AGENDA REPORT
DATE: January 12, 2026
TO: City Commission
FROM: Bill McDaniel, City Manager
SUBJECT: Budget Amendment for Fiscal Year 2025-26
EXECUTIVE SUMMARY:
At the end of every fiscal year, finance reviews the available balances in special revenue funds to carry forward for use in the following year. This budget adjustment appropriates the available balances for the following funds in specific expenditure line items:
• Law Enforcement Trust Fund - $4,791
• Federal Equitable Share Fund - $83,824
• Ticket Surcharge Fund - $28,803
• Opioid Fund - $15,901 (a fund has been created as opposed to use of project)
• Tree Fund - $396,744
• Library Donations Fund - $52,421
• Transportation Mobility Fee Fund - $95 (this amount will be posted to CIP ST025 - Collins Street Complete Street project and will close out Fund 360.)
The following appropriation to the General Fund of $234,651 includes carry forward amounts from appropriations that were not paid in fiscal year 2025.
• Office of City Manager - $80,000 - On July 28, 2025, the City Commission approved a budget adjustment for $1,200,000 to purchase land at 301 N. Thomas Street. The cost to demolish and the estimated cost for asbestos will be paid in fiscal year 2026.
• Police - $202,060 - On February 24, 2025, the City Commission approved a mid-year budget adjustment for additional police personnel and related equipment. The positions were not filled by the end of fiscal year; therefore, the equipment was not purchased.
RECOMMENDATION:
That the City Commission adopt a resolution to approve an amendment to the budget for the year ending September 30, 2026.
FISCAL IMPACT:
Based on approval, a budget adjustment will be posted with line-item detail as shown on the attached resolution.
Prepared by: LaChica Spencer, Budget Manager