Board approves Q1 budget adjustments; vacancy savings set aside and up to $100,000 authorized for emergency food assistance

Mono County’s fiscal team presented its quarter‑one 2025–26 budget review and the Board of Supervisors on Tuesday approved a package of appropriation and expenditure adjustments and contingency actions.

The update: Budget officer Stephanie Trujillo reported revenues were at about 7.6% of budget for the first quarter (a seasonal pattern because property tax and transient occupancy tax post later in the year) and all funds expenditures were at roughly 19.3% of budget. Trujillo identified $1,121,906 in revenue increases (notably unanticipated state funding for elections and CPUD/California Public Utilities Commission broadband pass‑through funds) and $1,228,519 in expenditure adjustments across county funds.

Vacancy savings and contingency: Trujillo reported total vacancy savings of $1,196,243 from unfilled positions across departments. The county’s staff recommended placing those savings into contingency for emerging needs. Because of an immediate community need tied to temporary CalFresh/SNAP issuance delays, staff also asked the board to authorize up to $100,000 from vacancy savings for emergency food assistance (prepaid grocery cards and pantry augmentation).

Board action: By unanimous roll call the board approved the Q1 appropriation package and transfer requests and authorized the contingency usage (vote 5‑0). The full listed appropriations were: $1,121,906 in revenue and $1,228,519 in expenditures across funds; the vacancy savings figure was recorded as $1,196,243 and the board authorized up to $100,000 to be used for emergency food assistance tied to the CalFresh disruption. The board also approved several position allocation requests described in the presentation (public‑works fiscal positions and Social Services adjustments); staff will return with implementation details.

Why it matters: The action preserves county fiscal flexibility while allowing staff to respond rapidly to urgent local needs without seeking additional one‑time appropriations. Budget staff said they will monitor license and permit revenue lines and revisit midyear for further adjustments.

Vote (roll call): Supervisor Dugan — Yes; Supervisor Crites — Yes; Supervisor McFarlane — Yes; Supervisor Peters — Yes; Chair Salcedo — Yes (5‑0).