Title
Staff Report for a FY 2027 Budget Amendment Approving One-Time Carryover Appropriations from FY 2026 for the General Fund and Various Other Funds
Staffreport
SUMMARY AND RECOMMENDATIONS
Staff recommends the City Council Finance Committee accept and forward the report to City Council for approval of the FY 2026 carryover appropriation of funds to FY 2027.
BACKGROUND
The City Council approves annual budgets based on the best revenue and expenditure information available several months prior to the adoption of budget appropriations. The City Council approved the FY 2026 & FY 2027 Biennial Budget on June16, 2025, and adopted the FY 2027 Mid-Cycle Budget on May 4, 2026. The proposed budget amendment accounts for FY 2026 carryover appropriations to FY 2027 to allow previously funded activities that are still in progress to be completed. Funds associated with capital projects (including grants and equipment) within the five-year appropriation period are not included as these projects can be carried forward administratively for up to five years pursuant to Section 520 of the City Charter.
DISCUSSION
Staff recommends re-appropriation of $28,664,201 to amend the FY 2027 budget. General Fund is $2,325,287 of the requested amount; and $26,338,914 is requested for carryover in the Special Revenue, Internal Services, Enterprise, and Capital Project funds.
Of the total recommended re-appropriation, $23,381,231 is associated with active capital projects that are beyond the initial five-year appropriation period. Staff identified these projects as beyond the five-year carryover limit established under Section 520 of the San Leandro City Charter for capital projects. The carryover of funds is required in order to support the continued delivery of active projects as well as fulfill grant-related obligations.
The re-appropriation request of funds from FY 2026 to FY 2027 will maintain funding for previously approved Council initiatives that are in progress but have not yet been entered into contractual agreement or been encumbered. Attachment A provides details for each carryover request by fund. Attachment B provides details of capital projects beyond the five-year period that are requested to carryover.
FISCAL IMPACT
The proposed budget amendment will carryover appropriations of $28,664,201 from FY 2026 to FY 2027 and will increase the appropriation in the General Fund by $2,325,287. Identified capital projects beyond the five-year period approved to carryover will be authorized for up to an additional five-year period to facilitate project delivery.
ATTACHMENT
• Attachment A: FY 2026 to 2027 Total Carryover Budget Adjustment Detail
• Attachment B: FY 2026 to 2027 CIP Projects Beyond Five-Year Appropriation
• Attachment C: FY 2026 to 2027 Carryover Budget Adjustment Presentation
PREPARED BY
Tyler Hammond, Accountant II
Felicia Silva, Assistant Finance Director