HomeMy WebLinkAboutAgenda 01-20-2026; 8-g - Fiscal Year 2025-26 Budget Amendment #6 1
ORD-2026-001
ORANGE COUNTY
BOARD OF COMMISSIONERS
ACTION AGENDA ITEM ABSTRACT
Meeting Date: January 20, 2026
Action Agenda
Item No. 8-g
SUBJECT: Fiscal Year 2025-26 Budget Amendment #6
DEPARTMENT: County Manager's Office
ATTACHMENT(S): INFORMATION CONTACT:
Attachment 1. Year-to-Date Budget Kirk Vaughn, (919) 245-2153
Summary
PURPOSE: To approve budget, grant, and capital project ordinance amendments for Fiscal Year
2025-26.
Outside Agencies
1. Funds totaling $6,500 that were previously budgeted for the outside agency Charles
House's fourth quarterly payment in FY 2024-25 were not encumbered at the end of the
fiscal year and fell to fund balance. This budget amendment appropriates $6,500 in
General Fund fund balance and authorizes it to be spent in the General Fund to pay for
the Charles House FY 2024-25 fourth quarterly payment.
ALIGNMENT WITH STRATEGIC PLAN: This item supports:
• GUIDING PRINCIPLE — PARTNERSHIP AND COLLABORATION
We build meaningful relationships and connections that allow us to create holistic and
integrated systems of support for all.
Information Technologies
2. Information Technologies (IT) has requested that its IT Help Desk Administrator position,
which has recently become vacant due to a retirement, be increased from .70 FTE (full
time equivalent) to 1.0 FTE and reclassified as a Business Officer I position. This
reclassification and FTE increase will require an additional $15,927 in FY 2025-26 which
can be covered through normal salary attrition. In FY 2026-27, this personnel change will
add $30,559 to the base budget for this position. This amendment increases the FTE count
for that position from .70 FTE to 1.0 FTE, but does not add any additional budget authority
in FY 2025-26.
ALIGNMENT WITH STRATEGIC PLAN: This item supports:
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• 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.
County Manager— Arts Commission and Asset Management Services
3. The Arts Commission is creating a Ceramic Studio within the Eno Mill Art Space. This
includes additional plumbing and electrical work with a project cost of $20,000. The cost
of this work will be offset with revenue generated by classes and rental of the studio space.
This budget amendment appropriates $20,000 in expenses and recognizes revenue in the
following project ordinance within the County Capital Fund, outside of the General Fund.
Major Plumbing Repair($20,000) - Project# 10075
Revenues for this fund:
Current FY 2025-26 FY 2025-26
FY 2025-26 Amendment Revised
Alternative Financing $575,263 $0 $575,263
Transfer from General Fund $8,900 $0 $8,900
Program Revenues $0 $20,000 $20,000
Total Funding $584,163 $20,000 $604,163
Appropriated for this fund:
Current FY 2025-26 FY 2025-26
FY 2025-26 Amendment Revised
Project Expenditures $584,163 $20,000 $604,163
Total Costs $584,163 $20,000 $604,163
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.)
Housing
4. Longtime Homeowners Assistance — After reviewing applications for the Longtime
Homeowners Assistance program, it was determined that to provide the appropriate funds
for eligible applicants, an additional $18,720 was needed to maintain the 25% tax relief
threshold. This additional funding is less than the amount estimated at the December 9,
2025 Board Business meeting, as a higher percentage of applicants were above the
income limits to receive tax relief. This budget amendment provides for the allocation of
$18,720 from the Social Justice Reserve Fund to support this program. The Social Justice
Reserve Fund will retain $57,280 in available funds for future needs.
ALIGNMENT WITH STRATEGIC PLAN: This item supports:
• GOAL 3: HOUSING FOR ALL
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OBJECTIVE 2. Address need and any policy barriers to increase access to emergency
shelter beds and other low-barrier housing including eviction diversion.
Finance & Administrative Services
5. With Agenda Item 4-a on this January 20, 2026 meeting agenda, the Finance &
Administrative Services Department is presenting the County's Annual Comprehensive
Financial Report for FYE 6/30/2025. The audit firm, Mauldin and Jenkins, incurred $15,000
in additional expenses due to the requirements of the Uniform Guidance and State Single
Audit Implementation Act and major program selection for FY 2025. This amendment
appropriates $15,000 from General Fund fund balance to cover this additional expenditure.
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: Approval of Budget Amendment #6 will increase the budget authorization
of the General Fund by $21,500 and the County Capital Fund by $20,000.
RECOMMENDATION(S): The Manager recommends the Board approve the budget, grant, and
capital project ordinance amendments for Fiscal Year 2025-26.
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Year-To-Date Budget Summary
Fiscal Year 2025-26
Fund Budget Summary General Fund County
Capital
Original Budget Revenue $298,315,586 $36,635,068
Interfund Transfer Revenue $665,729 $1,400,000
Fund Balance Appropiation $7,056,130 $0
Total Original Budget $306,037,445 $38,035,068
Additional Revenue Received Through
Budget Amendment #6 (January 20th)
Grant Funds $817,350 $1,222,368
Non Grant Funds $174,988 -$4,500
Additional Interfund Transfer Revenue $129,261 $290,954
Additional Fund Balance Appropriation -$54,611
Total Amended Budget $307,104,433 $39,543,890
Dollar Change in 2025-26 Approved Budget $1,066,988 $1,508,822
Change in 2025-26 Approved Budget 0.35% 3.97%