Auditor details revenue, staffing and capital plans in 2026 tentative budget

County Auditor Charlene Larson presented a fund-by-fund review of the tentative 2026 budget, explaining where revenue comes from and how transfers will fund capital projects. She told the commission property tax is the largest revenue source and that the municipal services tax and transfers will help cover capital work, noting restricted road funds totaling roughly $1,522,000 in planned transfers for road projects.

Larson outlined expense drivers: proposed market salary adjustments (2.4%), a possible merit pool (~1.35%), an employer health-insurance increase of about 4.9%, a 5% public-safety pay adjustment, and three added positions (two patrol deputies and one civil attorney). She also noted many capital projects are rollovers from prior years (SCADA, Verkada payment plan) and that the landfill functions as an enterprise fund with depreciation expense. "This is kind of just a large summary of revenue in, transfers in, transfers out, and to come to a balanced budget on all sides," Larson said. The commission asked for additional transparency on executive pay increases ahead of the final budget vote.