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Board introduces FY2026 budget true-up to carry forward encumbrances and prior-year commitments
Summary
Bernalillo County introduced and approved an FY2026 budget adjustment to carry forward year-end balances and encumbrances, adjusting revenue and expenditure totals based on final 6/30/2025 balances.
Bernalillo County staff presented a fiscal-year 2026 budget true-up on Sept. 23 to reauthorize unspent funds and carry forward encumbered and unencumbered balances from the 2025 fiscal year into 2026.
What staff presented: Jackie Sanchez, Director of Accounting and Budget, told the commission that the FY2026 budget was approved May 13, 2025 and certified by the State Department of Finance and Administration on Aug. 14, 2025. State law requires year-end close and roll-forward of balances to meet outstanding vendor payments and continuing projects. The proposed introduction would adjust the budget to reflect final June 30, 2025 balances.
Key figures presented: The introduction summarized proposed adjustments totaling approximately $212,208,829 in revenue and $236,941,647 in expenditures across general and non-general funds. That total includes roughly $38,307,078 in general-fund prior-year commitments and $198,634,569 in non-general fund commitments and new appropriations; supporting attachments were referenced in the agenda packet.
Why it matters: The adjustment moves unspent and encumbered funds forward so departments can complete ongoing projects and satisfy outstanding obligations; staff said the amounts reflect actual year-end postings not available when the preliminary budget was adopted in April–May.
Vote and next steps: The commission introduced the item for final adoption on Oct. 14, 2025; commissioners voted to approve the introduction motion during the meeting. Staff said the second motion would authorize the county manager or designee, under administrative resolution 2023-77, to seek reimbursements to the general fund if subsequently funded by alternative sources.
Distinguishing discussion vs. direction: Presentation focused on accounting reconciliation and compliance with state closing requirements; no policy change was proposed beyond adjusting the FY2026 appropriations to reflect year-end balances.
Ending: Budget staff will return the resolution for final adoption at the Oct. 14 administrative meeting with the attachments and financial analysis for public record.
