Cole County commission adopts $64.4 million 2026 budget, approves 1% cost-of-living adjustment plus $750

The Cole County Commission voted to adopt the county's 2026 budget on Jan. 8, after a presentation from new county auditor Jay Moore. Moore told the commission the budget shows operating revenues of $64,400,000, operating expenses of $60,100,000 and a projected surplus of about $4,300,000; capital improvements were budgeted at $32,800,000."If someone were to ask me, what our budget is, our operating revenues are $64,400,000," Moore said during the presentation.

Moore said the document reflects a cost-of-living decision the commission previously narrowed to a 1% increase plus a $750 payment for employees, and he summarized several reconciliations of 2025 purchase orders rolling into 2026. He noted general-fund operating revenues were budgeted at $18,700,000 with expenditures of about $18,000,000, leaving an approximate general-fund surplus of $763,000.

The auditor flagged changes in beginning cash: Moore said beginning cash balances are estimated to fall from about $34,400,000 to roughly $17,400,000. He also said the county's health insurance fund is starting the year with about $1,600,000 after a transfer and that the fund absorbed an approximate 20% increase in costs."My philosophy is a budget's a living, breathing document, and we can make modifications going forward if that's what we choose to do," Moore said.

A commissioner moved to approve the 2026 budget as presented; the motion was seconded and approved by voice vote. After the vote the chair thanked Moore for his work as the new auditor.

The commission did not record a roll-call tally in the transcript; the action was reflected in the meeting minutes as an approved adoption of the 2026 budget. The auditor and commissioners noted the budget may be amended later if revenues differ from current estimates.