Shiawassee County adopts $23.3 million FY2026 budget, keeps millage at 5.3597

The Shiawassee County Board of Commissioners voted Dec. 10 to adopt the FY2026 annual budget, projecting $23,314,686 in revenues and matching expenditures and approving an effective millage of 5.3597 mills after Headlee reduction.

Commissioner Cindy Garber moved to approve Resolution #25-12-19, which the board approved on a roll call vote recorded as six yeas and one nay (Commissioner Matthew Shepard). County Administrator Dr. Brian Boggs presented background information at the public hearing on the proposed budget; there were no members of the public who spoke during the hearing.

The adopted resolution cites the Uniform Budgeting and Accounting Act (Public Act 2 of 1968) as the statutory basis for adopting a balanced budget. The board also authorized end-of-year budget adjustments for 2025, permitted the Administrator’s office to make certain ordinary-course payroll and claim payments prior to Board approval when necessary to avoid penalties, and empowered the Administrator to make budget amendments transferring up to $6,000 between accounts without prior Board approval.

As part of budget implementation, the Board approved a hiring freeze on all positions; vacancies must be reviewed by the Finance and Administration Committee and approved by the full board before being refilled. The Administrator is designated as the county’s chief fiscal officer for Uniform Budget and Accounting Act purposes.

The board also set reporting and corrective procedures should revenues fall short of estimates or expenditures exceed appropriations, requiring the Administrator to present recommendations to prevent overspending. The board’s organizational meeting is scheduled for Jan. 7, 2026, when members will take any next procedural steps related to implementation.