Memorandum
Date: November 17, 2026
To: The Honorable Brad Rasmussen, Chair, 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: 1:30 P.M. a) Consideration of an Update of the Fiscal Year 2026-27 Adopted Budget for the County of Lake Governed by the Board of Supervisors and b) Adopt Resolution amending the Position Allocation and, c) Adopt the Resolution Amending the Adopted Budget
Executive Summary:
We are pleased to present, for your Board’s consideration, part one of a two-part update; part two will be presented December 15, 2026.During Final Recommended Budget Hearings of September 29 and October 1, 2026, your Board asked Administration to present interim budget updates prior to substantive Fiscal Year (FY) 2026-27 Mid-Year revisions; this request was responsive to known pressures on the General Fund, which had necessitated a hiring freeze and other measures.
Due to issues surrounding implementation of the County’s new Enterprise Resource Planning software (ERP), Workday (which is being addressed as a matter of highly urgent priority), fully reliable information on cash balances is not currently available. Your Board’s 9:15am item (6.3) will offer significant insight into those concerns. Provided FY 2025-26 is closed out in time by the County’s Auditor Controller, an updated 5-year forecast will be included in Administration’s December update.
Today’s (November 17, 2026) presentation will provide an overview of the County’s 2026-27 Budget. The remainder of this Memo seeks to provide some clarifying information for public inspection, in anticipation of the presentation.
A Budget is a Planning Document
The budget is a financial planning document, and pursuant to the County Budget Act (CA Government Code Section 29000-30200), it must be balanced. The purpose of a budget is to fund essential...
Click here for full text