MEETING DATE:
SEPTEMBER 23, 2025
SUBJECT:
Title
RESOLUTION NO. 2025-9493 - AUTHORIZING THE CARRY-OVER OF APPROPRIATIONS FROM FISCAL YEAR 2024-25 INTO FISCAL YEAR 2025-26
Body
Recommendation
Recommendation
ADOPT a resolution approving the carry-over of appropriations from Fiscal Year 2024-25 to Fiscal Year 2025-26.
Body
Board or Commission Action
Not Applicable
Relevant Council Strategic Theme
Good Governance
Relevant Department Goal
Not Applicable
Introduction
During Fiscal Year 2024-25, certain budgeted services, materials, and/or capital equipment purchases were initiated but not completed and/or received by fiscal year end. In order for the City to complete these commitments, it is necessary to carry over budgeted funds from one fiscal year to the next.
The City administers a Tuition Reimbursement Program which is dictated by the Memorandum of Understanding (MOU) for the various employee groups. Per the various MOUs, except the Fire Safety MOU, and the City’s Tuition Reimbursement Policy, any remaining funds under the Tuition Reimbursement Program as of June 30th of each year will be carried over to the next Fiscal Year.
Discussion
As part of the Fiscal Year 2025-26 budget development process, departments projected their anticipated expenditures through Fiscal Year 2024-25. Despite these projections, there were cases where budgeted services, materials, and/or capital equipment purchases were initiated but not completed and/or received by year end.
The carry-over of Fiscal Year 2024-25 appropriations into Fiscal Year 2025-26 is requested so that these transactions can be completed and commitments fulfilled. Since the departments anticipated expending these funds by the end of last fiscal year, carrying-over funds will not negatively impact the adopted General Fund Fiscal Year 2025-26 budget
There is $173,435 in unexpended funds for the Tuition Reimbursement Program as of the end of FY 2024-25. In compliance with the various employee group MOUs and Tuition Reimbursement Policy, staff requests that this balance be carried over to FY 2025-26. The attached Exhibit A details the carryovers being requested.
Fiscal Impact
The fiscal impacts related to the carryover of Fiscal Year 2024-25 appropriations into Fiscal Year 2025-26 are detailed below:
• $3,038,635 for General Fund
• $15,996,806 for Capital Improvement Projects Program Fund
• $4,716,481 for All Other Funds
Attachments
1) Resolution
2) Exhibit A: FY2024-25 Carryover Detail
Prepared by: Sang Duong, Management Analyst
Submitted by: Janet Brotherton, Budget and Analysis Manager
Reviewed by: Donna Apar, Finance Director
Approved by: Michelle Bender, City Manager