County staff presented a preliminary 2026 budget packet at the Nov. 24, 2025 meeting of the San Juan County Commission, outlining revenue estimates, fund-level reviews and a method used to project next year’s salaries.

Mac, the staff presenter, told commissioners they would find about a 55-page document in their meeting packet and said he compiled department submissions and used the higher of actual or budgeted 2025 figures when data was missing. "You'll notice in your packet 55 page document or so," Mac said. He described his approach to projecting salaries as taking year-to-date actuals, dividing by 10 and multiplying by 12 to estimate annualized 2026 figures.

The presentation covered multiple funds and programs, including Fund 10, library/tax stability items, the public health fund, emergency medical services, the CRA fund and the capital projects fund. Mac said a few items remained to be located and recommended commissioners meet again in December to make final determinations after further review with department heads.

Commissioners emphasized that department-level preliminaries should return to the respective department heads for review before any final decisions. One commissioner asked that preliminary department budgets be routed back so department heads "have eyes on it" and can suggest trims or adjustments; Mac agreed he can add an extra routing step so department heads can review the draft before the commission makes a final decision.

What happens next: commissioners scheduled further discussions with department heads and plan a December session to finalize requested changes and confirm staffing and funding decisions. No formal budget adoption occurred at this meeting.