Title
Adopt a resolution authorizing the County Administrative Office and Auditor-Controller to amend the Fiscal Year 2026-27 Adopted Budget and administer Measure AA reimbursements as follows:
1. Increase appropriations by $2,400,000 in General Fund 1001, Other Financing Uses Entity 105014, Expense Category 70000 Other Charges, financed by Assigned Fund Balance - Measure AA Sales Tax (1001-30215) (4/5ths vote required);
2. Increase appropriations by $2,400,000 in General Fund 1001, Recreation Services Entity 320010, Expense Categories 61000 Services and Supplies ($100,000) and 72000 Capital Assets ($2,300,000), financed by an Intrafund Reimbursement from General Fund 1001, Other Financing Uses Entity 105014 (4/5ths vote required);
3. Increase appropriations by $300,000 in Laguna Seca Recreation Area Fund 2030, Entity 320014, Expense Category 72000 Capital Assets, financed by Restricted Net Position-Measure AA (2030-31018) (4/5ths vote required); and
4. Process Intrafund Reimbursements from General Fund 1001, Other Financing Uses Entity 105014, to General Fund 1001, Recreation Services Entity 320010, for a total amount not to exceed $2,400,000 based on verified monthly departmental expense reports (4/5ths vote required).
Report
RECOMMENDATION:
It is recommended that the Board of Supervisors adopt a resolution:
Adopt a resolution authorizing the County Administrative Office and Auditor-Controller to amend the Fiscal Year 2026-27 Adopted Budget and administer Measure AA reimbursements as follows:
1. Increase appropriations by $2,400,000 in General Fund 1001, Other Financing Uses Entity 105014, Expense Category 70000 Other Charges, financed by Assigned Fund Balance - Measure AA Sales Tax (1001-30215) (4/5ths vote required);
2. Increase appropriations by $2,400,000 in General Fund 1001, Recreation Services Entity 320010, Expense Categories 61000 Services and Supplies ($100,000) and 72000 Capital Assets ($2,300000), financed by an Intrafund Reimbursement from General Fund 1001, Other Financing Uses Entity 105014 (4/5ths vote required);
3. Increase appropriations by $300,000 in Laguna Seca Recreation Area Fund 2030, Entity 320014, Expense Category 72000 Capital Assets, financed by Restricted Net Position-Measure AA (2030-31018) (4/5ths vote required); and
4. Process Intrafund Reimbursements from General Fund 1001, Other Financing Uses Entity 105014, to General Fund 1001, Recreation Services Entity 320010, for a total amount not to exceed $2,400,000, based on verified monthly departmental expense reports (4/5ths vote required).
SUMMARY:
On February 3, 2026, the Board of Supervisors approved the use of Measure AA funding for Parks and Laguna Seca Recreation Area (LSRA) projects. On May 12, 2026, the Board approved the related budget appropriations and transfers necessary to implement those projects. Because the funding was appropriated late in Fiscal Year (FY) 2025-26, the approved projects were not initiated before fiscal year-end.
The recommended actions authorize budget amendments and related intrafund reimbursements necessary to reappropriate the funding in the FY 2026-27 Adopted Budget, allowing the previously approved projects to move forward.
DISCUSSION:
On February 3, 2026, the Board of Supervisors approved a list of Parks and LSRA projects to be funded with Measure AA revenue. On May 20, 2026, the Board approved the related budget appropriations, operating transfers, and intrafund reimbursements necessary to implement those projects.
Because the funding was appropriated near the end of FY 2025-26, Public Works, Facilities, and Parks (PWFP) did not have sufficient time to initiate procurement, execute agreements, or begin project implementation before the close of the fiscal year. As a result, $2,400,000 in Parks Measure AA funding and $300,000 in LSRA Measure AA funding remained unspent at year-end.
The recommended actions reappropriate these previously approved Measure AA funds in the FY 2026-27 Adopted Budget, providing the budget authority necessary to initiate and complete the projects approved by the Board. No additional Measure AA funding is being requested.
OTHER AGENCY INVOLVEMENT/COMMITTEE ACTIONS:
The County Administrative Office Budget & Analysis Division reviewed the report.
FINANCING:
Approval of the recommended actions will increase appropriations by $2,400,000 in General Fund 1001, Recreation Services Entity 320010, financed through an intrafund reimbursement from General Fund 1001, Other Financing Uses Entity 105014, which is funded by Assigned Fund Balance - Measure AA Sales Tax (1001-30215). The recommended actions will also increase appropriations by $300,000 in LSRA Fund 2030, Entity 320014, financed by Restricted Net Position - Measure AA (2030-31018).
The recommended actions reappropriate previously approved Measure AA funding and have no impact on the County General Fund.
BOARD OF SUPERVISORS STRATEGIC PLAN GOALS:
This recommendation advances the Board’s Strategic Plan Goal of Well-Being and Quality of Life and Sustainable Infrastructure by providing the budget authority necessary to complete previously approved Measure AA investments in County parks and recreational facilities.
X Well-Being and Quality of Life
X Sustainable Infrastructure for the Present and Future
Safe and Resilient Communities
Diverse and Thriving Economy
Dynamic Organization and Employer of Choice
Prepared by: Jessica Cordiero-Martinez, Finance Manager III, Ext 4824
Reviewed: Bryan Flores, Chief of Parks
Approved by: Randell Ishii, MS, PE, TE, PTOE, Director of Public Works, Facilities and Parks
Attachments:
Attachment A - Draft Resolution
Attachment B - Measure AA Project List, Carryover from FY 2025-26