Index

BUDGET OVERVIEW

2026-2027 Inyo County Budget County Administrative Officer's Message 2026-2027 Budget Summary General Fund Budget Discussion Non-General Fund Budget Discussion 2026-2027 Workforce Investments Significant Budget Elements Reserves and Contingencies Operating Transfers Recommendations

DEPARTMENTAL BUDGETS

Administration

ADMINISTRATION OVERVIEW Administration | General Services County Administration - General | 010200 Accumulated Capital Outlay | 010201 Economic Development | 010202 Natural Resource Development | 010204 Advertising County Resources | 011400 Grants In Support | 011402 ESCOG-Operating | 011403 EMS-Emergency Med Services | 011404 County Marketing | 011405 Consolidated Office Building | 011809 Grand Jury | 022000 Public Defender | 022600 Capital Case Fund | 022603 Fish & Game | 024200 Veterans Service Officer | 056600 Contingencies - General | 087100 Motor Pool - Operating | 200100 Motor Pool - Replacement | 200200 Purchasing Revolving | 200300 Southern Inyo Fire Grant | 612201 LATCF | 640299 PHLA-Rehab & ADU/JADU Loans | 642100 American Rescue Plan Act-2021 | 650200 Computer Systems Fund | 699900 Administration | Personnel Personnel | 010800 Insurance, Retirement, OASDI | 011600 Administration | Risk Management Risk Management | 010900 Workers Compensation Trust | 500902 County Liability Trust | 500903 Medical Malpractice Trust | 500904 Administration | Information Services Information Services | 011801 Property Tax Upgrade | 011804 Computer Upgrade | 011808 County - Radio Communication Fund | 011810 Administration | Office of Emergency Management General Relief Fund | 010205 Disaster Services | 023700 Wildfire Preparedness Grant | 612302 Fuel Reduction & Campgrounds | 612303 Fuel Reduction Vouchers | 612304 Homeland Security 23-24 | 623723 Emergency Preparedness Grant (25-26) | 623825 Emergency Preparedness Grant (26-27) | 623826 Administration | Library Law Library | 022300 County Library | 066700 Administration | Museum Museum - General | 077000 California Museum Grant 2022 | 670700

Agricultural Commissioner

AGRICULTURAL COMMISSIONER OVERVIEW Agricultural Commissioner/Sealer | 023300 Cannabis Regulation - General Operating | 023301 Inyo Mosquito Abatement | 154101 ES Weed Management Grant | 621300

Assessor

ASSESSOR OVERVIEW Assessor | 010600

Auditor-Controller

AUDITOR - CONTROLLER OVERVIEW Auditor Controller - General | 010400 General Reserves | 010405 Geothermal | 010406 Economic Stabilization | 010407 IFAS Upgrade | 011806 General Revenues & Expenditures | 011900 PILT Trust | 500458

Board of Supervisors

BOARD OF SUPERVISORS OVERVIEW Board of Supervisors | 010100

Child Support Services

CHILD SUPPORT SERVICES OVERVIEW Child Support Services | 022501

Clerk-Recorder

COUNTY CLERK OVERVIEW County Clerk - General | 010300 Elections | 011000 Recorders Micrographic/System | 023401

Coroner

CORONER OVERVIEW Coroner | 023500

County Counsel

COUNTY COUNSEL OVERVIEW County Counsel | 010700

District Attorney

DISTRICT ATTORNEY OVERVIEW District Attorney | 022400 District Attorney - Safety | 022410 District Attorney- Capital Case Fund | 022420 OES-Victim Witness 26-27 | 620426 OES-Victim Witness 25-26 | 620425

Environmental Health

ENVIRONMENTAL HEALTH OVERVIEW Environmental Health - General | 045400

Farm Advisor

FARM ADVISOR OVERVIEW Farm Advisor | 066800 Range Improvement | 024300 Lease Rental | 024400

Health & Human Services

HEALTH & HUMAN SERVICES OVERVIEW Health & Human Services | Behavioral Health Community Mental Health | 045200 Behavioral Health Services Act | 045201 Progress House | 045203 Opioid Settlement | 045202 Drinking Driver Program | 045312 Substance Use Disorders | 045315 FIRST Program | 055801 Health & Human Services | Fiscal Oversight & Special Ops COC - Continuum of Care | 055900 Health & Human Services | Public Assistance & Aging TANF (AFDC) | 056300 Foster Care - General | 056400 General Relief | 056500 Work Investment Act 26-27 | 613726 Eastern Sierra Area Agency on Aging (ESAAA) | 683000 Health & Human Services | Public Health & Prevention Health - General | 045100 Jail - Health | 045101 HHS Emergency Preparedness and Response | 045103 California Childrens Services | 045500 California Child Services - Admin | 045501 Future of Public Health | 610391 CA Home Visiting Program | 613595 Tobacco Tax Grant 22-25 | 640322 Maternal Child Health 26-27 | 641626 Women Infants & Children 25-26 | 641925 Women Infants & Children 26-27 | 641926 First Five Commission | 643000 Local Oral Health Program | 643006 Health & Human Services | Social & Placement Services Child Health & Disability Prevention | 045102 LPS Conservatee | 045204 Social Services - General | 055800 CBCAP | 642515

Planning

PLANNING OVERVIEW Planning & Zoning | 023800 Yucca Mountain Oversight | 620605 Abatement | 010403

Probation

PROBATION OVERVIEW Probation | Adult Probation - General | 023000 Criminal Justice-Realignment | 023002 Probation | Juvenile Juvenile Institutions | 023100 Out of County - Juvenile Hall | 023101 CalAIM Path 3-JI Grant | 620592

Public Administrator Public Guardian

PUBLIC ADMINISTRATOR PUBLIC GUARDIAN OVERVIEW Public Administrator | 023600

Public Works

PUBLIC WORKS OVERVIEW Public Works | Airports

Bishop Airport | 150100 Independence Airport | 150300 Independence Airport - Special | 150400 Lone Pine/Death Valley Airport | 150500 Lone Pine/Death Valley Air - Special | 150600 Shoshone Airport - Special | 150800 Runway 12-30 Grooving Project | 630100 Bishop Airport Improvement Project | 630303 ARFF & Snow Equipment Project | 630307 Wildlife Hazard Assessment | 630308 BIH Perimeter Fence Replacement | 630309 Bishop Airport Taxiway A Resurface | 630310 Bishop Airport Commercial Service Terminal | 630500 Runway 12-30 Safety Area Improvement | 630600 Public Works | Building & Maintenance Maintenance - Building & Grounds | 011100 Public Works | Building & Safety Building & Safety | 023200 Public Works | Deferred Maintenance Deferred Maintenance | 011501 Courthouse Rehabilitation Deferred Maintenance | 011502 Public Works | Local Transportation Commission Transportation & Planning Trust | 504605 Public Works | Parks & Recreation Parks & Recreation | 076999 Clean CA Diaz Lake | 670102 Public Works | Public Works Division Public Works Budget | 011500 Big Pine Lighting | 800001 Independence Lighting | 800101 Lone Pine Lighting | 800201 County Service Area #2 | 810001 Public Works | Recycling & Waste Management Recycling & Waste Management | 045700 Recycling & Waste Management - Capital Improvement | 045701 Tecopa Lagoon Phase 2 | 643111 Public Works | Road Road | 034600 Road Projects - State Funded | 034601 Public Works | Water Systems Water Systems | 152199 Prop 1-Water Infrastructure Improvements | 152200 LP Water Main & Ser Lat Design | 152220

Sheriff

SHERIFF OVERVIEW Sheriff - General | 022700 Kitchen Services | 022701 Search & Rescue | 022703 Jail Security Project | 022706 Sheriff - Safety Personnel | 022710 Jail - General | 022900 Jail - Safety Personnel | 022910 Jail - Standards and Training for Corrections (STC) | 022920 Jail - CAD RMS Project | 022950 Animal Control - General | 023900 DNA | 056605 Remote Access Network (RAN) | 056610 Off Highway Vehicle Grant 25-26 | 623525 Off Highway Vehicle Grant 26-27 | 623526 Homeland Security 24-25 | 623724 Homeland Security 25-26 | 623725 Calmet Task Force | 671413 Illegal Cannabis Suppression | 671507

Treasurer-Tax Collector

TREASURER OVERVIEW TTC - General | 010500

Water

WATER DEPARTMENT OVERVIEW Water Department | 024102 Salt Cedar Project | 024502 Owens River Trail Grant | 621902

APPENDICES

Budget Guide Budget Units, Object Codes, and Funds Inyo County Overview Board of Supervisors County Operations and Office Hours Workforce Overview Budget Philosophy