Lawrence County sets $13.7 million budget, stays the course

Two percent raises approved for most employees as future revenue questions linger; reduced spending ahead for 2026
 
The Lawrence County Commission faced a budget dilemma going into 2026. The pressing needs had passed. The pandemic and the federal funds funneled in to help recovery was over, though combined sales and use tax revenues have held at historic high levels. New jail and health department buildings, longstanding county priorities, have been finished. With the local economy on a plateau and no crises in sight, the prevailing question was where to go from here?
According to the budget passed on Jan. 22, the solution is: stay the course.
The summary news release issued by the county commission anticipated reduced spending in 2026, dropping from $15.18 million last year to $13,577,000. Several takeaways included:
• The county could afford to budget 2 percent raises for most of its 132 employees;
• General operating expenses were set at $4.2 million, down from $5.27 million. Major capital spending for the year will include a new vehicle and computer for the public administrator’s office and, as usual, three new patrol cars for the sheriff’s fleet to keep up with ongoing wear and tear;
• Building and grounds spending of $921,440 reflected the completion of large projects. New spending will cover equipment and staff to maintain additional buildings;
• Public services spending, including wages and benefits as well as for child support and operation of the Justice Center, was approved for $8.44 million, up from $7.5 million in actual spending last year. Included will be continuation of a multi-year rotation of heating and cooling units at the Justice Center.
• The law enforcement budget would rise with the $4 million primary operating budget, covering both the sheriff’s office and the jail, and now will carry the long-term debt in a lease-purchase to pay for the new jail, a $1.3 million annual expense, plus $285,000 in new maintenance and operating costs.
• The commission allocated $3.2 million in special uses, including $128,400 in a safety and security fund created several years ago specifically for cyber threats and other security risks. Within this fund, the commission draws $2.12 million for running three road districts.
County Clerk Tammy Riebe pointed out the new $5.4 million health department building has been completely paid for by using federal funds.

Budget by department breakdown
Budget requests by department largely matched the final figures, unlike many past years when calls for more personnel put office holders at odds with those holding the purse strings. Spending by department reflected raises but omitted major drivers such as additional personnel:
• The sheriff’s budget and the jail both run on what the law enforcement sales tax generates. The budget of $2,401,918.63, up from $2,098,398.06 in 2025, also reflects the addition of three patrol vehicles, expected to cost $225,000. Subtracting that amount, the budget anticipated sales tax revenue growth of 2.6 percent in the coming year. The budget to run the jail was set at $1,621,463.18, up from $1,491,743.32 in 2025.
• The county commission’s budget of $470,035.18 reflects a cushion from spending $333,317.68 last year. Riebe said the county received a credit on health insurance in 2025, keeping down last year’s expenses.
• The county clerk’s budget of $223,069.80, up from $211,211.08 in 2025, reflected raises and a rise in cost for office supplies.
• The treasurer’s budget of $111,721.30 includes costs for a deputy treasurer for the second year. That’s a rise from $94,789.16 spent in 2025.
• The collector’s budget of $237,606.30 reflected salaries, up from $214,285.21 spent in 2025.
• The recorder of deeds’ budget, likewise, rose to $169,408.05, up from $150,967.42.
• The public administrator’s budget of $272,410.30, dropped from initial projections, based around the number of residents needing those services. The office spent $205,168.35 in 2025.
• The surveyor received a budget of $8,216 after spending less than $400 in 2025. Riebe said the county commission earmarked having more land markers placed in the ground, re-cornering and re-monumenting, and records sent to the state.
• The circuit court clerk, with a stable-sized staff, received a budget of $37,450, predictable after spending $32,942.32 in 2025.
• Court administration has a budget of $243,173, up from $198,025.56, reflecting the addition of a new judge, court reporter, and secretary two years ago.
• The prosecutor’s office, where expenses can vary depending on the number of trials, received a budget of $986,973, up from $897,934.79. Riebe noted the prosecutor’s staff has held at the same size and predicts similar volume of cases in the coming year. With general expenses up, the increase, she said, largely comes from salaries.
• The child support office received a $300,633.90, up from $269,818.99 spent in 2025. Riebe noted the addition of fringe benefits and retirement pushed up the total.
• The juvenile office saw very little budget change beyond salaries, predicting steady operations. The budget of $176,219 reflected a rise from $162,705.32 in 2025.
• The coroner’s budget of $84,235.92 anticipated less spending than the $98,222.30 needed in 2025.

Department operations received these additional budgets:
• Elections, run by the county clerk in a year with three scheduled, including a general vote, was set at $422,742.24, covering printing, processing and poll judges.
• The health department received a budget of $850,613 in anticipation of receiving grants, which have long been a major source of the department’s ability to serve. The total is lower than the $781,018.67 spent in 2025. “They’re still hoping for grants,” Riebe said. “None have been denied yet.”
• Emergency management received a budget of $68,795.06. Riebe noted in 2025 the department had a large grant to cover new lights, boosting spending to $96,033.82, a cost not expected in the coming year.
• The building and grounds budget of $271,440, up from $245,709.24 reflected having a new maintenance supervisor and seven buildings to operate.
• Maintaining county roads in two common districts and Class No. 3 received a budget of $2,118,482.72, double the amount spent in 2025. Riebe noted, “The budget doesn’t mean they’re going to spend that much.”

Accomplishments in 2025 listed
In the past year, Riebe reported the county accomplished several major projects:
• The old health department building was repurposed as a Highway Patrol zone office, with one section remaining as a road sign maintenance operations center.
• The old jail was cleaned for use as secure storage and maintenance operations.
• Space vacated in the Justice Center was used to expand the public administrator’s office. Operations of the bailiff moved closer to the public entry in a more secure entrance.
• Moving to the new law enforcement center enabled the consolidation of operations that had been in three different buildings. Four jailers and a warrant clerk were added.
• The historic courthouse had extensive work done on the boiler system to increase efficiency. A French drain was added to tackle water infiltration. Tuckpointing was finished.
• The county commission added a fall meeting for commissioners from the county’s 15 road districts. The session was added to “help them tackle the ever-increasing challenges they face in maintaining rural roads and bridges in their districts.”
• The county commissioners also began two new bridge projects. A major emphasis in the coming year will be to develop an overall plan for repair and replacement of bridges countywide.
The county presently has an emergency fund of $360,000 and a general revenue reserve of $100,000.
“The general revenue reserve is at a three-to-six-month level of expenses,” Riebe said. “We remember 2016. We don’t want to relive that. That’s the reason we budget cautiously and conservatively. We don’t know how the property tax freeze is going to impact future revenues. We didn’t feel any real difference this year. It wasn’t as large a number as it might have been. As the numbers grow, and if there’s a state freeze, we may have to live on 2024 income with expenses of 2028. We’re trying to look down the road and be prepared.”