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Fiscal Year 2026/27 Preliminary Budget
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Requested Action(s)
recommendation
Review and approve the preliminary FY 2026/27 Budget, as presented.
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Financial Impact:
As listed.
Background Information:
Attached is the recommended preliminary budget for fiscal year 2026/27.
Below is a description of major revenues and expenses:
Income
The proposed FY 2026/27 budget utilizes the following revenue sources and would result in a contingency of $58,533.40 (6.20%):
- Interest (440300) income is relative to federal interest rates. The Agency follows the guidance provided by the Tehama County Auditor-Controller for the purposes of budgeting interest income. The recommended interest rate has not yet been released, so the preliminary budget is based upon a 2% interest rate.
- Gate Fees (461001) have been budgeted based on a flat fee. Even though several expenses are projected to increase over FY 2025/26 due to changes listed in this narrative, staff is recommending decreasing the monthly fee to $62,000. FY 2025/26 resulted in anticipated increases in expenses related to the closure of the Corning Household Hazardous Waste Facility and transitioning the 4R Kids Exhibit to the trailer. As those projects will be completed in FY 2025/26, the Agency can decrease several expense categories.
- Hazardous Waste Fees (461005) includes PaintCare reimbursements for managing paint reuse. A small amount of revenue is also attributed to hazardous waste fees from Very Small Quantity Generators (VSQG).
- Miscellaneous Revenue (471120) generally includes grazing lease fees, and other small amounts of revenue.
- Interfund Revenue (461070) is reimbursed salary/wages for direct labor on grant-related work.
Expenses
- Salary/Wages (510100), Overtime (510120), PERS (510200), OASDI (510210), Group Insurance (510300), and Unemployment Insurance (510310) take into consideration normal st...
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