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Budget Amendment and Budget Resolution Realigning Department Budgets for FY 2025 Budget Recognizing Disaster Funds Received
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BRIEF OVERVIEW
The attached budget amendment (BA 2025-138) cleans up the budget accounts associated with the applicable fund’s disaster department.
The only exception to this is the Development Services disaster department. That department shows a budget deficit of -$2,033,774.40; however, the encumbrance amount of $1,825,427.37 will be backed out, due to not needing that full amount. The budget amendment cleans up the actual amounts in that disaster department totaling $213,364, after rounding.
The attachment “Expenditure Status Report Disaster Departments 4 Star” includes the disaster departments, that all start with 4. The applicable accounts adjusted are highlighted. The other financials allow one to verify the “home” department that the reserves are adjusted from. The budget amendment total adjustment amount is $825,245.
The attached budget resolution increases the budget with the funds received. The attached file “Revenue Status Report 0011 40011” shows the funds booked in the financial system in the “year to date receipts” column. The budget resolution updates the budget to align with that, fixes applicable accounts, and provides a transfer to Fund: 4481 - Solid Waste-Disaster/Debris. The attachment “Expenditure Status Report Disaster Departments 4 star” includes that department on page 8 of the PDF. The budget resolution aligns with the revenues received, uses some of the applicable reserves, and cleans up an account that wasn’t used. Due to the transfers between funds, the attached budget resolution total adjustment is $14,196,971.
FINANCIAL IMPACT
As summarized above, the financial impact is recognizing revenue received and cleaning up the applicable budget accounts associated with the disaster departments.
The BA2025-138 total adjustment amount is $825,245.
The BR2025-043 total adjustment amount is $14,196,971, including transfers.
It is unknown when additional Federal Emergency Management Agency (FEMA) funds will be provided, but this cleans up the budget as of July 2025 and any update with funding will be accounted for in the future, upon receipt.
LEGAL NOTE
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RECOMMENDATION
It is recommended that the Board approve the attached budget amendment and approve and authorize the Chairman’s signature on the attached budget resolution associated with Disaster department budgets. Upon approval, the Office of Management and Budget can make the transfer to Fund: 4481 - Solid Waste-Disaster/Debris.