Title
An ordinance amending the budget for Fiscal Year 2025-26, as heretofore approved by Ordinance No. 5183 of the City of Mesquite, Texas, adopted on August 18, 2025, appropriating and setting aside the necessary funds out of the general and other revenues of the City of Mesquite for Fiscal Year 2025-26, for the maintenance and operation of various departments and activities of the City, for capital and other improvements of the City and for all other expenditures included in said amended budget.
Body
The Fiscal Year 2025-26 annual operating and capital budget was adopted by the City Council on August 18, 2025, for the financial plan of operations beginning October 1, 2025, to September 30, 2026. Typically, at the end of each fiscal year there are open purchase orders and contracts that were approved for that fiscal year, but the goods or services were not received, or a project was not completed by year-end. As a result, open purchase orders and contracts are rolled from one fiscal year to the next and the related appropriations (budget amounts) are added to the new fiscal year’s budget. The attached amended budget includes the additional appropriations for rolled purchase orders and contracts from the prior year, along with significant changes in revenue estimates and departmental changes that have occurred after the adoption of the FY-26 budget. Reviewing appropriations and amending the budget throughout the year to recognize significant changes is also a financial “best practice” identified by the Government Finance Officers Association.
The adjustments to the adopted budget are incorporated in the FY 2025-26 amended budget financial schedules that are attached to the ordinance.
Recommended/Desired Action
Staff recommends approval of the ordinance.
Attachment(s)
Ordinance
Drafter
Ted Chinn
Head of Department
Ted Chinn