Overview
In FY 2023-24, Sierra County’s governmental funds ended the year with total fund balances of $24,609,146, up $1,892,463 from $22,716,683 at the start of the year — an exact walk per the audit’s reconciliation. The General Fund took in $13,822,145 and spent $16,085,770, a $2,263,625 operating shortfall covered by $2,489,331 in net other financing sources, for a net gain of $225,706. The county’s enterprise funds (solid waste, water, transit) ended the year with a combined net position deficit of $13,780, driven by the solid waste fund’s $2,593,147 deficit against a $3,978,357 closure/postclosure liability.
Source: County of Sierra, Annual Financial Report, year ended June 30, 2024.
At a glance — FY 2023-24 audited actual
Source: County of Sierra, Annual Financial Report, year ended June 30, 2024.
General Fund, FY 2023-24 actual
General Fund revenues sum exactly to $13,822,145; expenditures sum exactly to $16,085,770.
| Taxes and assessments | $5,374,797 |
| Intergovernmental | $5,255,402 |
| Charges for services | $2,447,804 |
| Use of money and property | $399,933 |
| Other revenues | $164,583 |
| Licenses, permits, and franchises | $119,404 |
| Fines and forfeitures | $60,222 |
| Total revenues | $13,822,145 |
| Public protection | $7,468,055 |
| General government | $6,771,867 |
| Capital outlay | $1,113,548 |
| Culture and recreation | $346,384 |
| Public ways and facilities | $174,935 |
| Public assistance | $135,569 |
| Education | $54,232 |
| Debt service: principal | $17,608 |
| Health and welfare | $3,524 |
| Debt service: interest and other charges | $48 |
| Total expenditures | $16,085,770 |
Other financing: transfers in $2,696,930, transfers out $241,240, proceeds from sale of capital assets $33,641 — net $2,489,331. Revenues minus expenditures (−$2,263,625) plus net other financing ($2,489,331) equals the net change of $225,706; beginning balance $3,009,542 + $225,706 = ending balance $3,235,248 — exact.
Major funds & fund balances
Ending fund balances by major fund and other governmental funds sum exactly to the $24,609,146 total. The Road Fund’s deficit balance is disclosed, not hidden.
| Human Services Fund | $10,592,666 |
| Public Health and Drug Programs Fund | $7,458,853 |
| Other Governmental Funds | $3,724,141 |
| General Fund | $3,235,248 |
| Road Fund | −$401,762 |
| Total governmental fund balances | $24,609,146 |
Major-fund results: Road Fund revenues $10,054,127 against expenditures $9,656,887, plus net transfers in of $1,108,963, for a net gain of $1,506,203 — yet the fund still ended in deficit because it began the year at −$1,907,965. Human Services gained $724,974 (revenues $4,305,224; expenditures $3,552,555). Public Health and Drug Programs lost $311,872 (revenues $5,715,980; expenditures $6,062,877).
Source: County of Sierra, Annual Financial Report, year ended June 30, 2024.
Elected officials
As listed in the audit’s List of Officials for the year ended June 30, 2024.
| Supervisor, District 1 | Lee Adams |
| Supervisor, District 2 | Lila Heuer |
| Supervisor, District 3 | Paul Roen |
| Supervisor, District 4 | Terry LeBlanc |
| Supervisor, District 5 | Sharon Dryden |
| Assessor | Laura Marshall |
| Auditor/Controller | Van Maddox |
| Clerk/Recorder | Heather Foster |
| District Attorney | Sandra Groven |
| Sheriff/Coroner | Mike Fisher |
Source: County of Sierra, Annual Financial Report, year ended June 30, 2024, List of Officials.
Sources & notes
- Source used: County of Sierra, Annual Financial Report together with Independent Auditor’s Report, year ended June 30, 2024 (Smith & Newell, unmodified opinions). Audit report.
- Sum checks: General Fund revenues exact ($13,822,145); General Fund expenditures exact ($16,085,770); General Fund balance walk exact ($3,009,542 + $225,706 = $3,235,248); major-fund ending balances exact ($24,609,146); governmental-funds walk exact ($22,716,683 + $1,892,463 = $24,609,146).
- What is not claimed: no FY 2025-26 adopted budget figures (book not text-verified); no single total governmental revenue or expenditure figure, because the statement’s totals columns extract interleaved; no outstanding-debt total from the notes; enterprise detail is limited to the net-position summary in the overview.
- Jurisdiction palette: no verified Sierra County palette was on file, so this page uses the neutral Hometown Numbers dark-glass theme rather than a county color.