The Warren County Commission recently approved its budget for fiscal year 2026, which saw the total budget decrease $899,695 from fiscal year 2025. The approved budget for 2026 totaled $37,048,460.

One of the items discussed by the commissioners during their Jan. 27 meeting was raises provided to county employees. According to the budget packet, the commission approved cost of living adjustment raises of five percent for elected county officials and at least five percent for county employees. The Warren County Sheriff also authorized raises for his department in the amount of at least five percent.

Presiding Commissioner Joe Gildehaus said he felt that turnover in the county has gone down tremendously with recent raises provided by the county.

According to budget documents, the anticipated sales tax revenue, use tax revenue and marijuana sales tax revenue is expected to be $6.8 million, of which $3.4 million is transferred to the Law Enforcement Trust Fund. The anticipated sales and use tax revenue for the Capital Improvements Fund is anticipated to be $3.4 million. This amount is expected to be split with the road and bridge fund.

The law enforcement trust fund has total estimated revenues of $8,416,000. The appropriations for the operation of this fund is $9,349,068.

The Capital Improvements Trust Fund is anticipating revenues of $1,147,000. Capital improvements has an appropriation budget of $2,030,000, which includes tax and interest payments on bonds and an additional $500,000 principal payment for the jail remodel. Additional appropriations include building maintenance, recent HVAC upgrades at the courthouse, elevator updates, jail plumbing updates, painting, concrete repairs at the Warren County Administration Building and landscaping and flooring repairs at the courthouse.

The Road and Bridge Fund has an appropriation budget of $7,510,504, with a proposed tax rate of $0.1424. Equipment budgeted this year includes new trucks, a new grader lease, as well as the cost of regular maintenance of county roads. The revenue to be received from the road and bridge sales tax and use tax is anticipated to be $2,380,000 for total revenues of $6,527,040.

The Road and Bridge Capital Fund is anticipating revenues of $545,000, with $550,000 in appropriations, which will go toward a new storage building for the Road and Bridge Department and repairs to Gardner Road.

Anticipated revenues for the Assessment Fund for 2026 is $823,500, with expenditures for appraisal guides, equipment, computer upgrades, website hosting and ongoing mapping and map maintenance. The appropriation budget for this fund is $904,965.

The Federal Grant Fund has revenues budgeted at $2,452,209. The commission is continuing to sponsor a community block grant for items such as the Share House proposed by Faith Christian Family Church.

The American Rescue Plan Act has no anticipated revenues for 2026. The remaining funds available were appropriated to the road and bridge fund in the amount of $3,721,377 and used for new asphalt roads and overlay projects.

According to budget documents provided by the county, the estimated ending balance for the county after calculating for revenues and expenditures is $16,504,637.76. The general revenue fund’s ending balance is anticipated to be $4,621,792.13, while the special road and bridge fund is anticipated to have $5,729,550.54 remaining. The assessment fund is anticipated to have $143,568.94 at the end of 2026.