Benton County adopts FY2026–27 appropriations; General Fund set at $13,364,658, $3 million reserve designated

The Benton County Board of Commissioners voted to adopt its fiscal year 2026–27 appropriation resolution (No. 20260804-01) at a special called session on Aug. 4, 2026. The adopted schedule in the resolution lists the General Fund total as $13,364,658 and itemizes major line items including the Sheriff's Department ($2,987,748), Jail ($2,446,067), and Employee Benefits ($853,264). The resolution also sets appropriations across the schools, capital projects and debt service funds.

The resolution designates three million dollars ($3,000,000) in current General Fund balances to be held in reserve from proceeds related to the sale of the hospital and authorizes borrowing on tax- and revenue-anticipation notes subject to approval by the Comptroller's Division of Local Government Finance. The text cites Tennessee Code Annotated § 5-9-407 for budget amendment procedures and other state provisions for borrowing and reporting. A motion to approve the resolution was made by Commissioner Arnold and seconded by Commissioner Horton; the roll-call vote is recorded in the minutes as 12 Ayes, 4 Nays (Commissioners Bain, Presson, Kiehn, and Price), and 2 Absent. The motion passed.

Chairman Rosanne K. Ward asked Sheriff Kenny Christopher to escort Commissioner Dwayne Fowler from the meeting at 7:18 p.m., a development recorded in the minutes as occurring during the budget vote. The minutes also include procedural language governing fees, commissions, and budget lapse provisions and require that any budget amendments be filed with the County Clerk and submitted to the Comptroller after adoption.