Lake County sets $1 million target for 2025–26 ending fund balance, agrees $100,000 contingency

The Lake County Board of Commissioners on March 18 agreed by consensus to assume a $1,000,000 unappropriated ending fund balance for the 2025–26 budget and to set contingency at $100,000, Treasurer Melanie Lasley said.

Lasley told the board that the budget assumptions include a 2.7% cost-of-living adjustment estimate and projected increases in liability insurance (about 18%) and auto liability (about 23%). "The goal was to keep the Unappropriated Ending Fund Balance above $1,000,000.00," she said.

Why it matters: Commissioners said those assumptions will shape department requests and the county’s ability to respond to unexpected costs. Commissioner James Williams said the $1 million target "was not enough," arguing it left too little margin for error; other commissioners urged caution but agreed to the stated assumption as a working baseline.

Lasley said department Materials & Services budgets have already seen deep cuts in the prior cycle and that further reductions may be limited. Board members debated whether to move reserve dollars into contingency or retain them for specific uses such as fleet repairs. The board reached consensus to lower the Clerk Reserve to $5,000, leave the Facilities Reserve at $100,000, keep the Fleet Reserve at $45,000, and keep the Broadband Reserve at $0.

The board also agreed to solicit project requests from department heads so elected officials could prioritize limited funds. Community Corrections Director Jake Greer asked about filling a vacant, non‑General Fund position; he agreed to delay hiring until after the budget process.

The next steps: Treasurer Lasley and Business Director Nicki Alves will continue working with department heads during budget development and report back to the board as figures firm up. No formal motions or recorded roll-call votes were taken; the items were advanced by board consensus.