Bourbon County commissioners spent extensive time reviewing draft budget options and possible uses of reserves as they approach a revenue‑neutral (RNR) hearing Monday.

Commissioner (speaker identified as proposing the plan) urged a one‑year flat budget to build cash reserves, saying a short, single‑year approach could add roughly $575,000 to the county’s general fund and bring projected year‑end reserves closer to a recommended three months of operating costs. The presenter said the flat approach would fund only employee raises already granted and otherwise hold departmental budgets to 2025 levels.

Budget clerk Jennifer and county staff described three snapshots the commission requested: (1) flat budgets with only raises funded, (2) a mid‑range option (example figures the clerk called a 40,000 scenario), and (3) a higher scenario that added approximately $300,000 to certain lines. Commissioners asked staff to publish the budget document with those scenarios and to present the three snapshots at Monday’s RNR hearing.

Why it matters: Commissioners said Bourbon County entered 2025 with thin reserves and face multiple capital demands including bridge repairs and vehicle replacement schedules for EMS and the sheriff. One commissioner warned that without a strategic five‑year plan, a multi‑year tax pause would leave the county exposed in 2027–2028 when additional obligations (for example, E‑911 funding or capital projects) recur.

Discussion highlights included how the county has in prior years used reserves and sales‑tax proceeds to smooth expenditures, the role of employee benefit reserves, and the mechanics of staffing and line‑item detail. Several commissioners pushed for more granular department line items (salary, contractual, commodities) and for staff to export ledger detail for committee review.

Process and next steps: Staff (Jennifer and Greg) were asked to prepare three budget snapshots and to put them on a visible screen at Monday’s meeting; the commission agreed to a work session Monday at 4 p.m. to review the figures before the 5:30 p.m. RNR hearing. No final budget vote was taken at the special meeting.

The meeting adjourned after commissioners set the follow‑up work session; a motion to adjourn was moved and seconded and the meeting closed.