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Board adopts 2025–26 balancing adjustments, places $1 million in contingency
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 priorities: a $1,000,000 contingency, match funding for Chowchilla Mountain and Ben Hur road repairs, $400,000 for Spring Hill maintenance and $250,000 toward the Sheriff’s Office headquarters project, plus loans to utility districts to start rate work.
Health and Human Services Director Christina Kehilly and CAO Joe Lynch detailed a behavioral‑health revenue timing issue tied to previous revenue cycle management (RCM) contracts and slower state Medi‑Cal reimbursements; Kehilly said the county brought revenue cycle work back in‑house and expected improved collections over the next 12 months.
After public comment on reserves and road funding, Supervisor Poe moved to adopt the balancing adjustments; Supervisor Toso seconded and the motion carried 5‑0.
Practical effect
The adopted package preserves a $1,000,000 contingency for emergencies this fiscal year (rather than immediately restoring reserve balances) and directs funds to several infrastructure and public‑safety priorities. The board directed staff to continue pursuing improved Medi‑Cal reimbursement procedures and to report back as needed.
Next steps
Budget staff will implement the adopted adjustments and report year‑end contingency status; the board may consider returning unused contingency funds to reserves at fiscal year end.
