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5 DATE: September 2, 2025
TO: Mayor and Members of the City Council President
Members of the Estero Municipal Improvement District (EMID) Board of Directors
VIA: Stefan Chatwin, City/District Manager
FROM: Nate Cruz, Finance Director
SUBJECT: CARRYOVER OF VARIOUS UNSPENT FISCAL YEAR 2024-25
BUDGET LINE ITEMS AS SUPPLEMENTAL APPROPRIATIONS
TO THE FISCAL YEAR 2025-26 BUDGET
RECOMMENDATION
It is recommended that the City Council/EMID Board of Directors (City Council) approve the attached resolutions authorizing the carryover of various unspent Fiscal Year 2024- 25 budget line items as supplemental appropriations to the Fiscal Year 2025-26 City/EMID budget.
EXECUTIVE SUMMARY
Due to various circumstances and conditions, City staff was unable to complete various FY 2024-25 tasks and projects, and/or such work plan items needed to be extended into FY 2025-26. This resulted in $1.4 million in unspent FY 2024-25 budget appropriations that City staff is now requesting to be carried over to FY 2025-26 (as detailed in Exhibit A) so that they may be completed in the current fiscal year.
BACKGROUND AND ANALYSIS
The City Council adopts an annual budget each fiscal year with each City Department receiving financial resources necessary to administer and execute their respective work plans. In FY 2024-25, staff was unable to start or complete various projects due to numerous factors including supply chain delays, ordering delays, project initiation delays, project continuation and extensions, staff turnover, and staff vacancies. Some of these projects are multi-year projects that require the project budget to be spent over
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5 multiple fiscal years. Since unspent operating budgets lapse at the end of each fiscal year, departments are requesting the carryovers shown below so that their associated work plans may be completed this fiscal year (additional details provided in Exhibit A).
California Environmental Quality Act
Not Applicable
FISCAL IMPACT
The proposed carryover of the various unspent FY 2024-25 budgets amount to a total FY 2025-26 supplemental appropriation of $1,423,936. The details are enumerated in Exhibit A.
CITY COUNCIL VISION, MISSION, AND VALUE/PRIORITY AREA
Staff Empowerment and Operational Excellence
ATTACHMENTS:
Attachment 1 – City Resolution
Attachment 2 – EMID Resolution
Attachment 3 – Exhibit A: Carryover Detail