Title
Chief Administrative Office providing a presentation on the Fiscal Year 2025-26 Mid-Year Budget status and recommending the Board receive and file the attached report and provide any necessary direction to staff.
FUNDING: Countywide Budget.
Body
DISCUSSION / BACKGROUND
Each year, the Chief Administrative Office (CAO) works in conjunction with County departments to review the status of the current year's budget and present a Mid-Year Budget Report which summarizes the County's budget status following the first two quarters of the fiscal year. The review and report are intended to identify any material variances in projected revenues and expenses and provide a fund balance estimate relative to the upcoming fiscal year budget preparation.
The Mid-Year Budget report includes a memo from the Chief Administrative Office summarizing the County’s budget status (Attachment A), a table of each department’s General Fund Projections (Attachment B), and a narrative providing further information explaining the projections (Attachment C).
Departments submitted their Fiscal Year (FY) 2026-27 Budget requests to the Chief Administrative Office on February 17, 2026. A presentation and discussion with the Board is planned for Tuesday, April 28, 2026, to discuss any major revenue, expenditure, and/or policy issues related to the FY 2026-27 Recommended Budget, before the Chief Administrative Office finalizes the budget documents. The CAO Recommended Budget for FY 2026-27 is estimated to be complete by mid-May, with the Budget Hearing set for June 9, 2026.
ALTERNATIVES
The Board could choose not to receive and file the FY 2025-26 Mid-Year Report or provide direction to staff.
PRIOR BOARD ACTION
09/30/25 - Legistar file 25-1596 - FY 2025-26 Budget Adoption
OTHER DEPARTMENT / AGENCY INVOLVEMENT
All County departments participate in the development of this report by providing the CAO with mid-year projections.
FINANCIAL IMPACT
There is no direct financial impact associated with the attached report. Any other direction from the Board that may have a financial impact will be brought back to the Board for approval and/or incorporation into the Budget.
CLERK OF THE BOARD FOLLOW UP ACTIONS
N/A
STRATEGIC PLAN COMPONENT
Strategic Innovation by Working as One Organization
CONTACT
Sue Hennike, Interim Chief Administrative Officer