DATE: April 21, 2026
TO: Board of Supervisors
SUBMITTED BY: Sanja Bugay, Director, Department of Social Services
SUBJECT: Budget Resolutions
RECOMMENDED ACTION(S):
TITLE
1. Adopt Budget Resolutions increasing the FY 2025-26:
a. appropriations and estimated revenues for the Aid to Adoptions Org 6415 in the amount of $456,981 (4/5 vote);
b. appropriations for the Local Revenue Fund 2011 Fund 0271, Subclass 13027, Protective Services Subaccount Org 6210 in the amount of $154,480 (4/5 vote);
c. appropriations and estimated revenues for the Social Services Fund 0065, Subclass 17226, Children’s Fund Org 1121 in the amount of $19,223 (4/5 vote);
d. appropriations and estimated revenues for the General Fund 0001, Subclass 10000, Department of Social Services Org 5610 in the amount of $19,223 (4/5 vote);
e. appropriations for the Local Health and Welfare Trust Fund 0135, Subclass 13047, 1991 Realign-CALWORKs MOE Org 5247 in the amount of $1,222,524 (4/5 vote);
f. appropriations in the amount of $7,157,298 and estimated revenue in the amount of $8,720,596 for the Local Health and Welfare Trust Fund 0135, Subclass 13048, 1991 Realign-Family Support Org 5248 (4/5 vote);
g. estimated revenue for the IHSS-Public Authority Org 5611 in the amount of $104,608 (4/5 vote); and
2. Adopt Budget Resolutions decreasing FY 2025-26:
a. appropriations for General Relief Org 6645 in the amount of $2,005,744 (4/5 vote);
b. estimated revenues for the Aid to Families with Dependent Children-Foster Care Org 6410 in the amount of $442,446 (4/5 vote);
c. estimated revenue for 6310 California Work Opportunity and Responsibility to Kids Org 6310 in the amount of $1,563,298 (4/5 vote);
d. estimated revenue for In-Home Supportive Services Org 6420 in the amount of $104,608 (4/5 vote);
e. appropriations in the amount of $9,587,606 and estimated revenues in the amount of $9,692,214 for the Social Services Fund 0065, Subclass 17225, Welfare Advance Fund Org 1120 (4/5 vote);
f. appropriations for the Local Health and Welfare Trust Fund 0135, Subclass 13046, 1991 Realign-Social Services Org 5246 in the amount of $495,459 (4/5 vote).
REPORT
There is no additional Net County Cost associated with the recommended actions. Approval of the recommended actions will allow the Department of Social Services (DSS) to address budgetary needs caused by an increase in the Aid to Adoptions Program (AAP) average grant and receipt of FY 2024-25 Kids Plate Program revenues along with reallocating Net County Cost savings to help offset expenses in other DSS Orgs. Approval of the recommended actions will also provide sufficient appropriations to cover mandated assistance payments cost. This item is countywide.
ALTERNATIVE ACTION(S):
There are no viable alternative actions that will allow the Department to issue out benefits to eligible clients if the appropriations are not increased. If the recommended actions are not approved, the Department will not have sufficient appropriations to issue State mandated payments through the end of the fiscal year or have the ability to move offsetting revenue to the General Fund from Special Revenue Funds.
FISCAL IMPACT:
There is no increase in Net County Cost associated with the recommended actions.
Recommended Action 1a. will increase appropriations and estimated revenues in the Aid to Adoptions Org 6415 to fund the increase in expenditures due to an increase in the average grant. The estimated cost increase ($456,981) will be offset with additional Federal and State revenues from the Welfare Advance Fund Org 1120 ($250,906), 1991 Realign-Social Services Fund 0065 Org 5246 ($51,595), and Local Revenue Fund 2011 Org 6210 ($154,480).
Recommended Action 1b. will increase appropriations in the Protective Services Subaccount Org 6210 ($154,480) respectively to offset a portion of the cost increases in Aid to Adoptions Org 6415 ($206,075).
Recommended Actions 1c. and 1d. will increase appropriations and estimated revenues in the Children’s Fund Org 1121 and Department of Social Services Org 5610 by $19,223 due to the receipt and transfer of the FY 2024-25 Kids’ Plate Program revenue in current FY 2025-26.
Recommended Action 1e. will increase appropriations in the Local Health and Welfare Trust Fund 0135, Subclass 13047, 1991 Realign-CalWORKs MOE Org 5247 in the amount of $1,222,524 to offset California Work Opportunity and Responsibility to Kids (CalWORKs) assistance cost in lieu of State General Fund.
Recommended Action 1f. will increase appropriations in the amount of $7,157,298 and estimated revenue in the amount of $8,720,596 in the Local Health and Welfare Trust Fund 0135, Subclass 13048, 1991 Realign-Family Support Org 5248 to offset CalWORKs assistance cost in lieu of State General Fund.
Recommended Action 1g. will increase estimated revenue in the IHSS-Public Authority (PA) Org 5611 in the amount of $104,608.
Recommended Action 2a. will decrease appropriations in the General Relief (GR) Org 6645 in the amount of $2,005,744 NCC savings.
Recommended Action 2b. will decrease estimated revenue in the Foster Care Org 6410 in amount of $442,446 as NCC savings from GR Org 6645 will be used in lieu to offset cost.
Recommended Action 2c. will decrease estimated revenue in CalWORKs Org 6310 in the amount of $1,563,298, as NCC savings from GR Org 6645 will be used in lieu to offset county share of assistance cost.
Recommended Action 2d. will decrease estimated revenue in the IHSS Org 6420 in the amount of $104,608, as NCC savings from IHSS-PA Org 5611 will be used in lieu to offset county share cost.
Recommended Action 2e. will be a net decrease in appropriations in the amount of $9,587,606 and a net decrease in estimated revenues in the amount of $9,692,214 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 ($1,222,524) and 1991 Realign-Family Support Org 5248 ($8,720,596) to offset Org 6310 CalWORKs assistance cost, as well as receiving additional Federal and State revenue to offset costs for Aid to Adoptions Org 6415 ($250,906), and an increase in appropriations for IHSS- PA Org 5611 ($104,608) due available fund balance.
Recommended Action 2f. will be a net decrease in appropriations in the amount of $495,459 in the Local Health and Welfare Trust Fund 0135, Subclass 13046, 1991 Realignment Social Services Org 5246. 1991 Realignment will be a decrease of $547,054 as NCC savings from IHSS-PA Org 5611 and GR Org 6645 will be used in lieu to offset cost in In-Home Supportive Services (IHSS) Org 6420 and Foster Care Org 6410, and an increase of $51,595 in Aid to Adoptions Org 6415 due to projected increase in expenditures.
DISCUSSION:
The recommended actions will address the increase in expenditure in the Aid to Adoptions Program (AAP) due to an increase in the average grant. The AAP provides assistance payments to qualified parents who need financial assistance in order to adopt a child and ensure the child continues to receive needed services. The negotiated AAP payments are determined based on the child’s specific needs and the family’s circumstances. If a child’s needs require a higher level of care and supervision, they may qualify for a Special Care Increment (SCI) in addition to the basic AAP rate. While the Department has seen an increase in Federal cases, a decline in Non-Federal cases has led to a net reduction in the overall caseload when compared to the budgeted figures for FY 2025-26, based on early estimates from FY 2024-25. The estimated caseload for FY 2025-26 is 3,261, representing a 1% increase from the FY 2024-25 actual caseload of 3,240, with an average monthly growth of 21 cases. Additionally, the FY 2025-26 average monthly grant amount was budgeted at $1,605. Based on current fiscal year trends, the projected average grant is $1,646, which is an increase of 2% month-over-month compared to the budgeted average grant. This has resulted in an increase in expenditure and requires the recommended budget adjustments. Approval of the action will allow the Department to complete transfers into the General Fund to cover mandated assistance payments cost.
The Children’s Fund Org 1121 is administered by the Department for the purpose of supporting child abuse prevention services in the community and funding child abuse prevention coordinating councils, along with child abuse and neglect prevention and intervention programs. The revenue consists of fees from birth certificates, Kids’ Plate allocation, and the Community-Based Child Abuse Prevention (CBCAP) allocation. The Department had budgeted FY 2024-25 Kids’ Plate Program revenue in FY 2024-25; however, these funds were delayed until August 1st, 2025, which affected the FY 2025-26 budget. The Department is recommending an increase in appropriations and estimated revenues in the Children’s Fund Org 1121 and the Department of Social Services Org 5610 to have sufficient appropriations to account for these unanticipated revenues in the Special Revenue Fund and General Fund.
General Relief is a County-funded program governed by the Welfare and Institutions Code (WIC) 17000, providing temporary cash assistance to indigent adults who lack support from personal resources, public funds, or other assistance programs. The grants help cover essential living costs, including food, shelter, personal needs, and related expenses. FY 2025-26, the Department adopted a budget of $6,369,045 to accommodate caseload growth and to anticipate a return of pre-COVID numbers, with caseload initially budgeted at 2,085. To accommodate this growth, CalWORKs Org 6310 ($1,563,298) and Foster Care Org 6410 ($1,050,526) both shifted NCC to support General Relief. However, with current caseload trends stabilizing and reducing the need for additional NCC, resulting in NCC savings of $2,005,774. The Department recommends decreasing appropriations in GR Org 6645 to reallocate NCC back to CalWORKs Org 6310 ($1,563,298) and Foster Care Org 6410 ($442,446).
The Foster Care Assistance Payment program is administered by the Department of Social Services and provides funding for food, housing, and basic needs for children placed in out-of-home care settings. Such settings include Foster Family Homes, Foster Family Agencies, and Short-Term Residential Therapeutic Program (STRTP). This budget also includes funding for the Kinship Guardianship Assistance Program (Kin-GAP), which is intended to enhance family preservation and stability by promoting familial stable placements. The Department recommends reducing the estimated revenue in Foster Care Org 6410. Approval of this action will enable the transfer of NCC savings from GR Org 6645 to help offset costs in Foster Care Org 6410.
The CalWORKs Assistance Org 6310 receives Federal, State, and 1991 Realignment revenues from the Family Support and CalWORKs MOE Subaccount in lieu of State funds. The Statement of Cash Advances typically utilizes the Family Support and CalWORKs MOE Subaccount revenue to offset State’s share of cost towards CalWORKs assistance payments. Based on the current fiscal year trend, guidance provided by the State, and increased CalWORKs MOE base receipts, 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 Family Support Subaccount and CalWORKs MOE In lieu of State General Fund dollars. Approval of the action will allow the Department to complete transfers into the General Fund to cover mandated CalWORKs assistance payments cost.
The In-Home Supportive Services Public Authority (PA) is the employer of record for the In-Home Supportive Services (IHSS) homecare providers for the purpose of negotiating wages, benefits and working conditions with the local union. In recent years, the State has recognized the growth of the program and has increased the program’s allocation, thus allowing NCC saving of $104,608. The Department recommends increasing the estimated revenue in IHSS-PA Org 5611 to allow the transfer of NCC savings to IHSS Org 6420.
The IHSS Org 6420 authorizes health benefits and monthly Maintenance-of-Effort (MOE) payments. These payments are funded through Federal, State, 1991 Realignment revenues, and NCC. The county share of the IHSS Program is based on the MOE which has a four (4) percent annual increase. The Department recommends reducing the estimated revenue in IHSS Org 6420. Approval of this action will enable the transfer of NCC savings from IHSS-PA Org 5611 to help offset costs in IHSS Org 6420.
REFERENCE MATERIAL:
BAI #46, April 22, 2025
BAI #60, April 9, 2024
BAI #52, May 23, 2023
BAI #52, May 3, 2022
BAI #51, April 13, 2021
ATTACHMENTS INCLUDED AND/OR ON FILE:
On file with Clerk - Resolution (Org 6415)
On file with Clerk - Resolution (Org 6210)
On file with Clerk - Resolution (Org 1121)
On file with Clerk - Resolution (Org 5610)
On file with Clerk - Resolution (Org 5247)
On file with Clerk - Resolution (Org 5248)
On file with Clerk - Resolution (Org 5611)
On file with Clerk - Resolution (Org 6645)
On file with Clerk - Resolution (Org 6410)
On file with Clerk - Resolution (Org 6310)
On file with Clerk - Resolution (Org 6420)
On file with Clerk - Resolution (Org 1120)
On file with Clerk - Resolution (Org 5246)
CAO ANALYST:
Ronald Alexander