HomeMy WebLinkAboutWORKSHOP re 2026 Budget - PRESENTATIONz Budget Workshop
2026 Annual Budget
z General Fund Revenue & Expenditures
11/10/2025 12/01/2025 Change
REVENUES $ 27,390,513 28,028,783 $ 638,270
EXPENDITURES $ 29,715,301
GF ADD REQUESTS $ 630,576
TRANSFER TO OTHER FUNDS $ 2,268,122
TOTAL EXPENDITURES $ 32,613,999 29,584,960 $3,029,039
BUDGET DEFICIT $ 5,223,486 $1,566,177 $2,400,769
General Fund Balance Projection
2023 2024 2025 2026 2026
Preliminary Budget Recommended Budget
Actual Actual Budget Projection Projection
Beginning Fund Balance 6,847,949 8,947,600 7,992,326 2,818,160 2,818,160
REVENUES 28,311,245 28,703,266 27,705,560 27,361,890 28,018,783
EXPENDITURES:(26,211,594)29,658,540 33,379,726 28,426,674 29,584,960
Projected Carryover 500,000
Ending Fund Balance 8,947,600 7,992,326 2,818,160 1,753,376 1,251,983
Budget Over (Short)2,099,651 (955,274)(5,674,166)(1,064,784)(1,566,177)
Recommended Reserve:
15% of Expenditures 3,931,739 4,448,781 5,006,959 4,264,001 4,437,744
Unreserved Fund Balance 5,015,861 3,543,545 (2,188,799)(2,510,625)(3,185,761)
z General Fund Add Requests
FUND NET GF REQUEST Recommended DESCRIPTION
GENERAL FUND:
010 ASSESSOR (AS)68,500 1,000 Postage increase.
020 AUDITOR (AU)(26,800) (26,800) Increase in filing & title fees, offset additional postage, dues, training.
021 ELECTIONS (EL)
95,355 95,355
Costs are reimbursable for elections. Travel, dues & subscription, ES&S license,
printing, software, postage & office supplies, election coordinator training &
clerk hire.
062 CIVIL SERVICE COMMISSION (CI)
11,300 -
Not required as some budget exists to cover minimal hiring required.
Advertising for SH deputies & BOCC, exams PST testing for SH deputies &
correction staff
063 PLANNING COMMISSION (PC)17,813 15,473 Salaries for clerk & .07 DCD staff, adverstising.
065 HUMAN RESOURCES (HR)115,810 25,810 Professional svcs (Braun) subscription (NEOGOV, Bodno & Adobe), supplies.
067 PUBLIC SAFETY & SECURITY (EM)10,131 - EOC training/credentials
080 DISTRICT COURT (DC)9,850 9,850 ND- yearly increase subscripion for Zoom & JAVS
110 JUVENILE AND FAMILY COURT (JU)60,000 60,000 Vehicle part of ongoing fleet for staff to transport to and from detention
150 PROSECUTING ATTORNEY (PA)4,242 2,150 Karpel Case Mgmt Software service contract increase.
151 CORONER 16,250 16,250 Increase in Coroner to .50 FTE and PAO Admin Salary
180 SHERIFF (SH)582,643 406,989 OT, Vehicles, Uniforms, contracted services
240 SUPERIOR COURT (SC)15,571 15,571 Interpreter & dues, subscriptions
245 THERAPEUTIC CASE CT MGMT (TC)6,000 (69,000) For Transitional Housing
250 TREASURER (TR)
17,928 8,928
Non-Discretionary -investment, debt & property tax software annual
maintenance increase.
Total - GF 1,004,593 561,576
Total Add Requests
Requests $ 4,634,055
Recommended $ 2,191,215
General Fund Transfers to Other Funds
OTHER FUNDS: Requests Fund from GF NET GF REQUEST Recommended DESCRIPTION
105 AUDITOR'S O&M 65,139 36,139 10% recommended fund balance.
108 WSU Coop Ext 426,456 200,000 Add request reduced.
127 Public Health 413,000 -
*Revised - PH Unreserved fund balance can cover
2026.
128 Water Quality 25,000 -
*Revised - WQ Unreserved fund balance can cover
2026.
140 Law Library 6,000 6,000 To align actual cost for capital spending
143 Community Development 1,055,416 637,500 Salaries & benefits, interfund and rents/leases
174 Parks & Recreation 999,968 750,000 Salaries & benefits, interfund and rents/leases
180 Roads 638,483 - Per Resolution 48-0721-25R will be removed.
Total - Other Fund 3,629,462 1,629,639
z Budget Adoption Timeline
Dec 8 Consent Agenda: 2026 Budget for
Public Hearing Notification
December 22 –Public Hearings
2026 Budget Proposed Adoption
Public Safety 1/10th of 1% Councilmatic Sales Tax
4th Quarter Budget Appropriations