HomeMy WebLinkAboutORD-2025-027-Fiscal Year 2025-26 Budget Amendment #2 & Fiscal Year 2024-25 Budget Amendment #12 1
oRD-2025 -026 g e
oRD-2025 -027 1 !
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
2
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 Multiyear
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 $ 193177 $ 1 , 334 , 177
Total Costs $ 1 , 315, 000 $ 19 , 177 $ 11334, 177
3
ALIGNMENT WITH STRATEGIC PLAN : This item supports :
• GOAL 21 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 for justice -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 $ 13020 , 103
Appropriated for this project :
Current FY 2025-26 FY 2025-26
FY 2025-26 Amendment Revised
Grant Expenditures $ 817 , 878 $202 , 225 $ 13020 , 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
4
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 32 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
I
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
I
I
5
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 , 3420
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 $ 243458 $4, 342 $ 282800
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 .
6
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 j
Lantern Project $ 5391714 $ 0 $ 539 , 714
i
Freedom House $ 322 , 485 $ 0 $ 322 , 485
i
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 j
t
Grow Your World $20 , 000 $0 $20 , 000
Harm Reduction Coordinator $ 218 , 886 $ 0 $218 , 886
i
CJRD Clinical Coordinator $ 108 , 191 $0 $ 108 , 191
Piedmont Health $ 50 , 400 $0 $ 50 , 400
El Futuro $ 50 , 000 $ 0 $ 50 , 000 i
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 .
i
3
3j
3
I
7
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 :
OWN
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 $ 69000 $ 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 $6 % 936 $ 6 , 000 $ 75 , 936
8
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
i
$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 E
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 $253000 $25 , 000 I
3
Total Project Funding $ 0 $25 , 000 $25, 000
l
I
Appropriated for this project :
Current FY 2025-26 FY 2025-26 1
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 :
9
• 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 low4o - 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 .
10
• 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 $ 11283 , 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 $ 19283 , 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 . ) I
i
Community Giving Fund
i
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 ,
a
a
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 .
E
i
11
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 202&26 FY 202&26
FY 2025-26 Amendment Revised
Transfer from General Fund $22470 , 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 $2 ,470 , 000 ($ 5003000) $ 13970 , 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 , 1962596
Total Project Funding $28 , 1891017 ($ 11073 , 120) $27 , 115, 897
Appropriated for this project :
Current FY 2025-26 FY 2025-26
FY 2025-26 Amendment Revised
Project Expenditures $283189 , 017 ($ 1 , 073 , 120 ) $27 , 115 , 897
Total Costs $283189 , 017 ($ 1 , 0733120) $27 , 115, 897
12
CHCCS - Recurring Capital ($ 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 , 2541690
Total Project Funding $ 12 , 72% 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, 72% 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 . 3
Planning & Inspections
I
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 . j
1
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 f
an equitable , sustainable , innovative and efficient way .
i
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 .
{
i
I
I
13
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 .
N O O O � p CD
O N to /}t to O 0 00 O O
c» cri
co � O
C 0 CD
L �}
LL
E 3
E O
O F-
U
0 t0i� t0!} m co
00 CD O
0) l0 ao N L O
to n
V G O ro
N rr -i ti O
U) um69 co -L
co
(.0 O d' p Lp l0 0
N lD V), q 00 00
y0Ln
, d C 00 N u1 O
th ti
N L - 00 tin M M to
m tip M M
6H 6R
.Fw N O rl N 00 Lr) o
tart in l�D CV)
N N 00
N
(C w � N oN N No
E E O oo iLn CLn � � ti u
E E N U. to LO �-
O d V�
Cj) co
N
O00 V-i O
Cm) t/� tt CD 04
O
n 00
N cr
mLB
�o Ln
(Cf O co M to 00 w
C m um N to d to
Q LD Ql rml
O LA r�l 0000 O O Ln o
00 r*4 rH
U) I� iM-I l0 LO 00 `
0 um
Fm c�-I l�0 lfl ti N O �r t� O
L R m (D O iNh tan tali O
CD
00
t�
Q� N th O O
6M9 6M9
O N
0 eo
r+ O 0) m OD
E
d Q. 'Q > m
m •� O m O
U) V (,J CL Q >
Q) C d N m a d Q O
al aJ C '� 'O cc a� C Ln CL
O v a) CL C O ( I— C E N Ln
m O C
c a co
t- C m Q O N
N L a d G O m N d'
_ N Q �0 0 MO N(IJO 1
bD a) O N N
I.L 'a ` U ~ E y L.L N C UL w C
c • -
c m O LL m C C U qD t
OIM
O `
mo •a C co
O ii Q m (.7 Z Q Q 0
I
1
i
6
Attachment 2 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% 100000%
S
E
t
I
f
(j
I
I
1
1
3
i