Memorandum
Date: September 29, 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
Executive Summary:
We are pleased to present, for your Board’s consideration, the Fiscal Year (FY) 2026-27 Final Recommended Budget. This memorandum is intended to serve as an update to our June 15, 2026, memorandum introducing the FY 2026-27 Recommended Budget. The June 2026 memorandum is likewise attached to your agenda packet, for reference, as much of its content remains applicable.
Fund Balance Available (carry-over): Administrative received initial Fund Balance Available (FBA) data in early September, but data regarding uncompleted contracts (e.g., contracts obligating future expenditure of County funds) was not included in that first draft, and became available only after the primary budget documents were printed; as a result, adjustments are necessary to bring the budget back into balance. Specific to General Fund, FBA was less than budgeted. Therefore, General Fund budgets need to be reduced by 9% to balance with anticipated revenues and carry-over (i.e., FBA). After careful review, and in consideration of Lake County’s lengthy history of avoiding sudden cuts that could result in staff furloughs or loss of positions, General Fund budgets were reduced by 5% with the remaining 4% drawn from Contingencies (Budget Unit 7999).
American Rescue Plan Act (ARPA) also known as State and Local Fiscal Recovery Funds (SLFRF): The County received $12,506,226 in 2021. Of that total, $11,707,409 has been spent or transferred to non-General Fund departments. The remaining $798,817 is budgeted and will be compliantl...
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