2026-03-24 Budget UpdateBudget Update
March 24, 2026
2:04 p.m.
Present: Commissioner Pollock, Commissioner Swope, County Manager Ryan Barrett, Becky Butler,
Grace Jimenez
Guest(s):
Recorder: Rieva Lester
Public comment: None.
Becky Butler provided the following updates:
2026 budget
• Sales and use tax totals for January will be available the last week of March.
• Staff is prepping 2027 salary / benefit worksheets and projecting 2028 totals.
• Staff is updating the financial forecast based on revenue projections and unspent fund trends.
• HB 2442 has been sent to the governor. It does the following:
o Authorizes a new local sales and use tax of 0.01 percent to fund services for children
and families.
o Extends the maximum length that a levy lid lift may be approved for by voters.
o Authorizes a new county property tax levy for public health clinic.
o Allows Veterans’ assistance, developmental disabilities and mental health levies to be
levied outside of the aggregate property tax rate limit applicable to local districts.
• $326,000 in LATCF funds remains unspent and is not yet obligated.
2025 year-end
• General Fund shows revenues totaling $49,195,101 and expenditures totaling $47,621,558 as of
March 24, resulting in a $1.5 million change in ending fund balance ($17.1 million total). This
marks the highest fund balance in more than 20 years (next highest was $15.8 million in 2007).
The totals reflect $1.4 million in excess revenue and $2.3 million in unspent expenditures.
2026 Budget Amendment
• Adding the $300,000 for the reduction in revenue from traffic increases the budgeted use of
reserves to $3.4 million.
Risk Updates
• Staff working on confined space protocols, training, a fall protection plan, Parks signage, tree
maintenance and Biometrics screening for the jail.
Claims and torts
• Workers’ compensation: nine open claims (includes two pensions).
• Torts: 22 open claims.
• Lawsuits (2020-2026): Five, not including Public Records Requests or land use petition act.
• Claims: five year-to-date for 2026 (compared to 24 total in 2025 and 33 in 2024).
Broadband
• All construction is complete.
• Waiting on some Public Works requests due to water in ditches.
• ToledoTel is working on Department of Revenue audits.
• Staff working on a full report to submit to the Board in May.
• Spent $25.5 million of the $27 million awarded for the project.
Staffing
• First-round interview for Budget / Risk position will take place the second week of April.
Meeting adjourned at 2:37 p.m.