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File #: 26-0221    Version: 1 Name:
Type: Approval Status: Agenda Ready
File created: 2/9/2026 In control: Executive Office
On agenda: 2/24/2026 Final action:
Title: Discussion and Possible Action Including Acceptance of Presentation of Mid-Year Budget Report on the Status of County Departmental Spending and Revenues for Fiscal Year (FY) 2025-26; Approval of Executive Office Recommendations; and Adoption of Resolution Amending the Fiscal Year 2025-26 Adopted Budget (Sponsor: Executive Office)
Attachments: 1. Resolution 26-034, 2. FY25-26_MidYear_Presentation, 3. FY25-26_MidYear_BudgetReport, 4. Attachment A - FY 2025-26 Mid-Year Budget Adjustments and Administrative Clean Up, 5. Attachment B - FY 2025-26 Mid-Year Fixed Asset and Structural Improvement Requests, 6. Attachment C - Mendocino Co. Uninc 3Q25 Newsletter, 7. Attachment D - FY 2025-26 YTD Mid-Year General Fund Report_1.30.26 Print Date, 8. Attachment E - A87 Cost Bases - Table of Allocated Costs, 9. Exhibit A - BU 1000 Non-Departmental Revenue Forecast 25.26 Q2, 10. Exhibit B - Resolution FY 2025-26 Mid-Year, 11. 02-20-26 Attachment A - FY 2025-26 Mid-Year Budget Adjustments and Administrative Clean Up - REVISED, 12. 02-24-26 FY25-26_MidYear_Presentation Revised, 13. 02-24-26 FY25-26_MidYear_BudgetReport Revised
TO: BOARD OF SUPERVISORS
FROM: Executive Office
MEETING DATE: February 24, 2026


DEPARTMENT CONTACT:
Darcie Antle
PHONE:
707-463-4441
DEPARTMENT CONTACT:
Tony Rakes
PHONE:
707-463-4441


ITEM TYPE: Regular Agenda

TIME ALLOCATED FOR ITEM: 1 Hour


AGENDA TITLE:
title
Discussion and Possible Action Including Acceptance of Presentation of Mid-Year Budget Report on the Status of County Departmental Spending and Revenues for Fiscal Year (FY) 2025-26; Approval of Executive Office Recommendations; and Adoption of Resolution Amending the Fiscal Year 2025-26 Adopted Budget
(Sponsor: Executive Office)
End

RECOMMENDED ACTION/MOTION:
recommendation
Accept the Mid-Year Budget Report on the status of County departmental spending and revenues for Fiscal Year (FY) 2025-26; approve recommended budget adjustments and journal entries; approve Executive Office recommendations; adopt Resolution amending the FY 2025-26 Adopted Budget; and authorize Chair to sign same.
End

PREVIOUS BOARD/BOARD COMMITTEE ACTIONS:
The Board of Supervisors adopted the FY 2025-26 Mendocino County Budget on June 24, 2025 (Resolution 25-105). On November 4, 2025, the Board of Supervisors adopted Resolution No. 25-180, amending the FY 2025-26 Budget. On December 16, 2025, the Board of Supervisors adopted Resolution No. 25-198 amending the FY 2025-26 Budget.

SUMMARY OF REQUEST:
Since FY 2016-17, the Board of Supervisors has adopted the budget in June, prior to the previous year's books being closed, using fiscal year-end projections rather than actual numbers. The same procedure was followed when the FY 2025-26 Mendocino County Budget was adopted on June 24, 2025. The FY 2025-26 budget was developed using departmental-provided FY 2024-25 year-end projections from the Third Quarter.

The Mid-Year report includes a budget update of County department budgets for FY 2025-26 from July 1, 2025, through December 31, 2025. Topics to be discussed will be update on budget process, fi...

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