..Title
Adopt a Resolution to Approve a FY 2026 Budget Amendment for One-Time Carryover Appropriations from FY 2025 for the General Fund and Various Other Funds ..Staffreport
SUMMARY AND RECOMMENDATION
Staff recommend the City Council approve the FY 2025 year-end carryover appropriation of funds to FY 2026.
BACKGROUND
The City Council approves annual budgets based on the best revenue and expenditure information available several months prior to the adoption of budget appropriations.
The City Council approved the FY 2026 budget on June 16, 2025. Budget adjustments are periodically necessary for circumstances that arise. The proposed budget amendment accounts for FY 2025 carryover appropriations to the current fiscal year (FY 2026) to allow previously funded operating program activities that are still in progress to be completed. Funds associated with capital projects (including grants and equipment) are not included and can be carried forward administratively for up to five years pursuant to Section 520 of the City Charter.
Analysis
Staff recommend re-appropriation of $4,445,794 to amend the FY 2026 budget as outlined in the table below. General Fund is $2,987,123 of the requested amount, with $1,458,671 in carryover requests for Special Revenue, Internal Services, and Enterprise funds. This re-appropriation request maintains funding for previously approved Council operating initiatives that are in progress but have not yet been entered into contractual agreement or been encumbered. Attachment B provides details for each carryover request.
Fund Department Carryforward Request
General Fund
City Council 22,089
Library 17,529
Human Services 2,647,505
Police 300,000
Special Revenue Funds
Recreation & Parks 98,671
Public Works 78,250
Enterprise Funds
Water Pollution Control Plant 44,275
Public Works 160,656
Internal Service Funds
IT 962,497
Public Works 114,322
Grand Total $4,445,794
Committee Review and Actions
The City Council Finance Committee reviewed the budget amendments approving yearend FY 2025 one-time carryover appropriations for the General Fund, Special Revenue Funds, Internal Service Funds, and Enterprise Funds. The City Council Finance Committee unanimously recommended the resolution be moved to City Council for consideration.
Financial Impacts
The proposed budget amendment will carryover appropriations of $4,445,794 from FY 2025 to FY 2026 and will increase the appropriation in the General Fund by $2,987,123.
There is no drawdown from fund balance as funds were previously appropriated.
ATTACHMENTS
A: Resolution
B: FY 2025 to FY 2026 Carryover Budget Adjustment Detail PREPARED BY: Tyler Hammond, Accountant II
Felicia Silva, Assistant Finance Director
Nicole Gonzales, Finance Director