Title
HEARING - Chief Administrative Office recommending the Board:
1) Open the budget hearing and receive a budget presentation on the Fiscal Year (FY) 2026-27 Recommended Budget;
2) Approve the FY 2026-27 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, 2026;
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, 2026;
5) Approve the FY 2026-27 Risk General Liability, Retiree Health, and Workers’ Compensation charges included in the FY 2026-27 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 Attachment D;
7) Adopt and authorize the Chair to sign Resolution 097-2026 to:
a) Approve the Authorized Personnel Allocation for FY 2026-27, as outlined in the Recommended Budget;
b) Approve the expiration dates of limited-term allocations, as outlined in Exhibit B;
c) Authorize the Human Resources Department to initiate and process a reduction in force for 4.0 full-time equivalent filled allocations, as outlined in the Resolution; and
d) Approve the continuation of underfill arrangements as outlined in the Resolution;
8) Direct staff to return to the Board on September 22, 2026, with proposed amendments to the FY 2026-27 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) 2026-27 Recommended Budget for consideration and approval. The FY 2026-27 Recommended Budget was made public on May 29, 2026. 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-2026-27-Recommended-Budget. In accordance with Government Code requirements, notice of the Hearing was published 18 days prior to June 9, 2026. 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 2026-27 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 includes a total Personnel Allocation of a 2028.73 2,029.73* full-time equivalent (FTE) allocations, a net addition of 4.45 FTE allocations. This includes a reduction of 8.4 FTE in vacant positions, including 4.0 FTE filled positions. A 1.0 FTE filled Limited Term Agriculture Biologist Technician will be deleted on July 11, 2026, after a regular 1.0 FTE Agriculture Biologist Technician is added effective July 1, 2026. The currently filled limited term allocation will be vacant when deleted on July 11, 2026, but as the allocation is filled when the Board is taking action, this 1.0 FTE allocation is included as part of the 4.0 FTE filled positions being deleted. The remaining 3.0 FTE filled allocations will be deleted effective July 11, 2026, with the last working day of affected employees on July 10, 2026, 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 8.4 FTE, comprising 5.4 FTE in vacant positions and 4.0 FTE filled positions as outlined in the Resolution.
*In the Personnel Allocation Section of the Budget Book, total calculations for Information Technologies excluded a 1.0 allocation, reducing the total County FTE by 1.0. A revised Personnel Allocation Resolution has been attached with corrected total calculations. This does not change that the FY 2026-27 Recommended Budget includes a net addition of 4.45 FTE allocations.
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 115 in FY 2025-26. It the recommended the Board approve 118 vehicles for permanent assignment and overnight retention, as outlined in Attachment D.
The Chief Administrative Office will return to the Board in September, after the financial records have closed for FY 2025-26, with recommended revisions reflecting actual fund balances and state and federal funding impacts.
ALTERNATIVES
If a majority vote cannot be reached by June 30, 2026, 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
04/28/2026 with Legistar file 26-0723 - The Board provided direction on the FY 2026-27 Recommended Budget.
09/30/2025 with Legistar file 25-1596 - The Board adopted the FY 2025-26 Budget.
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
Emma Owens, Chief Budget Officer