GAUTIER, Mississippi — The Gautier City Council on Aug. 5 approved final amendments to the fiscal year 2025 budget, moving certain revenues into fund balances for non‑operating special funds and aligning expenditures with prior allocations.

City Clerk Teresa Montgomery told the council the amendments are “the final amendments” and mainly shift revenue into fund balance for special funds; she said “there's no new revenue being sent” beyond existing sources. Council members asked questions about specific line items and funding sources during the discussion, including the classification of ARPA funds and accounting treatment for capital items such as furniture and equipment.

Councilman Jackson asked for clarification on how ARPA (American Rescue Plan Act) funds were classified. A staff member explained that ARPA money remaining from COVID relief had allowable classifications such as “negative economic impact” and that some police budget items were reallocated to use remaining ARPA funds. Montgomery and staff also explained that certain capital expenditures must meet useful‑life thresholds (for example, assets recorded with a useful life of 10 years or more) and that the budgeted numbers are estimates, not necessarily amounts already spent.

The motion to adopt the FY2025 budget amendments was made by Councilwoman Jamieson, seconded by Councilman Elvin, and carried. No public comments were made on the item during the meeting.

Background: staff said the amendments do not add new revenue to general operations but align recorded fund balances and expenditures in special funds and capital accounts. Council discussion requested follow‑up reporting on amphitheater receipts and other revenue items flagged during the meeting.