Brentwood amends 2024-25 budget ordinance; city manager outlines transfers and revenue increases

The Brentwood Board of Commissioners approved ordinance 25-O-8, an amendment to the fiscal 2024-25 appropriation ordinance, adopting recommended adjustments to revenues, expenditures and interfund transfers.

City staff described the amendment as a routine year-end cleanup that recognizes higher revenues and reassigns funds for capital and maintenance. The city manager and finance director presented highlights: approximately $12.2 million in additional general fund revenues, driven chiefly by about $9 million in local sales tax, roughly $705,000 in state-shared sales tax, and approximately $1.9 million in interest income. The amendment also authorized transfers from the general fund to capital projects (about $9 million), to equipment replacement (about $1.7 million), and to facilities maintenance (just under $800,000).

Why it matters: The ordinance updates the city's books to reflect actual revenues and to reserve funds for upcoming capital projects and equipment replacement. Commissioners and staff stressed that the adjustments reflect long-running budget discipline and were not ad hoc additions.

The item was moved by Vice Mayor Little and seconded by Commissioner Travis. The board discussed a minor typographical issue in the agenda memo that appeared as a misplaced decimal for an accrued terminal leave amount; staff confirmed the ordinance text itself was correct before the vote. The measure passed unanimously.

Finance Director Karen Harper and other staff were available during the meeting to answer line-item questions. Commissioners praised the budget process and staff's diligence in preparing a balanced amendment.

The ordinance will be recorded as part of the 2024-25 fiscal year closeout; staff will implement the transfers authorized by the amendment.