Vote — approved

Thomas Galvin	yes
Kate Brophy McGee	yes
Mark Stewart	yes
Debbie Lesko	yes
Steve Gallardo	yes

Ayes: Thomas Galvin, Kate Brophy McGee, Mark Stewart, Debbie Lesko, Steve Gallardo

Item Text

66. CAPITAL IMPROVEMENT AND OTHER ONE-TIME FUNDING RECONCILIATION FY 2026 Per the Budget and Accountability Policy, the Office of Budget and Finance will reconcile and request the necessary budget adjustments for spending variances in the prior year forecasts each year by the end of October. Therefore, in accordance with A.R.S 42-17106(B), authorize the following amendments to the FY 2026 Annual Budget and 5 Year CIP Non Departmental (D470) Budget: 1. Adjust the FY 2026 General Fund (100) Non Recurring departmental budgets by the amounts indicated for the departments and appropriation unit groups listed under the General Fund Reconciliation section of the attached schedule. Offset these changes by a decrease to the Non Departmental (D470) General Fund (100) Non Recurring (NRNP) Contingency (4711) budget in the line “Unreserved Contingency” by $1,933,391. 2. Adjust the FY 2026 Detention Fund (255) Non Recurring departmental budgets by the amounts indicated for the departments and appropriation unit groups listed under the Detention Fund Reconciliation section of the attached schedule. Offset these changes by a decrease to the Non Departmental (D470) Detention Fund (255) Non Recurring (NRNP) Contingency (4711) budget in the line “Unreserved Contingency” by $1,790,033. 3. Adjust the FY 2026 Special Revenue Funds Non Recurring departmental budgets by the amounts indicated for the departments, funds, and appropriation unit groups listed under the Special Revenue Funds Reconciliation section of the attached schedule. Offset these changes by a decrease to the Non Departmental (D470) Non Departmental Grants (249) Non Recurring (NRNP) Contingency (4711) budget in the line “Unreserved Contingency” by $22,277. 4. Adjust the FY 2026 American Rescue Plan Act Funds Non Recurring departmental revenue and expenditure budgets by the amounts indicated for the departments, funds, and appropriation unit groups listed under the American Rescue Plan Act (ARPA) Fund Reconciliation section of the attached schedule. Offset these changes by an increase to expenditures and revenues for the Non Departmental (D470) Non Departmental Grants (249) Non Recurring (NRNP) budget by $3,205,796. 5. Adjust the FY 2026 Capital Projects Funds budgets by the amounts indicated for the departments, funds, and appropriation unit groups listed under the Capital Projects Funds Reconciliation section of the attached schedule. Offset these changes by an increase to the Non Departmental (D470) Non Departmental Grants (249) Non Recurring (NRNP) Contingency (4711) budget in the line “Unreserved Contingency” by $5,424,193. 6. Direct the Budget Office to update the future years of the 5-year CIP plan per the Capital Projects Reconciliation of the attached schedule. These actions will have a net zero impact on the County-wide budget and do not alter the budget constraining the expenditures of local revenues duly adopted by the Board pursuant to A.R.S. §42-17105. (C-18-26-014-X-00)

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