Adopt Resolution No. 2026-41 authorizing the carryover of Fiscal Year 2025-26 appropriations into Fiscal Year 2026-27 for the Police and Fire Departments.

As part of the Fiscal Year 2025-26 closeout process, Staff has identified funds that remain available for projects and expenditures that were not completed or fully expended prior to the end of the fiscal year.  To ensure continued availability of previously approved funding and allow departments to complete planned activities and projects, Staff is requesting authorization to carry forward the remaining balances into Fiscal Year 2026-27 through adoption of the accompanying resolution.

The Police Department has remaining funds available in its $1.2 million start-up account (10-416-6976) that were appropriated during Fiscal Year 2025-26 but were not fully expended prior to year-end.  Staff is requesting authorization to carry forward the remaining unspent balance into Fiscal Year 2026-27.  Carrying forward these funds will allow the Police Department to continue utilizing the available appropriation for its intended purpose during Fiscal Year 2026-27.

The Fire Department has remaining funds available totaling approximately $120,934.60 which are associated with capital improvement projects that were not completed during Fiscal Year 2025-26.  The requested carryover will ensure the previously approved funding remains available in Fiscal Year 2026-27 to complete the outstanding capital improvement projects.

The requested action does not appropriate new funding; rather, it preserves previously approved funding for expenditures and projects that remain incomplete or unspent at fiscal year-end.  The final carryover amounts will be reflected after completion of the fiscal year-end financial close process.