COUNTY EXECUTIVE OFFICE - E. COLIO WARREN
1. Receive presentation from the County Executive Officer on the proposed amended Fiscal Year (FY) 2026-2027 recommended County Budget, including proposed changes identified subsequent to the June 30 tentative approval, capital projects, and proposed position allocations.
2. Open public hearing, receive public testimony, discuss, deliberate, and consider any proposed revisions to the recommended budget.
3. Conclude Public Hearing, adopt the attached resolution adopting the Fiscal Year 2026–27 budget for the County of San Benito and the special districts for which the Board is the governing board, as amended by any changes approved by the Board.
4. Approve the Schedule of Authorized Positions for FY 26-27 Recommended Budget.
5. If additional review is needed, continue the public hearing to September 29, 2026, and return for adoption after deliberations conclude.
6. Direct the County Executive Officer and/or designee(s) to incorporate approved changes into the final budget documents and take the actions necessary to implement the adopted budget
SBC FILE NUMBER: 119
RESOLUTION: 2026 -
PUBLIC HEARING
At its June 16 budget workshop, the Board reviewed departmental requests and directed staff to develop balancing options, including review of staffing, reserves, unfunded mandates, and potential revenue. At the June 24 workshop, the Board directed the County Executive Officer to return on June 30 with a proposed interim budget. On June 30, the Board tentatively approved the CEO recommended FY 2026-27 budget with $239,747,773 in appropriations, $210,967,589 in estimated revenues, and $28,780,184 in budgeted use of fund balance. The Board also authorized continuation of previously appropriated capital projects included in that budget and directed staff to return for budget hearings before adoption.
The budget hearing presentation now identifies amendments since the June 30 action and a final proposed budget for adoption. The hearing provides an opportunity for the Board to receive testimony and make revisions before adopting the budget by resolution. California Government Code section 29088 sets October 2 as the deadline for adoption following the hearing.
The proposed Fiscal Year 2026–27 budget provides $263,162,678 in appropriations across all funds, supported by $231,360,841 in estimated revenue and $31,801,837 in planned use of fund balance. The table below summarizes the presentations proposed adoption totals
| Budget Component | June 30 Tentative | Change | Proposed Adoption |
| Appropriations, all funds | $239,747,773 | + $23,414,905 | $263,162,678 |
| Est. Revenues, all funds | $210,967,589 | + $20,393,252 | $231,360,841 |
| Budgeted Use of Balance | $28,780,184 | + $3,021,653 | $31,801,837 |
| General Fund Appropriations | $77,231,402 | + $3,033,691 | $80,265,093 |
| General Fund Reserves | $71,248,758 | + $1,952,236 | $73,200,994 |
| General Fund Use of Fund Balance/ Reserves | $5,982,644 | + $1,081,455 | $7,064,099 |
The amended proposal increases all funds appropriations by $23,414,905 and estimated revenue by $20,393,252 compared with June 30. Planned use of fund balance rises by $3,021,653.
In the General Fund, proposed appropriations rise by $3,033,691 to $80,265,093, and estimated revenue rises by $1,952,236 to $73,200,994. Notable appropriation changes include $1,245,066 in General Fund contributions and $1,100,040 for 911 Communications. The presentation also includes the approval of 591.70 allocated positions across multiple departments, including eight positions from the San Benito Council of Government (SBCOG).
Outside the General Fund, proposed appropriations are $182,897,585, and revenue is $158,159,847, reflecting increases of $20,381,214 and $18,441,016, respectively. The largest identified change is $15,765,000 in Capital Projects Fund appropriations with matching revenue.
The proposed budget includes road and bridge work, capital projects, and departmental operating budgets. The presentation identifies planned uses of General Fund reserves for the San Juan Highway ($1,100,000) and the library renovation ($2,900,000). These amounts and the associated reserve projections depend on final fiscal year-end balances.
Prior Year Estimates and Fund Balance.
Projected revenue and expenses for the last fiscal year (FY 2025-26) reflect estimates as of June. To date, the FY 2025-26 books have not closed. Until the County has determined actual revenues and expenditures for the last fiscal year, any carry forward and spending associated with it should be treated cautiously. Once final balances are known, the budget can be amended to reflect additional priorities.
The proposed resolution directs the Auditor-Controller, if an unassigned General Fund balance is available at the end of FY 2025–26, to allocate it in order to a General Fund operational reserve of 10% of General Fund expenses, an emergency reserve of 5% of General Fund expenses, a disaster recovery reserve of up to $500,000, and then unassigned available reserves. It also authorizes adjustments to reserves in each fund, as needed, to reconcile estimated and actual fund balances and to balance the funds and the budget.
Adoption authorizes FY 2026-27 appropriations of $263,162,678 across all funds, supported by $231,360,841 in estimated revenues and $31,801,837 in budgeted use of fund balance. Within those totals, the General Fund has $80,265,093 in appropriations, $73,200,994 in estimated revenues, and $7,064,099 in budgeted use of fund balance and reserves. Actual results will depend on revenues received and expenditures incurred during the fiscal year. Subsequent changes to appropriations will require action in accordance with applicable budget law and County procedures.
1. Receive presentation from the County Executive Officer on the proposed amended Fiscal Year (FY) 2026-2027 recommended County Budget, including proposed changes identified subsequent to the June 30 tentative approval, capital projects, and proposed position allocations.
2. Open public hearing, receive public testimony, discuss, deliberate, and consider any proposed revisions to the recommended budget.
3. Conclude Public Hearing, adopt the attached resolution adopting the Fiscal Year 2026–27 budget for the County of San Benito and the special districts for which the Board is the governing board, as amended by any changes approved by the Board.
4. Approve the Schedule of Authorized Positions for FY 26-27 Recommended Budget.
5. If additional review is needed, continue the public hearing to September 29, 2026, and return for adoption after deliberations conclude.
6. Direct the County Executive Officer and/or designee(s) to incorporate approved changes into the final budget documents and take the actions necessary to implement the adopted budget