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Supervisors press for transparency on cost‑plan allocations and reserve use

Mendocino County Board of Supervisors · January 14, 2026
AI-Generated Content: All content on this page was generated by AI to highlight key points from the meeting. For complete details and context, we recommend watching the full video. so we can fix them.

Summary

Board members pressed staff for documentation showing how the county’s cost‑plan (A‑87) allocations and special‑district charges were calculated, and asked for a midyear report distinguishing one‑time carryforward funds from recurring balances before deciding on reserve uses.

Supervisors asked for documentary detail and more transparency on the county’s cost‑plan (A‑87) and the composition of the unrestricted fund balance during a lengthy fiscal session at the Mendocino County workshop.

What happened: Executive Office staff explained the function of the county cost plan as guidance from the State Controller’s Office for allocating indirect costs to grants and other budget units. Assistant CEO Sarah Pierce said the office is collecting grant and budget data requested by the board, and CEO Darcy Antle confirmed the county engaged an independent…

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