Whitman County approves 2026 Budget Amendment No. 1, authorizes reserve transfer

Whitman County's Board of Commissioners on May 18 approved 2026 Budget Amendment No.1 after Chief Finance Administrator Jessica Jensema told the board that “expenses exceed revenues by $55,177.00 which will require a transfer from the Operating Reserve Fund 133.” The amendment adjusts several department budgets to reflect higher professional services, increased FICA/PFML liabilities, a raised liability-insurance deductible and an unanticipated Public Works main shop roof change order.

The amendment includes specific line-item changes across multiple departments: Administrative Services’ revenue was increased to capture DRF backfill and CDBG allocations; indigent defense attorney contract amounts were corrected; a $24,000 lobbyist-activity line was added for a Capitol Path contract; Probation and Treasurer offices were adjusted for CBU wage increases; and the ER&R fund recorded a $200,000 increase in spending authority for an expanded roof-repair project. Worksheets presented at the meeting show department-level changes and fund transfers intended to leave the budget with a zero net effect.

Jessica Jensema framed the amendment as corrective and precautionary, and Commissioner Chad Whetzel moved to approve the amendment with Commissioner Tom Handy seconding; the motion carried. The board also reviewed worksheets and narratives from Administrative Services, Probation, Treasurer, Auditor, Assessor, Fair, Building and Public Works that supported specific adjustments and transfers. The amendment documents note the county will track the changes in fund accounting and reflect pass-through grant adjustments for CDBG and DRF.