HomeMy WebLinkAboutORD-2026-013-Fiscal Year 2025-26 Budget Amendment #11 1
ORD-2026 -013
ORANGE COUNTY
BOARD OF COMMISSIONERS
ACTION AGENDA ITEM ABSTRACT
Meeting Date : June 2 , 2026
Action Agenda
Item No . 84
SUBJECT : Fiscal Year 2025-26 Budget Amendment # 11
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 .
Miscellaneous
1 . The FY 2025-26 Approved Budget included Wage Increase funds of $ 1 , 797 , 262 , Merit Pay
Adjustment of $451 , 000 and a Salary Savings allocation of -$ 5 , 169 , 900 . This budget
amendment provides for the allocation of these funds within the affected departments in
the General Fund .
2 . The Annual Grant Fund has not been used by the County for several years and is ready to
be closed out in FY 2027 . The Annual Grant Fund was last used for the Senior Health
Coordination in FY 2022 -23 which was primarily funded by program revenue and General
Fund support . This activity was moved to the General Fund as of FY 2023 -24 . This
amendment transfers the cash position of $ 100 , 000 to the General Fund to prepare for the
close out .
3 . The Emergency Recovery Fund was used during COVID to track all Federal Emergency
Management Agency ( FEMA) eligible expenses incurred by the County . The County had
moved $ 371 , 743 in County funds into the project to cover ineligible expenses in a prior
year . The County has finished its reporting and will transfer $ 80 , 000 back to the General
Fund . The County was able to have over $4 million dollars of eligible expenses reimbursed
by FEMA that would have otherwise been covered by County tax dollars . The fund will be
closed out in FY 2027 .
4 . The Health and Dental Fund , which funds employee and retiree health insurance , has
experienced higher activity for Pre-65 & Post-65 Retirees for FY 2025-26 and is expected
to exceed budget by $400 , 000 . The County will cover this increase using the additional
revenue generated in items 2 & 3 above , and $ 220 , 000 in additional Interest Income to
cover this overage .
2
5 . The Risk Management Division has experienced increases for Workers Compensation
Premiums and higher than expected activity for Workers Compensation Claims and is
expected to exceed budget by $ 100 , 000 . The county will use additional Interest Income to
cover this overage .
6 . The Housing Choice Voucher Fund has received more revenue from the federal
government due to higher rents on voucher units . This item recognizes $ 1 , 000 , 000 in
additional revenue and authorizes expenses in the Housing Choice Voucher Fund , outside
of the General Fund .
7 . The Chapel Hill -Carrboro City Schools District Tax Fund provides all tax revenue by the
special district tax levy generated directly to the school district . That levy is estimated to
generate an additional $ 750 , 000 above the original budget . This increases the revenue in
the District Tax Fund , outside of the General Fund .
8 . The County pays monthly fees for document retention and storage in the Orange - Person -
Chatham ( OPC ) Retiree Health Fund , outside of the General Fund . This amendment
increases the authorization in the fund by $21 , 000 due to increases in storage costs .
9 . The Sportsplex Fund continues to experience improved revenue performance recovering
from the pandemic . This item recognizes $ 1 , 000 , 000 in additional revenue , which will
support inflationary expenses experienced by the Sportsplex , and improves the position of
the enterprise fund .
10 . The Inspections Fund has experienced higher inspections activity than was previously
budgeted for. This item recognizes $ 50 , 000 in additional revenue and authorizes expenses
in the Inspections Fund , outside of the General Fund .
11 . The County is issuing $ 32 million in Series 2026 -A Limited Obligation Bonds . This financing
will incur $ 500 , 000 in costs for issuance . These expenses will be budgeted in the Debt
Service Fund , outside of the General Fund .
12 . The County has received additional property tax revenue in its Fire Districts Funds , and
can increase the authorization by $ 1 , 0000
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 # 11 increases the authorization of the
General Fund by $ 500 , 000 , Employee Health and Dental Fund by $ 400 , 000 , Fire District Fund by
$ 1 , 000 , Housing Choice Voucher by $ 1 , 000 , 000 , Annual Grant Funds by $ 90 , 199 , Debt Service
Fund by $ 500 , 000 , Inspections Fund by $ 50 , 000 , Sportplex Fund by $ 1 , 000 , 000 , Chapel Hill -
Carrboro City Schools District Tax Fund by $ 750 , 000 , Orange- Person - Chatham ( OPC ) Retiree
Health Fund by $21 , 000 , and the Emergency Relief Fund by $ 72 , 860 .
RECOMMENDATION ( S ) : The Manager recommends the Board approve the budget , grant , and
capital project ordinance amendments for Fiscal Year 2025 -26 .
V C co tOD O
C O 00 co O
N N
0) LL O
Co n N O
d ._
d
Ce) W w
0 0
'6 o v°i voi 0 o o C
U c
O d d O co 0 N co)O N `' i
co
_ a
0iT Vo co
�( 1 i CO O to O �
U N N tp LO C w O
.a to ti O N
O. O Ln
L ti O O N M �
d M U w LL N N O
M 1/} O M
U fONOcv
U
o o
N G N n � 4,, W O ttDD ^ tD
Q 1 � 'L3 tt) O c-i N CO
` a 3 N CD
N
U) O W
N rl Kt O 0 LO O
O a-
O M n 0 Q^i
C 0) Ln r M N 0 N
v 3 m m coo L'
d ti +n
0. LL c-i to t0
O
U
d
'a Oco r� m M O M O c-I
M �-7 N DO O 00 0
U) n m LO N N vLn
w LL � N c-1 ti to
i/! N tPr
Ri O O tT o
E _ O
N .tN+ Ol a; O
C C ci
CD m o
tO Q LL
� O
r LO
-�-� O O O ClO o m to N
Q� N C V L N O O Ln r" vNi .ti
m to O c M <° o rl
`- '
m p L o U. iO tMo r to
U 2 U > COn 00 `^ � vn
�+ m
(� U
V 00 tn o O O 00 O
ci
o v^i rn v> .- yr
LLft
LL
0 0
y C C N ry iA 0 O O o LO
0
_ O
O L LL N n 00 a 00 00 N
w lQ n tD to
G — w M
w
'O O Ol O N .M-I VO' LO � r'
C 00 N M d. N c} N M 'd' a, O
M n n N Qi ct% ~ N
[t
LL U) V1 tD rH O N N p m
LO � �` O lD M M i-
R m LO O G to to nj M V
(D 00
0) v? (D O to
d 4.4 M M
L
lT �
7
O r -o
N � o N ro tLo
0)
N C F- d 'N -p 'O
E -a 13
d c > > > m
° > -Oj GJ o m ° v
N m d 0) a t1 a >
d d c 0 c Q C �-
01 0) u d N a
7 a�i 0) Q ` O d F m N tD
m m O O W E C m Q O N
.O v a R .� ° m Ln
C ti Q w0 d G "° � 'O w � O
C
LL E Fw to
CD C m m .G d
m e io O N ti 0 0 V m
m ED ++ (D
on ° c IIo = m o ° v v
O W Q [0 (D z ¢ ¢ o° o
I
i
s
t
t
E
EEC
E
{
1
i
I
E
tg
t
E�
t
i
I
p!
i