DeKalb County Council adopts 2026 budget, auditors say 31% reserve protects operations

The DeKalb County Council on Wednesday adopted the county'wide 2026 budget and several related ordinances after a lengthy discussion of cash reserves and fund accounting. County staff said the county'general fund is projected to end 2026 with about a 31% cash reserve — roughly three months of operating expenditures — and the council approved a $139,320 allocation to cover raises for nonprobation Community Corrections staff.

County Auditor Susan (County Auditor) told the council she estimates that "when we end 2026, that we're gonna have 31% or about 3 months worth of expenditures," and walked members through the method used to project reserves. She said the calculation starts with current fund balances, subtracts appropriations already spent or encumbered and anticipated additional appropriations, adds expected receipts and settlement payments, and then compares that projected ending balance to the next year's approved budget to produce the reserve percentage.

Why it matters: Council members and staff said the reserve target improves the county's financial flexibility for emergencies and helps maintain favorable bond ratings. Susan said the county previously had much lower reserves and…