Auditor: Trumbull County reserves fell after 2025 transfers; commissioners weigh budget options

Auditor staff on Wednesday walked commissioners through reserve balances, 2026 estimated revenue and the county's debt schedule as part of the 2026 budget process.

Christie (auditor's office) reported that the total across four reserve funds is $13,877,445.73 and that the total of reserves plus unencumbered carryover equals $17,794,825.42 — roughly 3.12 months of county expenditures. The auditor noted that commissioners drew more than $4 million from reserves in 2025 to supplement the general fund, which reduced the reserve total from the previous year.

Commissioners discussed the tension between relying on reserves to avoid departmental cuts and the long‑term unsustainability of repeated draws. One commissioner said last year's conservative estimates led to tougher department cuts that later proved unnecessary when revenues exceeded projections; auditors acknowledged some revenue increases were due to transfers from sales‑tax funds rather than recurring receipts.

Auditor staff explained the estimate process and said the budget commission will likely certify estimated revenue in two weeks. Commissioners asked for a clearer accounting of which portions of last year's higher ending balance were actual revenue versus transfers and asked staff to provide exact figures for the next meeting.

Next steps: the auditor will provide a detailed breakout of actual versus transferred amounts from last year, update the certified estimates for 2026, and present debt‑service and appropriation considerations to support the board's budget decisions.