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Josephine County outlines preliminary FY 2026-27 budget, highlights reserves and rate changes
Summary
At a March 19 budget workshop, County Finance Director Ruth Nelson presented preliminary FY 2026-27 rate recommendations and reserve projections, including a 9.5% ISF decrease, a roughly 13% insurance increase, and a proposed contingency equal to 15% of operating expenses.
Josephine County Finance Director Ruth Nelson presented the Board of County Commissioners with preliminary budget figures for fiscal year 2026-27 during a March 19 workshop.
Nelson reviewed department rate recommendations and reserve projections, saying facilities rates would remain unchanged at $0.90 per square foot for operations and $0.40 per square foot for depreciation. She said the Internal Service Fund (ISF) rate is projected to decrease to 9.5% (down from 10%) because the ISF has a higher fund balance. The county’s insurance schedule is projected to rise roughly 13% based on recent experience, and leave liability was estimated to increase from 2.5% to 3.5% due in part to a Voluntary Resignation Program.
The finance presentation included a multi‑year general fund ending‑balance chart showing historical figures and projections through the 2025‑26 fiscal year (the chart scale shows amounts up to about $25 million). Nelson recommended maintaining a General Fund contingency equal to 15% of operating expenses (approximately $1.2 million) for emergencies, and identified an unappropriated ending fund balance (cash flow reserve until taxes are collected) of roughly $9.2 million that would be off‑limits to supplemental budgets. She also listed a Reserved for Future Expenditure balance of about $10.9 million and noted those reserves could be used to sustain the Law Enforcement Fund for up to five years.
Nelson also reviewed advisory payroll and retirement rates, citing Oregon Paid Leave employer and employee shares (0.4% and 0.6%, respectively) and PERS/OPSRP employer rate estimates for the 2025–27 cycle. She said PERS has released advisory rates for fiscal years 2028 and 2029 that are expected to remain relatively flat.
The board was given a calendar of next steps: a final budget workshop scheduled March 25; department budgets due to Finance April 17; Budget Committee meetings beginning May 19; a budget hearing on June 17; and budget adoption at the Weekly Business Session on June 24.
The county presentation consisted of staff recommendations and projections; no formal votes or final budget decisions were recorded at the March 19 workshop.
