Memorandum
Date: August 19, 2025
To: The Honorable Lake County Board of Supervisors
From: Susan Parker, County Administrative Officer
Casey Moreno, Deputy County Administrative Officer
Subject: 9:04 A.M. - (a) Consideration of A Summary of Adjustments Made to Your Board's Recommended Budget During Hearings of June 24, 2025, and June 25, 2025; (b) Follow-Up on Concepts Raised by Supervisors During Fiscal Year 2025-2026 Recommended Budget Hearings Where Consensus was Reached Requesting Discussion Prior to the September 23, 2025, Final Recommended Budget Hearing
Executive Summary:
First, many thanks to your Board for your engagement in this year's Recommended Budget Hearings, held June 24, 2025, and June 25, 2025. As you will recall, changes were made to numerous elements of the budget during those Hearings, and members of your Board had expressed interest in Administration collecting and clarifying those adjustments, to provide for greater public understanding. A summary of changes follows, with Annotations, where available:
Summary of Changes
BU 1122 Treasurer Tax Collector
* Move $238,450 from Revenue account 10-50 to 31-95
BU 1671 Buildings & Grounds
* Decrease Building and Infrastructure Reserve 153 by $282,000;
* Increase Appropriation account 18-00 by $282,000
As a result of aligning Net County Cost to Actual Expenditures, Public Services saw a decreased General Fund contribution, and proposed pulling from the Building and Infrastructure Reserve, as they were unable to identify feasible commensurate to the decrease.
BU 1778 Capital Projects
New Capital Asset
* Create Capital Asset 63-13 for Middletown Senior Center Solar in the amount of $260,000
Increases
* Increase Capital Asset 63-13 District Attorney Roof in the amount of $120,000
* Increase Capital Asset 63-13 Vista Point Roof in the amount of $90,000
* Increase Capital Asset 63-13 Law Library Roof in the amount of $60,000
* Increase Capital Asset 63-13 Veterans ...
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