The Cole County Commission on Jan. 8 adopted the county's 2026 budget after a brief public hearing and a presentation by the county's new auditor, Jay Moore. Moore said the county's operating revenues for 2026 are $64,400,000 and operating expenses $60,100,000, producing an operating surplus of about $4,300,000. Capital improvements are budgeted at $32,800,000.

Jay Moore, the county auditor, told the commission he did not plan to "go into great detail" but said the documents reflect hearings held through December and the adjustments staff and elected officials agreed to during that process. He said the budget reflects a change to the cost-of-living plan: rather than the 2% Moore had proposed, the commission approved a 1% COLA plus a $750 stipend.

Moore outlined key fund-level items: the general fund shows operating revenues budgeted at about $18.7 million and expenditures at roughly $18.0 million for a modest surplus; net transfers out total about $780,000 and beginning cash balances were adjusted. He said the EMS enterprise fund is expected to break even and that the health insurance fund begins the year with approximately $1.6 million after a 2025 transfer and that the county absorbed a roughly 20% increase in health insurance costs.

Commissioners asked staff for clarifications about the sales tax assumptions and rollover purchase orders; Moore said revenue assumptions were conservative, using actuals from Oct. 1, 2024 through Sept. 30, 2025, and that the budget remains a "living, breathing document" that can be modified if revenue performance changes.

A motion to approve the 2026 budget as presented was made, seconded and approved by the commission. The presiding officer thanked Moore, saying he had done a "superb job." The commission did not receive public comment during the hearing.

Next steps: the approved budget will guide county spending for 2026, and commissioners indicated they can amend it later if revenue conditions change.