Title
a. Approve and authorize the Auditor-Controller to amend the fiscal year 2025-26 Adopted budget of the Agricultural Commissioner (001-2810-AGR001-8001) increasing appropriations and estimated revenues by $1,452,136 where the financing source are additional unanticipated revenues from State Aid to Agriculture in the amount of $1,452,136; (4/5ths Vote Required)
b. Approve and authorize the transfer of up to $1,452,136 from the Agricultural Commissioner’s Budget (001-2810-AGR001-8001) to the Capital Project Fund (404-3200-PFP057-8845) for the Agricultural Commissioner’s Salinas Facility Project Number 8845 on review and approval from the CAO (4/5ths Vote Required).
Report
RECOMMENDATION:
It is recommended that the Board of Supervisors:
a. Approve and authorize the Auditor-Controller to amend the fiscal year 2025-26 Adopted budget of the Agricultural Commissioner (001-2810-AGR001-8001) increasing appropriations and estimated revenues by $1,452,136 where the financing source are additional unanticipated revenues from State Aid to Agriculture in the amount of $1,452,136; (4/5ths Vote Required)
b. Approve and authorize the transfer of up to $1,452,136 from the Agricultural Commissioner’s Budget (001-2810-AGR001-8001) to the Capital Project Fund (404-3200-PFP057-8845) for the Agricultural Commissioner’s Salinas Facility Project Number 8845 on review and approval from the CAO (4/5ths Vote Required).
SUMMARY:
The Agricultural Commissioner received unanticipated revenue of $1,452,136 in fiscal year 2025-26. The unanticipated revenue results from the department achieving maintenance of effort (MOE) requirements for mandated agricultural services performed in FY 2024-25. The department was made aware of the amounts in letters received from the California Dept. of Food and Agriculture (CDFA) and California Dept. of Pesticide Regulations (CDPR) in December 2025 and April 2026 respectively. The amounts received were unanticipated at the time of fiscal year 2025-26 budget preparations and reflect the amount of work performed by the department in fiscal year 2024-25 and the growing revenue made available to county Agricultural Commissioners from unclaimed gas tax (UGT) and Mill tax. The Agricultural Commissioner’s Office received the third highest UGT amount in the state at $4.97 million dollars. Mill tax distributed by CDPR was the highest in the state at $4.2 million. Support for the Agricultural Commissioner’s request authorizes expenditures in the current fiscal year that ensures the Agricultural Commissioner maintains MOE expenditures to agriculture-related programs in fiscal year 2025-26, which will in turn ensure revenue funding for fiscal year 2026-27 while allowing agricultural programs beneficial to the County to continue.
DISCUSSION:
The recommended actions comply with Board guidelines, facilitating both continuance of agricultural programs for the public and critical infrastructure projects for the department in compliance with the Agricultural Commissioner’s maintenance of effort requirement, which ensures the continued receipt of UGT revenue which totaled over $4.97 million in this current fiscal year.
OTHER AGENCY INVOLVEMENT:
The Agricultural Commissioner’s Office has been working with the County Administrative Office in consultation regarding this request.
FINANCING:
The proposed action allows expenditures by the Agricultural Commissioner that otherwise would not be possible. The five-year MOE average is the basis of the UGT allocation to counties based on FAC 224. Failure to expend sufficient funds to agricultural programs in the current year will result in reduction of State revenue from UGT in FY 2026-27. This potentially will result in requests from the Agricultural Commissioner for increased General Fund Contribution in future years.
BOARD OF SUPERVISORS STRATEGIC INITIATIVES:
____ Well-Being and Quality of Life
_x__ Sustainable Infrastructure for the Present and Future
____ Safe and Resilient Communities
_x__ Diverse and Thriving Economy
____ Dynamic Organization and Employer of Choice
Prepared by: Henry Esler, Finance Manager, x7381
Approved by: Juan Hidalgo, Agricultural Commissioner/Sealer of Weights & Measures
Attachments:
Board Report