A small revenue decline meets a large transfer increase
Kern County’s Redemption Systems Fund received $247,964 in fines and forfeitures in 2024–25 and transferred out $60,000, leaving $187,964. The adopted 2025–26 plan assumes $200,000 in revenue and $861,934 in other financing uses.
What’s the Scoop With Broach calculated a 19.3% revenue decline and a 1,336.6% spending increase from Schedule 9, printed page 136. The plan’s resulting $661,934 shortfall is an $849,898 reversal from the latest actual year.
The accountability question is what the transfer finances and whether the fund’s accumulated balance can absorb it without weakening the redemption function. The summarized table does not identify the recipient budget unit or the fund balance after the transfer.
| Measure | 2024–25 actual | 2025–26 adopted | Change |
|---|---|---|---|
| Fine revenue | $247,964 | $200,000 | −19.3% |
| Other financing uses | $60,000 | $861,934 | +1,336.6% |
| Net result | +$187,964 | −$661,934 | −$849,898 |
What the record establishes—and what it does not
The adopted budget establishes the authorized transfer and the revenue assumption. It does not prove that the entire amount will be spent, that collections will reach $200,000, or that services will be reduced.
A complete review requires the fund-balance schedule, transfer ledger and a description of the redemption-system work supported. Those records would show whether this is a planned use of reserves, an accounting reclassification or a recurring financing change.
Sources and further reading
Kern County FY2025–26 Adopted Budget — Redemption Systems Fund, printed p136 ↗