Get Full Government Meeting Transcripts, Videos, & Alerts Forever!
Get email alerts on the County Budget topic
No spam. Unsubscribe anytime.
Lancaster County budget review: general fund stronger than last year but personnel and insurance costs loom
Summary
Budget staff reported a stronger cash position at mid‑year — a roughly $21.7M general fund balance and $5.2M year‑to‑date revenue increase — but flagged personnel costs, health‑insurance pressure and workers’ compensation as main risks for next year; the board approved some limited departmental purchases and deferred hiring.
Dennis Meyer, Lancaster County Budget and Fiscal Officer, told the Board the county’s fiscal position at mid‑year was improved relative to the prior year but remains constrained by personnel and statutory levy limits.
Meyer said the general fund balance was approximately $21.7 million at Dec. 31 and revenue collections through December were roughly $5.2 million higher than the prior year, noting that timing and carryover reimbursements accounted for some of that increase. To balance the FY2025‑26 budget the county implemented a 5.96% property‑tax increase, used about $1.26 million in Keno funds, reduced the workers’ compensation transfer by $200,000, and deferred some transfers (including building and federal aid match funds).
Assistant Budget and Fiscal Officer Kevin Nelson reported general fund expenditures were approximately $7.7 million under budget at mid‑year; after adjusting for one‑time transfers, spending was about $2.4 million higher than the prior year, driven mainly by salaries and benefits. Nelson said 936 FTEs were budgeted and about 902 were filled as of Feb. 1, implying roughly 33 vacancies and potential annualized vacancy savings near $2.1 million if vacancy levels persist.
Meyer cautioned the workers’ compensation fund will likely show a negative net position on an accrual basis this year and urged reevaluation of transfer levels during the next budget cycle. He also highlighted structural pressure on the county’s self‑funded health insurance program: a modeled 10% premium increase could cost the county about $1.4 million annually, with the county covering roughly 87% of that increase.
On departmental mid‑year requests, the board agreed to allow the Corrections Department to pursue purchase of a used handicap‑accessible transport van (estimated $35,000–$40,000) and directed staff to correct a County Engineer reimbursement claim before re‑submitting it. The board declined to fill a previously frozen Clerk of the District Court A18 position for the remainder of the year and confirmed continuation of several previously agreed staffing and reclassification plans (including a mechanic reclassification process in the County Engineer’s office and conversion of a retiring court officer to a deputy sheriff).
Ending: Meyer presented three property‑tax projection scenarios for the upcoming budget year (growth only ≈ $1.8M; growth + 2% ≈ $3.8M; 5% ≈ $5M) and said personnel, health insurance and statutory revenue limits will be primary factors in next year’s deliberations.
