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County previews 2026 budget drivers; staff deliver second‑quarter financial update
Summary
Kandiyoi County administrators previewed next year's budget drivers — including a 27th payroll period in 2026, landfill closure costs, and building needs — and presented the county's second‑quarter financials showing revenues near expected levels and expenditures under budget.
County administrators on Tuesday gave commissioners a preview of key drivers expected to shape the 2026 budget and presented second‑quarter financial statements through June 30.
Kelsey Baker, county administrator, said staff are finalizing a run of the 2026 budget and plan to present a revised package at an Aug. 19 work session. She highlighted several large drivers: a 27th pay period in 2026 that could increase payroll costs by roughly $1.7 million if not budgeted; costs associated with closing a demolition landfill cell; capital‑equipment purchases for road and landfill operations; and possible building/space needs after a recent space study.
Baker said some state aids (county program aid) will be slightly smaller compared with the prior year but remain an important revenue stream. She described ongoing work to improve technology and said the county has allocated American Rescue Plan funds to some technology investments but that software licensing and implementation remain significant ongoing costs. Baker asked departments to outline mandated and non‑mandated services ahead of budget decisions.
County finance staff presented the June 30 financial position. Karen Anderson, county chief financial officer, said overall revenues were at about 50% of annual budget and expenditures at about 44% through midyear, and she reported no major anomalies. Health and human services fiscal staff explained timing effects that make some lines appear low or negative—for example, recoveries and managed‑care billing can lag due to state processing and the unwinding of pandemic policies.
Why it matters: the 2026 budget cycle will require choices about reserves, capital projects and how to finance one‑time costs such as landfill closure and major building renovations. Baker said the board will consider department presentations on Aug. 19 and aim for levy‑related actions in September.
Next steps: staff will circulate an updated budget run before the Aug. 19 work session and bring targeted department presentations (public works, health and human services, landfill, facilities and technology) to that meeting. The preliminary levy certification remains scheduled for mid‑September, subject to any special meeting the board sets.
