DATE: April 7, 2026
TO: Board of Supervisors
SUBMITTED BY: James A. Kus, County Clerk/Registrar of Voters
SUBJECT: Budget Resolution for November 2025 Statewide Special Election
RECOMMENDED ACTION(S):
TITLE
Adopt Budget Resolution increasing FY 2025-26 appropriations in the amount of $2,282,000 and estimated revenues in the amount of $4,047,000 for County Clerk-Elections Org 28500600 to account for revenues and expenditures associated with the November 2025 Statewide Special Election (4/5 vote).
REPORT
There is no additional Net County Cost associated with the recommended action. The recommended action will increase appropriations in the amount of $2,282,000 and estimated revenues in the amount of $4,047,000 in the FY 2025-26 Adopted Budget for the County Clerk-Elections Org 2850. This item is countywide.
ALTERNATIVE ACTION(S):
If the recommended action is not approved, the County Clerk-Elections Office would not be able to properly account for revenue received from the State of California for the November 2025 Statewide Special Election.
FISCAL IMPACT:
There is no increase in Net County Cost associated with the recommended action. The recommended action will increase appropriations in the amount of $2,282,000 and estimated revenues in the amount of $4,047,000 in the County Clerk-Elections Org 2850 FY 2025-26 Adopted Budget.
DISCUSSION:
Senate Bill 2850 was chaptered and enrolled on August 21, 2025, which authorized and funded a Statewide Special Election for November 2025. On September 5, 2025, the California Department of Finance issued an allocation letter indicating the County would receive $4,047,000 for reimbursement of the election. The balance of the funds, if not fully expended, are acceptable for use to offset expenses during the June 2026 Statewide Direct Gubernatorial Primary Election.
Appropriations for the June 2026 election are included in the FY 2025-26 Adopted Budget for the County Clerk-Elections Org 2850; however, the appropriation and revenue amounts differ because the balance of funds from the November 2025 Special Election will be used for the June 2026 election.
The receipt of funding information from the State did not occur until after County budget deadlines. As a result, the Department determined that the Budget Resolution would be brought before your Board after final costs were received and reported to the California Secretary of State, which was completed February 20, 2026.
ATTACHMENTS INCLUDED AND/OR ON FILE:
On file with Clerk - Budget Resolution
CAO ANALYST:
Amy Ryals