Title
HEARING - Chief Administrative Office recommending the Board:
1) Open the budget hearing and receive a budget presentation on the Fiscal Year (FY) 2025-26 Recommended Budget;
2) Approve the FY 2025-26 Recommended Budget, including any revisions deemed necessary, for the purpose of having the authority to spend until the budget is adopted in September;
3) Authorize the Facilities Division of the Chief Administrative Office and the Department of Transportation to proceed with the Capital Projects and Road Work plans as identified and approved in the Recommended Budget, with any amendments as directed by the Board, effective July 1, 2025;
4) Approve the Fixed Asset listing as identified in the Recommended Budget, with any amendments as directed by the Board, and authorize the respective departments to proceed with purchases, effective July 1, 2025;
5) Approve the FY 2025-26 Risk General Liability, Retiree Health, and Workers’ Compensation charges included in the FY 2025-26 Recommended Budget;
6) Approve Vehicles for Permanent Assignment and Overnight Retention (Take Home-Vehicles) in accordance with Board Policy D-4, Vehicle Use, Standards, Procurement and Disposal as identified in the attachment;
7) Adopt and authorize the Chair to sign Resolution 074-2025 to:
a) Approve the Authorized Personnel Allocation for FY 2025-26, as outlined in the Recommended Budget;
b) Approve the expiration dates of limited-term allocations, as outlined in Exhibit B; and
c) Authorize the Human Resources Department to initiate and process a reduction in force for 11.0 full-time equivalent filled allocations, as outlined in the Resolution; and
d) Approve the continuation of underfill arrangement as outlined in the Resolution;
8) Appoint two members to the FY 2026-27 Budget Ad Hoc Committee and disband the FY 2025-26 Budget Ad Hoc Committee; and
9) Direct staff to return to the Board on September 23, 2025, with proposed amendments to the FY 2025-26 Budget for inclusion in the Adopted Budget and later adoption by Resolution.
FUNDING: Countywide Budget Approval.
Body
DISCUSSION / BACKGROUND
The Chief Administrative Office is presenting the Fiscal Year (FY) 2025-26 Recommended Budget for consideration and approval. The FY 2025-26 Recommended Budget was made public on May 29, 2025. The Recommended Budget is attached to this Legistar item as a link and can be found online at https://www.eldoradocounty.ca.gov/County-Government/County-Departments/Chief-Administrative-Office/Budget-Information/Fiscal-Year-2025-2026-Recommended-Budget. In accordance with Government Code requirements, notice of the Hearing was provided 11 days prior to June 10, 2025. The Chief Administrative Officer has prepared a memo to summarize the Recommended Budget that can be found on page seven of Attachment B.
Pursuant to Government Code Section 29064, "On or before June 30 of each year the board, by formal action, shall approve the recommended budget, including the revisions it deems necessary for the purpose of having authority to spend until the budget is adopted." The Chief Administrative Office therefore requests that the Board consider and approve the attached FY 2025-26 Recommended Budget, including any revisions deemed necessary; as well as authorize the Capital Projects and Road work plans; approve the fixed asset listing, take-home vehicle list, and Risk Program rates; and direct staff to return to the Board with recommended revisions to the Recommended Budget in September.
In accordance with Government Code Section 29007, the Board of Supervisors must approve a schedule establishing the number of allocated positions and salary ranges by classification as part of its adopted budget. Annually in June, the Chief Administrative Office brings a resolution to the Board to approve the personnel allocation for the upcoming fiscal year. The Recommended Budget documents included the deletion of a vacant 1.0 Full Time Equivalent (FTE) Limited Term Risk Manager allocation in the Human Resources and Risk Management Department. However, this allocation was actually automatically deleted on November 1, 2024, due to the expiration date of the allocation. So, the actual current allocation, before any changes are made with the proposed Resolution, is 2057.38 FTE, which is 1.0 FTE lower than what is published in the Recommended Budget Book. The Recommended Budget includes a total Personnel Allocation of a 2018.18 full-time equivalent (FTE) allocations, a net reduction of 39.2 FTE allocation. This includes a net reduction of 28.2 FTE in vacant positions and 11.0 FTE filled positions. A 1.0 FTE ERP Analyst will be deleted on January 10, 2025, after the completion on the timekeeping system implementation. The remaining 10.0 FTE filled allocations will be deleted effective July 11, 2025, with the last working day of affected employees on July 10, 2025, in a manner that reflects compliance with the minimum notice periods required by the applicable Memoranda of Understanding. Staff is recommending the Board approve the Personnel Allocation Resolution and direct Human Resources to initiate and process a reduction in force for a total of 39.2 FTE, comprising 28.2 FTE vacant and 11.0 FTE filled allocations as outlined in the Resolution.
In addition, it is recommended that the Board approve the attached listing of permanent assignment and overnight retention of County-owned vehicles. Board Policy D-4, Vehicle Use, Standards, Procurement and Disposal, Section B.2, titled "Permanent Assignment and Overnight Retention (Take Home-Vehicles)" requires that the "initial and continued permanent assignment and overnight retention of County-owned vehicles" be approved by the Board of Supervisors annually during the budget process. The Chief Administrative Officer requires each department requesting authorization of vehicles for permanent assignment and overnight retention to submit detailed justification for the request. The number of Take Home-Vehicles has declined over the past two fiscal years from 141 in FY 2023-24 to 124 in FY 2025-26. A summary of the current assignments is attached as Attachment C.
On April 8, 2025, the Board directed staff to begin working with departments on 5% and 10% budget reduction scenarios for the development of the FY 2026-27 Budget. Due to staff already working of the FY 2026-27 Budget and the FY 2025-26 Recommended Budget has been finalized, staff are requesting that the Board appoint two members to a FY 2026-27 Budget Ad Hoc Committee and disband the FY 2025-26 Budget Ad Hoc Committee.
The Chief Administrative Office will return to the Board in September, after the financial records have closed for FY 2024-25, with recommended revisions reflecting actual fund balances and state and federal funding impacts.
ALTERNATIVES
If a majority vote cannot be reached by June 30, 2025, per Government Code Section 29124, the Auditor shall approve payments “based on the final budget of the preceding year, excluding assets and transfers-out unless specifically approved by the board.”
PRIOR BOARD ACTION
Legistar file 24-1916 - November 5, 2024 - The Board directed staff to explore options for potential General Fund savings.
Legistar file 25-0217 - January 25, 2025 - The Board directed staff to include a discussion during the Budget regarding future funding for non-mandated programs.
Legistar file 25-0236 - February 11, 2025 - The Board received an update on the Budget development process. During that discussion, the Board directed staff to work with the Budget Ad Hoc Committee to research increasing fees to reflect the actual costs to provide the services and explore revenue generating ideas that focus on tourists rather than residents and return to the Board with a recommendation; directed staff to analyze the disaster designation goal and include code enforcement and public safety in County operations examples in Discretionary Transient Occupancy Tax (DTOT) Policy in Board Budget Policy B-16 to be incorporated into changes for Board approval on April 22, 2025; and provided direction to staff on the DTOT budget.
Legistar file 25-0449 - March 11, 2025 - The Board reviewed a list of all programs with a Net County Cost and their levels of discretion to be taken into consideration while creating and providing direction on the Fiscal Year 2025-26 Budget.
Legistar file 25-0654 - April 8, 2025 - The Board directed staff to return to the Board on April 22, 2025, for consideration of the reallocation of Forebay Park funding for the bathroom and parking lot and for consideration of combining the Senior Day Care sites by closing the El Dorado Hills location and retaining the Placerville location.
Legistar file 25-0732 - April 22, 2025 - The Board approved and revised Board of Supervisors Policy B-16 Budget Policies; directed staff to incorporate combining the Senior Day Care sites, retaining the Placerville location into the FY 2025-26 Recommended Budget; and directed the following for Forebay Park for the FY 2025-26 Recommended Budget: Include $1 million in Recommended Budget for Forebay Park and direct staff to return to the Board with a plan for an initial phase of the park to include restroom, parking, and options for installation of senior equipment and a dog park.
CLERK OF THE BOARD FOLLOW UP ACTIONS
Clerk to obtain the Chair's signature on the Resolution and provide a copy to the Human Resources Department.
STRATEGIC PLAN COMPONENT
N/A
CONTACT
Tiffany Schmid, Chief Administrative Officer
Sue Hennike, Assistant Chief Administrative Officer