CITY OF GAUTIER October 1, 2025 to September 30, 2026 BUDGET AMENDMENTS RESOLUTION NUMBER 256-2026 WHEREAS, pursuant to Miss. Code Ann. 21-35-25, the City is authorized to revise its budget from time to time as it deems necessary to meet the requirements of Mississippi law; and WHEREAS, the Mayor and Members of the City Council hereby find that amendment of the current budget as presented is in the best interests of the City; BE IT RESOLVED by the Mayor and Members of the Council of the City of Gautier, Mississippi, that the attached Budget Amendments for FY 2026 are hereby approved. BE IT FURTHER RESOLVED, that the City Manager or City Clerk is authorized to execute any and all documents necessary. This resolution was approved and in full force on July 22, 2026. Motion made by LORENZO, seconded by MINOR and the following vote was recorded: AYES: Casey Vaughan Richard Jackson Dante Elbin Eric Minor Cameron George Lorenzo Fuller NAYS: None ABSENT: Kay C Jamison GENERAL FUND: FUND 001 Budget Amendment New Budget FUND 156: LOCAL FORFEITURES Budget Amendment New Budget REVENUES REVENUES Licenses & Permits 126,000.00 208,000.00 334,000.00 Assets Forfeited 0.00 20,000.00 20,000.00 Grants 83,100.00 4,500.00 87,600.00 Wireless Comm 63-9-31 0.00 18,654.00 18,654.00 Loan Proceeds 914,400.00 (740,000.00) 174,400.00 Miscellaneous Revenue 0.00 73,875.00 73,875.00 Miscellaneous 234,500.00 111,000.00 345,500.00 112,529.00 Trx from Enterprise 1,100,000.00 (1,100,000.00) 0.00 EXPENDITURES Trx from Solid Waste 250,000.00 (250,000.00) 0.00 Capital Outlay 27,000.00 112,529.00 139,529.00 Trx from Amphitheater Venue 300,000.00 (250,000.00) 50,000.00 Budget funds received from SE Metro TF, Ins claims, Sale of K9, State Wireless Fund Amount Raised by Tax Levy 5,836,467.00 158,080.00 5,994,547.00 (1,858,420.00) FUND 160: FIRE PROTECTION FUND Budget Amendment New Budget EXPENDITURES EXPENDITURES LEGISLATIVE DEPARTMENT Capital Outlay 60,000.00 45,341.00 105,341.00 Personnel 228,986.00 (148,441.00) 80,545.00 Other Funding Sources (Cash Balance) 128,218.19 (45,341.00) 82,877.19 0.00 Supplies 8,000.00 (3,000.00) 5,000.00 Budget Equipment Purchase for New 2025 Pumper Services & Charges 27,450.00 125,318.00 152,768.00 FUND 355: WATER SUPPLY & TREATMENT PLANT Budget Amendment New Budget CITY COURT REVENUES Personnel 215,934.00 (38,032.00) 177,902.00 Grant 0.00 45,987.00 45,987.00 Services & Charges 152,300.00 (40,000.00) 112,300.00 EXPENDITURES CITY MANAGER Capital Outlay 105,609.03 45,987.00 151,596.03 Personnel 135,000.00 (91,424.00) 43,576.00 Budget USACE funding to move skids Services & Charges 12,800.00 1,937.00 14,737.00 Capital Outlay 0.00 799.00 799.00 ENTERPRISE FUND: FUND 400 Budget Amendment New Budget HUMAN RESOURCES REVENUES Personnel 65,963.00 (18,168.00) 47,795.00 Transfers In 0.00 135,501.00 135,501.00 Supplies 2,500.00 (700.00) 1,800.00 EXPENDITURES Services & Charges 7,100.00 (830.00) 6,270.00 LEGISLATIVE CITY CLERK Personnel 0.00 137,022.00 137,022.00 Personnel 448,678.00 (244,845.00) 203,833.00 Services & Charges 0.00 6,265.00 6,265.00 Supplies 15,500.00 (3,000.00) 12,500.00 COURT Services & Charges 27,850.00 (16,953.00) 10,897.00 Personnel 0.00 10,171.00 10,171.00 Capital Outlay 1,000.00 (1,000.00) 0.00 CITY MANAGER CITY ATTORNEY Personnel 0.00 54,510.00 54,510.00 Services & Charges 145,000.00 (55,639.00) 89,361.00 Services & Charges 0.00 356.00 356.00 BUILDING & PLANNING HUMAN RESOURCES Personnel 466,644.00 (210,370.00) 256,274.00 Personnel 0.00 19,402.00 19,402.00 Service & Charges 75,200.00 15,000.00 90,200.00 Services & Charges 0.00 880.00 880.00 GENERAL EXPENSES & FACILITIES CITY CLERK Services & Charges 1,038,525.00 (244,310.00) 794,215.00 Personnel 0.00 196,244.00 196,244.00 GRANTS & PROJECTS ADMIN Supplies 0.00 3,175.00 3,175.00 Personnel 232,507.00 (177,185.00) 55,322.00 Services & Charges 0.00 5,053.00 5,053.00 Service & Charges 15,265.00 2,000.00 17,265.00 Capital Outlay POLICE DEPARTMENT CITY ATTORNEY Supplies 290,100.00 (5,000.00) 285,100.00 Services & Charges 0.00 61,025.00 61,025.00 Services & Charges 248,000.00 (17,200.00) 230,800.00 PLANNING- CODE ENFORCEMENT Capital Outlay 281,200.00 (53,000.00) 228,200.00 Personnel 0.00 114,653.00 114,653.00 FIRE DEPARTMENT BUILDING-GENERAL EXPENSE Personnel 2,960,614.00 (15,000.00) 2,945,614.00 Services & Charges 0.00 168,065.00 168,065.00 Supplies 74,000.00 (5,000.00) 69,000.00 GRANTS-PROJECTS Services & Charges 131,500.00 (10,000.00) 121,500.00 Personnel 0.00 126,681.00 126,681.00 Capital Outlay 806,500.00 (798,300.00) 8,200.00 Services & Charges 0.00 1,066.00 1,066.00 Debt Service 0.00 95,000.00 95,000.00 MAINTENANCE RECREATION DEPARTMENT Personnel 0.00 98,538.00 98,538.00 Personnel 555,631.00 (33,000.00) 522,631.00 Services & Charges 0.00 373.00 373.00 Supplies 166,000.00 (10,000.00) 156,000.00 WATER & SEWER - ADMINISTRATION Services & Charges 130,910.00 17,000.00 147,910.00 Services & Charges 2,799,821.00 77,943.00 2,877,764.00 Capital Outlay 83,000.00 23,000.00 106,000.00 WATER & SEWER - OPERATIONS & MAINTENANCE STREETS Supplies 445,000.00 100,000.00 545,000.00 Supplies 65,000.00 (10,000.00) 55,000.00 Services & Charges 3,956,792.00 22,000.00 3,978,792.00 Services & Charges 610,100.00 (32,000.00) 578,100.00 Capital Outlay 140,000.00 150,000.00 290,000.00 MAINTENANCE WATER & SEWER - OTHER Personnel 318,535.00 (109,000.00) 209,535.00 Transfer to General Fund 1,100,000.00 (1,100,000.00) 0.00 Services & Charges 19,000.00 (500.00) 18,500.00 Transfer to Debt Service / Reserve Funds 1,005,749.00 (117,921.00) 887,828.00 INTERFUND TRANSFERS 135,501.00 To Other Funds 949,703.00 253,423.00 1,203,126.00 Eliminate fund transfer and budget costs; Reallocate budget based on maintenance priorities. (1,858,420.00) FUND 404: SOLID WASTE FUND Budget Amendment New Budget Eliminate fund transfers for indirect costs and budget costs to appropriate funds; Remove firetruck purchased SEP 2025 EXPENDITURES and add payment; Budget legal fees For Town Center Development; Budget 2025 LEGISLATIVE Tax Sale proceeds; Adjust dept budgets as needed for increased FUEL Costs, OT, and emergency repairs. Personnel 0.00 11,419.00 11,419.00 FUND 002: HB1 MODERNIZATIO ACT (USE TAX) Budget Amendment New Budget COURT REVENUES Personnel 0.00 18,138.00 18,138.00 Transfers In (Fund 130) 0.00 453,000.00 453,000.00 CITY MANAGER EXPENDITURES Personnel 0.00 10,904.00 10,904.00 Infrastructure: Streets 500,000.00 (200,000.00) 300,000.00 CITY CLERK Infrastructure: I & I - Drainage 0.00 453,000.00 453,000.00 Personnel 0.00 43,612.00 43,612.00 Unappropriated (Restricted) 328,000.00 (300,000.00) 28,000.00 Services & Charges 0.00 1,000.00 1,000.00 Transfers to Capital Projects 460,000.00 500,000.00 960,000.00 CITY ATTORNEY 453,000.00 Services & Charges 0.00 13,500.00 13,500.00 Budget transfers to/from Martin Bluff Fund 130; Reallocate funds to Drainage Project PLANNING- CODE ENFORCEMENT FUND 004: Amphitheater Venue Budget Amendment New Budget Personnel 0.00 91,366.00 91,366.00 REVENUES BUILDING-GENERAL EXPENSE Events - Facility Fees 560,000.00 (213,000.00) 347,000.00 EXPENDITURES Services & Charges 0.00 2,475.00 2,475.00 Other Services & Charges 228,850.00 37,000.00 265,850.00 SOLID WASTE COLLECTION & DISPOSAL Transfers Out 300,000.00 (250,000.00) 50,000,00 (213,000.00) Services & Charges 2,096,260.00 57,586.00 2,153,846.00 Eliminate Fund Transfer excluding Property Insurance; Fund costs assoc with J Roberts concert SOLID WASTE ADMINISTRATION FUND 130: $7 CAPITAL IMP BOND (Martin Bluff Widening) Budget Amendment New Budget Transfer to General Fund 250,000.00 (250,000.00) 0.00 REVENUES 0.00 Interest 1,000.00 6,000.00 7,000.00 Eliminate fund transfer and budget costs as well as additional service charges. Transfers In (Fund 002) 0.00 500,000.00 500,000.00 506,000.00 EXPENDITURES Capital Improvements 2,715,358.57 57,997.50 2,773,356.07 Unappropriated 8,842.64 (5,497.50) 3,345.14 Transfers Out 0.00 453,500.00 453,500.00 506,000.00 Budget transfers from Fund 002 to cover reimb timing issues and SA #6 added to contract.