The Plumas County Board of Supervisors will consider a $174.1 million budget for the 2025-26 fiscal year when it meets for a public hearing Sept. 15. That’s $1 million over the prior year.
The major share of the recommended budget — around $162.4 million — is already allocated, according to an overview letter signed by Martee Nieman, Plumas County Auditor-Controller. It includes:
- $60.8 million in the general fund, the primary allocation used to operate the county
- $90.5 million in special revenue or restricted use funds, often tied to mandated programs or services
- $10 million in debt service funds, used to pay long-term debts for capital improvements
The majority of the county’s revenue comes from federal and state programs, which account for about half of the budget. These funds are primarily used for mandated social services such as public assistance and mental health.
Nieman estimated that local tax revenues will bring in nearly $21 million, she said.
The supervisors have more control over the general fund, which totals $60.8 million. It finances most local services, including law enforcement, community development and land use planning, elections, fire protection, library services and administration. Nieman called it a “catch-all” to account for county operations.
The general fund budget before the supervisors shows expenses exceeding revenues by $5.6 million.
“Plumas County continues to face the challenge of meeting growing public service demands amid declining fiscal support from state and federal partners,” said Nieman, who prepared the budget scheduled for final adoption Sept. 30.
General changes for 2024-2025
Among the largest changes from the previous year’s budget is in the county’s allocation for salaries and benefits. Over the last 12 months the board of supervisors has approved 10% increases for most county workers. That accounts for most of a $3.6 million increase over the 2024-25 fiscal year, a total of $29.3 million recommended for salaries and benefits.
Another change affecting most county departments is an additional line item called “overhead.” These are the indirect costs a county incurs to support all of its departments. Counties are required to fairly allocate overhead costs so that federal and state funds can reimburse their share.
In the past, these costs have only been applied to non-general fund departments receiving federal and state funding. This year Nieman and others working on the budget have included overhead costs to all departments. The goal is to accurately account for each department’s actual expenses, said Supervisor Mimi Hall. Once we know the full costs for all departments, we are in a better position to understand the true costs of doing business, she said. That could eventually affect the fees a department requires for the services it provides. This year, the overhead costs for general fund departments will be offset by an increased contribution from the general fund, resulting in a net neutral budget impact, Hall said.
Changes in federal funding are affecting several departments, including public health. Behavioral health is one county department impacted by changes in California regulations, which increase the mandated services well beyond the county’s capacity to comply.
Specific changes
The recommended budget for most county departments reflects increased costs nationwide. The library, for example, will see a slight increase of $235,771 to an annual allocation of just over $1.6 million.
Some departments show increases related to their specific operations. The increase in the county counsel’s office, from $1.1 million to $1.6 million, generally reflects the addition of one full-time attorney.
In the human resources department, the $966,866 proposed allocation is almost $302,000 more than the previous year. It includes $212,750 for professional services, an area that was budgeted just $613 in 2024-2025. Most of the increase is designed to fund converting the county’s payroll system to a new format. The county has completed 90% of the conversion, with a goal of activating the new system Jan. 1, 2026, Hall said.
Staff shortages in multiple departments have stalled full implementation for at least two years. Some of those responsibilities fall on the five-person HR department, which has been without a full-time director since Nov. 2023. It has been consistently understaffed since then, at one point dipping to one person. The additional allocation would allow the county to contract with the consultants and project team it needs to complete the payroll transition in the next three months, said Hall.
“We know we need people to finish that conversion and it needs to go live by Jan.1, 2026,” she said.
The County administrative officer is proposed for a decreased budget, dipping from $19.3 million last fiscal year to $17.6 million for 2025-2026. The CAO position has been vacant since April 15, when the supervisors terminated the contract for former CAO Debra Lucero. They placed her on paid administrative leave Jan. 21. At their Sept. 9 meeting, the supervisors met in closed session to discuss hiring a new CAO. They had made no announcement by Sept. 11.
The Sept. 15 public hearing starts at 9 a.m. in the board of supervisors room in the Plumas County courthouse. The public can submit comments via e-mail at [email protected].
