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Lincoln County commissioners confront major shortfalls, debate deep cuts in FY2026–27 budget
Summary
At an April 6 meeting in Pioche, the Lincoln County Board of Commissioners spent hours reviewing a tentative FY2026–27 budget that staff said requires substantial cuts or new regenerative revenue to avoid multi-hundred-thousand-dollar deficits across the Road, Detention Center, Ambulance and other funds.
At a four-hour session April 6, the Lincoln County Board of Commissioners wrestled with a tentative FY2026–27 budget that officials said would require large cuts or new recurring revenue to avoid structural shortfalls.
Dan McArthur, the county’s finance presenter, told the board that “to get this fund to balance, we’ve got to cut over $930,000,” referring to the Road Fund and the equipment and materials needed to maintain county roads. McArthur outlined a series of proposed reductions to capital outlay and materials to bring several funds closer to balance.
The presentation catalogued multiple pressure points: a nearly $2.06 million projected operating loss in the Detention Center fund, an Ambulance Fund projected to end the year about $61,939 in the red, and a General Fund projected ending balance of $196,643—just above the statutory minimum of $195,140.08. McArthur said some revenue estimates have been increased (he raised expected inmate-contract revenue to $800,000), but emphasized the county needs regenerative revenue rather than one-time transfers.
Sheriff Derek Foremaster emphasized staffing constraints in the jail, saying there must be “two officers on at all times in the jail,” and noted the county is still below staffing levels previously supported by contract inmates. Commissioners discussed tradeoffs including deferring a CAT loader purchase, reducing vehicle and capital projects, and shifting some overtime and equipment costs between funds.
LC Fire and Ambulance officials and county staff reviewed proposed cuts in capital outlay and service levels. The Fire Fund’s projected ending balance improved in staff modeling when anticipated BLM billings are included, but commissioners were warned that those reimbursements are not guaranteed and that a $1.1 million station addition remains a multi-year obligation. The Ambulance Fund’s negative projection led staff to remove a $69,000 capital request from the tentative budget to reduce the shortfall.
Commissioners debated whether to hire a full-time grants writer to pursue outside funding. Chair Janine Woodworth and others argued staff should prioritize grant-seeking; Woodworth said the county needs to “find the money” to avoid repeated cuts. Staff also proposed stricter line-item governance to avoid overspending in categories while remaining within department totals.
Board members trimmed numerous capital and nonessential requests: senior-nutrition capital projects were reduced, library fleet purchases deferred (the existing bookmobile was to be transferred to county use), and some building repairs and equipment purchases postponed. McArthur and Clerk Amy Elmer said they will continue to identify carryover and one-time revenues and present a balanced tentative budget at the next hearing.
The board set the next budget hearing for April 27 at 9:00 a.m. and took no final votes on the overall budget at the April 6 meeting.
