Memorandum
Date: June 15-17, 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 Recommended Budget for Fiscal Year 2026-27 for the County of Lake and Special Districts Governed by the Board of Supervisors
a) Consideration of FY 2026-27 Recommended Budget
b) Consideration of proposed Resolution Amending the Position Allocation Chart for FY 2026-27 to Conform to the Recommended Budget
c) Consideration of Authorization for affected Department Heads to proceed with purchase of selected Capital Assets prior to the adoption of the FY 2026-27 Final Recommended Budget
Executive Summary: We are pleased to present for your Board's consideration the Recommended Budget for Fiscal Year (FY) 2026-27. This structurally balanced Recommended Budget has been prepared in compliance with the County Budget Act. It must be Approved no later than June 30, 2026, and Adopted no later than October 2, 2026. As your Board is aware, Adoption of the budget will take place following Public Hearings presently scheduled for September 15, 2026.
Your Board may modify the Recommended Budget prior to Approval, provided revenue and appropriations remain balanced. By Approving the Recommended Budget, you authorize expenditure of funds for operational needs of County departments until your Final Recommended Budget is Adopted.
Recommended appropriations for all funds total $440,265,295 (an increase of $20,663,467 from FY 2025-26 adopted budget). General Fund (GF) appropriations are $104,918,207 (a decrease of $123,220 from your FY 2025-26 Adopted Budget).
The guiding principles in preparing the Recommended Budget remain the following:
1. Develop a responsible, sustainable budget that will enable the County to maintain its
fiscal solvency ...
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