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-Editorial
The Imperial County Board of Supervisors reviewed a $755.8 million budget for Fiscal Year 2025-26 during its August 26 meeting, finalizing spending and revenue plans for county services, programs, and operations in the upcoming year. The action followed presentations from county staff and a review of financial trends, departmental needs, and reserve balances.
The proposed plan represents a 1 percent increase over last year’s $749 million budget. The General Fund, which finances core services such as public safety, health, and administrative operations, will total $141.2 million — an increase of $8.4 million, or 6.3 percent. County staff reported that higher property tax revenues, federal allocations, and service charges contributed to the revenue growth.
General Fund revenues are projected at $54.8 million from taxes, a 5 percent increase over last year, along with $41.5 million from intergovernmental sources and $4.4 million from federal programs. Service charges and miscellaneous revenues are expected to generate $29.9 million.
On the expense side, salaries and benefits remain the largest cost driver, totaling $91.9 million. This marks a 6 percent rise over the prior year, partly due to overtime expenditures and negotiated compensation adjustments. Services and supplies will account for $46.6 million, while other charges nearly doubled to $13.4 million. Capital asset spending decreased sharply, from $2.1 million to $600,000.
Beyond the General Fund, the county’s special revenue funds, which include state and federal program allocations, total $487.2 million. Capital projects funding declined significantly, from $46.9 million to $35.2 million, reflecting the completion of certain infrastructure projects. Enterprise and internal service funds also grew modestly, while debt service remained stable at $2.8 million.
Fire protection funding was highlighted as an area of concern. The Fire Protection Special Revenue Fund will receive $6.2 million in revenue but faces $11.3 million in projected expenses, requiring continued contributions from the General Fund and one-time state funding to offset deficits. Similar pressures exist in other accounts, including solid waste and emergency services.
County reserves were reported at $29.3 million, with $10.6 million set aside for general fund stabilization and $12.6 million for revenue stabilization. Staff noted that the Government Finance Officers Association recommends counties maintain at least two months of operating expenses — estimated at $24 million for Imperial County — a target the county currently exceeds.
The Board also heard a series of departmental augmentations and staffing adjustments. Public protection, health, sanitation, and general government services received allocations for technology, training, equipment, and staff reclassifications. The Human Resources Department reported 65 reclassification requests, of which 34 were approved, six were denied, and 25 were withdrawn. Many of the approved changes came from Behavioral Health Services, which submitted the majority of requests.
County Chief Executive Office staff emphasized that the budget achieves balance without new structural deficits. Adjustments in property tax collections, program transfers, and one-time state allocations contributed to stability for the 2025-26 fiscal year.
The budget now provides the financial framework for county operations beginning July 1, 2025, through June 30, 2026. Officials noted that ongoing fiscal challenges — including rising personnel costs, service demand, and deficits in certain special revenue funds — will require continued monitoring in the months ahead.
The Imperial County Department of Human Resources and Risk Management completed its review of reclassification requests for Fiscal Year 2025-2026. During the open submission period from October 15 to December 1, 2024, six county departments submitted a total of 65 requests. After careful evaluation, including interviews with incumbents and department heads conducted in coordination with CPS HR Consulting, 34 requests are being recommended for approval, six are denied, and 25 were withdrawn. Twenty-seven appeals were submitted, primarily from Behavioral Health Services, and all were upheld according to initial recommendations.