DeBary council amends FY2025–26 budget to carry forward grants and capital projects; approves five‑year audit engagement

The City of DeBary approved a fiscal‑year budget amendment (Resolution 2026‑01) to align the FY2025–26 budget with audited balances and to carry forward funds for multi‑year grants and capital projects.

Finance Director Liz Bower explained the largest variances were timing and multi‑year grants: the Alexander Island (ECHO) project accounts for a multi‑year program (roughly $4.3M rebudgeted with $2.5M in grants), roadway resurfacing shifted about $700,000 into FY26, and a Safe Streets for All grant (~$329,000) was carried forward. Overall, the general fund variance with the audited results was presented at about $5.6 million, which includes a final FY25 adjustment (Hurricane Ian settlement) that staff accounted for in the reconciliation.

Other budget adjustments included carrying forward funds for Fire Station 39 equipment and furnishings, a delayed F‑150 truck purchase for the deputy fire chief (supply lead times), assigned reserves for a gateway entrance planning project and reallocation within stormwater and mobility funds tied to Dirkson project impact fees. Bower told council about leftover ARPA balances (~$194,000) encumbered to specific projects.

Council approved the budget amendment unanimously by roll call.

Audit engagement
Immediately after the budget vote, council approved a five‑year engagement letter with Thomas Moore and Company PL (audit firm) to perform annual audits for fiscal years ending Sept. 30, 2026–2030. Finance staff recommended retaining the firm for the next five years after a procurement process in 2021 and a current evaluation that staff described as favorable.