Proposed 2025-26 Budget

Overall Budget Summary

The Proposed Budget recommends a reduced unrestricted funded level of 0.84%, below the minimum 1% of the General Fund’s Proposed Budget for expenditures. Appropriations total $9,185,731, funded by a General Fund Contribution of $6,685,731 and a District Sales Tax contribution of $2,500,000. After deducting $2,500,000 of restricted contingencies, the $6,685,731 of available contingencies is short of the target by $1,243,126. The final contingency is often adjusted as part of the June 10, 2025 last day or subsequent concluding budget actions.

The restricted contingencies include District Sales Tax contributions of $1,000,000 to respond to new disasters or any shortfalls of General Fund disaster claims, such as those related to storm damages in County parks. It also includes $900,000 in remaining contributions for environmental and parks capital projects and $600,000 for housing-related uses. The District Sales Tax contributions may be transferred to the capital or department or other fund budgets administratively as part of June 10, 2025 last day or subsequent concluding budget actions.

Total expenditures decreased by $1,280,922 as the prior Adopted Budget was funded at the 1% target and included $2,000,000 in additional restricted appropriations of $1,000,000 for housing-related uses and $1,000,000 for expected 2024-25 winter emergency road projects.

Use of Contingencies to Balance Budget: With the unfortunate frequency of federally and locally declared disasters and the need to address the County’s deferred capital and infrastructure, the once infrequent use of Contingencies had become a common occurrence, reducing the expectation of current year budget savings to fund the 2025-26 Budget. For 2024-25 through February 2025, Contingencies have already been reduced by $1,359,371, including $699,500 to partially fund repairs to stabilize the County’s aging emergency radio communications and $233,495 to fund development of alternate emergency only egress out of the Lompico Valley. This diminishes the County’s flexibility should a significant economic event occur that suddenly increases County costs or decreases revenues while also increasing the likelihood of the 2025-26 Budget becoming unbalanced should actual use continue to exceed expected use.