DATE:
June 25, 2026
08
TO:
Board of Supervisors
SUBJECT
Title
COUNTY OF SAN DIEGO FISCAL YEAR 2026-27 ADOPTED BUDGET RESOLUTION FOR COUNTY FAMILY OF FUNDS, ENTERPRISE FUNDS AND INTERNAL SERVICE FUNDS, AND PRIOR YEAR ENCUMBRANCES (DISTRICTS: ALL)
Title
Body
OVERVIEW
On June 11, 2026, the County of San Diego (County) Board of Supervisors (Board) concluded budget hearings for the Fiscal Years (FY) 2026-27 and 2027-28 Operational Plan. At these hearings, the Board received public testimony and a presentation of the Chief Administrative Officer (CAO) Recommended Operational Plan. Pursuant to California Government Code Section 29088, a resolution is submitted for adoption of the budgets for FY 2026-27 for the County Family of Funds, Enterprise Funds and Internal Service Funds. Also requested is authority to carry-forward prior year encumbrances and related funding. Today's actions request the Board to consider changes to the CAO Recommended Operational Plan and approve the resolutions adopting the budget and reimbursement of expenditures from the proceeds of indebtedness.
RECOMMENDATION(S)
CHIEF ADMINISTRATIVE OFFICER
1. Approve the Chief Administrative Officer (CAO) Recommended Operational Plan Change Letter to revise the CAO Recommended Operational Plan.
2. Consider any Operational Plan change requests submitted after the close of the budget hearing, if applicable. (4 VOTES)
If additional time is needed to identify funding sources or otherwise balance the budget based on the Board's direction and recommendations above, this item may be continued to June 26, 2026, if necessary. If additional time is not needed, then take the following actions:
3. Adopt a resolution entitled: ADOPTION OF THE BUDGET FOR THE COUNTY OF SAN DIEGO FOR THE FISCAL YEAR COMMENCING JULY 1, 2026.
4. Authorize the Auditor and Controller to carry-forward appropriations and applicable estimated revenue for prior year encumbrances in all County funds. (4 VOTES)
5. Adopt a resolution...
Click here for full text