COUNTY EXECUTIVE OFFICE - E. COLIO WARREN
1. Adopt Resolution authorizing Fiscal Year 2025-2026 year-end budget amendments for the District Attorney (1205) Division, authorizing the transfer of $41,766.00 in existing departmental appropriations to Salary and Benefits, and authorizing an additional increase of $80,839.00 in County General Funds to balance the District Attorney's budget; and
2. Adopt Budget Amendment Resolution in the amount of $300,000.00, increasing revenue & expenses in the "Various Developers Projects" Budget Unit, which includes Major subdivisions/Tentative Maps, Minor subdivisions, Conditional Use Permits, Rezones, and General Plan Amendment projects to pay outstanding invoices for Fiscal Year 2025/26. No County General Fund is required for this budget amendment request.
3. Adopt a resolution authorizing Fiscal Year 2025-2026 year-end budget amendments for the Resource Management Agency funds authorizing additional expenditure appropriations for: Planning & Zoning 101.65.1265 totaling $2,500.00; Public Works, Maintenance 101.70.1290, Adm & Engineering 101.70.1295 totaling $4,000.00; Memorial Park 101.70.1300, and Recreation 101.70.1305 totaling $44,700.00; Road Fund 210.70.2030 and 210.70.2275 authorizing an additional $87,500; Capital Projects Fund 300.70.3500 authorizing an additional $4,000; Debt Service Fund 370.15.3725 authorizing an additional appropriation of $2,500; in total authorize a contribution of up to $143,200.00 from the County General Fund to balance the RMA Funds' budgets.
4. Authorize the Auditor-Controller to make the necessary budgetary adjustments and accounting entries to implement the approved amendments and recognize the additional increase in County General Fund totaling $226,000; and
5. Authorize the Chair to sign resolutions.
SBC FILE NUMBER: 119
RESOLUTION NO.: 2026-133
RESOLUTION NO.: 2026-134
RESOLUTION NO.: 2026-135
CONSENT AGENDA
On October 1, 2025, the Board of Supervisors adopted the Fiscal Year 2025-2026 (FY 2025/26) Final Budget through Resolution No. 2025-79, establishing appropriations and estimated revenues for County departments and divisions.
As part of the fiscal year-end closing and budget reconciliation process, adjustments have been identified for the District Attorney and Parks Divisions to align budgeted appropriations with actual expenditures. The proposed amendments address expenditure requirements that exceed available departmental appropriations and provide the necessary budget authority to balance the respective departmental budgets for FY2025/26.
District Attorney (1205)
The District Attorney's Office requires adjustments totaling $122,605 within its Salary and Benefits budget to address year-end personnel expenditures, including regular salaries and retirement costs.
Of this amount, $41,766 will be funded through the reallocation of existing appropriations from Services and Supplies, Other Charges, and Fixed Assets. The remaining $80,839 will be funded through an increase in County General Funds.
These adjustments will provide the necessary funding to address year-end Salary and Benefits expenditures and balance the District Attorney's budget.
Developer Fund (639)
The Planning Department Developer Fund (639) requires additional expenditure appropriations totaling $300,000 to address unpaid invoices and County staff time. More projects than anticipated began in FY 25/26, resulting in an insufficient appropriation of the account budget. A Budget Adjustment is being requested to account for the additional Revenue and Expenses resulting from these new projects. There is no Fiscal impact on the county as these expenses are reimbursable by the Developer. Only Major subdivisions/Tentative Maps are assigned a separate division at the Planning Department's request.
The proposed amendment recognizes an additional $300,000 in departmental revenues from developer service charges. No increase in the County General Fund is required for this budget amendment request.
These adjustments will provide the necessary appropriations and funding to balance the Planning Developer Fund 639 budget for FY 2025-2026.
The proposed resolutions will authorize the necessary budgetary adjustments in accordance with governmental accounting and financial reporting practices.
Resource Management Agency (RMA Funds 101,210,300,370)
The various divisions administered by RMA require additional expenditure appropriations totaling $145,700, increasing estimated departmental Parks Division revenues by $2,489 to address year-end costs associated with unpaid invoices, sick leave payouts, maintenance of buildings and grounds, and cost plan charges.
Adopt a resolution authorizing Fiscal Year 2025-2026 year-end budget amendments for the Resource Management Agency funds authorizing additional expenditure appropriations for: Planning & Zoning 101.65.1265 totaling $2,500.00; Public Works, Maintenance 101.70.1290, Adm & Engineering 101.70.1295 totaling $4,000.00; Memorial Park 101.70.1300, and Recreation 101.70.1305 totaling $44,700.00; Road Fund 210.70.2030 and 210.70.2275 authorizing an additional $87,500; Capital Projects Fund 300.70.3500 authorizing an additional $4,000; Debt Service Fund 370.15.3725 authorizing an additional appropriation of $2,500; in total County General Fund contributions to balance the RMA Funds budget requires up to $143,200.00.
These adjustments will provide the necessary appropriations and funding to balance the RMA Division's budget for FY 2025-2026.
The proposed resolutions will authorize the necessary budgetary adjustments in accordance with governmental accounting and financial reporting practices
The proposed FY 2025-2026 year-end balancing budget amendments require additional funding from the County General Fund totaling $224,000, consisting of $80,839 for the District Attorney and $143,200 for Parks and other RMA divisions. While these amendments will increase the use of County General Fund resources, the additional funding is necessary to balance the respective departmental budgets for Fiscal Year 2025-2026.
1. Adopt Resolution authorizing Fiscal Year 2025-2026 year-end budget amendments for the District Attorney (1205) Division, authorizing the transfer of $41,766.00 in existing departmental appropriations to Salary and Benefits, and authorizing an additional increase of $80,839.00 in County General Funds to balance the District Attorney's budget; and
2. Adopt Budget Amendment Resolution in the amount of $300,000.00, increasing revenue & expenses in the "Various Developers Projects" Budget Unit, which includes Major subdivisions/Tentative Maps, Minor subdivisions, Conditional Use Permits, Rezones, and General Plan Amendment projects to pay outstanding invoices for Fiscal Year 2025/26. No County General Fund is required for this budget amendment request.
3. Adopt a resolution authorizing Fiscal Year 2025-2026 year-end budget amendments for the Resource Management Agency funds authorizing additional expenditure appropriations for: Planning & Zoning 101.65.1265 totaling $2,500.00; Public Works, Maintenance 101.70.1290, Adm & Engineering 101.70.1295 totaling $4,000.00; Memorial Park 101.70.1300, and Recreation 101.70.1305 totaling $44,700.00; Road Fund 210.70.2030 and 210.70.2275 authorizing an additional $87,500; Capital Projects Fund 300.70.3500 authorizing an additional $4,000; Debt Service Fund 370.15.3725 authorizing an additional appropriation of $2,500; in total authorize a contribution of up to $143,200.00 from the County General Fund to balance the RMA Funds' budgets.
4. Authorize the Auditor-Controller to make the necessary budgetary adjustments and accounting entries to implement the approved amendments and recognize the additional increase in County General Fund totaling $226,000; and
5. Authorize the Chair to sign resolutions.