DATE:
March 3, 2026
13
TO:
Board of Supervisors
SUBJECT
Title
FISCAL YEAR 2025-26 SECOND QUARTER OPERATIONAL PLAN STATUS REPORT AND BUDGET ADJUSTMENTS (DISTRICTS: ALL)
Body
OVERVIEW
This report summarizes the status of the County of San Diego's (County) Fiscal Year 2025-26 Adopted Operational Plan, as measured by projected year-end fund balance from current year operations. The projected year-end balance for the General Fund is $10.2 million (or 0.1% of the General Fund budget), driven by a projected positive variance in General Purpose Revenue offset by an overall negative projection in the Public Safety Group that continue to be reviewed for solutions as described in the Notes to Schedules A and B. The projected balance for all other funds combined is $24.1 million (0.8% of the other funds combined budget). For all budgetary funds combined, the projected balance is $34.3 million (or 0.3% of the overall budget). The projected fund balance anticipates an overall positive expenditure variance and an overall negative revenue variance from the Fiscal Year 2025-26 Amended Budget. The projection assumes General Purpose Revenue (GPR) will perform better than estimated, and business groups will produce operating balances, except for Public Safety Group where a negative variance is projected due to cost overruns with the current medical contract for offsite hospital care. Staff are developing strategies to resolve the projected negative variance. As potential strategies are identified, those will be brought forward to the Board of Supervisors (Board) for consideration. One such strategy is being brought forward today in a separate item from this letter. The separate item requests authority to cancel the existing contract, initiate a new single source contract and establish appropriations which will partially mitigate escalating off-site hospital costs while maintaining quality of care. The funding source will be the Local Revenue Fund 2011, Community Correc...
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