To: Board of Supervisors
From: County Administrative Office
Agenda Section: Departmental
Vote Requirement: 4/5th
SUBJECT:title
Mid-Year Budget Review for Fiscal Year (FY) 2025-26, Budget Outlook for FY 2026-27 and Recommendations for Budget Adjustments (4/5 Vote Required)end
RECOMMENDATION(S):
Recommendation
That the Board of Supervisors:
1. Receive and file a review of the current FY 2025-26 budget and the budget outlook for FY 2026-27; and
2. Direct the County Administrative Officer (CAO) to prepare the FY 2026-27 budget based on the following parameters:
a. Set departmental General Fund allocations from the General Fund to increase by 5% based on current year General Fund allocations; and
b. Adjust General Fund allocations further for departments impacted by the raises approved in the CAA/Teamsters bargaining unit and other attorney classifications; and
c. Deallocate FY 2026-27 unbudgeted positions; and
d. Accept only additional requests for General Fund appropriation (ARGFA) that are for one-time expenditures up to $250,000 per request; and
e. Set the annual departmental contributions to Public Agency Retirement Services (PARS) to 2% of annual salaries; and
f. Approve a contribution to the Deferred Maintenance Trust Fund (3464) as determined by county policy; and
g. Approve the transfer from the Tax Loss Reserve of $2 million for FY 2026-27, so long as the minimum reserve is retained; and
h. Approve a contribution to the General Reserve to meet county policy requirements; and
i. Approve Human Resources - Risk Management to increase the Self-Insured Retention (SIR) for liability insurance to $400,000; and
j. Provide additional direction to staff on actions to close the FY 2026-27 projected General Fund budget deficit; and
3. Approve the list of budget adjustments (Attachment 1) and authorize CAO staff to make any technical corrections necessary to effectuate the Board's direction (4/5 Vote Required); and
4. Direct staff to return at third quarter on...
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