Item Text

100. FY 2027 BUDGET ADJUSTMENTS FOR PAY FOR PERFORMANCE PLAN Pursuant to A.R.S §42-17106(B), approve the following expenditure authority adjustments: 1. Increase the FY 2027 General Fund (100) expenditure budgets by the amount indicated for the departments and appropriation unit groups listed under the General Fund (100) heading on the attached schedule, totaling $24,485,976 in base adjustments and $266,669 in one-time adjustments. 2. Decrease the FY 2027 expenditure authority for the Non Departmental (D470) General Fund (100) Operating (OPER) Contingency (4711) budget in the line “FY 2027 Pay for Performance” by $24,485,976 in base adjustments and $266,669 in one-time adjustments, for a Countywide net impact of zero. 3. Increase the FY 2027 Detention Fund (255) expenditure budgets by the amount indicated for the departments and appropriation unit groups listed under the Detention Fund (255) heading on the attached schedule, totaling $8,413,638 in base adjustments and $98,324 in one-time adjustments. 4. Decrease the FY 2027 expenditure authority for the Non Departmental (D470) Detention Fund (255) Operating (OPER) Contingency (4711) budget in the line “FY 2027 Pay for Performance” by $8,413,638 in base adjustments and $98,324 in one-time adjustments, for a Countywide net impact of zero. 5. Direct the Office of Budget and Finance to reverse the one-time adjustments in the FY 2028 Baseline budget appropriations. 6. Increase the FY 2027 revenue authority for the County Manager (D200) General Fund (100) Operating (OPER) budget by $32,460. 7. Decrease the FY 2027 revenue authority for the Non Departmental (D470) General Fund (100) Operating (OPER) budget in the line “Industrial Development Authority PFP” (4781) by $32,460. These changes are necessary to appropriate funding to department budgets for the Performance-Based Retention Pay Plan adjustments implemented July 1, 2026. (C-18-27-006-X-00)

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