Pennington County staff present preliminary 2026 budget framework, urge guidance on reserves and outside agencies

Jordan Nebb, director of the commission office, briefed the Pennington County Board of Commissioners on initial 2026 budget requests, telling the board the total of department requests rounded to about $128 million and that preliminary revenues were about $126 million, a difference Nebb said planners will refine before the July provisional budget deadline.

Nebb said the revenue estimate includes conservative interest income increases tied to county bond investments and a calculation that uses the county’s maximum tax rate — a figure he said can be backed out if the board directs. He told commissioners the general fund cash balance as of May 31, 2025, was about $36.6 million and that, if 2025 collections and expenditures run as budgeted, staff project an estimated general fund balance of about $27.7 million on Jan. 1, 2026.

Commissioners asked for more detail on how much of…