Board receives midyear budget review, approves $89,878 transfer to risk management

Trinity County supervisors received a midyear budget review on Jan. 21 and authorized a technical budget adjustment that increases general-fund appropriations by $89,878 for the county’s risk-management account.

County staff presented a line-by-line midyear review of revenues and expenditures across departments and told the board most departments are operating within the guidelines established at budget adoption. Staff flagged timing differences in revenue recognition (quarterly billing and reimbursements from state and federal programs) as the principal reason some departments show lower revenue collection percentages at midyear. The county also noted certain costs — such as PERS and workers’ compensation — are accounted for at the start of the year and can create an appearance of higher early-year expenditures.

The $89,878 adjustment arose because an insurance payment previously charged to the county’s solid-waste enterprise fund was determined to belong in the general fund; the action corrects that assignment and places the costs in risk management. The board voted unanimously to approve the adjustment and authorized the CAO and auditor-controller to execute the necessary budget transfers.

Supervisors asked staff to monitor several areas for the remainder of the fiscal year, including planning and environmental health revenues, probation and jail-health reimbursements, and natural-resources program expenditures. Staff said health realignment and other grant/reimbursement processes will reconcile at year-end and could change net general-fund transfers. Several supervisors reiterated concern about continuing structural deficits and urged staff to include midyear findings in planning for the next fiscal-year budget.