Receive the 2025-26 Midyear Budget Monitoring report and adopt a budget resolution amending 2025-26 revenues and appropriations. (General fund impact: $168,835) (4/5 vote required) (Haynes/Liddicoet) (Est. Staff Presentation: 10 min)

This report provides the Board of Supervisors with a mid-year update on the 2025-26 budget.  As part of the budget monitoring process, year-end revenue and expenditure projections were developed by each department and reviewed by the Department of Financial Services.  Overall, most departments are projected to end the year in balance.  The sections below provide additional information on departments and program areas that are projecting significant variances or that require close monitoring.  A detailed summary of the midyear projections for each department is provided in Attachment A. For those budget units where staff recommend a budget adjustment, it is noted in the narrative and included in the budget resolution provided in Attachment B.

In alignment with direction from the Board, requested position additions, deletions, conversions and reallocations have been included in departmental narratives.  Unless otherwise directed by the BOS, an HR Comprehensive Item containing the referenced HR items will be included for approval on the March 24, 2026, BOS agenda.

Agriculture: Agriculture is projecting to end the fiscal year with a positive net variance of approximately $401,000 primarily due to higher than anticipated state revenues ($345,000) associated with Unclaimed Gas Tax and Mill Reimbursement.

The department is also projecting a small net positive variance in Salaries and Benefits ($114,000) due to a series of ongoing vacancies throughout the fiscal year.  A portion of this projected surplus is being offset by anticipated deficits in Services and Supplies and the ramping down of the Organics Program ($55,000).  As noted in the 2025-26 Recommended Budget Staff Report, the Organics Program can be performed in the County by other vendors, and was removed from the Agriculture Department's budget, with the understanding that expenses would continue to be incurred for a portion of the year, as the program concluded.

The department requested to transfer $400,000 of its projected savings to purchase a replacement meter test bench, which allows for the calibration and testing of domestic water submeters.  The current meter is over thirty years old and has recorded over 5,600 water submeters throughout the county. Typically, the department would utilize funds from its Equipment Replacement Fund Reserves for this purpose, however, that fund has expended all of its available balance on a planned vehicle replacement.  While staff do not recommend the use of General Fund dollars for this purpose, staff in both DFS and the County Administrator’s Office are working with the General Services Department to identify additional funding in the Ag Shop project budget, or in an alternative funding source in order to secure the equipment prior to the completion of the project.  If adjustments to the project budget are required in order to facilitate this addition, separate Board action will be requested at a future date.

Assessor/Clerk Recorder/Elections (ACE): The Assessor/Clerk Recorder/Elections department is anticipating to end the year with a positive net variance of $257,753 with the surpluses being in the Assessor and Elections divisions of ACE.

Assessor:
The Assessor’s branch is projecting to end the year with a positive variance of $82,964.  These savings exist primarily due to vacancies in the division that include a Principal Appraiser and an Appraiser I/II.  Additional savings in the division are a result of a reduction in GIS related support provided by the Innovation and Technology Services department as the position has been vacant. 

The division is also intending to utilize available State Supplementation for County Assessor’s Program (SSCAP) grant revenues to assist in funding a series of upgrades to the ACE Training Room and for the Parcel Map Imaging Project resulting in unbudgeted expenses of $50,000 and additional revenues from the SSCAP grant.  The department has not requested a budget adjustment for this purpose at this time.   

Elections:
The Elections division is projecting to end the year with a positive net variance of $175,000.  This variance is primarily attributed to the ongoing vacancy of the Deputy of Elections position, which has been vacant for the majority of the fiscal year.  The department has recently completed the recruitment process to fill this essential position in the Elections division.

Included in the Elections division's midyear projections are unanticipated revenues totaling $302,000 related to both the 2025 November Special Election and the June 2026 Gubernatorial Primary election.  Offsetting these additional revenues are unanticipated expenditures for mandated requirements for the June 2026 Gubernatorial Primary election.  These expenditures include new translation materials, an additional voter center based on registered voter increases, and improvements to record storage areas. A full list of these unanticipated expenditures are outlined in the table below.

The Elections division is requesting a budget adjustment of $302,000 to appropriate these unanticipated revenues and expenditures.  Staff recommend approval of these additions, as funding has been identified and is available.

Clerk Recorder:
The Clerk Recorder division is projected to end the year balanced.  Revenues in the unit are trending higher than anticipated due to higher than projected recording fee revenues.  Offsetting these additional revenues are higher than budgeted Salary and Benefit expenses due to salary savings being projected. However, only $25,000 of savings were realized due to a Vital Statistics Technician vacancy.

Staff recommend approving the budget adjustments as reflected in Attachment B to adjust the Assessor/Clerk-Recorder/Elections budget as described above.

Capital Improvement Program: The Capital Improvement Program is projecting a positive net variance of $2.84 million due primarily to the Walnut Park Library project.

The Walnut Park Library fund is projecting a year-end positive variance of $2.8 million, as the exact timing of construction expenditures is currently unknown.  The Walnut Park Library is currently anticipated to open in the first quarter of the 2026-27 fiscal year, and as is outlined in the Library section of this staff report, initial staffing efforts are shortly to begin.

Staff recommend a small adjustment ($5,500) to the Leinberger Jail Expansion fund in order to appropriate funding for several small projects completed by the General Services Department at the facility, including replacement of damaged bullet-proof glass.  Fund balance is available to fund these expenditures.

Various other units in the Capital Improvement Program are projecting small year-end surpluses due to unanticipated interest earnings.  These will fall into the fund balance and be available for appropriation in future fiscal years.

Staff recommends approving the budget adjustments as reflected in Attachment B to adjust the Capital Improvement Program budget as described above.

Colusa-Sutter-Yolo Regional Child Support Agency: The Colusa-Sutter-Yolo Regional Child Support Agency (RCSA) is projecting a positive net variance of $617,000 due to vacancy savings which include: a Program Manager and two Child Support Specialists. Offsetting a portion of the savings is a deficit in Services and Supplies of $62,000 due to a large expense from training that was carried out from FY24-25 to FY25-26 as well as a higher than anticipated water bill.

Community Services: The Community Services division is projected to end the year with a surplus of $1.15 million.  The majority of this variance exists in several of the department’s divisions and is due mostly to vacancy savings in several divisions and overall cost efficiencies being realized.  Further details on several of the more significant variances are provided in the following paragraphs.

Integrated Waste Management:
The Integrated Waste Management division is anticipating ending the fiscal year with a negative net variance of $396,000.  Revenues in the division are projected to come in approximately $632,000 under budget due to an expected grant not being received, as well as lower than anticipated landfill commercial charges.  Based on historical data, higher charges are anticipated to be received towards the end of the fiscal year and will continue to be monitored moving into the Third Quarter.  Partially offsetting this reduction in revenues are Salary and Benefit savings ($65,000) as a result of staffing changes and electricity savings from the Solar Farm ($100,000). 

Included in the IWM year-end estimates is an assumption that a low interest loan will be obtained from the State Water Board as it is currently moving through the approval process.  Staff will continue to monitor the progress of the loan approval and reassess during the Third Quarter.

Planning:
The Planning division of Community Services is projecting to end the year with a positive variance of $261,000.  The projected savings are due to position changes in the unit that include conversion of a Senior Planner to a Junior Planner as well as savings that are attributed to budgeted position steps being higher than needed and anticipated savings related to American Rescue Plan projects where expenditures are trending lower than originally budgeted.

Environmental Health:
Environmental Health is projected to end the year with a surplus of $236,000.  This is primarily due to projected vacancy savings due to a Land Use Supervisor position being vacant for three months as well as hiring a new Hamzat Inspector at a lower step than budgeted.   Additional savings in the unit are due to lower than budgeted Cost Plan costs.

Cannabis:
The Cannabis division is currently projecting a $147,000 net negative variance due to lower than anticipated cultivation license fees ($111,000). Additionally, the division experienced higher than anticipated cost plan charges ($165,000), which, despite salary and benefit savings of $108,000 due to a vacant inspector position and other incidental savings ($27,000) is still leading to an overall deficit in the program.  Should the net negative variance projection continue to exist at the Third Quarter Monitor, the division will request an adjustment, utilizing available fund balance. 

Natural Resources:
The Natural Resources division is projected to end the fiscal year with a positive variance of approximately $679,000.  These savings are specifically tied to staffing vacancies in the division as only extra help employees remain while recruitment continues to staff the division, resulting in Salary and Benefit savings of $60,748.  Additionally, Services and Supplies are anticipating savings of $581,000 as a result of previously budgeted contract work not being completed prior to staff departures that include Cache Creek Parkway Plan updates, Aerial Surveys, and Cache Creek Invasive Weed Management contracts. 

Natural Resources has requested to move appropriations from projected Services and Supplies savings to Other Charges to fund higher than anticipated Fire District assessment charges for Cache Creek Resources Management Plan (CCRMP) owned properties located along Cache Creek.   
Staff recommend approving the budget adjustments as reflected in Attachment B to adjust the Community Services budget as described above.       

County Administrator’s Office: The County Administrator’s Office (CAO) is projecting to end the fiscal year with a net negative variance of $82,000. Slightly more than half of this projected deficit exists in Housing Assistance units where fund balance is available to address the imbalance should the department be unable to rectify the situation by the end of the fiscal year.

The Office of Emergency Services is projecting a year-end net negative variance of $35,000 due to a series of staffing changes.   In addition to an unbudgeted leave payout ($19,000), the unit has also experienced unanticipated expenditures of Extra Help and Standby Time in response to the Oakdale Incident ($25,000).  The Grand Jury is projecting a small net negative variance related to a larger than anticipated investigation this fiscal year ($3,600).  CAO staff are closely monitoring both of these units and are taking steps to address the net negative variance without the need for additional General Fund.  A more updated projection will be provided with Third Quarter Monitor.

The County Administrator’s Office has requested $89,000 in General Fund contingency in order to participate in the Rural County Representatives of California (RCRC) Request for Proposals process related to Jail Medical Services.  RCRC has begun focusing on a long-term, regional alternative to jail medical care, focusing on improving services throughout the state.  The initiative is intended to address the varied, complex and costly nature of providing medical and mental health services within county detention facilities.  Staff recommend approval of the request, as the funding is Yolo County’s contribution to assisting in exploring alternative options for this service, which currently costs the General Fund approximately $6 million dollars annually.

Staff recommend approving the budget adjustments as reflected in Attachment B to adjust the Countywide budget as described above.

Countywide: Countywide is projecting a year-end net positive variance of $1.9 million primarily due to higher than anticipated Development Impact Fees ($945,000). If not utilized this fiscal year, these revenues will fall to fund balance and will be available for reappropriation in future fiscal years.  Additional revenues are also anticipated in the Chula Vista ($174,000) and Demeter ($190,000) funds. Other funds in Countywide are also anticipating additional revenues, due largely to interest earnings.

A portion of these additional revenues are being offset by an anticipated deficit in the Public Safety Memorandum of Effort unit ($330,000).  The Public Safety MOE was established as a result of the implementation of Prop 172, and provides a Public Safety threshold of minimum funding, known as a Maintenance of Effort (MOE).  The current interpretation of this threshold by the District Attorney and Sheriff’s Office requires the County General Fund to finance expenditures associated with, vehicle maintenance, emergency equipment repairs, building maintenance, IT Charges, and 50% of public liability insurance separate from the operating budgets of the District Attorney and Sheriff’s operating budgets.

There are a series of adjustments to the Accumulated Capital Outlay fund included with the midyear report. These include updates and various improvements to the District Attorney Building HVAC systems ($16,500), Justice Campus Solar repair ($7,300), Gibson House Leak repair ($6,910) and Monroe Shower Pan repairs ($6,500), Sheriff Detention Water Fountain ($5,000) and 100 West Court parking lot ($7,100).  Staff recommend approval of these adjustments, as they are being funded with available fund balance.

Staff also recommend the appropriation of $50,000 in Development Impact Fees for a development impact fee study to be conducted by Wildan.  The fee study will be funded by the available fund balance.

Staff recommend approving the budget adjustments as reflected in Attachment B to adjust the Countywide budget as described above.

County Counsel: County Counsel (CCL) is projecting to end the fiscal year with a negative net variance of $181,000 primarily due to unanticipated declines in revenues as well as expenses coming in higher than expected.

In County Counsel’s main operation unit, they are projecting a shortfall in revenues of $97,000. CCL provides legal services to departments such as Health & Human Services Agency, Community Services, General Services, Library, and Special Districts. Based on current actuals and trends, the revenues are anticipated to come in lower than budget. However, the General Fund is not being requested at this time.  The department will present a more accurate projection with the Third Quarter monitor and request any necessary adjustments at that time.

In addition, the Indigent Defense unit is projecting a $79,000 deficit in its Services and Supplies due to an increase in workload and the need for external investigators to assist with cases the attorneys are working on. Staff recommend $79,000 of General Fund Contingency to offset this deficit.

Staff recommend approving the budget adjustments as reflected in Attachment B to adjust the County Counsel budget as described above.

County Service Areas: The County Service Areas (CSA) are projecting to end the fiscal year with a positive net variance of $110,000. The majority of districts have positive net variances, with the exception of a negative net variance in Wild Wings Water.

El Macero Water is projecting a positive variance of $56,000 largely due to receiving a higher amount of special taxes than budgeted. Offsetting a portion of the revenues is a deficit in Services and Supplies due to the increase in City of Davis water usage expenses.

Wild Wings Golf Course is projecting a positive variance of approximately $37,000 largely due to an increase in unanticipated revenues from special taxes and parks and recreational fees.  Currently, there are four active contracts for Golf Course operations: Yolo Fliers Club, Express Employment, California Rebel, and Tim Pulley Golf Academy.

Wild Wings Water is projecting a negative net variance of approximately $24,000 largely due to a higher than anticipated Pacific Gas and Electric bill. However, at this time, it is not requesting a budget amendment. The division currently has a grant from the Department of Water Resources to fund an arsenic treatment system program and well project. However, a portion of the grant expires at the end of February 2026, and the department has already sent in a request for an extension to the State but has not heard anything back. The district is working with the engineering firm, Ponticello, to get all outstanding invoices in as quickly as possible. The district is confident the costs incurred are close to the remaining balance on the outstanding grant fund of $1.2 million.

Snowball is projecting a positive net variance of approximately $7,200 largely due to a higher than anticipated property tax revenue. The district is also requesting a budget adjustment to move $24,500 from Services and Supplies to Capital Assets for a new gate.

Staff recommend approving the budget adjustment as reflected in Attachment B to adjust the County Service Areas budget as described above.

District Attorney: The District Attorney’s Office is projecting an overall negative net variance of approximately $1.66 million. The Consumer Fraud and Environmental Protection unit is projecting a $1.9 million-dollar net negative variance, due to the unpredictability of cases concluding and settlements within that unit.  

Within the Public Safety fund, the department is projecting a $164,000 net positive variance.   The Criminal Prosecution division is currently projecting a net positive variance of $112,000, due largely to a series of ongoing vacancies throughout both the Criminal Prosecution and Neighborhood Court units.  The Attorney’s and Deputy Sheriff’s bargaining units, which DA Investigators are part of, received equity adjustments on January 1, which the department has projected as being able to absorb but will provide a more refined projection for Third Quarter Monitoring.  

Financial Services: The Department of Financial Services is projecting to end the fiscal year with a positive variance of approximately $495,000, primarily due to Salary and Benefit savings. There are several vacancies throughout the department, including a Financial Services Analyst, Auditor II, and several Senior Accounting Techs.  Additionally, the department was without a Deputy Chief Financial Officer for half of the fiscal year. Countering a portion of the savings is a shortfall of revenues of $283,000 in treasury pool cost reimbursement due to a lower contract amount with PFM, which provides investment management and advice, as well as a lower administrative allocation.

General Services: The General Services Department is projecting to end the fiscal year with an overall positive variance of $439,000.  The positive variance can be attributed primarily to surpluses in Facilities ($184,201), Parks ($149,720), and Procurement ($133,968).

The Facilities Division is anticipated to end the fiscal year with a surplus of $184,200.  This projected surplus is mainly due to additional federal reimbursements for storm damage to the sidewalk at 500A Jefferson and expenditure savings in both Services and Supplies and Salaries and Benefits.  The projected savings are attributed to an Accountant position that was vacant for three months and due to work orders trending lower than originally budgeted. 

The department is requesting appropriations of $49,081 to be appropriated in Services and Supplies from the Accumulated Capital Outlay (ACO) fund for previously approved projects that include the District Attorney HVAC, Justice Solar Repair, Gibson House Leak Repair, Monroe Shower Pans Repair, and District Attorney High Tech Unit HVAC.

The Parks Division is projected to end the year with a surplus of approximately $150,000.  This surplus is due to unbudgeted revenues related to insurance proceeds for damaged vehicles and refunds from Waste Management for overcharges at the Cache Creek Campground ($120,947). Expenditure savings exist in Services and Supplies due to campground fuel not being utilized as anticipated and Waste Management no longer charging fees for the campground ($81,534). 

The Procurement division is projected to end the year with a surplus of approximately $134,000.  These expenditure savings exist in Salaries and Benefits due to the Deputy Director time studying to other units within General Services as well as estimates for Extra Help staff being lower than originally anticipated.

The Airport is projecting to end the year with a deficit of $41,702.  This deficit is primarily due to significant water leaks and well issues that required repair resulting in a Services and Supplies deficit ($60,000).  Additionally, other charges are trending higher due to interest on the Airport loans and increased depreciation expenses ($44,031).  Partially offsetting this deficit are Salary and Benefit savings of approximately $60,000 due to a reduction in the extra help Airport Manager hours as well as savings due to the vacant Accountant role in General Services. The department anticipates being able to provide a more refined projection with Third Quarter monitor and will request any required adjustments at that time.

Staff recommend approving the budget adjustments as reflected in Attachment B to adjust the General Services budget as described above.      

Health and Human Services Agency (HHSA): The Health and Human Services Agency is projected to end the fiscal year with a negative variance of $1,175,445.  This projected deficit is a result of reduced State and Federal revenues that are partially offset by multiple vacancies throughout the HHSA branches. These positions are funded by intergovernmental revenues, which limits the net benefit in county savings.   Specific variance details are provided by branch below. 

Child, Youth, and Family
The Child, Youth, and Family branch is anticipated to end the fiscal year with a small positive variance of $41,515.  These savings are primarily attributed to vacancy savings in the unit ($525,000) as well as a reduction in Services and Supplies due primarily to a reduction in Mental Health contracts ($1,679,000). Offsetting the majority of these projected expenditure savings are a reduction in Intergovernmental Revenues as the ability to claim for reimbursements is reduced due to lower costs.

Service Centers
The Service Center Branch is projecting to end the fiscal year with an overall negative variance of $840,786.  Expenditure savings of $1,836,235 are anticipated primarily due to vacancies in the unit as well as capital expenditure savings of $969,000 as a result of the previously budgeted Pacifico Housing project not proceeding.  These projected expenditure savings are offset by reduced Intergovernmental Revenues.  Though currently projecting lower revenues, the State has advised of potential augmentations for Cal Works Single Allocation and a redistribution of current allocations that the unit will continue to monitor moving into the Third quarter.

Adult and Aging
Adult & Aging is projecting a negative net variance of $563,007 at the end of the fiscal year.  The majority of this variance is attributed to the unit’s Homeless program as Adult and Aging is anticipating increased costs associated with client and rent support ($1,001,552). Partially offsetting these additional expenses are Salary and Benefit savings in the branch due to vacancies throughout the branch, resulting in savings of $567,000. 

Additionally, the State has made the Adult & Aging branch aware of potential augmentations to the IHSS Administration allocation and of a potential redistribution of current allocations that the branch will continue to monitor and report back on moving into the Third Quarter.

Public Health
Public Health is projecting to end the fiscal year with a positive variance of $8,797. The Public Health Branch is requesting a budget adjustment to account for payments that have or will be made out of the Maddy/EMS funds for payments to hospitals. There was a higher than anticipated fund balance, resulting in Public Health issuing more payments for unreimbursed costs.  Additionally, moving into the Third Quarter, staff will be evaluating the General Fund request as the need for funds related to Jail Medical will become clearer.

Staff recommend approving the budget adjustments as reflected in Attachment B to adjust the Health and Human Services Agency budget as described above.       

Human Resources (HR): Human Resources is currently projecting to end the year with a positive net variance of $569,746.  This variance exists primarily in the main HR operating budget as well as in the Dental Self Insurance fund.

The main HR operating unit is projecting to end the year with a positive variance of approximately $390,000.  The main driver behind these variances are Salary and Benefit savings of $463,000.  These savings are attributed to positions that experienced vacancies throughout the year including a Payroll Technician, Senior Payroll Technician, Personnel Analyst and Personnel Assistant.  Partially offsetting these savings are reduced revenues of $43,265 for Human Resources staff dedicated to the Health and Human Services Agency.

The Dental Self Insurance Fund is currently anticipating ending the fiscal year with a positive variance of $76,725.  This is primarily due to higher than anticipated interest earnings.

Innovation and Technology Services (ITS): The ITS department is projecting a positive net variance of $1,444,457 with the majority of the projected savings being within the Innovation and Technology Unit and in the Equipment Replacement Fund.

Within the Innovation and Technology Services unit, a surplus of $1,306,124 is anticipated due to additional unbudgeted revenues as well as expenditure savings.  Increased revenues in the unit of $408,000 are related to the Local Agency Technical Assistance (LATA) grant.    Adding to the unit’s surplus are expenditure savings of $898,000.  These savings exist primarily in Salary and Benefits ($732,000) due to vacancies that include a Technical Support Specialist, (2) Systems Software Specialists, and a Network Systems Specialist.  Additionally, licenses such as Zoom, Smartsheet, Adobe, GovOS, and Canva were lower than originally budgeted ($249,444) as were the unit’s budgeted training expenses ($108,860).

Lastly, the Equipment Replacement fund is anticipating a surplus of approximately $96,000 due to unbudgeted interest earnings as well as savings in Services and Supplies due to departments opting out of replacing certain equipment.  It is expected that these savings will fall into the Equipment Replacement fund balance at the end of the year. 

Library: Library is projected to end the fiscal year with a positive net variance of $509,000 due to savings in Salary and Benefits which include vacancies in the positions: Assistant County Librarian, Library Branch Supervisor MLS, Librarian, as well as other positions hired at lower steps. Property tax revenues are projected to be higher than budgeted by $91,000. Additionally, there is an anticipated increase in miscellaneous revenue due to an MOU with Yolo County Office of Education (YCOE) for reimbursement of some costs for English as a Second Language (ESL) services.

The department is anticipating the grand opening of Walnut Park Library in the late Fall of 2026 and is requesting to add positions beforehand as the ideal start date for these positions would be July 1, 2026. The department cannot wait until Recommended Budget FY26-27 to add the positions due to a timing issue with hiring multiple positions. These positions will be added to an unfunded status in FY25-26 and will be funded in FY26-27 by library property tax and special tax proceeds from Measure T. The following table reflects the Library’s positions:   

Staff recommend approving the positions.

Probation: The Probation Department is projecting a positive net variance of approximately $293,000 by the end of the year.

The largest saving came from Juvenile Justice Realignment of $316,000 due to savings on the El Dorado County Contract. Probation had been contracted with El Dorado County for any youths ordered to be in Secure Youth Treatment Facility (SYTF). Only one youth is in their custody when the contract provided for two assigned youths, saving the department $229,000. The department also received a higher than budgeted revenue of $64,000 from Juvenile Justice Realignment Block Grant.
 
Juvenile Detention division is projecting a positive net variance of $100,000 primarily in Salary Savings due to 6 months of vacancy for the Assistant Superintendent position.

The Adult Probation Services division is projecting a deficit of $150,000 primarily due to a lower allocation of SB678 revenue of $157,000 due to the change in the State allocation formula. The department is requesting a budget amendment to use the fund balance of $157,209 in order to cover for the revenue shortfall. Additionally, SB129 allocation came in lower than by $25,617. The department is requesting a budget amendment to decrease Services and Supplies by the same amount. The Justice Assistance Grant (JAG) was approved by the Board on November 18, 2025, and will be able to fund some of the division’s operational costs such as bulletproof vests and mandated annual training.  

The Probation Community Corrections Partnership (CCP) Unit is projecting a positive variance for year-end. Two new items were introduced to the CCP Advisory Committee for County Counsel services for $3,000 and the other is for Wellpath Contract for $9,155. They were approved by the committee and as a result, the department is requesting a budget amendment to increase Services and Supplies with the offset of expense transfer reimbursement of $12,155.  

Staff recommend approving the budget adjustments as reflected in Attachment B to adjust the Probation Budget as described above.

Public Defender: The Public Defender is projected to end the fiscal year with a positive net variance of approximately $162,000 due to unanticipated vacancies and subsequent underfilling of those vacancies with classifications lower than those of the previous incumbents ($63,000) which will benefit the General Fund.  Additionally, interest earnings in the department’s Community Corrections Partnership (CCP) unit and projected savings in the Revocation unit are contributing to the anticipated savings ($99,000). These savings will fall to the Public Defender’s specific CCP fund balance and will be available for reappropriation in future fiscal years.

Given the unanticipated vacancies in the Public Defender’s principal unit, the department appears to have been able to absorb sizable equity adjustments for the Attorney’s bargaining unit.  These equities went into effect in January of the current year and, based on staff estimates, cost the department approximately $130,000 in additional General Fund dollars.  Staff will continue to monitor the Public Defender’s budget and provide an update as to the department's ability to absorb these adjustments with the Third Quarter monitor.

The department requested several adjustments utilizing their projected General Fund savings, including the bolstering of their Intern program, a new position to work specifically on cases related to Conservatorship, and a renovation to the basement of 213 North Street, Woodland, to provide additional space for staff.  Due to the County’s fiscal situation, these are not recommended for approval at this time.

Sheriff: The Sheriff’s Office is projecting to end the fiscal year with an overall surplus of approximately $5.4 million, of which $3.5 million will have a positive impact on the General Fund.  While a majority of the Sheriff’s Special Revenue funds are projected to end the year with positive net variances ($2.0 million), the Sheriff’s Community Corrections Fund is projecting a negative net variance of ($225,000).

The majority of units within the Sheriff’s Office are projecting small net positive variances, due largely to incidental savings in Services and Supplies, delays in hiring for vacancies, or slightly higher than anticipated revenues. The Public Administrator, Civil, Management, Marine Patrol, Training, and Coroner’s units are projecting a combined year-end net positive variance of $219,000.

Court Security is projecting a surplus of $80,000 after several years of projected and realized year-end net negative variances.  During the 2025-26 fiscal year budget process, a Covid-era salary savings factor was removed from this unit, which appears to have led to fiscal stability in the unit. Financial Services and the department will coordinate any necessary adjustments to eliminate any projected surpluses to ensure balance in the 2026-27 Recommended Budget.

The Patrol division is projecting a $709,000 net positive variance. The majority of the surplus ($630,000) is related to vacancies occurring throughout the year, and the length of time which it typically takes to hire a Deputy Sheriff.  The department reports it has averaged three Deputy Sheriff vacancies at any given time during the current fiscal year. Incidental savings are anticipated in Services and Supplies ($64,000), along with additional revenues due to staff time spent supporting the Yolo County Fair.

The Detention division is projecting a $2.6 million surplus largely attributed to approximately 25 vacant Correctional Officer positions at any given time throughout the fiscal year and a slight reduction in Services and Supplies due to the lower than anticipated staffing level.

In light of these projected savings, the department has requested the reappropriation of these funds to secure the following mid-year purchases:

At this time, staff do not recommend approval of these requests due to the County’s structural deficit.  Any unutilized General Fund dollars need to be returned to assist in balancing the 2026-27 Recommended Budget.  The department is encouraged to include these requests with its 2026-27 Requested Budget so they may be considered in the scope of the larger County budget, should one-time revenues be available at some point in the annual budget process.

Sheriff’s Community Corrections Partnership (CCP) division is projecting a $225,000 deficit due to the application of a salary savings factor and lack of vacancies within the unit.  The CCP moved to percentage-based budgeting in the 2021-22 fiscal year, with any residual departmental allocated funding falling to departmental fund balance at the end of each fiscal year.  The Sheriff’s Office no longer has any departmental fund balance available and will either need to approach the CCP for additional funding or request additional General Fund dollars to rectify the projected negative net variance.  Staff recommend the department take steps internally to mitigate it or work with the CCP to secure non-General Fund dollars to address the variance prior to the end of the fiscal year.

The Small and Rural special revenue fund is projecting a surplus of $654,00 due to lower than anticipated staff time being allocated to this unit ($251,000) and delays in implementation of various projects planned for these funds, including the RMS/JMS record management system and expansion of body-worn cameras.  Similarly, anticipated positive net variances in both COPS Patrol ($584,000) and Detention ($553,000) are due to delays in the RMS/JMS project, as contributions from those funds were intended to assist in funding that project.

Public Safety Sales Tax and Realignment Revenue: Major Countywide revenue sources came in below budget in the first six months of the 2025-26 fiscal year due to poor sales tax returns at the state level.

General Purpose Revenue: General Purpose Revenue is projected to end the fiscal year with a net positive variance of $130,000. The majority of this variance is related to higher than anticipated interest earnings ($467,000). These additional interest earnings are offsetting potential reductions in several other accounts, such as Secured and Unsecured Property Tax, and Transit Occupancy Taxes.  Staff anticipate providing a more accurate update with the Third Quarter monitor.

Contingency Appropriations: The table below reflects the balance of all contingency appropriations as of February 10, 2026:

Year-end revenue and expenditure projections were developed by each county department and reviewed by the Department of Financial Services.  County Counsel reviewed the budget resolution as to form.