Johnson County outlines 2026 budget calendar, seeks board direction on presentations and public outreach

At a Committee of the Whole meeting, the Johnson County Board of County Commissioners reviewed a proposed calendar and process for the county's 2026 budget, discussed how departments and outside agencies will present funding requests, and reaffirmed reserve and capital policies that staff said support the county's AAA bond rating.

The discussion, led by Robin Simes, the county's director of budget and financial planning, walked commissioners through a draft calendar that begins with an economic update in March and lists key dates including a March 28 budget kickoff, a proposed budget presentation on May 15, committee-of-the-whole review days in late May/June with a revisit day on June 12 (and possible June 13 workday), a maximum expenditure setting on June 26, public budget open houses in July, a fire district review on Aug. 14, a revenue-neutral public hearing on Aug. 20 and final adoption of the county and fire district budgets on Aug. 28.

Simes said the county will continue grouping departmental presentations by strategic program area and asked the board whether outside agencies should present only when they request additional resources or whether some should present regardless of requests. She outlined financial policies the county follows: a balanced operating budget, a five-year projection, use of one-time revenue only for one-time expenditures, and capital project criteria (projects defined as at least $100,000 with a useful life of five years, with appropriation only for the first year of the plan). She also noted general-fund reserves set at 20'to'25 percent with a stated target of 30 percent and higher reserve ranges for grant-funded programs (8'to'12 percent).

Why it matters: the calendar and policy choices set the timetable for RAR (request for additional resources) presentations, public engagement and the county's approach to reserves and debt. Simes told commissioners these policies and fund balances were cited by Moody's and Standard & Poor's as reasons Johnson County maintains a AAA rating.

Commissioners broadly supported the draft calendar but suggested adjustments and clarifications. Several members asked staff to allow some outside agencies to present even if they had not requested additional resources, and to give the board the option to request presentations from individual departments even when those departments had not submitted RARs. Commissioner Allen Brand said, "I just want to congratulate you and your team," and thanked staff for expanding community outreach, including additional open houses. Commissioner Hanslick encouraged more scrutiny of program value and return on investment and said he would review past RARs to check whether promised outcomes were achieved.

Board members discussed logistics for public outreach: holding open houses in multiple locations, possibly using a quadrant approach to reach different parts of the county, and hosting public events in libraries and other community settings. Staff said there were about 100 residents who participated in last year's budget open houses, up from roughly 25'to—0 the prior year. Commissioners proposed continuing open houses in north and south libraries and a third public event in a high-traffic location, and asked staff to consider holding at least one open house in each commission district.

Several procedural points were raised: Commissioner Brewer suggested scheduling the March 28 retreat in the morning instead of the afternoon to help maintain energy for a full day; other commissioners urged that presentations be finished for the day if departments were present rather than deferring them to another day. Staff said RARs are still being compiled and expected the list of department requests within "a week or two," after which commissioners could identify additional departments they want to hear from.

Clarifying details disclosed during the meeting included the proposed calendar dates (March 28 retreat; May 15 proposed budget; committee-of-the-whole meetings in May/June; June 12 revisit; June 26 maximum expenditures; July open houses; Aug. 14 fire district review; Aug. 20 revenue-neutral public hearing; Aug. 28 budget adoption), the CIP threshold of $100,000, reserve targets (general fund target 30%; formal policy 20'to'25%), and staff's plan to continue program-area presentation groupings. Commissioners also emphasized wanting time to vet outside-agency requests and department submissions before presentations.

Next steps: staff will finalize the list of RARs and return to the board with logistics and any revised calendar options; commissioners asked staff to schedule the proposed dates on commissioner calendars and to provide a list of agencies and departments expected to present so the board can identify additional items to review.

Ending: The board did not take a formal vote on the calendar at the meeting; members asked staff to bring the MARC economic update and the finalized RAR list to upcoming meetings and to plan study sessions and public outreach consistent with the board's guidance.