SUBJECT
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Approve the Polk County Sheriff’s Office (PCSO) request to allocate excess revenue returned from FY 24/25 in the FY 25/26 budget and a transfer from the General Fund Reserve for Budget Stabilization for the purchase of safety equipment. ($1,960,000 one-time transfer)
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DESCRIPTION
In October 2025, the PCSO returned $11,700,000 to the Board from unspent appropriations for FY 24/25. The PCSO is requesting that $1,960,000 of the unspent revenue be carried forward to FY 25/26. These funds, allocated by the Department of Homeland Security, will be used to fund County facility upgrades and safety initiatives, including the purchase of safety equipment for deputies. The timing of receipt of the funds did not allow for the purchase prior to the end of FY 24/25.
RECOMMENDATION
Request Board approve the request from the PCSO to carry over $1,960,000 from FY 24/25 unspent revenue to FY 25/26 and approve a one-time transfer from the General Fund Reserve for Budget Stabilization to the Sheriff’s General Fund budget; the reserve will be replenished with ending fund balance in the FY 26/27 budget process.
FISCAL IMPACT
Funds are available for transfer in the FY 25/26 General Fund Reserve for Budget Stabilization.
CONTACT INFORMATION
Christia Johnson
Budget & Management Services Director
(863)534-5985