Agenda Item AGENDA STAFF REPORT ASR Control 25-000909
MEETING DATE:	01/27/26
legal entity taking action:	Board of Supervisors
board of supervisors district(s):	All Districts
SUBMITTING Agency/Department:	County Executive Office (Approved)
Department contact person(s):	Oana Cosma (714) 834-7410
	Karalyn Meeh (714) 834-4146

Subject: FY 2025-26 Mid-Year Budget Report

ceo CONCUR

County Counsel Review

Clerk of the Board

Concur

No Legal Objection

Discussion

4/5 Vote

Budgeted: N/A

Current Year Cost: N/A

Annual Cost: N/A

Staffing Impact:

See Staffing Impact Section

# of Positions:

Sole Source: N/A

Current Fiscal Year Revenue: N/A

Funding Source: N/A	County Audit in last 3 years: No
Levine Act Review Completed: N/A

Prior Board Action: N/A

RECOMMENDED ACTION(S):

A four-fifths vote is required on Recommended Action One. The requested appropriation, revenue, transfers in/out and reserve changes are summarized in the FY 2025-26 Mid-Year Budget Report in the Budget Adjustment Summary. The requested position changes are summarized in the Position Change Summary.

Direct the Auditor-Controller to revise appropriations, revenues, transfers in/out, reserves and obligated fund balances as detailed in the Budget Adjustment Summary in accordance with Government Code Sections 29125, 29130 and 25252. (Requires four-fifths vote)

Direct County Executive Office-Human Resource Services to amend the master position control, subject to final classification review, as detailed in the Position Change Summary.

Direct the Auditor-Controller to make payment(s) from Fund 12J to the entities and up to amounts summarized in the table included in the Budget Issues section of this report and upon receipt of approved payment request form(s) from the County Executive Office.

4.	Approve the FY 2026-27 budget adoption schedule as follows: (a) The FY 2026-27 Recommended Budget will be available to the public on or before May 20, 2026; (b) A notice stating that the Recommended Budget is available to members of the public and the time and place of the public hearing will be published on or before May 20, 2026; (c) The Board shall conduct the public budget hearing on the Recommended Budget beginning on June 9, 2026 and concluding no later than June 22, 2026; and (d) On June 23, 2026, or no later than June 30, 2026, the Board shall adopt the FY 2026-27 Budget by resolution.
5.	Approve the addition or revisions of events to the FY 2025-26 Master Event Calendar, as set forth in Attachment C, and per Government Code Section 26227, find that the events therein will serve a public purpose of the County of Orange and will meet the social needs of the population of the County, including but not limited to, the areas of health, law enforcement, public safety, rehabilitation, welfare, education, and legal services, and the needs of physically, mentally and financially handicapped persons and aged persons; that County staff and resources may be used in furtherance of such events; and that County staff may solicit donations of funds and services for such events.
6.	Approve additional charitable organization activity for inclusion in the FY 2025-26 Charitable Organization Activities Plan, as detailed in Attachment D.
7.	Effective February 6, 2026, approve revised classification specifications for all classes in the Airport Operations Management Series; and adjust pay grade for Airport Deputy Director (Title Code 8158MA).
8.	Effective February 6, 2026, approve revised classification specifications and adjust pay grades for Airport Operations Officer (Title Code 5500GE) and Airport Operations Supervisor (Title Code 5503SM); and approve new title code, title description, classification specification, and set pay grade for Airport Operations Trainee (Title Code 5499GE).
9.	Effective February 6, 2026, approve revised class specifications and adjust pay grades for Waste Inspector Trainee (Title Code 8391GE), Waste Inspector (Title Code 8390GE), and Supervising Waste Inspector (Title Code 8389SM).

SUMMARY:

The Mid-Year Budget Report provides the Board of Supervisors, members of the public, County departments and other interested parties with an overview of the current status of revenues, expenditures, Net County Cost, total budgeted positions and various departmental issues requiring recommended changes to the County's budget.

BACKGROUND INFORMATION:

The following components of the FY 2025-26 Mid-Year Budget Report for Board of Supervisors consideration can be found in Attachment A:

Executive Summary

Budget Issues

Human Resources Issues, including:

Position Summary and Vacant Positions - Aged

Recommended Actions

	Budget Adjustment Summary
	Position Change Summary

The County of Orange uses the OpenOC Data Tool, which is a web-based software providing increased transparency and easy access to finance and budget information. Supplemental expense and revenue data are available by accessing the OpenOC link: http://data.egovoc.com/?FY2026Q2#/b0. Budget and actual reports, as of December 31, 2025, can be viewed using the Budget Report – Report Links found on the left-hand side of the web page.

FINANCIAL IMPACT:

Please see Attachment A for Financial Impact detail.

STAFFING IMPACT:

Detailed departmental position change request information is included in the Budget Issues section of Attachment A, including a summarization of Department requests to add positions. The position change summary of Attachment A documents the specific positions and position titles.

REVIEWING AGENCIES:

Auditor-Controller

ATTACHMENT(S):

Attachment A - FY 2025-26 Mid-Year Budget Report
Attachment B - Government Code Sections
Attachment C - FY 2025-26 Master Events Calendar Additions & Revisions
Attachment D - FY 2025-26 Charitable Organization Activity Addition
Attachment E - Classification Maintenance Studies
Attachment F - Classification Specifications