The new Warren County budget features funds allocated for the construction of two bridges, paving more gravel roads and a pay raise for employees.The 2016 budget projects $16,349,186 in expenditures, a $1.5 million increase from the year before, and $12,540,407 in revenues. The county begins the year with $5.4 million in reserves.When the 2015 budget was adopted, the county’s proposed expenditures were $14.7 million and revenues were $11.5 million.County officials attributed the climb in spending to the two bridge projects, salary increases, three elections that will be held during the year and the hard surfacing of roads.The county has allocated $750,000 to have two bridges constructed on Lost Creek Road and Massas Creek Road. The new structures will replace concrete slabs. The county provides the funds upfront, but will be reimbursed for 80 percent of the cost from MoDOT’s bridge replacement and rehabilitation program (BRO).Slightly over $216,000 has been set aside for three elections to be held during the year, including the presidential primary in March, which the county will be reimbursed for, and for the August primary and November general elections.For the second consecutive year, county employees will receive a 3 percent or 50-cent hourly raise, whichever is greater. The move will impact the budget by around $50,000, commissioners said.“You don’t want to lose the most valuable thing you got,” Southern District Commissioner Hubie Kluesner said.The county also will continue to pay 100 percent of the health insurance, dental and vision premiums for each employee, which amounts to $511.81 monthly and is a 6.85 percent increase from 2015. A contribution up to $500 annually will continue into healthcare savings accounts (HSA) for participating employees. Those funds typically are used to cover co-pays and deductibles.Commissioners voted 3-0 to adopt the new budget Monday at the end of a short public hearing.Commissioners said the budget process went well for the most part, but acknowledged there were some disagreements with elected officials and some draft numbers were submitted late.“There were some disagreements, but I considered it very positive,” Northern District Commissioner Dan Hampson said. “A lot of people came to the table and were very supportive of the overall process. People are going to disagree on certain things and that’s OK, too.”Southern District Commissioner Hubie Kluesner noted the budget remains a working documents and that changes will occur during that year, some that will help keep the county in strong financial position.“At the end of the year, our balance sheet looks good because people do not spend. Just because you have a budget doesn’t mean you have to spend it all. I have to tip my hat to everyone. They do an excellent job seeing how much they can save.”Budgets for the six largest county funds are: general revenue ($3,948,328 in revenues and $4,605,676 in expenditures); law enforcement ($3,190,936 and $3,465,652); capital improvements ($577,064 and $1,036,716); road and bridge ($3,510,629 and $4,695,171); road and bridge capital ($104,800 and $860,000); and assessment ($584,400 and $599,384).The county anticipates collecting $1,501,186, about $19,000 higher than 2015, from each of the three half-cent sales taxes (general revenue, law enforcement and capital improvement). In 2014, the county budgeted $1.26 million in revenue from sales and use taxes for each of the three funds. County officials are proposing a decrease in the tax rate for the general revenue fund and keeping the levy the same for the road and bridge fund. The commissioners are planning on setting the general revenue rate at 10.14 cents per $100 of assessed valuation and a levy of 17.60 cents for the road and bridge fund. In 2015, the tax rates were 11.22 cents for general revenue and 17.60 cents for the road and bridge fund.The county anticipates the total assessed valuation climbing from $551,838,589 to $553,500,000 this year.The new budget also includes a $25,000 contribution to the Greater Warren County Economic Development Council and $54,816 to the Warren County Extension Council, an increase from $49,500 allocated last year.Budget NotesOf the $4,605,676 appropriated to be spent from the general revenue, funds have been set aside computer infrastructure and security for the county offices, LED lighting and kitchen items for the jail, providing wireless technology for one of the courtrooms and repairs and upkeep of the county facilities.The county also will transfer $450,000 to the law enforcement fund and has allocated $98,000 to purchase four new police cars.In addition, the county will use $1,036,716 in the capital improvement fund for the third and final payment for an updated voting system, equipment for the jail such as a washer and dryer, freezer and cooler, IT equipment and carpeting for the courtrooms.Commissioners also want to sell the property housing the East Central Missouri Recycling Center, located off Highway 47 south of Warrenton, to the Boonslick Council of Government. The county purchased the property in 2010 and has been leasing it to the East Central Missouri Solid Waste District.In the road and bridge fund, the county has projected to spend $4,695,171. Of that amount, funds will be used for the two new bridges and paving gravel roads, along with purchasing a power roller, trailer, oiler system and aluminum pup.Budget