Title
a. Support authorizing and directing the Auditor-Controller to make the following amendments to the Fiscal Year (FY) 2025-26 Adopted Budget and related transfers:
1. Increase appropriations by $806,293 in Building Improvement and Replacement Fund 478-BIR, Appropriation Unit CAO047, financed by Unrestricted Net Position (478-BIR 3202);
2. Increase appropriation by $806,293 in General Fund 001, Facility Services Appropriation Unit PFP054, financed by an operating transfer in of $806,293 from Building Improvement and Replacement Fund 478-BIR, Appropriation Unit CAO047; and
3. Transfer $806,293 from the Building Improvement and Replacement Fund 478-BIR, Appropriation Unit CAO047 to General Fund 001, Facility Services Appropriation Unit PFP054.
Report
RECOMMENDATION:
It is recommended that the Budget Committee:
a. Support authorizing and directing the Auditor-Controller to make the following amendments to the Fiscal Year (FY) 2025-26 Adopted Budget and related transfers:
1. Increase appropriations by $806,293 in Building Improvement and Replacement Fund 478-BIR, Appropriation Unit CAO047, financed by Unrestricted Net Position (478-BIR 3202);
2. Increase appropriation by $806,293 in General Fund 001, Facility Services Appropriation Unit PFP054, financed by an operating transfer in of $806,293 from Building Improvement and Replacement Fund 478-BIR, Appropriation Unit CAO047; and
3. Transfer $806,293 from the Building Improvement and Replacement Fund 478-BIR, Appropriation Unit CAO047 to General Fund 001, Facility Services Appropriation Unit PFP054.
SUMMARY:
Public Works, Facilities and Parks (PWFP) requests approval to roll over $806,293 in remaining FY 2024-25 funds from the Building Improvement and Replacement Fund for fourteen ongoing facility maintenance projects. The request aligns appropriations and revenues for FY 2025-26 without increasing overall project budgets or requiring additional General Fund support.
DISCUSSION:
PWFP is the lead for managing the County’s Capital Projects and Facilities Maintenance budgets. Annual Capital Project Funds and Facility budgets require a true-up to adjust appropriations for estimates made during budget development in March. The true-up does not increase a project’s overall budget (revenue or expenditures).
In FY 2024-25, $1,000,000 was allocated from Fund 478-BIR for unscheduled maintenance projects in General Fund - Facility Services. At the end of FY 2024-25, there was $806,293 remaining with several projects in process not yet finalized by June 30, 2025. PWFP requests to use the entire $806,293 remaining allocation for fourteen rollover projects. Building Improvement and Replacement Fund Unrestricted Net Position is the funding source for the unscheduled maintenance allocation.
Attachment A provides an overview of the FY 2025-26 General Fund - Facility Services rolling projects and the proposed appropriation modifications necessary to complete the projects.
OTHER AGENCY INVOLVEMENT:
This report was reviewed by the County Administrative Office Budget & Analysis Division.
FINANCING:
Approval of the recommendation will not modify overall approved project budgets or require any additional funding from the General Fund. This request will only increase appropriations and revenues to align fiscal year expenditures incurred and revenues earned.
Prepared by: Sandra Lance, Finance Manager I, (831) 755-4823
Reviewed by: Jessica Cordiero-Martinez, Finance Manager III
Approved by: Randell Ishii, MS, PE, TE, PTOE, Director of Public Works, Facilities and Parks
Attachments:
Attachment A - True Up Projects