Proposed 2025-26 Budget

Adopted Budget Summary

The Adopted Budget included total appropriations of $9,632,948, funded a General Fund contribution of $8,132,329, and a District Sales Tax contribution of $1,500,619.

Budget Summary

The budget decreased expenses by $833,705 as the prior year budget included $1,000,000 that was pending direction for housing-related uses. The budget funded the restricted contingency at $8,132,329, the minimum 1% of the General Fund's operating expenses and includes $1,500,619 of unrestricted and available amounts from District Sales Tax to allow up to $1,000,000 to respond to new disasters or any shortfalls of General Fund disaster claims, such as those related to storm damages in County parks. It also included $300,000 for pending individual Board direction for environmental and parks capital projects and $200,619 for housing-related uses.

Last Day Budget Summary

The Last Day Budget transferred $1,049,381 to provide $399,381 towards the restoration of community health services, $600,000 from Measure K allocations for environmental and parks uses as directed by supervisors in districts 1, 4, and 5, and $50,000 to provide $10,000 for each Supervisor.

Final Budget Summary

The Final Budget added $1,496,598 to fully restore the contingency to the 1% funded level, funded by the carryover of prior year fund balance.

Use of Contingencies to Balance Budget: With the unfortunate frequency of federally and locally declared disasters and the need to address the County’s deferred capital and infrastructure, the once infrequent use of Contingencies had become a common occurrence, reducing the expectation of current year budget savings to fund the 2025-26 Budget. For 2024-25 through February 2025, Contingencies have already been reduced by $1,359,371, including $699,500 to partially fund repairs to stabilize the County’s aging emergency radio communications and $233,495 to fund development of alternate emergency only egress out of the Lompico Valley. This diminishes the County’s flexibility should a significant economic event occur that suddenly increases County costs or decreases revenues while also increasing the likelihood of the 2025-26 Budget becoming unbalanced should actual use continue to exceed expected use.