by $202,225, the Visitors Bureau Fund by $5,975,
the DSS Client Fund by $87,520 and the Communication Towers Trust Fund by $6,000. The
amendments also increase the authorization of the General Fund by $10,000,000 and decrease
the GASB Fund Non-Cash Fund by $10,000,000 in FY 2024-25.
RECOMMENDATION(S): The Manager recommends the Board approve the budget, grant, and
capital project ordinance amendments for Fiscal Year 2025-26 and Fiscal Year 2024-25.
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Year-To-Date Budget Summary
Fiscal Year 2025-26
Community Visitors DSS Client Communications
Fund Budget Summary General Fund Grants Development Bureau Towers Trust
Fund Fund Fund Fund Fund
Original Budget Revenue $298,315,586 $283,500 $1,066,592 $2,838,666 $0 $0
Interfund Transfer Revenue $665,729 $0 $0 $0 $0 $0
Fund Balance Appropiation $7,056,130 $0 $513,671 $482,444 $0 $0
Total Original Budget $306,037,445 $283,500 $1,580,263 $3,321,110 $0 $0
Additional Revenue Received Through
Budget Amendment #2 (Sept 4th)
Grant Funds $279,615 $162,918 $202,225 $5,976 $73,632
Non Grant Funds $123,689 $23,611 $13,888 $3,000
Additional Interfund Transfer Revenue
Additional Fund Balance Appropriation $103,801 $3,000
Total Amended Budget $306,544,550 $470,029 $1,782,488 $3,327,086 $87,520 $6,000
Dollar Change in 2024-25 Approved Budget $507,105 $186,529 $202,225 $5,976 $87,520 $6,000
% Change in 2024-25 Approved Budget 1 0.17%1 65.80%1 12.80%1 0.18%1 100.00% 100.00%
15
Year-To-Date Budget Summary
Fiscal Year 2024-25
Fund Budget Summary General Fund GASB Non-
Cash Fund
Original Budget Revenue $286,304,076
Interfund Transfer Revenue $1,006,039
Fund Balance Appropiation $7,100,000
Total Original Budget $294,410,115 $0
Additional Revenue Received Through
Budget Amendment#12 (Sept 4th)
Grant Funds $797,276
Non Grant Funds $10,669,923 $0
Additional Interfund Transfer Revenue $143,779
Additional Fund Balance Appropriation $2,391,237
Total Amended Budget $308,412,330 $0
Dollar Change in 2024-25 Approved Budget $14,002,215 $0
Change in 2024-25 Approved Budget 4.76%1 100.00%