YUBA CITY, CA (MPG) - As the fiscal dust settled on two years of operations, the Sutter County Board of Supervisors approved a resolution to reconcile its financial records with actual revenues and expenditures.

At its Nov. 18 meeting, the Board authorized year‑end budget adjustments totaling $15.4 million across two fiscal years.

County Administrator Steven M. Smith explained that the county “typically would just have the prior fiscal year” reflected in the adjustments, but delays tied to the county’s Workday financial software implementation required revisions for both 2023/24 and 2024/25.

The resolution increases net appropriations by $7.4 million for 2023/24 and $8 million for 2024/25. The latter includes a contingency allocation from the general fund to cover fire administration costs following a leadership transition.

Smith said about 85 percent of the adjustments involve behavioral health funding transfers under the Mental Health Services Act, with other changes covering software, utilities, debt service and fingerprint fees.

No new spending was proposed. Instead, the action aligns budgeted figures with actuals across departments and programs. The adjustments are part of a standard year‑end cleanup process to ensure the county’s books accurately reflect final financial activity. 

Smith also noted that some year‑end expenses, such as fleet or IT services, can exceed department budgets without the department heads having control. In those cases, the county makes offsetting adjustments to prevent liability from falling on individual officials.

“If there was some expenditure that wasn’t appropriate, then of course we would bring that to your attention and that person would be held accountable for that,” Smith said.

The resolution required a four‑fifths vote and was approved unanimously.