Lake County commissioners set preliminary 2025‑26 budget assumptions, preserve $1 million unappropriated balance

Lake County Treasurer Melanie Lasley presented the board with preliminary assumptions for the 2025‑26 budget on March 18, telling commissioners “the goal was to keep the Unappropriated Ending Fund Balance above $1,000,000.00.” The panel reached consensus to assume a $1,000,000 unappropriated ending fund balance for planning purposes.

Lasley said the office used conservative estimates, including a 2.7% cost‑of‑living adjustment and projected increases in insurance costs — liability insurance up about 18% and auto liability up about 23%. “These are predictions,” she said, and added that Business Director Nicki Alves was working on policies to help reduce liability premiums.

Commissioner James Williams argued the $1,000,000 target was not sufficient and said the County needed to be more aggressive; Chair Mark Albertson and Vice‑Chair Barry Shullanberger agreed that the figure should be used as a planning goal. After discussion, commissioners came to consensus to assume the $1,000,000 figure.

The board also debated contingency and reserve levels. Commissioners agreed to assume a $100,000 Contingency Fund Balance initially; Treasurer Lasley warned that increasing contingency would require cuts elsewhere. The board agreed to reduce the Clerk Reserve to $5,000 while leaving the Facilities Reserve at $100,000 and the Fleet Reserve at $45,000 (the latter described by Lasley as used for major repairs such as transmission replacements). The Broadband Reserve will remain at $0 pending outside grant opportunities.

Lasley emphasized that some Materials & Services budgets may already be lean, and she asked department heads to prioritize project and operational needs as budget season proceeds. Commissioners agreed to request project lists from departments but cautioned that projects will compete for limited resources.

Community Corrections Director Jake Greer raised a staffing question about a vacant, non‑General Fund position that has been open for about a year and is becoming more necessary because of increasing State mandates; when asked to wait until the budget is set, Director Greer agreed to defer filling the position until after budget decisions are further along.

Next steps: the assumptions will guide department budget submissions and the formal budget process. The board did not adopt a final budget at the March 18 work session.