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Boyd County Fiscal Court approves FY2026 budget near $43 million
Summary
The fiscal court approved the FY2026 budget, described as roughly $43 million, and passed related budget amendments including a $2,894,175 amendment and a FEMA‑funds amendment to permit reimbursement spending.
The Boyd County Fiscal Court approved its FY2026 budget on June 3, with the presiding judge describing the total as approximately $43,000,000.
The judge said the county’s adoption follows upgrades to accounting software (Tyler Technologies) that allow better tracking of actuals. He said the FY2026 total reflects reimbursement entries and capital items, including roughly $2,400,000 in FEMA reimbursements for earlier storm‑related expenditures and an approximately $7,000,000 allocation tied to bond proceeds for a sports complex renovation. County staff said they will provide an exact final number in supporting documents.
The court also completed a second reading and approval of a prior budget amendment for $2,894,175 and took a first reading/approval on a separate budget amendment to incorporate FEMA reimbursement funds so those reimbursements can be expended when received. Motions on the items were moved, seconded and approved by roll call.
County officials said the budget increases will have a modest effect on annual debt service (the judge said an approximate $75,000 annual increase in bond debt service) and affirmed there are revenue and line‑item offsets to cover that change. Staff emphasized the county expects reimbursement from FEMA and that the county had used a line of credit pending such reimbursements.
