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Leon County
Board of County Commissioners Agenda Item#15 January 27, 2026 |
| To: | Honorable Chairman and Members of the Board |
| From: | Vincent S. Long, County Administrator |
| Title: | Fiscal Year 2025 Annual Performance and Financial Report |
| Review and Approval: | Vincent S. Long, County Administrator |
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Department/Division Review and Approval: |
Ken Morris, Assistant County Administrator Roshaunda Bradley, Director, Office of Management and Budget |
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Lead Staff/ Project Team: |
Eryn Calabro, Principal Budget & Grants Coordinator Michelle Johnson, Senior Management & Budget Analyst Amy Weeks, Senior Management & Budget Analyst Demetrius Jones, Management & Budget Analyst Siara Johnson, Management & Budget Analyst Shawnya Hernandez, Management Analyst |
Statement of Issue:
This item seeks Board acceptance of the Fiscal Year (FY) 2025 Annual Performance and Financial Report. The report provides a review of the financial and organizational performance of the County for FY 2025.
Fiscal Impact:
This item has no fiscal impact.
Staff Recommendation:
Option #1: Accept the FY 2025 Annual Performance and Financial Report (Attachment #1).
Report and Discussion
Background:
The Office of Management and Budget (OMB) prepares two financial reports annually for Board consideration: (1) a midyear report that identifies financial trends that are developing, and seeks guidance as required; and (2) a fiscal year-end report that provides a review of the financial and organizational performance of the County.
Analysis:
Included in the Annual Performance Financial Report are the following sections:
Program/Division Summary
The Program/Division section summarizes each program’s/division’s activities for FY 2025, including highlights, progress towards the Board’s Strategic Plan Bold Goals and Five-Year Targets, performance measures, and a financial and staffing summary.
Major Revenues
The Revenues section summarizes and describes the County’s major revenue receipts (unaudited) for FY 2025. These receipts are compared to the prior fiscal year’s actual receipts and FY 2025 adjusted budget.
Expenditures
The Expenditures section presents the FY 2025 adjusted budgets for each program, actual expenditures, and the dollar amount and percentage spent over/under the FY 2025 adjusted budget.
Fund Balance
The Fund Balance section compares the fund balances of each fund for the two prior fiscal years and provides the following analysis: 1) estimated fund balance for each fund; 2) appropriated fund balance; and 3) unreserved fund balance for FY 2025 (unaudited).
Capital Improvement Program
This section describes each capital improvement project in the County and provides the budgets and expenditures for FY 2025.
Grants Program
The Grants Program section provides the FY 2025 budget and expenditure information for all County grants as well as a description of each grant.
Comparative Data
The Comparative Data section provides a net budget, population, ad valorem tax collection, and staffing comparison between Leon County and other like-sized counties.
Options:
Accept the FY 2025 Annual Performance and Financial Report (Attachment #1).
Do not accept the FY 2025 Annual Performance and Financial Report.
Board direction.
Recommendation:
Option #1
Attachment: