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Lincoln County presents balanced $167.9 million proposed budget for FY 2026, proposes new positions and airport fund
Summary
County finance staff presented a balanced FY2026 budget proposal totaling about $167.86 million, recommends 11 new positions, establishes a new airport enterprise fund as the county absorbs the airport, and outlines school expansion debt planning; commissioners received the presentation and asked questions.
County finance staff presented the proposed fiscal year 2026 budget to the Lincoln County Board of Commissioners, outlining a balanced $167,860,267 general fund recommendation, staffing proposals and capital priorities.
Finance presenter Mr. Madden described a budget built on projected ad valorem and sales‑tax revenues with no fund balance appropriation. The proposal recommends adding 11 new positions (from 43 requested), reclassifying nine positions, and deferring one emergency‑planner hire pending organizational review. The capital reserve projection was shown at about $32.4 million for designated projects including a new animal services facility, industrial development support and replacement turf fields.
Enterprise funds: the manager recommended a $21.1M water and sewer fund (down from the original $22.2M request) and a $6.6M solid‑waste budget (reduced from a $7.4M original request). The presentation also introduced a proposed new airport enterprise fund (Fund 67) with a preliminary $1.2M request for FY26 following the dissolution of the airport authority; staff said a consultant will be engaged to develop a business model and that an airport manager position is posted.
Debt planning: staff presented estimated debt related to two phases of school expansions with an initial $10.6M project cost for phase one and a potential $33.4M estimate for the remaining phases; county staff said they are working with the finance group to structure limited‑obligation bonds.
Special appropriations were reduced in staff recommendations to $2.9M from an original $3.6M request. Staff noted the board previously opted to roll some debt‑service differences into reserve funds to help meet future school expansion costs. The county manager and finance team will return with refined figures as bond details and airport absorption are fleshed out.
Next steps: the budget presentation provided the framework for upcoming workshops and the formal budget adoption process.
