Title
Chief Administrative Office recommending the Board:
1) Receive a presentation and provide direction on recommended changes to the County of El Dorado Budget for Fiscal Year (FY) 2026-27;
2) Direct staff to return on September 29, 2026, with a Budget Resolution, Budget Amendment, and corresponding Personnel Allocation Changes Resolution based on discussion and direction received during this item;
3) Approve an updated Vehicles for Permanent Assignment and Overnight Retention (Take Home-Vehicles) List in accordance with Board Policy D-4, Vehicle Use, Standards, Procurement and Disposal, decreasing the list by 20 vehicles; and
4) Disband the FY 2026-27 Budget Ad Hoc Committee and form and appoint two Board members to the FY 2027-28 Budget Ad Hoc Committee.
FUNDING: Various; Countywide Budget Consideration.
Body
DISCUSSION / BACKGROUND
The Board conducted the budget hearing and approved the Fiscal Year (FY) 2026-27 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 and federal budget.
Staff have prepared a recommended Adopted Budget for Board consideration and review. The documents outlining the proposed changes to the Recommended Budget are attached to this item as Attachment A, and a link to the public budget page is Attachment B. The Budget documents contain an updated budget memo, budget summary, and narratives for each department that is being updated.
The FY 2025-26 financial records were finalized as of August 27, 2026. All fund balance amounts are actual balances of funding available at the end of FY 2025-26 that can be used to fund activities in FY 2026-27.
During the Budget Hearing, the Board directed that staff return with an updated Vehicles for Permanent Assignment and Overnight Retention (Take Home-Vehicles) List in accordance with Board Policy D-4, Vehicle Use, Standards, Procurement and Disposal. Staff are recommending the Board approve an updated list that reduces the number of take-home vehicles by 20 vehicles for a new total of 98 take-home vehicles. The 20-vehicle reduction is the result of the Board’s approval of a Memorandum of Understanding (MOU) between the County of El Dorado and the Operating Engineers Local No. 3 representing employees in the Trades and Crafts Bargaining Unit on August 25, 2026, with Legistar file 26-1407. Attachments E and F outline how Take-Home Vehicles are assigned in the District Attorney and Sheriff’s Offices.
On June 10, 2025, with Legistar file 25-0948, the Board appointed Supervisor Parlin and Supervisor Veerkamp to the FY 2026-27 Budget Ad Hoc Committee. Staff are recommending the Board disband the FY 2026-27 Budget Ad Hoc Committee and form and appoint two members to the FY 2027-28 Budget Ad Hoc Committee.
The Chief Administrative Office will return on September 29, 2026, with the formal budget resolution, a budget amendment reflecting all Board-directed changes to the budget, an amendment to the personnel allocation, updated fixed asset list, and the Accumulative Capital Outlay (ACO) Workplan for Board adoption based on discussion and direction received during this item.
ALTERNATIVES
The Board can direct staff to include revisions to the recommended Adopted Budget for inclusion in the Adopted Budget.
PRIOR BOARD ACTION
Legistar file 26-0915 - June 9, 2026 - Board approval of Fiscal Year 2026-27 Recommended Budget.
Legistar file 26-1407 - August 25, 2026 - Board approval of Memorandum of Understanding (MOU) between the County of El Dorado and the Operating Engineers Local No. 3 representing employees in the Trades and Crafts Bargaining Unit.
Legistar file 25-0948 - June 10, 2025 - Board appointed Supervisor Parlin and Supervisor Veerkamp to the FY 2026-27 Budget Ad Hoc Committee.
OTHER DEPARTMENT / AGENCY INVOLVEMENT
All Departments have participated in the development of the FY 2026-27 Budget.
FINANCIAL IMPACT
As detailed in the Budget documents.
CLERK OF THE BOARD FOLLOW UP ACTIONS
N/A
CONTACT
Emma Owens, Chief Budget Officer