Title
Chief Administrative Office recommending the Board:
1) Approve and authorize the Chair to sign an amendment to the Fiscal Year (FY) 2025-26 Budget, to reflect the direction provided by the Board on September 23, 2025 (4/5 vote required);
2) Adopt and authorize the Chair to sign Resolution 134-2025, incorporating Exhibits 1 through 4, adopting the County Budget and Budgets for Board Governed Special Districts for FY 2025-26;
3) Adopt and authorize the Chair to sign Resolution 135-2025, amending the adopted Personnel Allocation Resolution to reflect the changes outlined in the recommended Adopted Budget documents, a net decrease of 3.0 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 10, 2025, with Legistar file 25-0948. State law requires formal budget adoption no later than October 2nd. Though the Board technically adopted the Recommended Budget in June, El Dorado County’s practice is to revise the Recommended Budget after the close of the financial records each year to file an Adopted Budget with the State that includes adjusted final fund balances and addresses department needs identified after approval of the Recommended Budget and makes necessary adjustments due to State budget impacts.
Staff prepared a recommended Adopted Budget for Board consideration and review on September 23, 2025, with Legistar file 25-1606. The documents outlining the proposed changes to the Recommended Budget were made available to the public through the El Dorado County website on September 17, 2025. 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 23, 2025, includes final fund balance adjustments, as the financial records closed on August 28, 2025, leaving enough time for departments and the Chief Administrative Office to incorporate the fund balance adjustments for all funds into the documents presented on September 23, 2025. The Board did not direct any changes from what was presented on September 23, 2025.
Staff have prepared two resolutions for Board approval. The first resolution adopts the County Budget and Budgets for Board Governed Special Districts for Fiscal Year 2025-26. 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 2025-26 that were included in the Recommended Budget, approved by the Board prior to September 23, 2025, or included in the recommended Adopted Budget changes. Exhibit 3 reflects a revised Accumulative Capital Outlay Workplan, as approved by the Board on September 23, 2025. Lastly, Exhibit 4 is to document there that are no changes due to Board direction on September 23, 2025. The Resolution references further budget detail that can be found at Chief Administrative Office website located at <https://www.eldoradocounty.ca.gov/County-Government/County-Departments/Chief-Administrative-Office/Budget-Information/Fiscal-Year-2025-2026-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 2024-25 financial records. As the financial records closed on the August 28, 2025, departments and the Chief Administrative Office were able to incorporate these fund balance adjustments into the recommended changes. Staff are requesting the Board still delegate the authority to make further adjustments in the event an audit adjustment results in the need to adjust budgeted fund balance amounts. If any other funds will be adjusted as outlined in the Budget Resolution, a budget amendment will be brought back to the Board for ratification before November 18, 2025.
The second resolution for Board approval is an amendment to the Fiscal Year 2025-26 Personnel Allocation that deletes 4.0 full-time equivalent (FTE) vacant allocations from the Clerk of the Board, Chief Administrative Office, Planning and Building, and Registrar of Voters (Elections) departments. The Resolution also adds 1.0 FTE Library Assistant I/II to the Library. The Resolution’s allocation changes alter the Personnel Allocation to align with the direction provided by the Board on September 23, 2025, 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 FY 2025-26 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
Sue Hennike, Interim Chief Administrative Officer