Plumas County recommends $174.1 million budget for 2025–26; board asked to cover $5.6M general-fund gap

Plumas County officials opened a public hearing on the fiscal year 2025–26 recommended budget on Sept. 15, presenting a countywide expenditure plan of $174,121,542. Rodney Craig Goodman, the auditor's consultant, told the Board of Supervisors the recommended budget appears up 7.8 percent from the prior-year recommended budget largely because last year's recommendation omitted several appropriations that were later added (about $12 million) and because the county is allocating a larger overhead/cost-plan charge to departments this year (about $4.9 million).

Goodman and the county budget team said the headline increases also reflect capital work and new debt-service payments: roughly $20.6 million in roads and airport projects and $6.2 million in energy projects are budgeted in 2025–26, and the county is beginning principal and interest payments on borrowings tied to recent capital projects. The county's annual contribution to retiree health (the actuarially determined contribution for OPEB) is budgeted at $1,137,980 and will be allocated out to departments based on FTE.

The team emphasized that $43.6 million of the $174 million are transfers between county funds, meaning cash movements inside the primary government rather than external spending, and that transfers make the gross total larger while the county's operating footprint is lower. Officials also highlighted that salaries and benefits make up about $56 million (roughly one-third) of the countywide budget and are a much larger share of the general fund (about 48.2 percent of general-fund spending).

On the general-fund balance sheet, recommended revenues total about $55.0 million while proposed general-fund expenditures are approximately $60.6 million, creating a planned use of roughly $5.6 million of fund balance to balance the year's budget. The county described that use as a structural gap that the board should monitor and address over coming years; budget staff said they view the recommended document as a starting point and flagged options to reduce reliance on fund balance.

Major general-fund contributions to subfunds and departments were called out in the presentation: transfers to support the sheriff and jail and related operations are budgeted at roughly $10.5 million, the district attorney about $2.3 million, debt service about $1.776 million, and a $1.3 million contribution was proposed to restore the senior-nutrition program's negative cash position. Budget staff said many special revenue funds remain earmarked by state or grant rules and cannot be repurposed without legal authority.

The board did not take a final vote on Sept. 15; the public hearing was continued to Sept. 16 to finish department-level presentations and to receive staff'submitted written adjustments and clarifications. County staff committed to return with written proposals for the transfers and minor account adjustments discussed on the record.

Authorities referenced during the hearing included the California Local Revenue Fund 2011 (2011 Public Safety Realignment), the State Controller's Office budget schedules and OPEB funding guidance; the budget team noted they follow the county budget act and state controller fund-accounting rules. The presentation and materials are available in the county's OpenGov portal for line-item review; budget staff demonstrated where to find schedules 1—1, fund-balance detail and department position allocations.

Next steps: the Board will reconvene the public hearing on Sept. 16 for remaining departments and to accept written changes; any formal amendments will be processed as budget adjustments and documented in the county record.