Cole County Commission receives auditor's proposed 2026 budget showing tighter revenues, recommends hearings
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Summary
County auditor Jay presented a proposed 2026 budget projecting $64 million in revenues (down $2 million from 2025), flagged low reserves in the law enforcement sales-tax fund, and recommended a 2% cost-of-living adjustment; the commission voted to receive the recommendation into the record.
The Cole County Commission on the record received the county auditor’s proposed 2026 budget, which projects total revenues of $64,000,000 compared with $66,000,000 last year, a decline of about $2 million or roughly 3%. The auditor, Jay, presented the recommendation and outlined a schedule of budget hearings with elected officials and department heads.
Jay told commissioners that sales taxes are projected at just under $23,000,000 based on actuals through Sept. 30, 2025, and that the county is assuming those receipts will remain flat in 2026. He said ARPA funds of about $943,000 are budgeted and ‘‘all of those dollars need to be spent this year.’’
The auditor said total projected expenses for 2026 are $93,800,000, down about $5.7 million from 2025. Jay also walked commissioners through fund-level details: the general fund begins the year at about $31,100,000 and is projected to end near $17,400,000, leaving roughly 11 months of reserve coverage for the general fund.
One fund the auditor singled out as a concern was the law enforcement sales-tax fund. ‘‘Our operating reserves is about 2.8% or less than a month of expenditures there,’’ Jay said, adding that ‘‘this is gonna be a challenge for the sheriff to monitor those expenditures going forward.’’
On personnel costs, Jay recommended a 2% cost-of-living adjustment for 2026 and said merit increases were not included pending completion of a salary study. He also summarized staffing growth from about 310 full-time-equivalent employees in 2016 to roughly 380 in 2025, noting most additions were in public safety and emergency medical services.
The auditor listed several capital requests that may change during hearings, including law-enforcement vehicle replacements and EMS needs (two ambulances and a station remodel). He urged commissioners to use the upcoming hearings to refine capital and staffing priorities.
A commissioner moved to receive and accept the auditor’s recommendation into the record. The motion was seconded and approved by voice vote.
What’s next: the commission will hold scheduled budget hearings with elected officials and department heads ahead of final budget decisions.
