The Sheridan County Board of County Commissioners on July 22 adopted the county'wide fiscal year 2025'26 budget, approved the Sheridan County Airport budget for FY2025'26 and authorized a year'end budget amendment to reconcile unanticipated revenues and expenditures.

The action completed the business stated at the start of the special meeting: adoption of the county airport budget, the county budget and budget message for fiscal 2025'26, and consideration of Budget Amendment No. 1 for fiscal 2024'25. Chairman (name not specified), Board of County Commissioners, read the budget message before votes and described revenue and expenditure expectations.

The budget message noted several assumptions and figures the board used in preparing the plan. "PILT funding is estimated to be $894,692," the chairman read. The message said SAFE/direct distribution funding was estimated at roughly $1,600,000, local funding had decreased about 19.6% to roughly $7.4 million, total budgeted salary, wage and benefit compensation for the fiscal year would be $12,800,000 with benefits at $4,200,000, and general fund reserves were approximately $17,000,000 (special reserves and general fund equity about $5,900,000). The message also listed capital priorities including replacement of motor graders and vehicles, continued support for Sheridan Memorial Hospital's EMPATH unit, a courthouse backup generator and roof replacements due to hail. The chairman also said the county decreased general fund expenditures about 12.8% and decreased revenues about 8.31% compared with the prior year.

Commissioners amended the budget message to remove one capital project. Commissioner (name not specified who moved amendment) moved to remove the remodel of the public defender's new building from the FY2025'26 capital projects list; the board approved that amendment by voice vote.

The board approved three separate formal budget items by motion: affirmation of the chairman's execution of the presented budget message; approval of the Sheridan County Airport FY2025'26 budget as presented; and adoption of Resolution No. 25-07017, "Sheridan County budget appropriations fiscal year 25/26," which formally adopts the county budget and appropriations for FY2025'26. The full county budget adoption passed, with Commissioners Arzay and Jennings recorded as voting against the final adoption.

Several proposed line-item reductions failed. A motion to cut $21,000 from the Board of County Commissioners budget intended to eliminate dues for the Wyoming County Commissioners Association failed after discussion about the association's services and the county'level impact of membership. Commissioner Arzay proposed a $300,000 cut to the detention budget'line for prisoner medical expenses, citing Title 18, Chapter 6, Section 303 of Wyoming law and saying "In short, the county is paying for healthcare for people in detention adversely to state law." County counsel said the item required research before the board could reliably remove contracted prisoner healthcare, and the amendment failed.

The board did approve one targeted cut to emergency management travel and related costs. After discussion about which trainings and travel are required and whether grants fund some trips, commissioners amended that line by $7,000 and approved the change. Commissioners then approved the related cash-balance adjustment that Cameron (county staff) identified as necessary to keep the budget balanced after the amendment.

Following adoption of the FY2025'26 budget, the board authorized Resolution No. 25-07-018 (Budget Amendment No. 1, unanticipated revenues and expenditures and final fund balances for FY2024'25) after the county clerk and budget officer reported that revenues for the prior year came in stronger than estimated and that recommended adjustments would permit the county to end the year with a balanced budget. "Our revenues came in much stronger than expected as estimated," County Clerk and Budget Officer Ida Shunk Thompson told the board.

Commissioner Jennings read a prepared statement explaining his no vote on the FY2025'26 budget, saying the package conflicted with his platform of fiscal restraint and raising concerns about potential constitutional issues and reliance on one-time revenues; Jennings said, "I will be voting no." Another commissioner also announced a no vote, and the record shows two commissioners opposed the final adoption.

The board closed the meeting by directing the county budget officer, pursuant to Wyoming statute 18-3-515, to prepare a statement of receipts and expenditures for FY2024'25 and to reconcile accounts no later than Sept. 30, 2025.

Votes at a glance

- Motion: Affirm chairman's execution of the budget message — Passed (voice vote; no roll-call recorded).
- Motion: Approve Sheridan County Airport FY2025'26 budget — Passed (voice vote; no roll-call recorded).
- Resolution 25-07017: Adopt FY2025'26 county budget and appropriations — Passed (roll-call/voice record indicates two commissioners opposed; clerk's minutes record Commissioners Arzay and Jennings voting against).
- Amendment: Remove remodel of public defender's new building from FY2025'26 capital projects — Passed (voice vote).
- Amendment: Decrease County Commissioners' dues budget by $21,000 (Wyoming County Commissioners Association) — Failed (voice vote).
- Amendment: Decrease detention medical expenses by $300,000 — Failed (voice vote).
- Amendment: Decrease emergency management travel/meals/lodging by $7,000 — Passed (voice vote).
- Motion: Adjust cash balances to reflect amendments — Passed (voice vote).
- Resolution 25-07-018: Budget Amendment No. 1 (FY2024'25 unanticipated revenues/expenditures and final balances) — Passed (voice vote).

The board adjourned at 9:37 a.m.