The Mendocino County Board of Supervisors on Nov. 4 accepted the county’s first‑quarter fiscal report for budget year 2025–26, after a detailed briefing from county executive staff that warned of continuing structural shortfalls even after one‑time measures used to balance the current year’s budget.

County CEO Jerry Antle and Deputy CEO Tony Riggs told the board that the county closed FY24‑25 with higher‑than‑expected departmental revenues and an unaudited general‑fund carryforward reported at about $11–12 million, but cautioned the board that much of that total is one‑time or reporting‑driven and should not be considered ongoing revenue. The county’s adopted FY25‑26 budget used roughly $6 million in one‑time funds to cover an operating gap; staff said that fully addressing the structural deficit will require ongoing expenditure reductions and new revenues.

The report highlighted several operational pressures. Salary and benefits have risen substantially since 2018 even as filled full‑time equivalents fell; overtime is concentrated in public protection, with roughly 93% of reported overtime hours tied to the sheriff’s office and jail. Staff also noted that the county’s general‑fund reserve and carryforward fall short of the Government Finance Officers Association recommendation of roughly two months’ operating expenditures. Auditor‑Controller Shamice Kubeson told the board that audit work remains in progress and that carryforward figures could change slightly when external auditors complete fieldwork.

Board members pressed staff on transparency and reporting cadence. Supervisor Ted Williams asked for a standing monthly update to the CEO report on progress toward the 6% attrition target that was incorporated in the adopted budget; staff agreed to provide a monthly status. Supervisors and department heads emphasized that public‑safety staffing and overtime are acute operational problems and that continuing to rely on one‑time funds would not provide financial stability.

Action taken: the board voted unanimously to accept the FY25‑26 Q1 report, approved administrative adjustments and directed staff to return at midyear (February 2026) with a formal plan for the use of the FY24‑25 fund‑balance carryforward. The board also asked staff to pursue options to improve regular financial reporting and to continue advocacy for state and federal funding on key county priorities including water security, roads and emergency medical services.

The county will revisit the FY26‑27 outlook in upcoming budget workshops; staff said several multi‑year assumptions (pension obligations dropping out and the timing of certain debt obligations) affect the five‑year projection presented to the board.