Plumas County adopts midyear budget adjustments, allocates $350,000 to county fair fund

Plumas County auditors presented midyear budget adjustments at the April 7 Board of Supervisors meeting and recommended several transfers and fund adjustments meant to reconcile departmental appropriations with actual expenditures and to address negative cash at the county fair.

Auditor Marty Neiman and consultant Rodney Craig Goodman told the board the Plumas County Fair Fund had run in negative cash. The package the auditors brought forward included a $350,000 general‑fund contribution to cover operational needs (salaries, benefits, services and supplies) through June 30, 2026 and a separate $70,000 transfer from LATCF (Local Assistance Tribal Consistency Fund) for electrical infrastructure work. Staff explained the $70,000 is separate from the $350,000 and will fund capital improvements; the general fund contribution is intended to get the fair through the fiscal year.

The board discussed the mechanics of intra‑fund transfers, one‑time versus ongoing revenue, and why the fair’s electrical costs could jump (staff noted summer usage and utility rate increases). Supervisor comments emphasized that using one‑time funds for ongoing costs is poor practice and that this midyear package corrects a series of accounting and cash‑flow issues.

Supervisor Engle moved the motion and Supervisor McGowan seconded. The board approved the midyear adjustments in a roll‑call vote with all supervisors voting yes.

The adjustments were described as balanced through a combination of available fund balances, reallocated appropriations, recognition of additional revenues, and interfund transfers; approval authorizes staff to implement the changes so departments can operate through the remainder of the fiscal year.