Plumas County adopts $175.3 million final budget for FY 2025'26

The Plumas County Board of Supervisors on Sept. 30 adopted the county's final recommended budget for fiscal year 2025'26, approving a plan that the county presenter said totals about $175.3 million across county and dependent districts.

The budget document presented by county staff breaks the plan into major funds: a $61.5 million general fund; $90.9 million in special revenue funds; $10.6 million for debt service; $400,000 for capital projects; $4.1 million in internal service funds; $5.2 million in enterprise funds; and $2.5 million in special district funds. The presenter told the board that the final recommended budget reflects changes adopted during public budget hearings that began Sept. 15.

County staff said the budget includes 76.5 positions that are funded and allocated but currently unfilled. The presenter also noted that the document does not reflect recently provided health insurance rate changes that take effect Jan. 1 and that labor negotiations with the Sheriff's Employees Association remain active; the budget therefore does not include possible pay increases tied to those negotiations. County staff told the board that the county pays 85% of employee health insurance costs.

Board members praised the budget team's work and noted the recommended use of fund balance is smaller than last year's level. Supervisors discussed the county's long'term challenge of aligning revenues and expenses, including possible revenue measures or fee adjustments, and emphasized the need for continued strategic planning and tighter budget discipline. Multiple supervisors thanked county staff, IT personnel and the budget team for their work preparing the package.

A supervisor moved to adopt the final 2025'26 budget; a second was made, and the board approved the budget by roll call vote. The recorded vote was unanimous: Supervisor Sharasola, yes; Supervisor McGowan, yes; Supervisor Engle, yes; Supervisor Hall, yes; Supervisor Goss, yes.

Board members said the recommended budget reduces reliance on one'time funds compared with prior years and fully funds upcoming debt payments related to an energy project, with further adjustments expected after completion of debt financing. Supervisors also noted some spending will require midyear adjustments when additional funding information becomes available.

The board adjourned after completing the budget vote and moved to the next agenda item.