Table of Contents

Budget Officer Letter

Budget Officer Letter

County of Plumas Profile

County of Plumas Profile County Officials Organizational Chart Plumas County Board of Supervisors Plumas County Services

2026-2027 Budget Information

Appropriations Summary Governmental Funds Revenues & Expenditures

Position Allocation Summary & Pay Schedules

Pay Schedules Position Allocation Summary

Funds

Capital Projects Funds Debt Service Funds Enterprise Funds General Fund Internal Service Funds Special District Funds Special Revenue Funds

Agricultural Commissioner

Agricultural Commissioner

Assessor

Assessor

Auditor-Controller - Parent Department

Auditor-Controller

Auditor-Controller - Children Departments

Auditor-Controller Auditor-Controller Local Revenue 2011 Municipal Court OPEB Pension ISF Postage Machine ISF Unemployment Insurance Reserve W/C & Liability Insurance

Behavioral Health - Parent Department

Behavioral Health

Behavioral Health - Children Departments

AB 109 – Community Corrections Partnership Alcohol & Drug Behavioral Health - Mental Health Behavioral Health Services and Supports (BHSS) BHSA Housing Care Court Drug Medi-Cal Full Service Partnership (FSP) Mental Health Block Grant (MHBG)

Board of Supervisors - Parent Department

Board of Supervisors

Board of Supervisors - Children Departments

Board of Supervisors Grand Jury Title III

Building - Parent Department

Building Services

Building - Children Departments

Abandoned Vehicle Abatement Building Code Compliance/Abatement

Child Support Services

Child Support Services

Clerk-Recorder - Parent Department

Clerk-Recorder/Elections

Clerk-Recorder - Children Departments

County Clerk-Recorder Elections Electronic Recording Delivery System Helping America Vote Act (HAVA) - Elections Recorder Micrographic Recorder's Modernization Recorder's Truncation Program Records Management Budget Vital Records Issuance and Preservation

Cooperative Extension

Farm Advisor

County Administrative Officer - Parent Department

County Administrative Officer

County Administrative Officer - Children Departments

American Rescue Plan Act (ARPA) 2021 Contingency-General Contributions County Administrative Officer General Services Local Assistance & Tribal Consistency Fund PG&E Dixie Fire Settlement

County Counsel - Parent Department

County Counsel

County Counsel - Children Departments

County Counsel Public Defender

District Attorney - Parent Department

District Attorney

District Attorney - Children Departments

Alternative Sentencing-SRF Asset Forfeiture District Attorney Environmental Settlement Public Administrator Re-Entry Program-SRF

Environmental Health

Environmental Health

Facility Services - Parent Department

Facility Services

Facility Services - Children Departments

Airports Airports-Capital Improvements Almanor Recreation-General Funded Chester Memorial Hall County Parks Facility Services Greenville Townhall Portola Memorial Hall Quincy Memorial Hall

Fair

Fair

Fish & Game Commission

Fish & Game Commission

Human Resources

Human Resources

Information Technology

Information Technology

Library - Parent Department

Library/Literacy

Library - Children Departments

County Library County Literacy

Museum

Museum

Planning - Parent Department

Planning

Planning - Children Departments

GIS Planning Planning Commission

Probation - Parent Department

Probation

Probation - Children Departments

AB109 - Public Safety Realignment Community Risk Reduction AB109 Domestic Violence Assistance Juvenile Justice Crime Prevention Act - Supplemental Law Enf Juvenile Justice Realignment Block Grant Juvenile Probation Activities Fund Pretrial Services Probation SB678 - Adult High Risk Victim Witness Youthful Offender Block Grant - Juvenile Justice

Public Health - Parent Department

Public Health

Public Health - Children Departments

CSA #12 Senior Transportation Emergency Medical Services Federal Aid Title III (Health) Health Health CDC Base/Pandemic/Flu Health Vital Records Issuance & Preservation Hospital Preparedness Program National Opioid Abatement Trust Opioid Settlement Fund Senior Services-Nutrition Veterans Services

Public Works - Parent Department

Public Works

Public Works - Children Departments

Beckwourth CSA Crescent Mills Lighting District Engineering Flood Control 0208 Oil Recycle Grant Plumas County Transit Authority Quincy Lighting District Road Department Solid Waste Planning/Operation Walker Ranch CSD

Risk Management - Parent Department

Risk Management

Risk Management - Children Departments

Air Pollution Control Disaster Recovery Operations Center Disaster Response Risk Management

Sheriff - Parent Department

Sheriff

Sheriff - Children Departments

AB 443 - Rural & Small County Law Enforcement Animal Control Animal Control - Spay/Neuter Fund Asset Forfeiture Education Boating Safety & Enforcement Buffer/Office of Emergency Services California Multi Jurisdictional Methamphetamine Enforcement Capital Improvement Jail Civil Operations Communications Community Corrections Partnership AB109 - Sheriff Corrections Corrections - Supplemental Law Enforcement Services Fund Court Security Criminal Justice Construction DNA Penalty (Prop 69) Domestic Cannabis Eradication/Suppression Program Grant - Every 15 Minutes Homeland Security - OES - HSGP Homeland Security - Sheriff - HSGP Homeland Security #3 - HSGP Inmate Welfare Medcom Narcotics - Asset Forfeiture (Federal) Narcotics - Asset Forfeiture (State) OES/Anti Drug Abuse - Sheriff Off Highway Vehicle Grant Office of Emergency Services Public Safety Interoperable Communication Grant SB678 Sheriff Sheriff - Supplemental Law Enforcement Services Fund State Criminal Alien Assistance Program

Social Services - Parent Department

Social Services

Social Services - Children Departments

Child Abuse Prevention Public Guardian Realignment Realignment Protective Services Social Services

Treasurer-Tax Collector - Parent Department

Treasurer-Tax Collector

Treasurer-Tax Collector - Children Departments

Capital Improvement HVAC Capital Improvement Projects Capital Improvement Solar/Other Tobacco Settlement Treasurer-Tax Collector

Summary Schedules

Schedule 1 - All Funds Summary Schedule 2 - Governmental Funds Summary Schedule 3 - Fund Balance - Governmental Funds Schedule 4 - Obligated Fund Balance - By Governmental Funds Schedule 5 - Summary of Additional Financing Sources Schedule 6 - Detail of Additional Financing Sources Schedule 7 - Summary of Financing Uses by Function and Fund Schedule 8 - Detail of Financing Uses Schedule 9 - Financing Sources and Uses by Budget Unit Schedule 10 - Operation of Internal Service Fund Schedule 11 - Operation of Enterprise Fund Schedule 12 - Special Districts and Other Agencies Summary Schedule 13 - Special Districts and Other Agencies Schedule 14 - Special Districts and Other Agencies Schedule 15 - Special Districts and Other Agencies Summary

Supplemental Schedules

Capital & Fixed Assets

Reference Materials

Prop 4 Resolution Resolution Adopting the Final Budget Tax Rate and Bonds Resolution

Budget Guide & Background

Glossary Guide to the Budget