HomeMy WebLinkAboutORD-2026-016-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 . &d
SUBJECT : Fiscal Year 2025-26 Budget Amendment # 12
DEPARTMENT : County Manager' s Office
ATTACHMENT(S ) B. 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 $ 93822 $2 , 150 $ 11 , 972
Total Costs $% 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) On Project # 10060
Revenues for this project :
Current FY 2025-26 FY 2025-26
FY 202&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 1 $0 $55 , 000
Total Project Funding $237 , 908 $5 , 525 $243 , 433
Appropriated for this project :
Current FY 2025-26 FY 2025-26
FY 202&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 $79000 $ 82 , 936
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ALIGNMENT WITH STRATEGIC PLAN : This item supports :
• GOAL 2 : ENVIORNMENTAL PROTECTION AND CLIMATE ACTION E
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 , 20261
" 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 .
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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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