Lincoln County Finance Director presents FY26 proposed budget showing revenue, expense increases

Lennon Pierce, Lincoln County finance director, on May 19 presented the county’s proposed fiscal year 2026 budget to the Lincoln County Budget Committee, saying, “I am proud to present Lincoln County's fiscal year 2526 proposed budget.”

Pierce told the committee the proposed budget shows projected revenues of approximately $207,500,000 and proposed expenditures of $190,600,000. He said the revenue figure is roughly a 12.4% increase over the prior fiscal year's anticipated revenue of about $184,600,000, and the proposed expenses represent about a 12.8% increase over the prior year’s anticipated $169,000,000. Pierce added that the proposed $190,600,000 figure already “is including 10% cut to the projected materials and services expense line.”

The nut graf: Pierce framed the budget as an attempt to balance continued service delivery with rising costs and demographic pressures. He said the county used operational efficiencies, limited one-time funding, vacancy management and department reviews to preserve core services while preparing for potential federal funding volatility.

Pierce said the county prepared the budget using Governmental Accounting Standards Board (GASB) recommendations and noted that several legally separate districts’ budgets are included in the county process: the Lincoln County Transportation District, Lincoln County Solid Waste District, Lincoln County Animal Service District, the Siletz Area Enhanced Law Enforcement District, and the Lincoln County Extension Service District. “While these are legal separate districts, the Board of Commissioners is still responsible for the final approval of these budgets,” he said.

Pierce also reported program-specific progress in the proposed plan: he said the animal shelter project has advanced and that work to restore full operations at the county commons is underway. He reiterated that the budget “remains committed to maintaining a balanced and sustainable financial plan” and encouraged public engagement, noting the full budget is available online and in print at the courthouse and finance office.

Committee members asked for practical access to the online budget viewer. Pierce agreed to provide links after the meeting and discussed using the county website home page to surface the OpenGov interactive budget tool.

Ending: Pierce closed by inviting questions and public participation as the committee continues its review. No formal committee vote on the county-wide proposed budget was recorded during this meeting.