DATE: June 24, 2025
TO: Board of Supervisors
SUBMITTED BY: Paul Nerland, County Administrative Officer
SUBJECT: County Recommended Budget for FY 2025-26
RECOMMENDED ACTION(S):
TITLE
Adopt and authorize the Chairman to execute a Resolution approving the Recommended Budget (including Capital Projects budgets) of the County of Fresno for the period between July 1, 2025, and the Board of Supervisors’ adoption of the FY 2025-26 Final Recommended Budget (including Capital Projects budgets) of the County.
REPORT
Approval of the recommended action provides a mechanism for departments to continue day-to-day operations until your Board adopts the FY 2025-26 Final Recommended Budget of the County (including Capital Projects budgets). Once adopted by your Board, the Recommended Budget of the County operates as the County’s budget for the period in question.
ALTERNATIVE ACTION(S):
There are no viable options available. Without a recommended budget for the period in question, the County would not be able to conduct day-to-day operations during such period.
FISCAL IMPACT:
This item provides a mechanism for departments to continue to operate until your Board adopts the FY 2025-26 Final Recommended Budget of the County in September 2025. The fiscal impacts will be addressed in the FY 2025-26 Final Recommended Budget.
DISCUSSION:
Prior to FY 2018-19, County budget hearings and subsequent budget adoptions occurred in June of each year.
Beginning with FY 2018-19, the County Administrative Office (CAO) recommended a new process that allows your Board to adopt the County’s Final Recommended Budget in September instead of the traditional June adoption. With this process, then-current fiscal year information for General Fund revenue estimates is available prior to budget hearings in September. This is a crucial piece of the budget process as the tax roll is needed by the CAO’s Office to verify Property Tax and “Property Tax in Lieu of Motor Vehicle” revenue estimates, which comprise over 75% of Countywide Revenues.
Your Board’s adoption of a Final Recommended Budget in September provides the mechanism for improved accuracy of the estimate of a prior fiscal year-end fund balance and the impact of the State of California’s Budget on Fresno County. Therefore, it is anticipated that most of the information will be available prior to the CAO’s completion of the Final Recommended Budget for FY 2025-26. Your Board’s County budget hearings for FY 2025-26 are scheduled to commence September 15, 2025.
The CAO recommends that your Board adopt the Recommended Budget (including Capital Projects budgets) of the County for the period beginning July 1, 2025, and concluding with your Board’s adoption of the FY 2025-26 Final Recommended Budget of the County. This approach gives departments the necessary appropriations to operate during these anticipated two and a half months.
This process includes your Board’s rebudgeting of unexpended appropriations for individual capital projects that are not completed at FYE 2024-25. The Recommended Budget for this period does not include additional employee positions or new capital asset purchases outside of the Capital Projects Fund. These items, if any, will be included in the Final Recommended Budget for FY 2025-26 to be brought to your Board during the September 2025 budget hearings.
Public notice of the availability of the Recommended Budget for this period to members of the public, and your Board’s hearing of this item was timely published in The Business Journal on June 11, 2025, under Government Code section 29080.
The Recommended Budget (including Capital Projects budgets) of the County for this period has been prepared, made available for public distribution, and distributed according to law.
ATTACHMENTS INCLUDED AND/OR ON FILE:
Budget Resolution
FY 2025-26 Recommended Budget Summary
On file with Clerk - FY 2025-26 Recommended Budget Detail
CAO ANALYST:
Paige Benavides