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HomeMy WebLinkAboutAgenda 07-09-2026; 8-g - Fiscal Year 2026-27 Budget Amendment #1 and Amendment to Fiscal Year 2025-26 Budget 1 ORD-2026-019 ORANGE COUNTY BOARD OF COMMISSIONERS ACTION AGENDA ITEM ABSTRACT Meeting Date: July 9, 2026 Action Agenda Item No. 8-g SUBJECT: Fiscal Year 2026-27 Budget Amendment #1 and Amendment to Fiscal Year 2025-26 Budget DEPARTMENT: County Manager's Office ATTACHMENT(S): INFORMATION CONTACT: Attachment 1. FY 2026-27 Year-to-Date Kirk Vaughn, (919) 245-2153 Budget Summary Attachment 2. FY 2025-26 Year-to-Date Budget Summary PURPOSE: To approve budget, grant, and capital project ordinance amendments for Fiscal Year 2026-27 and approve an amendment to the Fiscal Year 2025-26 Budget. BACKGROUND: Fiscal Year 2026-27 Emergency Services 1. Emergency Services has received its funding reconsideration approval from the State E911 Board to complete the FY2027 milestones related to the Computer Aided Dispatch (CAD) project, in addition to the final FY2026-27 annual funding distribution. This budget amendment recognizes additional revenue of $197,204 from fund reconsideration, as well as a $5,201 increase in annual distribution, and appropriates the expense of $202,405 within the E911 fund. 2. The Duke Energy Foundation awarded Orange County $23,000 to expand the flood monitoring network. The project, initiated after Chantal, aims to install flood gauges and monitors at high-risk locations to improve early warning capabilities. Emergency Services repurposed FY 2025-26 operating funds to install three of these sensors. Grant funds will be utilized to install an additional three gauges, bringing the total to six new flood monitoring gauges. This budget amendment increases budget authorization for Emergency Services by $23,000 within the General Fund. ALIGNMENT WITH STRATEGIC PLAN: This item supports: • GOAL 2: HEALTHY COMMUNITY OBJECTIVE 6. Provide sustainable, equitable, and high-quality community safety and emergency services to meet the community's evolving needs. 2 Fiscal Year 2025-26 3. The Jail Inmate Trust Fund receives funds in trust for Detainees to use in the Detention Center canteen. As part of the FY 2025-26 year-end review for the Jail Inmate Fund, the fund has received additional revenues over the budgeted revenues in FY 2025-26. This budget amendment recognizes an additional $60,000 for FY 2025-26 revenues and expenditure appropriations in the Jail Inmate Fund. 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 approval of Budget Amendment #1 increases the FY 2026-27 authorization of the General Fund by $23,000 and the Emergency Telephone Fund by $202,405. The amendment also increases the authorization in the Jail Inmate Fund by $60,000 for FY 2025- 26. RECOMMENDATION(S): The Manager recommends the Board approve the budget, grant, and capital project ordinance amendments for Fiscal Year 2026-27 and the budget amendment to the Fiscal Year 2025-26 budget. 3 Year-To-Date Budget Summary Fiscal Year 2026-27 Emergency Fund Budget Summary General Fund Telephone Fund Original Budget Revenue $319,754,250 $433,577 Interfund Transfer Revenue $242,941 $0 Fund Balance Appropiation $7,068,892 $0 Total Original Budget $327,066,083 $433,577 Additional Revenue Received Through Budget Amendment#1 (July 9th) Grant Funds $23,000 $202,405 Non Grant Funds Additional Interfund Transfer Revenue Additional Fund Balance Appropriation Total Amended Budget $327,089,083 $635,982 Dollar Change in 2026-27 Approved Budget $23,000 $202,405 Change in 2026-27 Approved Budget 0.01% 46.68% 4 Year-To-Date Budget Summary Fiscal Year 2025-26 Jail Fund Budget Summary Inmate Trust Fund Original Budget Revenue $315,000 Interfund Transfer Revenue $0 Fund Balance Appropiation $0 Total Original Budget 1 $315,000 Additional Revenue Received Through Budget Amendment#13 (July 9th) Non Grant Funds $60,000 Additional Interfund Transfer Revenue Additional Fund Balance Appropriation Total Amended Budget $375,000 Dollar Change in 2025-26 Approved Budget $60,000 Change in 2025-26 Approved Budget 1 19.05%