Terri Daly has been searching for the perfect adjective to describe this year's budget. The county administrative officer hasn't found the word yet, but she told the Amador County Board of Supervisors last week that she has "serious concerns."

Daly brought a proposed early retirement incentive in front of the board last Tuesday hoping to help quell a county budget in jeopardy. The board approved Daly's concept of the proposal; nothing yet is finalized, but with the board's approval, Daly and the county's Human Resources Department have the go-ahead to conduct further research on the issue, which will be brought before the board again for final approval.

"Having no choices would mean layoffs," Daly told the board. "We always try to avoid layoffs. Those are very hard on individuals, families (and fellow employees)," she said, adding that layoffs can also affect the morale of a work place. "We prefer these options that are voluntary."

The program Daly is proposing would allow county employees to voluntarily retire, which might help "minimize or avoid the workplace disruption of involuntary separations," according to the staff report in the June 17 board packet.

"This is a first-time program," Daly said. "I don't anticipate doing this in the future."

The program would be eligible to full-time permanent and part-time employees who qualify for a PERS service retirement during the 2008-09 fiscal year; the employee has to have worked at least five years with the county.

The incentive would include $1,000 for each full year of service the employee has worked for Amador County. (The incentive will be placed into a Retirement Health Savings plan, with no tax liability when deposited or withdrawn to pay for medical expenses.) The Retirement Health Savings account may be used to fund medical expenses for the retired employees, their spouses and dependents.

Also under review is a voluntary furlough program, which would let employees take voluntary time off work, reducing their pay up to 10 percent. Temporary transfers and cross-training opportunities are also being explored, Daly said, adding that these could help the county save money.

"We're not in dire straits," Daly said of the county budget situation. "We just have to stay ahead of the curve."

The Early Retirement Incentive is scheduled to appear on today's board of supervisor's consent agenda, which can be approved without discussion.