Get Full Government Meeting Transcripts, Videos, & Alerts Forever!
Get email alerts on the County Budgeting topic
No spam. Unsubscribe anytime.
Franklin County moves to target‑based budgeting; 2026 general fund forecast set at $53.3 million
Summary
County fiscal staff outlined a shift to target‑based budgeting for the 2026 budget and presented a 2026 general fund revenue forecast of $53.3 million, driven primarily by property taxes and modest growth in charges for services.
Franklin County fiscal leaders told commissioners they are switching to target‑based budgeting for the 2026 budget and offered a general fund revenue forecast of $53.3 million, a 2.4% increase over the 2025 budget.
The change in approach, presented by Teresa Beckner, chief financial officer, and Janelle Fries, fiscal director, asks departments to plan spending within revenue limits rather than starting budgets from departmental requests. "Instead of asking how much do we need, we ask how much money do we have available to spend," Beckner said.
The nut of the presentation: the general fund forecast relies mainly on property taxes, which are projected at $41.8 million and to provide about 78% of general fund revenue. Beckner and Fries said forecasted increases reflect a 1.3% growth in the taxable property base and an adjustment to the allowance for delinquent taxes from 3% to 2.5%. Charges for services were forecasted to rise about 3.7%, led by potential jail‑bed leasing and stronger than expected recorder/registrar income. Interest income was also outperforming the 2025 budget, prompting a slightly less conservative 2026 forecast.
Fiscal staff described target‑based budgeting as a two‑step process: forecast available recurring revenue, then set spending targets for core services. Departments may apply for supplemental funds only if core targets are met. Beckner said the approach is intended to reduce the recurring tendency to budget above likely revenue and to engage department directors in prioritization.
Commissioner comments emphasized buy‑in from elected officials and department heads. Commissioner Zabrowski noted the county's preserved farmland total as context for long‑term planning, and Commissioner Fair praised the move as a corrective to historical budgeting inaccuracies.
Fiscal staff said the forecast excludes one‑time or legally restricted revenue and will guide the commissioners' next decisions on spending targets and department allocations. The county will use the forecast as the basis for the next budget phase, focusing on funding core services first.
