To: Board of Supervisors
From: Public Works
Agenda Section: Consent
Vote Requirement: 4/5th
SUBJECT:
title
Appropriation Transfers to Establish Equipment Fixed Asset Lines for the Parks & Recreation Budget, 1100713, and the Bicycles & Trailways Program, 1710715 for fiscal Year (FY) 2026-27 (4/5 Vote Required)
end
RECOMMENDATION(S):
Recommendation
That the Board of Supervisors:
1. Approve the appropriation transfer (Attachment 1) in FY 2026-27 for the purchase of a Kubota Lawn Tractor estimated at $11,946 in the Parks & Recreation budget, 1100713 (4/5 Vote Required); and
2. Approve the appropriation transfer (Attachment 2) in FY 2026-27 for the purchase of a Kubota Lawn Tractor estimated at $11,946 in the Bicycles & Trailways Program, 1710715 (4/5 Vote Required); and
3. Authorize the Auditor-Controller to establish fixed asset line 8986, Equipment, in the Parks & Recreation budget, 1100713, and the Bicycles & Trailways Program, 1710715 for fiscal Year (FY) 2026-27; and
4. Declare the two (2) older model mowers surplus; and
5. Request the Clerk of the Board to send an approved copy of this board report to the County Administrative Office - Purchasing Team.
Body
STRATEGIC PLAN:
This action supports the following areas of your Board’s Strategic Plan.
Area of Focus: Workforce & Operational Excellence
Strategic Plan Category: 9999 - Core Services/Other
DISCUSSION:
In FY 2025-26, the Humboldt County Department of Public Works Parks and Recreation department’s main mower broke down, it has been in the shop waiting on the parts needed for repairs for months with no end in sight due to the low availability of parts for the older models.
The second mower that would be used for backup is 14 years old and has its own list of issues including burning through oil. Considering the increased workload that would be put on the second mower if the one in the shop is unable to be repaired, and the fact that both mowers have exceeded their useful life, it has been determined both need to be replaced. The outdated mowers are being replaced with two (2) Kubota GR2120-2-48 series lawn tractors (mowers). The vendor originally confirmed that the mowers would be received by the end of FY 2025-26. Due to shipping issues outside the vendor’s control, the mowers will be received in FY 2026-27.
SOURCE OF FUNDING:
Parks & Recreation budget, 1100713
Bicycles & Trailways Program, 1710715
FINANCIAL IMPACT:
*Projected amounts are estimates and are subject to change.
Narrative Explanation of Financial Impact:
This item recommends transferring $11,946 from the Parks and Recreation budget (1100713) Services and Supplies categories to the appropriate Fixed Asset line, Equipment 8986, for FY 2026-27 and transferring $11,946 from the Bicycles & Trailways Program budget (1710715) Services and Supplies categories to the appropriate Fixed Asset line, Equipment 8986, for FY 2026-27, in order to purchase a total of two Kubota lawn tractors.
Annual maintenance costs are expected to be minimal as the mowers are brand new and will be funded by Parks and Recreation fees and Transportation Development Act (TDA) funds respectively.
STAFFING IMPACT:
Narrative Explanation of Staffing Impact:
There is no impact on current staffing allocations. However, purchasing two new mowers will allow Parks and Recreation staff more time to adequately perform mowing duties services at county owned parks and trails.
OTHER AGENCY INVOLVEMENT:
N/A
ALTERNATIVES TO STAFF RECOMMENDATIONS:
Your Board could choose not to approve the appropriation transfer. However, this is not recommended as it would prevent Parks and Recreation staff from necessary mowing for fire reduction and trail maintenance at county owned parks and trails.
ATTACHMENTS:
1. Appropriation Transfer 713
2. Appropriation Transfer 715
3. Kubota Quote
PREVIOUS ACTION/REFERRAL:
Meeting of: Feb. 10, 2026
File No.: 26-70