Merrimack County reaffirms 17% fund-balance target; sheriff detail rate noted

The Merrimack County Board of Commissioners on March 23 reaffirmed its fund-balance policy, keeping a 17% target intended to stabilize tax revenue and guard against timing fluctuations in the county’s once-a-year tax collection cycle. Finance Director Aaron Turner presented the review and told the board the county’s fund balance is generally lower than comparable New Hampshire counties and that the 17% target aligns with guidance from national and state finance organizations.

Turner said the 17% target does not fully account for Merrimack County’s unique timing factors and recommended annual review of the policy in coordination with the budget process. County Administrator Ross Cunningham supported periodic re-examination of the policy to ensure it remains relevant to the county’s cash-flow and tax-timing realities.

In a separate informational update, Turner reported the sheriff authorized raising the supervisor detail pay rate from $65 per hour to $70 per hour for certain third-party contracted supervisory details, effective March 22, 2026. Turner referenced Linehan v. Rockingham County Commissioners in explaining the sheriff’s operational authority. The board acknowledged the change and took no further action.

The motion to reaffirm the fund-balance policy at 17% was moved by Commissioner Lovlien, seconded by Commissioner Shurtleff and passed unanimously, 3–0. The Board directed that the policy be reviewed annually during the budget cycle.