Creole County staff told the commissioners July 28 that adopting the current tax rate would leave the general fund with a reserve well below conservative targets, prompting debate over whether to increase contingency funding or move money to capital improvement.
The key point: County staff reported total general-fund expenditures would rise from about $23.55 million (prior year) to $25.61 million under the current proposals; that projection produced a general fund reserve of roughly 5.889% if the current tax rate were adopted, far below a commonly cited 20–25% target.
Why it matters: Commissioners repeatedly returned to the question of how large a reserve the county should hold and where to place flexible dollars. Staff had included a proposed $200,000 in a general 'miscellaneous/contingency' line; one commissioner proposed reducing that to $100,000 and shifting funds to capital improvements, while others said some contingency should remain for unpredictable legal or inmate-board costs.
Supporting detail: Staff noted that some line items already contain small contingency cushions and that capital improvements (for roofs, buildings, HVAC projects) are budgeted separately; the court recorded a projected capital improvement total of roughly $455,000 in the packet. Commissioners asked staff to prepare clearer line-item breakouts and suggested further cuts would be necessary to avoid raising the tax rate or eroding reserves.
Outcome: No formal appropriation or tax-rate decision was made at the meeting. Commissioners agreed to continue workshop discussions after lunch and asked staff for a clearer list of priority cuts, the dollar amount needed to reach specific reserve targets, and a breakdown showing which contingency funds could be moved to capital accounts.
Ending: Staff was asked to produce scenarios showing the dollar gap to reach reserve targets and to return with refined recommendations as the FY2026 process continues.