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File #: 26-182    Version: 1 Name:
Type: Report Status: Consent Agenda (no vote)
File created: 2/2/2026 In control: Board of Supervisors
On agenda: 2/18/2026 Final action:
Title: FY 26 Second Quarter Financial Report.
Attachments: 1. Att.A - General Fund Quarterly Financial Report, 2. Att.B - School Fund Quarterly Financial Report, 3. Att.C - County Executive Approved Transfers, 4. Att.D – Grant Report, 5. Att.E - Investment Report
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AGENDA DATE: 2/18/2026

TITLE:
FY 26 Second Quarter Financial Report

SUBJECT/PROPOSAL/REQUEST: FY 26 Second Quarter Financial Report

ITEM TYPE: Consent Information Item

STAFF CONTACT(S): Richardson, Sumner, Bowman, Malcolm, Davidson, Vinzant, Rakes, Greene, Huff

PRESENTER (S): N/A

LEGAL REVIEW: Not Required

REVIEWED BY: Jeffrey B. Richardson

BACKGROUND: In accordance with the County's Financial Policies, attached is the Quarterly Financial Report for July 1, 2025 through December 31, 2025. This report includes budget-to-actual comparisons for the current year, a report of transfers authorized by the County Executive, grant activity, and a report on County investments.

STRATEGIC PLAN: Mission - To enhance the well-being and quality of life for all community members through the provision of the highest level of public service consistent with the prudent use of public funds.

DISCUSSION:
General Fund Quarterly Financial Report (Attachment A)
The General Fund Quarterly Financial Report reflects year-to-date (YTD) data from July 1, 2025 through December 31, 2025, the end of the second quarter (Q2) of FY 26.

School Fund Quarterly Financial Report (Attachment B)
As requested by the Board, the Albemarle County Public Schools Quarterly Financial Report as of December 31, 2025 is included.

County Executive Approved Transfers (Attachment C)
The FY 26 appropriation resolution provides the County Executive with the authority to make various administrative budget adjustments during the year. Attachment C contains a list of these adjustments made during the second quarter.

General Government Grants Report (Attachment D)
Pursuant to the County's Grant Policy and associated procedures, staff provides periodic reports to the Board on the County's application for and use of grants. Attachment D includes a brief description of the grant applications submitted and grant awards received from October 1, 2025 through December 31, 2025.

Investment Report (A...

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