File #: 25-1596    Version: 1
Type: Agenda Item Status: Approved
File created: 9/10/2025 In control: Board of Supervisors
On agenda: 9/30/2025 Final action: 9/30/2025
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.
Attachments: 1. A - Counsel Approval of Budget Resolution, 2. B - Budget Resolution, 3. C - Exhibit 1 Recommended and Adopted Budget Documents, 4. D - Exhibit 2 Revised Fixed Asset List, 5. E - Exhibit 3 Revised ACO Workplan, 6. F - Exhibit 4 Board Direction from 9 23 25, 7. G - Budget Transfer, 8. H - Counsel Approval Personnel Allocation Resolution, 9. I - Personnel Allocation Changes Resolution, 10. J - Budget Webpage, 11. Executed Resolution 135-2025, 12. Executed Resolution 134-2025, 13. Executed BT
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,...

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