Title
Chief Administrative Office recommending the Board:
1) Approve and authorize the Chair to sign an amendment to the Fiscal Year (FY) 2026-27 Budget, to reflect the direction provided by the Board on September 22, 2026 (4/5 vote required);
2) Adopt and authorize the Chair to sign Resolution 163-2026, incorporating Exhibits 1 through 4, adopting the County Budget and Budgets for Board-Governed Special Districts for FY 2026-27; and
3) Adopt and authorize the Chair to sign Resolution 164-2026, amending the adopted Personnel Allocation Resolution to reflect the changes outlined in the recommended Adopted Budget documents, a net decrease of 2.0 full-time equivalent allocations.
FUNDING: Countywide Budget Adoption.
Body
DISCUSSION / BACKGROUND
The Board conducted the budget hearing and approved the Fiscal Year (FY) 2025-26 Recommended Budget on June 9, 2026, with Legistar file 26-0915. State law requires formal budget adoption no later than October 2nd. Although the Board officially approved the Recommended Budget in June, El Dorado County’s practice is to revise the Recommended Budget after the closing of the financial records each year. The revised version, known as the Adopted Budget, is then submitted to the State. This updated budget reflects adjusted final fund balances, addresses departmental needs identified after approval of the Recommended Budget, and incorporates necessary adjustments due to impacts from the State budget.
Staff prepared a recommended Adopted Budget for Board consideration and review on September 22, 2026, with Legistar file 26-1515. The documents outlining the proposed changes to the Recommended Budget were made available to the public through the El Dorado County website on September 16, 2026. The Budget documents, linked to this Legistar item, contain an updated budget memo, budget summary, and department-recommended Adopted Budget narratives. The recommended Adopted Budget presented to the Board on September 22, 2026, includes final fund balance adjustments, as the financial records closed on August 27, 2026. During the September 22, 2026, Budget presentation that Board provided direction to alter the recommendation to obligate up to $300,000 from General Fund Contingency for Clubhouse El Dorado and work with Clubhouse El Dorado to develop a plan and on an as needed basis to fund them through June 30, 2027, with the understanding that the County will not be opting into BH Connect and direct staff to return to the Board with an update before the end of the calendar year.
Staff have prepared two resolutions for Board approval related to the Adopted Budget. The first resolution adopts the County Budget and Budgets for Board-Governed Special Districts for Fiscal Year 2026-27. The resolution contains Exhibit 1, the Recommended and Adopted Budget Documents, as they were presented to the Board. The recommended Adopted Budget includes additions and revisions to Fixed Assets, and per Board Budget Policy B-16, Exhibit 2 is a list of Fixed Assets for FY 2026-27 that were included in the Recommended Budget, approved by the Board prior to September 22, 2026, or included in the recommended Adopted Budget changes. Exhibit 3 reflects a revised Accumulative Capital Outlay Workplan, as reviewed by the Board on September 22, 2026. Lastly, Exhibit 4 is to document the $300,000 decrease in General Fund Contingency appropriations and $300,000 increase in General Fund Contributions to Nami El Dorado’s Clubhouse Program, as the Board direction on September 22, 2026. The Resolution references further budget detail that can be found at the Chief Administrative Office website located at <https://www.eldoradocounty.ca.gov/County-Government/County-Departments/Chief-Administrative-Office/Budget-Information/Fiscal-Year-2026-27-Recommended-Budget>
The Adopted Budget Resolution delegates the authority to adjust budgeted fund balance to actual fund balance amounts following the close of the FY 2025-26 financial records. As the financial records closed on August 27, 2026, departments and the Chief Administrative Office were able to incorporate these fund balance adjustments into the recommended changes. Staff are requesting that the Board delegate authority to make further adjustments if an audit adjustment requires changes to the budgeted fund balance amounts. If any other funds are adjusted as outlined in the Budget Resolution, a budget amendment will be brought back to the Board for ratification before December 1, 2026.
The second resolution for Board approval is an amendment to the FY 2026-27 Personnel Allocation that deletes 3.0 full-time equivalent (FTE) vacant allocations from the Health and Human Services Agency, Probation, and Treasurer-Tax Collector departments. The Resolution also adds 1.0 FTE Sr. Office Assistant to the Chief Administrative Office. The Resolution’s allocation changes alter the Personnel Allocation to align with the direction provided by the Board on September 22, 2026, and the recommended Adopted Budget changes.
The budget amendment incorporates all the changes outlined above and will be processed by the Auditor-Controller’s Office and incorporated into the Adopted Budget reports that will be submitted to the State Controller’s Office.
PRIOR BOARD ACTION
See above.
OTHER DEPARTMENT / AGENCY INVOLVEMENT
All Departments have participated in the development of the FY 2026-27 Budget.
FINANCIAL IMPACT
Countywide Budget Adoption.
CLERK OF THE BOARD FOLLOW UP ACTIONS
Obtain the Chair’s signature on both resolutions and the budget amendment, if approved. Once signed, please forward the budget amendment to the Chief Administrative Office for processing.
CONTACT
Emma Owens, Chief Budget Officer