HomeMy WebLinkAboutWORKSHOP re 2026 Recommended Budget JEFFERSON COUNTY
BOARD OF COUNTY COMMISSIONERS
WORKSHOP AGENDA REQUEST
TO: Board of County Commissioners
FROM: Josh D. Peters, County Administrator
Judy Shepherd, Finance Director
DATE: December 15,2025
RE: WORKSOP—2026 Recommended Budget
STATEMENT OF ISSUE:
The proposed 2026 county budget will be the subject of a public hearing scheduled for December 22,
2025. The Board is expected to adopt a 2026 budget on December 22.Departments across the county
organization have been impacted by General Fund(GF)reductions to their respective budget requests for
2026 in order to submit a balanced budget.
ANALYSIS:
In this workshop,the Finance Director and County Administrator will review highlights of the proposed
2026 budget and answer questions from the Board.
FISCAL IMPACT:
The proposed budget reduces deficit spending from $5.2 million to$1.15 million.
RECOMMENDATION:
Listen to the presentation and ask questions about the proposed 2026 budget in anticipation of the
December 22 public hearing and anticipated budget adoption.
REVIEWED BY:
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Jo D. Peters, County Administrator Date
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` � 2026 RECOMMENDED BUDGET
• UPDATES
2026 RECOMMENDED BUDGET
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REVENUE EXPENDITURE CASH POSITION THE FUTURE
UPDATE LESSONS LEARNED
UPDATES UPDATES
GENERAL FUND REVENUE UPDATE
$ 1 , 112,493 Increase
$204,514 Sales Tax Increased - 2.75% New Taxable Transactions, Net impact
to removing Road Diversion, Increase PILT plus others
$301 ,600 Public Safety proposed 1 /1 0th of 1 % Sales Tax
$ 150,000 Opioid Abatement Funds
$456,379 Other GF Department Increases
Ilt.d GENERAL FUND EXPENDITURE UPDATE
TOTAL DECREASE $ 3 423 791
$ 1 ,767,209 Reduction in areas below:
Central Services — Internal Services Reduction
Salary and Benefits Reduction including full time FTE, clerk hires, retirements
7.30 FTE Vacant Positions On Hold
3.38 FTE Positions Eliminated
Reduction including Travel, Training for Staff, Add Requests from Departments.
OPERATING TRANSFERS
Iki GENERAL FUND TRANSFERS TO OTHER FUNDS
$2,004,823 REDUCTION
FUND GF Request Recommended
105 AUDITOR'S O&M 65,139 65,139
108 WSU Coop Ext 426,456 215,000
127 Public Health 559,000 100,000
128 Water Quality 28,000 -
140 Law Library 6,000 6,000
143 Community Development 1,055,416 637,500
174 Parks & Recreation 999,968 750,000
180 Roads 638,483 -
Total Transfers to Other Funds 3,778,462 1,773,639
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OTHER FUNDS
Revenue Decreases due to Reduced Transfers from the General Fund
Community Development
3.5 FTE Reduction incl Code Compliance
Fire Marshall/Building Official will revert back to the Director.
Deputy Fire Marshal hours reduced.
Revenue reductions impacting expenditures for Public Health, WSU
Cooperative Ext will require appropriations if needed.
Parks and Recreation — closing the funding gap $250,000
GENERAL FUND
$ CASH PROJECTION UPDATE
2026
2025 Recommended Budget
Budget Projection
Beginning Fund Balance 7,992,326 3,302,714
REVENUES 28,424,457 28,474,383
EXPENDITURES: 33,614,069 29,627,938
Projected Carryover 500,000
Ending Fund Balance 3,302,714 2,149,159
Budget Over (Short) (5,189,612) (1,153,555)
Recommended Reserve:
15%of Expenditures 5,042,110 4,444,191
0
0 THE FUTURE
• Secure Rural Schools — reauthorization by Congress, including prior year revenue.
• Parks & Rec Sustainability
• Financial Plan
Identify Revenues - Recurring, Volatile, One-time
Expenditures — Recurring, One-time
• Cash Flow
• Budget Validation
• Budget Appropriations — change the culture around "permission to spend" and
bottom line budget
0
0 LESSONS LEARNED
Keep the next year in focus when making funding decisions during the current year.
Improve Internal Controls over Budget Data and Projections
GF Collaboration works, keep doing it.
Improve collaboration with funds outside the General Fund.
THANK YOU !
Commissioners
County Administrator
Elected Officials
Department Directors
And, but not least, the staff working hard behind the
scenes.