Agenda Date: 04/07/2026
Subject:
Title
Ordinance 10-2026: An ordinance on first reading amending Ordinance No. 23, Series of 2025, Appropriating Funds for the 2026 Annual Budget for all municipal purposes of the City of Littleton, Counties of Arapahoe, Douglas, and Jefferson, State of Colorado and amending budgets for the Enterprise Funds of the City of Littleton for the fiscal year beginning January 1, 2026, and ending December 31, 2026
Body
From:
James L. Becklenberg, City Manager
Prepared by:
Laurie Matta, Finance Director
Kevin Orton, Budget Manager
Presentations:
N/A
PURPOSE:
Council consideration of a 2026 budget amendment for carryover encumbrances and additional 2025 funding needs.
LONG-TERM OUTCOME(S) SERVED:
High-Quality Governance
DISCUSSION:
This ordinance will amend the 2026 Adopted Budget in the amount of $35,024,134. This budget amendment will carry forward 2025 unspent budget into 2026 to include
* 2025 open purchase orders/encumbrances - $2,207,603
* 2025 remaining capital project and grant balances - $32,240,531
* Other 2026 funding needs - $576,000
Funding for all carry forwards is available from unspent 2025 budgeted funds.
2025 Open Purchase Orders/Encumbrances and other adjustments - $2,207,603
During the year, departments encumber funds by issuing purchase orders for goods or services. The City's Principles of Sound Financial Policies last amended by City Council in April 2023 says, "Purchase orders remaining open at the end of the fiscal year will be considered for reappropriation in the subsequent fiscal year through a supplemental budget appropriation in the respective fund."
This budget amendment includes appropriating additional funds to the 2025 Budget for encumbrances in the amount of $2,207,603.
Capital Project and Grant Balance Rollover - $32,240,531
In addition to open purchases order, this ordinance includes carrying forward previously approved 2025 capital and other restricted fund project and grant fund balances...
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