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Amador County board adopts county and district fiscal stabilization plans, approves three‑year audit contracts
Summary
Trustees unanimously approved second‑interim fiscal stabilization updates for both the county office and the unified district and signed three‑year engagement letters with Christy White Incorporated for audits covering fiscal years 2026–2028. The plans prioritize special‑education staffing, cost control and a phased path to long‑term solvency.
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The Amador County Board voted unanimously to adopt fiscal stabilization plans for both the county office of education and the Amador County Unified School District and approved three‑year audit engagements with Christie White Incorporated.
Administrators presented two companion second‑interim updates, each structured as a three‑phase stabilization plan. Mr. Norton, the district/county fiscal lead, said phase 1 focused on immediate cost control; phase 2—now under way—targets structural realignment and budget rightsizing; and phase 3 will pursue long‑term solvency and possible operational consolidation. He told trustees phase‑2 measures aim to save approximately $720,000 on the county side and $1.3 million on the district side, largely through reductions in special‑education contracting and targeted recruitment efforts for speech‑language pathologists, which the presentation estimated could save roughly $150,000 per hire.
“The CDE has concurred with our qualified certification and asked us to produce a fiscal stabilization plan,” Mr. Norton said, noting the California Department of Education identified structural deficits, reserve risk, special‑education costs and cash management as areas to address while also acknowledging some improvement in projected operating results.
Trustees moved the county plan first; the motion passed with all members present voting yes. They later approved the district update by the same unanimous margin. Board members who spoke in favor praised the level of analysis and asked for continued transparency as third‑interim figures and the May Revision refine revenue expectations.
At the same meeting the board approved a three‑year engagement letter with audit firm Christy White Incorporated to perform the independent financial audits for fiscal years ending June 30, 2026, 2027 and 2028 for both the county office and the unified district. Staff described the contract as a maximum‑fee structure to give budget stability; fees presented in the packet varied slightly by entity and year, and staff said increases assume no additional fund types or significant changes in state requirements.
Board members said they are satisfied with the firm's recent work catching audits up to schedule and delivering timely communication. The motions to authorize both the county and district engagements passed unanimously.
The board listed next steps as incorporating the governor’s May Revision and third‑interim estimated actuals into final budget‑building work for 2026–27. The motions carry no immediate programmatic changes; rather, staff said the stabilization plans establish a multi‑year framework for targeted reductions, attrition management and operational reviews.
The board approved the county and district stabilization plans and the audit contracts in single votes; trustees recorded unanimous “yes” tallies on each matter.
The board is scheduled to receive further budget updates at third interim and during the 2026–27 budget‑build process.

