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Board adopts 2025–26 balancing adjustments, places $1 million in contingency

Mariposa County Board of Supervisors · December 16, 2025
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Summary

Deputy CAO Lee Westerlund presented balancing adjustments to the adopted FY 2025–26 budget including revenue recognition changes, a $1,000,000 contingency, road and facility allocations and loans to utility districts; the board approved the adjustments 5‑0.

The Mariposa County Board of Supervisors voted unanimously on Dec. 16 to adopt balancing adjustments to the county’s FY 2025–26 adopted budget.

Deputy County Administrative Officer Lee Westerlund explained that balancing adjustments align actual beginning fund balances and revenues with the adopted budget. The package increased beginning fund balance revenue by about $3.375 million and reallocated funds to several…

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