By Matt de Simone
Botetourt County approved its fiscal year 2026-27 budget in June after weeks of discussion over school funding, county finances and spending priorities. But the county’s budget process does not end with adoption.
Since then, the Board of Supervisors has considered and approved budget amendments, including one at its Sept. 22 meeting. The September amendment included funds carried forward from the previous fiscal year, restricted funds and other adjustments to the county’s FY2026-27 budget.
So why does a budget approved only a few months earlier already need to be amended?
The short answer is that budget amendments are a normal part of the county’s financial process.
Chad Sweeney, the county’s senior financial analyst, said the county’s budget structure is designed to adapt as funding becomes available and circumstances develop during the fiscal year.
“Our budget structure is designed to adapt throughout the year,” Sweeney said when asked last week about the process.
For example, the county does not project certain grants in advance because it does not know whether or when they will be awarded. Once the funding is received, the county adds the money and the related spending authority through a budget amendment.
Restricted and special-use funds also are kept separate from the standard annual budget to ensure they are used only for their designated purposes. Funds remaining from the previous fiscal year can be carried forward for ongoing projects.
Sweeney said fiscal year 2026-27 has seen a larger-than-usual amount of budget amendments because of three new fire apparatus purchases, new grants and three major capital projects.
Budget amendments approved so far total about $45.3 million. That figure does not mean the county suddenly decided to spend $45.3 million more in taxpayer money than it approved in June.
Much of that amount consists of grants, non-general funds, capital projects and other funding that was not included in the original budget.
For a more direct comparison, excluding grants and non-general funds, Sweeney said the county’s budget authority has increased from about $159 million to $170.4 million, an increase of about $11.4 million.
The recent decision regarding the Eagle Rock cleanup project also illustrates how the county can address an unexpected expense within its existing budget. The board approved $24,000 in funding to address a shortfall in the cleanup of a collapsed building, but did not include the amount as a new appropriation in the budget amendment. Instead, supervisors directed staff to identify savings or available funds within the existing budget to cover the gap.
Sweeney said the budget adjustments processed so far have been primarily routine fiscal actions. He said the county does not anticipate significant additional amendments this fiscal year beyond routine adjustments as grants are awarded and restricted funds are adjusted.
In other words, the annual budget approved by the Board of Supervisors establishes the county’s spending plan, but it is not intended to remain unchanged for the entire fiscal year.
For more information about Botetourt County’s budget process and to view budget documents, visit botetourtva.gov/999/Annual-Budget.
