Mason County presents $194.2 million preliminary 2026 budget; general fund shows reserve risk

Steve Dunkel, representing the Mason County Auditor’s financial services office, presented the preliminary fiscal year 2026 budget on Sept. 2. The budget totals $194,210,198 across all funds — $70,607,556 for the general fund (a decrease from 2025) and $123,602,642 for special and enterprise funds. Dunkel said the general fund beginning balance assumed in the draft is $24 million, $2.6 million less than the 2025 beginning balance, and the projected general fund ending balance is $10,013,279. He warned that at current projected expenditure rates the county faces a reserve deficit relative to the board’s 25% policy reserve (the treasurer cited a reserve shortfall of about $3.49 million compared with policy). Dunkel and county staff urged department-level workshops and public hearings to refine the preliminary budget and restore reserves per Resolution 2021-034. Commissioners thanked the auditor’s office and staff for the line-by-line review and signaled they will review department requests, unfilled positions and other adjustments before adopting a final budget.