DATE: June 16, 2026
TO: Board of Supervisors
SUBMITTED BY: Sanja Bugay, Director, Department of Social Services
SUBJECT: Budget Resolutions
RECOMMENDED ACTION(S):
TITLE
1. Adopt Budget Resolution increasing the FY 2025-26 appropriations and estimated revenues in the amount of $2,448,497 for the Local Health and Welfare Trust Fund 0135, Subclass 13047, 1991 Realign-CalWORKs MOE Org 5247 (4/5 vote); and
2. Adopt Budget Resolution decreasing the FY 2025-26 appropriations and estimated revenues in the amount of $2,448,497 for the Social Services Fund 0065, Subclass 17225, Welfare Advance Fund Org 1120 (4/5 vote).
REPORT
There is no additional Net County Cost associated with the recommended actions. Approval of the recommended actions will provide sufficient appropriations to cover mandated assistance payments cost with the appropriate funds, as the State interchangeably uses State General Fund or 1991 Realignment-CalWORKs MOE funds. As regulations require segregation of funds received for specific social services programs, this action is necessary when the State adjusts. This item is countywide.
ALTERNATIVE ACTION(S):
There are no viable alternative actions. If the recommended actions are not approved, the Department will not have sufficient appropriations to have the ability to move offsetting revenue to the General Fund from Special Revenue Funds to offset FY 2025-26 expenses.
FISCAL IMPACT:
There is no increase in Net County Cost associated with the recommended actions.
Recommended Action 1 will increase appropriations and estimated revenues in the amount of $2,448,497 in the Local Health and Welfare Trust Fund 0135, Subclass 13047, 1991 Realign-CalWORKs MOE Org 5247 to offset California Work Opportunity and Responsibility to Kids (CalWORKs) assistance cost in lieu of State General Fund.
Recommended Action 2 will decrease appropriations and estimated revenues in the amount of $2,448,497 in the Social Services Fund 0065, Subclass 17225, Welfare Advance Fund Org 1120 due to the State replacing expected State General Fund with revenues from the 1991 Realign-CalWORKs MOE Org 5247 ($2,448,497) to offset Org 6310 CalWORKs assistance cost.
DISCUSSION:
On April 21, 2026, your Board approved the Department’s Budget Resolutions, which increased revenue and appropriations for 1991 Realign-CalWORKs MOE Org 5247 and 1991 Realign-Family Support Org 5248. Communication from the California Department of Social Services (CDSS) through a County Fiscal Letter (CFL) No. 25/26-69 was released on April 16, 2026, which informed counties of the updated distribution of funds for subaccounts 1991 Realignment- CalWORKs MOE and 1991 Realignment-Family Support Subaccount. Under the new distribution schedule effective April 2026, the rate of distribution for realignment receipts for each subaccount was increased based on cost data trend from FY 2024-25 CalWORKs direct consumer assistance issuances. These distributions are evaluated and updated annually; however, the timing of the update and current higher trend for receipts has resulted in the need to revise the original projections. The Department’s original revenue estimates for the 1991 Realignment funds under the CalWORKs MOE subaccount were understated by $2,448,497. The Budget Resolutions are needed to allow the Department to transfer revenue from the appropriate Special Revenue Fund as the State has been offsetting the State share of cost with the CalWORKs MOE in lieu of State General Fund dollars.
REFERENCE MATERIAL:
BAI #64, April 21, 2026
ATTACHMENTS INCLUDED AND/OR ON FILE:
On file with Clerk - Resolution (Org 5247)
On file with Clerk - Resolution (Org 1120)
CAO ANALYST:
Ronald Alexander