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File #: 2025-21364   
Type: Budget Amendment Status: Agenda Ready
File created: 11/19/2025 Meeting Body Board of County Commissioners
On agenda: 12/2/2025 Final action:
Title: Multiple Funds - Capital Project Re-appropriation Reconciliation
Attachments: 1. 2026-3-8 $5,288,489, 2. 2026-3-12 $1,845,777, 3. 2026-3-13 $16,824, 4. 2026-3-14 $1,522,945, 5. 2026-3-16 $17,633, 6. 2026-3-17 $12,882,442, 7. 2026-3-18 $1,204,570, 8. 2026-3-19 $1,496,389

 

SUBJECT:

Title

Multiple Funds - Capital Project Re-appropriation Reconciliation

Body

 

INITIATOR:

DEPARTMENT:

Audrey L. Fowler, Budget Director

Budget

 

DESCRIPTION/BACKGROUND:

During budget preparation, county departments estimated their capital project expenditures through September 30, 2025, and requested re-appropriation of budget to FY 2025-26 for any anticipated project balances. The Adopted Budget includes these remaining estimates as "carry-forward" in the capital detail. Upon the final payment of FY 2024-25 expenditures, it may be necessary to adjust the account's line-item budget to increase or decrease the FY 2025-26 appropriations to reflect the remaining project balances. The Budget Office has performed a reconciliation of all Capital Improvement Projects and are presenting the following Budget Amendment Resolutions for the necessary line-item adjustments

 

BUDGET/IMPACT:

Decrease General Fund appropriation by $5,288,489.

Decrease Parks and Recreation Fees Fund appropriation by $1,845,714.

Increase Medical Examiner Fund appropriation by $16,824.

Increase American Rescue Plan Local Fiscal Fund appropriation by $1,522,945.

Increase Marion Oaks MSTU appropriation by $17,633.

Decrease Infrastructure Surtax Capital Project Fund appropriation by $11,665,154.

Increase Marion County Utility Fund appropriation by $1,204,570.

Decrease Insurance Fund appropriation by $1,496,389.

 

RECOMMENDED ACTION:

Recommended action

Approve attached Budget Amendment Resolutions.

end