Elbert County commissioners review draft 2026 budget; finance director outlines figures, staffing and fairgrounds proposal

Elbert County finance director Tiffany Hermas presented the county’s draft 2026 budget at the Board of County Commissioners meeting on Nov. 5, 2025, laying out fund-level projections, staffing requests and several equipment and capital items the board must decide before a final budget scheduled for Dec. 15.

Hermas told commissioners the county-wide figures discussed in the presentation showed revenues and expenditures that are broadly flat year over year. In the transcript she stated county revenue for 2026 at $53,000,000 and expenditures at $54,000,000 (presented in the meeting as "54" in millions). She said the general fund revenue was projected at about $23.6 million against expenditures of about $23.6 million to $23.6 million range, and that current modeling would put the general fund about $1.5 million into using fund balance. Hermas presented audited 2024 fund balances and a forecast for 2025 to help frame the December finalization timeline.

The presentation listed net staff changes and requests: a total of 22 FTE requests for the general fund and three requests from Road & Bridge, with 2025 budgeted FTEs shown as 221.5 and 2026 budgeted FTEs at 236. Hermas noted specific position requests including a treasurer administrative position, a water planner (posted as part-time or full-time depending on needs), and two traffic deputies. Commissioners and the county manager discussed the water planner as a potential replacement for the county’s USGS contract, with the county manager and board favoring a phased transition (obtain promised USGS reports, seek transition support, then onboard and train a new hire) rather than an immediate contract termination.

On compensation, Hermas presented a 3% cost-of-living adjustment (COLA) as a baseline and an alternative combining 3% COLA with 2% merit pay; the transcript notes the difference between those options as about $348,000 overall. Commissioners expressed support for keeping a 3% COLA but deferred a final decision on merit increases until outstanding items and potential costs are clarified before the December meeting.

Equipment and capital requests were highlighted. Facilities requested a Kubota mower and an RC mower; the Sheriff’s Office requested ballistic shields and 11 additional Tahoe vehicles; Road & Bridge listed approximately $1.1 million in equipment requests to be funded from Fund 25 (sales and use tax). Hermas said capital projects are limited for 2026 but recommended a single capital project for the fairgrounds: upgrading the crow’s nest, lighting and the arena sound system, to be funded out of the Conservation Trust Fund (Fund 90). Commissioners voiced support for including the fairgrounds project in the draft and asked staff to go to bid and return with firm cost estimates.

Commissioner Schroeder recapped previously discussed timing for sheriff vehicle procurement (the board discussed ordering four vehicles on Jan. 1 and four more on July 1) and asked for a separate management meeting with the sheriff’s office to finalize promotions and vehicle timing. The county manager confirmed staff will provide resumes for the water planner posting and will work with the board on interview scheduling and transition plans.

No public comments were recorded during the hearing. The board approved the meeting agenda and later adjourned by unanimous vote. Finance staff were asked to refine the COLA/merit options, provide exact bids or estimates for the fairgrounds work, clarify FTE requests and the sheriff’s promotion details, and return with a final draft for the Dec. 15 meeting.

The board did not take final votes on the budget at this meeting; decisions were deferred so staff could incorporate the direction and provide updated numbers and formal cost estimates for the December final budget meeting.