Commissioners set budget ad rates for public hearing, trim capital to balance

County budget staff presented line‑by‑line operating changes and capital options as the board prepared to advertise the FY2027 proposed budget for public hearing. Staff recommended removing $15,000 in a commissioner line item, added $2,000 to the office of law for meeting and security expenses, and highlighted uncertainty around the LOSAP actuarial and pension funding impact of proposed cost‑of‑living adjustments (COLAs).

Commissioners discussed fire company funding (options to set specific percentages), LOSAP actuarial timing and a 6% COLA request for volunteers, and whether landfill revenues should be reserved for capital rather than built into operating. To close a $129,203 gap, the board agreed to reduce capital allocations (including a reduction to the Lockerman Middle School local share) and set contingency at $400,000 so the budget could be advertised for a May public hearing. Staff noted resurfacing and road patching line items include pipe purchases, guardrail work and other road‑related capital needs.

Why it matters: The advertised budget sets the baseline for the public hearing and affects near‑term capital projects (resurfacing and future facilities). Commissioners asked staff to verify LOSAP actuarial numbers before final adoption and to consider the timing of solar PILOT or tax assessment receipts that could affect revenues.