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Auditor recommends special payperiod to avoid statutory pay-limit breach; commission approves approach
Summary
Facing an extra (27th) biweekly payroll in 2026, county auditors recommended and the commission approved a special paycheck plan for elected officials to keep their annual pay within statutory limits.
Cole County auditors told the commission Dec. 2 that because of the county’s biweekly payroll cycle, 2026 will produce 27 pay periods for some employees, which could cause elected officials to exceed statutory pay limits if not addressed.
Speaker 11 outlined two options: skip the December 31 pay (which would leave elected officials unpaid from Dec. 18 to Jan. 15) or create a planned special pay period in early January 2026 and divide annual salaries across 27 paychecks that year so elected officials receive their authorized annual salary without exceeding limits. "Our recommendation at this point in time is to do a special paycheck for elected officials approximately January 06, 2026," Speaker 11 told the commission.
Speaker 5 moved to approve the auditor's recommended approach; Speaker 1 seconded and the commission approved by voice vote ('Aye'). The auditor said the change would not affect non-elected county employees and that the auditor’s office will process budget adjustments to reflect the additional pay period.
Next steps: the auditor and payroll staff will finalize the pay schedule and make the necessary budget transfers and documentation for the 2026 pay cycle.
