Consider recommendations relating to appropriation modifications and reporting requirements needed to finalize revenue and expenditure appropriations for Fiscal Year (FY) 2025-2026 and carry forward certain appropriations to FY 2026-2027.

County of Santa Clara Finance Agency Administration 130235 B DATE: September 15, 2026 TO: Board of Supervisors FROM: Margaret Olaiya, Director of Finance SUBJECT: Appropriation Modification for Fiscal Years 2025-2026 and 2026-2027 RECOMMENDED ACTION Consider recommendations relating to appropriation modifications and reporting requirements needed to finalize revenue and expenditure appropriations for Fiscal Year (FY) 2025-2026 and carry forward certain appropriations to FY 2026-2027. Possible action: a. Receive report relating to FY 2025-2026 appropriation modifications and year-end clean-up. b. Approve Revised Request for Appropriation Modification No. 1 - $172,376,829 rebudgeting unspent expenditure appropriations and corresponding revenue and estimated use of fund balance from FY 2025-2026 to FY 2026-2027 to support continuation of one-time and multi-year funded projects and grants not completed during FY 2025-2026 previously approved on June 23, 2026 (Item No. 75). (4/5 Vote) c. Approve Request for Appropriation Modification No. 1A - $291,986,371 rebudgeting estimated unspent expenditure appropriations relating to encumbrances and funded projects from FY 2025-2026 to FY...

Attachment A: Annotated Budget Modification County of Santa Clara Request for Appropriation Modification Fiscal Year = 2027 F-85 Information Line # Funded Program Funds Center Revenue Expenditure Summary Information F-85 No. 1 Final Amount to Rollover to Request Information Revenue Fund Description 0001 Fund Balance (176,589,316.66) (172,376,828.55) 0020 Fund Balance (29,948,609.09) (28,878,293.09) 0023 Fund Balance (1,289,759.92) (1,248,695.94) 0025 Fund Balance (92,098,672.62) (91,785,488.48) 0035 Fund Balance - - 0038 Fund Balance (500,000.00) - 0048 Fund Balance 149,822,607.73 141,122,453.13 0050 Fund Balance 20,992,583.19 19,197,565.91 0060 Fund Balance - (129,289,230.31) 0061 Fund Balance (3,391,952.15) (3,391,952.15) 0074 Fund Balance (5,697,770.01) (5,696,246.96) 0077 Fund Balance (530,000.00) (530,000.00) 0104 Fund Balance 201,555.00 - 0129 Fund Balance (1,325,000.00) (325,000.00) 0196 Fund Balance (23,385,019.85) (23,448,292.85) 0262 Fund Balance 4,701,644.04 (1,376,870.88) 0265 Fund Balance (237,411.00) (237,411.00) 0266 Fund Balance (934,043.00) (934,043.00) 0269 Fund Balance (349,462.00) (349,462.00) 0289 Fund Balance (16,550,000.00) (8,609,052.00) 0323 Fund Balance...

Attachment B F85#001A COUNTY OF SANTA CLARA REQUEST FOR APPROPRIATION MODIFICATION FISCAL YEAR = 2026 F-85 Information Line # Description Fund 1 Rollover Encumbrance - Capital Asset 0023 2 Fund Balance 0023 3 Rollover Encumbrance - Capital Asset 0025 4 Fund Balance 0025 Budget Unit 0603 - Roads Object 4 - Capital Assets Revenue Expenditure 648,405 (648,405) 0610 - Library 4 - Capital Assets 3 (3) 4 - Capital Assets 5 Rollover Encumbrance - Capital Asset 0030 6 Fund Balance 0030 7 Rollover Encumbrance - Capital Asset 0039 8 Fund Balance 0039 9 Rollover Encumbrance - Capital Asset 0060 10 Fund Balance 0060 11 Rollover Encumbrance - Capital Asset 0073 12 Fund Balance 0073 13 Rollover Encumbrance - Capital Asset 0077 14 Fund Balance 0077 15 Rollover Encumbrance - Grants 0001 16 Fund Balance 0001 17 Rollover Encumbrance - Grants 0001 18 Fund Balance 0001 19 Rollover Encumbrance - Grants 0001 20 Fund Balance 0001 21 Rollover Encumbrance - Grants 0001 22 Fund Balance 0001 0261 - Environmental Health 38,184 (38,184) 0710 - Parks and Recreation 4 - Capital Assets 42,491 (42,491) 0921 - Santa Clara Valley Healthcare 4 - Capital Assets 44,886 (44,886) 0135 - Fleet Management 4 - Capital...

Attachment C COUNTY OF SANTA CLARA REQUEST FOR APPROPRIATION MODIFICATION FISCAL YEAR 2025-2026 F85 YE#002 F-85 Information Cost Center General Ledger Account (GLA) SCVH 6820 4723192 Capitation Revenue $ 1,200,000.00 0921 SCVH 8420 4723192 Capitation Revenue $ 5,200,000.00 0921 SCVH 8620 4723192 Capitation Revenue $ 2,400,000.00 0062 0921 SCVH 8420 5102000 Salaries without Benefits $ 5,200,000.00 5 0063 0921 SCVH 8620 5102000 Salaries without Benefits $ 2,400,000.00 6 0060 0921 SCVH 6999 5259180 VMC-Outside Plan Benefits $ 1,200,000.00 7 0060 0921 SCVH 6820 5257420 Medical Prof Fees-Contract-Personnel $ 6,000,000.00 8 0060 0921 SCVH 6563 5280700 Medical Supplies-Other $ 4,000,000.00 Line # Fund Superior Fund Center (BU) 1 0060 0921 2 0062 3 0063 4 Department GLA Description Funded Program/ Employee Class Revenue Expenditure 9 0060 0921 SCVH 6614 5280716 Medical Supplies-Pharmaceutical-Op Pricing $ 5,000,000.00 0060 0921 SCVH 6614 5280723 Medical Supplies - Pharmaceutical PHS-CRX $ 7,000,000.00 11 0060 0921 SCVH 6020 5255250 Security Services - External $ 4,000,000.00 12 0060 0921 SCVH 6020 5255500 Contract Services $ 4,000,000.00 13 0060 0921 SCVH 6999 5259180 VMC Outside...

COUNTY OF SANTA CLARA ADMINISTRATIVE TRANSFERS FISCAL YEAR 2025-2026 ATTACHMENT D F-85 Information General Ledger Account (GLA) Funded Program Fiscal Year 2025-2026 Administrative Transfer Actions Line # Fund Budget Unit Cost Center 1 0001 0001 0101 0101 1101 1101 5107100 5250100 Budget Salary Reduction Office Expense DEFAULT DEFAULT (45,000.00) This action transferred $45,000 in expenditure appropriations from salaries and 45,000.00 benefits to services and supplies to cover anticipated costs for FY 2025-2026 in Supervisorial District 1. 0001 0001 0102 0102 1102 1102 5101000 5255100 Permanent Employees Professional and Specialized Services DEFAULT DEFAULT (50,000.00) This action transferred $50,000 in expenditure appropriations from salaries and 50,000.00 benefits to services and supplies to cover anticipated costs for FY 2025-2026 in Supervisorial District 2. 0001 0001 0106 0106 1106 1106 1305000 5255100 Equipment and Furniture Professional and Specialized Services DEFAULT DEFAULT 10,275.00 In the Office of the Clerk of the Board, services and supplies appropriations (10,275.00) were transferred to fixed assets for expenses related to the replacement of a teleprompter. 0075...