SUBJECT
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Approve FY 25/26 budget transfer from grants & aids expense to capital expense in the Indigent Health Care Fund to cover mobile medical unit costs (One-time budget transfer of $581,631)
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DESCRIPTION
On July 16, 2024, the Board executed a piggyback agreement with Lifeline Mobile, Inc. for the purchase of a mobile medical unit for the Community Health Care Program. The agreement included funding for:
• $8,910 for Bond Coverage
• $572,721 for the Mobile Medical Unit
Funds for this capital purchase were adopted and pre-paid in FY 2024-25. Because the mobile medical unit was delivered on November 5, 2025, generally accepted accounting principles (GAAP) require the expense to be recognized and accrued to the fiscal year in which the asset was delivered - FY 2025-26.
This budget amendment requests transferring $581,631 from Grants and Aid (Strategic Spend Plan) to Capital Appropriations within the Indigent Health Care Fund to properly record the budget in FY 2025-26.
RECOMMENDATION
Approve the budget amendment request for FY 2025-26 to transfer $581,631 from Grants and Aid to Capital Appropriations within the Indigent Health Care Fund
FISCAL IMPACT
Funds are available in the Indigent Health Care Fund.
CONTACT INFORMATION
Joy Johnson, Administrator, Health and Human Services, 534-5204