Inyo County presents $169.2 million CAO recommended budget; board approves limited changes and directs staff on several projects

The Inyo County Board of Supervisors opened a public hearing Sept. 9 on the County Administrator's recommended fiscal year 2025–26 budget and directed staff to finalize the budget for formal adoption on Sept. 23 after making several board‑approved adjustments.

County Administrator Nate Greenberg presented the CAO recommended budget, reporting total revenue of $151,892,016 and proposed expenses of $169,223,776 across all funds. "The general fund comprises the majority of the budget," Greenberg said, noting about $97 million in general fund expenses and projected general fund revenue just under $93 million, with the recommended budget using a $4.5 million target from fund balance to close the gap. Auditor certification delivered that fund balance is $5,013,493, giving the board modest additional flexibility.

Nut graf: The hearing included detailed discussions about staffing costs, pension and retiree health liabilities, special projects (including an ingress‑egress study for a high‑priority corridor), and how to allocate modest excess fund balance. After questions and public testimony, the board voted to adopt the CAO recommended budget with written changes: convert two part‑time senior program cooks to full time, direct $2,500 in district‑level transient occupancy tax (TOT) funds to a local project, and move $150,000 into the county's OPEB (post‑employment benefits) trust; the remainder of the identified excess fund balance was directed to contingencies. The board set final budget adoption for Sept. 23.

What was proposed: Greenberg outlined budgeting fundamentals: prioritizing core services, funding staffing and benefits, and using one‑time funds only for one‑time projects. The CAO recommended budget includes full funding for completed memorandum of understanding (MOU) salary changes, a 2.5% cost‑of‑living adjustment effective July 1, 2025, and $475,000 in personnel contingencies to cover pending contract implementations and other unforeseen personnel costs. The recommended all‑funds figures include $63 million for salaries and benefits countywide and roughly 50% of total revenue from aid from other governments.

Pensions and OPEB: Amy Shepherd and budget staff briefed the board on retiree liabilities. The county's most recent actuarial numbers showed an OPEB (retiree health) liability around $72 million and a pension liability around $90 million. Shepherd noted the difference between an actuarial liability and a cash debt: "It isn't a hard number like when you borrow a million dollars from the bank," she said, explaining actuarial variability and long‑term strategies. The county has placed money in PARS irrevocable trusts and contributes $409,000 annually to the pension stabilization trust.

Special projects and unfunded requests: Greenberg ran through priority capital and maintenance items, including deferred facility maintenance, park improvements, and a high‑priority ingress‑egress study for the Old Spanish Trail corridor. Several supervisors emphasized urgency for the ingress‑egress work because of public safety and general plan compliance; planning staff said a grant application was recently re‑submitted and that going to RFP would establish a contractor price and final scope. Board members debated whether to appropriate LATCF (Local Agency Transfer of County Funds) or other one‑time money now or wait until the project scope and bids were known; administration recommended reserving contingencies and returning with a specific budget amendment when final costs are available.

Board actions taken Sept. 9: after testimony and discussion, a supervisor moved to adopt the CAO recommended budget with changes. The board approved the recommendation with the following specific changes recorded in writing and reflected in the OpenGov budget book:

- Convert two part‑time cooks in the senior meal program to full‑time positions; funding to be provided by 1991 realignment revenue for FY 2025–26. Health and Human Services told the board current staffing shortages had led to temporary kitchen closures at times and argued full‑time cooks would stabilize meal delivery.

- Allocate $2,500 in District 3 TOT discretionary funds as requested by the supervisor.

- Direct $150,000 of the identified excess fund balance into the county's OPEB trust and place the remainder of the excess fund balance into general fund contingencies for board discretion and later budget amendments.

The board set the formal adoption vote for Sept. 23, 2025, and county staff confirmed the changes were recorded and incorporated in the OpenGov budget book before the public hearing was closed.

Outstanding items and next steps: Supervisors pressed staff to return with precise scopes and cost estimates for the Old Spanish Trail ingress‑egress study, municipal service reviews requested by LAFCO, and other green‑lighted items. Administration recommended bringing those requests back as budget amendments once a contractor and firm price were known; supervisors signaled support for funding priority safety work but asked for more precise cost estimates before a transfer of one‑time funds.

Why it matters locally: the budget preserves core services, implements multiple negotiated MOUs and increases staffing costs tied to rising pension and health insurance expenses. The board also signaled continued emphasis on funding strategic reserves and OPEB payments while balancing capital needs and community priorities. The CAO and department heads will return to the board on Sept. 23 for final adoption and to present any midyear adjustments or additional proposals.