Memorandum
Date: October 1, 2026
To: The Honorable Lake County Board of Supervisors
From: Susan Parker, County Administrative Officer
Stephen L. Carter, Jr., Assistant County Administrative Officer
Casey Moreno, Deputy County Administrative Officer
Subject: 9:00 A.M. - PUBLIC HEARING - Consideration of the Final Recommended Budget for Fiscal Year 2026-2027 for the County of Lake and Special Districts Governed by the Board of Supervisors (Continued from 9/29/2026 at 9:00 A.M.)
Executive Summary:
We are pleased to present, for your Board’s consideration, the Fiscal Year (FY) 2026-27 Final Recommended Budget.
Pursuant to your Board’s direction during Tuesday’s Hearing: 1) all verbal changes made during that September 29, 2026, Hearing, will be incorporated in the Budget presented for your consideration Thursday, October 1; 2) all vacant positions within General Fund Budget Units will be labeled as Unfunded on the Position Allocation Chart; and, 3) pursuant to your Board’s interest in preserving flexibility in the face of uncertain conditions, any Salary Savings resulting from designating vacant General Fund positions, “Unfunded,” will added to Budget Unit 7999, Contingencies.
For your Board’s (and the public’s) situational awareness, during Thursday’s (October 1, 2026) Public Hearing, Administrative Office staff will project budgetary information using Schedule 9 and Schedule 15 forms customarily sent to the State by the Auditor-Controller. This approach was necessary to meet your Board’s timeline (and the State filing deadline of October 2, 2026).
Below, you will find high-level updates to the information provided in our June 15, 2026, Recommended Budget Memorandum, which is likewise attached to your agenda packet, for reference, as much of its own content remains applicable. This summative information is substantively unchanged from the Memorandum included with Agenda Packet for Tuesday’s Hearing (some minor formatting changes were made, and a typog...
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