Kings County supervisors review $520.1 million budget; approve realignment transfers and temporary "due pass" to finalize the plan

HANFORD, Calif. — Kings County administrators on Aug. 25 presented a final fiscal year 2025–26 budget that county staff said totals $520,144,384 across all funds and includes a general fund operating budget of about $401.2 million. After a daylong review of department changes and capital projects, the Board of Supervisors approved two 10% transfers among state realignment subaccounts to cover social services shortfalls and voted to give staff temporary approvals to finalize dozens of budget units before returning for formal adoption.

County Administrative Officer Kerrio Martinez told the board, “This marks my ninth budget cycle year presented to your board,” and outlined the major drivers changing the final budget from the recommended version: a $20.2 million increase tied to implementation of a salary survey by Kaufman Associates, rising retirement costs ($2.7 million), and higher self-insurance liabilities ($3.6 million). Martinez said department-level adjustments and one-time receipts produced a balanced recommended budget, and the board was asked to grant temporary "due pass" approvals that allow staff to make final updates and return with a resolution for adoption on Sept. 23.

Why it matters: County staff said the budget reflects continuing pressure from flat realignment revenues, the phase-out of one-time federal relief funds, and higher personnel costs that together increase reliance on fund balance. Matthew Boyette, deputy county administrative officer, cautioned the board the county remains well below recommended reserve levels: “The Government Finance Officers Association ... recommend a 17% reserve, based on your…