Plumas County delays midyear budget vote after county fair and senior transit show cash shortfalls

Plumas County officials delayed adoption of proposed midyear budget adjustments on March 17 after staff said the county fair and senior transportation programs lack sufficient cash to cover anticipated expenses this fiscal year.

Auditor Craig Goodman and county staff outlined a package of increases totaling about $1,855,737 in appropriations and $1,514,007.65 in revenue adjustments largely confined to behavioral health, leaving a net general‑fund impact of roughly $340,010. The largest requested uses included an ARPA allocation of about $120,092, a $78,000 request for the county fair (including capital electrical upgrades), a $77,900 general‑fund contribution, and a $37,030 increase for senior transportation fuel and operations.

Staff told the board the county fair fund is running a negative cash balance (about $60,000 as reported during the presentation) and that, after anticipated payouts and operating needs, the fair could need roughly $300,000 in cash to finish the fiscal year. Senior transportation similarly showed negative cash and a negative fund balance tied to delayed revenues and billing timing; staff estimated an immediate need of about $37,030 for fuel and operating costs.

Because the two enterprise/operating funds lack cash on hand, staff and the auditor said the board must decide whether to transfer one‑time LATCF funds (Local Assistance and Tribal Consistency Funds) for capital repairs and use general‑fund contributions for ongoing operating shortfalls. Supervisors agreed not to take final action on the adjustments at the meeting and instead asked staff to return on April 7 with an updated document showing the specific transfers and accounts, with public notice and backup for any new items.

Board members emphasized safety and deferred maintenance at the fair — including previously identified electrical work now proposed as a $70,000 capital improvement — while sounding caution about using one‑time funds to backfill ongoing salaries or recurring expenses. Several supervisors said they favor using LATCF or other one‑time sources for capital improvements (for example, the fairgrounds’ electrical work and facilities HVAC projects) while preserving the general fund for recurring costs.

The board will not vote on midyear appropriation changes until staff returns with a revised budget document and clearer transfer instructions on April 7. Auditor and CAO staff confirmed that costs already incurred under the midyear review will be eligible for reimbursement if the board opts to withdraw from some items, and they will provide the accounting detail required to execute transfers and authorize payments.

Ending: The board continued the midyear budget discussion and directed staff to present a fully updated budget adjustment ordinance and transfer schedule at the April 7 meeting so the public has notice and time to comment.