Memorandum
Date: December 16th, 2025
To: The Honorable Lake County Board of Supervisors
From: Jenavive Herrington, Auditor-Controller/Clerk
Subject: Adopt Resolution Authorizing Cancellation of Fund 110 Reserve Accounts in the Amount of $212,408 to Provide Repayment of FEMA and CDAA Funds
Executive Summary:
California Office of Emergency Services (CalOES) has contacted the County to request repayment of funds for various Valley Fire projects. Until the repayment is made, the County is not eligible to receive any FEMA or CalOES disbursements for any disaster projects.
The projects being deobligated in part or in whole are as follows:
* PW 62 - Repeater Cell Tower Repairs: $840.73
* CalOES purchased materials for this project on the County's behalf, but the project was obligated with those costs included.
* PW 73 - Trailside Park Repairs: $18,205.00
* The County was paid in full for this project but later received insurance proceeds resulting in a duplication of benefits.
* PW 79 - Emergency Protective Measures: $30,697.00
* The County was paid in full for this project but later received insurance proceeds resulting in a duplication of benefits.
* PW 84 - Hoberg Area Road Repairs: $21,066.00
* FEMA approved this project, but the County later withdrew it. At time of withdrawal, CalOES had already paid out administrative costs.
* PW 96 - Debris Removal: $141,598.72
* FEMA reviewed the project against the approved Statement of Work and determined that previously reimbursed activities fell outside the scope of work or were ineligible for reimbursement.
The total deobligation is $212,407.45, and we are requesting cancellation of reserves and a subsequent appropriation adjustment in the amount of $212,408.
If not budgeted, fill in the blanks below only:
Estimated Cost: ________ Amount Budgeted: ________ Additional Requested: ________ Future Annual Cost: ________
Purchasing Considerations (check all that apply): ? Not applicable
? Fully Article X.- a...
Click here for full text