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File #: 25-2117   
Type: Consent Agenda Status: Agenda Ready
File created: 11/4/2025 In control: Board of County Commissioners (Organizational)
On agenda: 11/18/2025 Final action:
Title: Approve Amendment to the Polk County Sheriff's Office (PCSO) FY 24/25 Budget.
Attachments: 1. PCSO FY25 YE Budget Amendment
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SUBJECT

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Approve Amendment to the Polk County Sheriff's Office (PCSO) FY 24/25 Budget.

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DESCRIPTION

In accordance with F.S. 129.06, Board approval is requested to amend the Polk County Sheriff’s Office (PCSO) FY 24/25 budget to reflect actual revenue and expense. The attached letter from the PCSO's Fiscal Services Division gives the full detail of the following budget amendments:

1)   Request the Board approve the allocation of $14,338,257 of increased revenue received over the $20,398,607 originally anticipated in the Non-BoCC Fund for the FY 24/25 budget.  The additional revenue allocation is outlined in the attached letter from the Sheriff’s Office.

2)   The PCSO carried forward $3,732,558 in special revenues during the year.  This appropriation authority request represents an increase of $539,196 in appropriations over the original budgeted amount of $3,193,362.  Request the Board approve the FY 24/25 Special Revenue Fund allocation as detailed in the list entitled, "Summary of Special Revenue Fund."

3)   Approve the following transfers to align budget with actual expense:

         a) $12,129,500 from Law Enforcement Personnel in the following manner:

                   i.                      $ 1,238,000 to Law Enforcement Operating

                  ii.                      $ 6,191,500 to Law Enforcement Capital

                           iii.  $ 1,600,000 to Detention Personnel

                  iv.  $ 1,900,000 to Detention Operating

                   v.  $ 500,000 to Detention Capital

                  vi.  $ 350,000 to Court Security Personnel

                 vii.  $ 250,000 to Court Security Operating

                viii.                     $ 100,000 to Court Security Lease Acquisitions

 

RECOMMENDATION

Request Board approve the amendments to the Polk County Sheriff's Office FY 24/25 budget as requested in the attached letter.

 

FISCAL IMPACT

This amendment is to the PCSO's budget and does not reflect any change to the BoCC's budget.

 

CONTACT INFORMATION

Christia Johnson,

Budget & Management Services Director

(863)534-5985