HomeMy WebLinkAboutAgenda 06-16-2026; 8-d - Fiscal Year 2025-26 Budget Amendment #12 1
ORD-2026-016
ORANGE COUNTY
BOARD OF COMMISSIONERS
ACTION AGENDA ITEM ABSTRACT
Meeting Date: June 16, 2026
Action Agenda
Item No. 8-d
SUBJECT: Fiscal Year 2025-26 Budget Amendment #12
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.
BACKGROUND:
Housing
1. After a review of the Community Development Fund, staff has reconciled the actual
contributions from the towns to the Orange County Partnership to End Homelessness to
the budgeted amounts. This reduces the appropriation in the Community Development
Fund, outside of the General Fund by $24,805 to account for this difference.
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.
Department on Aging
2. The Department on Aging is estimated to receive an additional $5,000 in revenue for
Community Based Services classes through June 2026. These additional funds will be
used to pay instructors and purchase supplies to support the Community Based Services
program. This budget amendment provides for the receipt and use of these funds within
the General Fund.
3. The Department on Aging has received $2,150 in additional revenue for the Operation Fan
Program in contributions from Dominion Resources, Duke Energy Carolinas, Duke Energy
Progress, and Valassis through the North Carolina Division of Aging and Adult Services
and made available to Area Agencies on Aging (AAA). These funds are to purchase fans
in support of a summer program intended to provide a more comfortable living environment
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and reduce heat related illnesses. This budget amendment provides for the receipt of these
donated funds in the following Department on Aging Grant Project Ordinance, outside of
the General Fund:
Operation Fan Grant($2,150) - Project# 71154
Revenues for this project:
Current FY 2025-26 FY 2025-26
FY 2025-26 Amendment Revised
Operation Fan Grant $9,822 $2,150 $11,972
Total Project Funding $9,822 $2,150 $11,972
Appropriated for this project:
Current FY 2025-26 FY 2025-26
FY 2025-26 Amendment Revised
Operation Fan Expenditures $9,822 $2,150 $11,972
Total Costs $9,822 $2,150 $11,972
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.)
• GOAL 6: DIVERSE AND VIBRANT ECONOMY
OBJECTIVE 1. Provide family-oriented and inclusive programming or other cultural
events for residents and visitors.
Southern Campus Veterans Memorial
4. The Southern Campus Veterans Memorial project has received $5,525 in additional
donations through the Veteran's Memorial, Inc. These funds will be applied to the Veteran's
Memorial Capital Project to help fund phase 4 of the project. This amends the following
Capital Ordinance:
Southern Campus Veteran's Memorial($5,525) - Project# 10060
Revenues for this project:
Current FY 2025-26 FY 2025-26
FY 2025-26 Amendment Revised
Community Giving Funds $78,908 $0 $78,908
Veteran's Memorial Inc/Donations $104,000 $5,525 $109,525
From General Fund $55,000 $0 $55,000
Total Project Funding $237,908 $5,525 $243,433
Appropriated for this project:
Current FY 2025-26 FY 2025-26
FY 2025-26 Amendment Revised
Grant Expenditures $237,908 $5,525 $243,433
Total Costs $237,908 $5,525 $243,433
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• GOAL 2: HEALTHY COMMUNITY
OBJECTIVE 8. 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.)
Miscellaneous
5. Lease payments for Well Dot 501 & 503 W. Franklin Street, Chapel Hill and Dickson House
at 150 East King Street, Hillsborough were previously budgeted in the Debt Service Fund.
Due to accounting changes related to Governmental Accounting Standards Board (GASB)
Statement 87— Leases, the lease payments are to be received in the General Fund starting
in FY 2024-25. This budget amendment recognizes the corrections within the General
Fund for FY 2024-25 and FY 2025-26 by appropriating fund balance of $1,000,000 and
recognizing $410,816 in lease revenue in the General Fund and increasing authority of the
Debt Service Fund by $1,000,000.
6. At the Business meeting on April 7, 2026, the Board approved the County applying for the
State's lottery proceeds for the two (2) school districts. The County uses lottery proceeds
to pay down existing school related debt. In exchange, the County redirects the County
funds that would have covered the debt to provide additional pay-as-you-go funding. This
amendment recognizes the lottery proceeds revenue in the Debt Service Fund and
redirects the County transfer of $1,190,048 to the School Capital Fund.
7. In order to comply with new Governmental Accounting Standards Board (GASB)
pronouncements on leases and subscriptions, the County must budget for the long-term
obligations of each new lease or subscription. These are non-cash transactions, while the
County still budgets annual lease or subscription payments each year as cash transactions.
The County must report all the long-term obligations as budgeted expenditures, which
impacts the County's budget versus actual reporting. This amendment sets up a budget of
$10,000,000 in the General Fund to account for the non-cash GASB requirements.
8. The County holds Social Security benefits for Department of Social Services' (DSS) foster
children in the DSS Trust Fund. Staff spend funds from the trusts to serve the needs of the
children in the foster system. Even though the County does not contribute to the trust, the
County must recognize the activity of the Trust Fund as a special revenue fund to meet
with accounting standards. This amendment increases the authority of the DSS Trust Fund
by $40,000 to ensure audit compliance.
9. The addition of the RX Save Card to the employee benefit plan was approved at the Board
of County Commissioners meeting on March 5, 2026. The first payment of$70,000 for this
benefit is due during FY2025-26. This budget amendment recognizes an additional
$70,000 in interest revenue in the General Fund, which is transferred to the Health and
Dental Fund to cover the payment using additional interest income.
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.
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Environment, Agriculture, Parks and Recreation (DEAPR)
10.The Department of Environment, Agriculture, Parks and Recreation has received $7,000
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($7,000) - Project# 20012
Revenues for this project:
Current FY 2025-26 FY 2025-26
FY 2025-26 Amendment Revised
Donations Revenue $75,936 $7,000 $82,936
Total Project Funding $75,936 $7,000 $82,936
Appropriated for this project:
Current FY 2025-26 FY 2025-26
FY 2025-26 Amendment Revised
Project Expenditures $75,936 $7,000 $82,936
Total Costs $75,936 $7,000 $82,936
ALIGNMENT WITH STRATEGIC PLAN: This item supports:
• GOAL 2: ENVIORNMENTAL PROTECTION AND CLIMATE ACTION
OBJECTIVE 7. Conserve and protect high priority open space, including Natural
Heritage sites, nature preserves, watershed riparian buffers, and prime/threatened
farmland.
County Manager— Arts Commission
11.The Arts Commission has received a $5,000 contribution from the Town of Hillsborough
for the support provided by the Orange County Art Commission toward the July 4, 2026,
"Together We are America" event to be held in Downtown Hillsborough. This budget
amendment recognizes the funds within the Article 46 Fund, outside of the General Fund.
ALIGNMENT WITH STRATEGIC PLAN: This item supports:
• GOAL 6: DIVERSE AND VIBRANT ECONOMY
OBJECTIVE 1. Provide family-oriented and inclusive programming or other cultural
events for residents and visitors.
FINANCIAL IMPACT: The approval of Budget Amendment#12 increases the authorization of the
General Fund by $11,485,816, the Multi-Year Grant Fund by $9,150, the Employee Health and
Dental Fund by $70,000, the County Capital Fund by $5,525, the Debt Service Fund by
$1,000,000, The Article 46 Fund by$5,000, and the DSS Trust Fund by$40,000. It also decreases
the Community Development Fund by $24,805.
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
Grants
Employee Community County Debt Service Article 46 DSS
Fund Budget Summary General Fund Health and Development Sales Tax Trust
Fund Dental Fund Fund Capital Fund Fund Fund
Original Budget Revenue $298,315,586 $283,500 $15,724,204 $1,066,592 $36,635,068 $753,825 $6,391,998 $260,000
Interfund Transfer Revenue $665,729 $0 $3,674,204 $0 $1,400,000 $32,331,700 $0 $0
Fund Balance Appropiation $7,056,130 $0 $0 $513,671 $0 $1,672,832 $0 $0
Total Original Budget $306,037,445 $283,500 $19,398,408 $1,580,263 $38,035,068 $34,758,357 $6,391,998 $260,000
Additional Revenue Received Through
Budget Amendment#12 (June 16th)
Grant Funds $1,017,213 $1,304,179 $763,235 $1,408,059 $1,190,048 $5,000 $40,000
Non Grant Funds $11,088,265 $168,350 $2,312,466 $89,184 $1,154,272
Additional Interfund Transfer Revenue $329,261 $23,269 $470,000 $290,954 $220,768
Additional Fund Balance Appropriation $3,324,373
Total Amended Budget $321,796,557 $1,779,298 $19,868,408 $2,343,498 $42,046,547 $36,258,357 $7,551,270 $300,000
Dollar Change in 2025-26 Approved Budget $15,759,112 $1,495,798 $470,000 $763,235 $4,011,479 $1,500,000 $1,159,272 $40,000
Change in 2025-26 Approved Budget 1 5.15%1 527.62%1 2.42%1 48.30%1 10.55%1 4.32%1 18.14%1 15.38%