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Board approves midyear budget adjustments, reduces contingency by $595,973
Summary
Mariposa County supervisors unanimously approved FY2025-26 midyear budget adjustments to reduce general fund contingency and increase appropriations by $595,973; staff said midyear revenues are stronger than typical and noted $2.2 million in reserves remain to be restored.
The Mariposa County Board of Supervisors voted unanimously on March 10 to approve midyear budget adjustments, reducing general fund contingency and increasing appropriations by $595,973.
Finance staff presented a midyear financial status update showing revenue collection at 47% of projections, about 7 percentage points higher than a typical midyear. Finance director Lee Westerlund told the board more funds than expected are available in several restricted accounts and encouraged departments to research allowable uses so existing restricted funds can be used for projects without dipping into the general fund.
Westerlund also said the county needs to restore roughly $2.2 million in reserves over time and emphasized fiscal conservancy while pursuing capital needs in fleet, facilities and roads. County Administrative Officer Joe Lynch described a change in budgeting practice to more trust-based department budgeting and said three sheriff-related increases were budgeted after discussions with that office.
Supervisor Schmulke moved to receive and approve the FY2025-26 midyear financial status report and the $595,973 adjustments; the motion was seconded and carried unanimously. The board had been advised earlier that a four-fifths vote was required for the action.
Supervisors asked for additional detail on beginning fund balances and restrictions; the CAO and finance staff said beginning fund balances are fund-specific and must be spent consistent with original funding restrictions (for example, senior meal funds cannot be used for road projects). Staff said audits that had delayed clarity on available funds are up to date and that department-by-department reviews are identifying usable funds for services and projects.
The board did not change policy direction at the meeting beyond approving the adjustments and directing staff to continue providing department-level detail on available restricted funds and reserve restoration.
