HomeMy WebLinkAboutORD-2026-001-Fiscal Year 2025-26 Budget Amendment #6 i
oxD-202 & 001 ; g ; 00100
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 :
• 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 $201000 $604J 63
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 :
0 GOAL 3 : HOUSING FOR ALL
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 $ 201000 .
RECOMMENDATION ( S ) : The Manager recommends the Board approve the budget , grant , and
capital project ordinance amendments for Fiscal Year 2025 -26 .