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Board approves $19.56 million FY25 amendment and two other adjustments
Summary
Interim CFO Angela Jackson presented Budget Amendment 2-41 for $19,555,903; the board approved it by voice vote and also approved amendments 2-42 ($300,000) and 2-43 ($2,632,629). Commissioners asked how amounts break down between already-spent items and projected end-of-year costs.
Interim Chief Financial Officer Angela Jackson told the board on June 17 that Budget Amendment 2-41, in the amount of $19,555,903, recognizes revenue and reduces expenses for various county departments in fiscal year 2025. The board approved the amendment by voice vote after discussion.
Jackson said some line items were already spent while others represented projections to the end of the fiscal year; she explained that payrolls are loaded into the next-year budget in February based on positions in place at that time and that changes after the payroll load (promotions, retirements, payouts) can require year-end amendments. She also described how 'lapse' assumptions (vacancy budgeting) affect department budgets and why departments that frequently carry vacancies may be budgeted differently.
Commissioner Elena Reeves asked how to reduce the need for large year-end amendments in future budgets; Jackson said that departments' historical vacancy trends, promotions, annual leave payouts and litigation all contribute to end-of-year adjustments and that payroll loading in February cannot perfectly predict personnel changes through the fiscal year.
After 2-41 passed, the board later approved two additional amendments: 2-42, a $300,000 amendment to amend the budget for intergovernmental expenses paid in FY25; and 2-43, a $2,632,629 amendment to the medical service fund to cover benefits, fees and performance bond expenses for FY25. Each amendment was moved, seconded and approved by voice vote.
Jackson said the amendments were reallocations and are not funded from the general fund balance. Because votes were recorded by voice, no roll-call tallies were recorded in the public minutes at the meeting.
The board approved all three amendments; staff said the amendments will be reflected in the county's financial records.
