Crawford County Commissioners approved roughly $14.6 million in the 2026 budget, which is approximately $1.2 million less than last year. County Clerk Kim Gibbs presented a budget that anticipated revenue being less than the projected expenses, but the county still expects to end 2026 with a $2.5 million fund balance.

“The 2026 budget maintains the fundamental funding necessary for all county departments to deliver high-quality customer service to the public,” Gibbs said in her budget message.

While the anticipated revenue for the general revenue (GR) fund is only about $264,304 more than the 2025 budget, the county is seeing an increase in expenditures that require it to make “reductions in some departments.”

“Additionally, the late 2024 flood has created financial strain that is expected to affect our budget for the next several years,” Gibbs said. “Road District 1 has chosen to budget all rollover funds in anticipation of expenses that may arise before reimbursement is received from FEMA (Federal Emergency Management Association) and SEMA (State Emergency Management Association).”

Out of the total 38 accounts, it is projected that 25 will see a spending deficit: some of the primary expenditures coming from the sheriff’s department, prosecuting attorney and Road District 1’s road and bridge account.

After totaling the 14 divisions that are included in the county’s GR fund, the year began with a balance of $4,797,328.47, but is only expected to end with $13,282.55 in total.

Only three accounts within the GR fund are projected to end the year in surplus: the GR Administration fund, the health department and the collector’s office. 

The GR Administration fund, which receives sales tax revenue, payment in lieu of taxes (PILOTs) and other related income, is the county’s greatest source of revenue. Within that account, the biggest source of revenue is sales tax, which is anticipated to distribute $2.69 million. After expenses, they are expected to have a remaining fund balance of $2.66 million. The county health department is usually balanced between revenue and expenses because they utilize federal and state program reimbursements in order to provide services to the community. Those reimbursements and other smaller sources of revenue balance expenses such as salaries and wages ($246,402), health insurance ($54,000) and other miscellaneous items. They anticipate $31,999.96 in remaining funds. The collector’s office is budgeted to collect $266,538.80 in tax revenue, and distribute $237,395.52 in expenses. An estimated $172,880 goes to salaries and wages.

There are also three accounts within the GR fund that don’t bring in any revenue: facilities management, the commission and the treasurer’s office.

Facilities management has the largest deficit of the three, with an anticipated total of $178,050 in expenses. The most notable expenses include salaries and wages, electric, locks, alarms and security systems. The commission’s most significant expenses include salaries and wages ($122,000), health insurance ($28,000) and social security ($7,500), for an anticipated $168,575 total.

Associate Commissioner of District 2 Jared Boast joked about misinformation that has been spread around about the commissioners increasing their salaries by 135 percent.

“Yeah, I was gonna ask. Does that include the 135 percent (raise)?” Boast joked. “So then it don’t exist.”

Commission salary and wages at the end of 2025 totaled $121,446.26, only 26 cents over the anticipated expenses for the year.

Expected expenses for the county treasurer’s office total to $63,672, a majority being allocated to salaries and wages and social security.

In the sheriff’s department account, only $247,200 is anticipated to be generated from local revenue sources including grants, collected fees, reimbursements, refunds, school resource officer (SRO) funds and miscellaneous income. There has been an increase in deficit spending within the sheriff’s department for the past couple of years, primarily due to the rising cost of salaries, health insurance and the County Employees’ Retirement Fund (CERF). It is projected to have a total deficit of $1.075 million.

The prosecuting attorney’s account also includes the Crime Victims Advocate and Child Support, which estimates $106,300 in allocation funds, and anticipates $599,943 in total expenses. The majority of money is allocated to salaries and wages, health insurance and social security.

There are two related accounts, the coroner’s office and the morgue. Anticipated revenue of $142,010 is generated from an office service fee and an autopsy service fee. For 2025, the morgue only collected $46,095.50 in revenue. 

County Coroner Darren Dake gave a report to the commissioners on Jan. 6, which included that the county recently secured a contract with the Department of Corrections, as well as already having a service agreement in three other counties, nine facilities in total, to complete autopsies. These will hopefully help keep the spending under the anticipated $493,643 deficit that is in the budget.

Expenses for the elections fund are significantly larger this year because this is a three-election year. 

The anticipated expenses are $228,180 in total.  This account will see deficit spending because its largest source of revenue is anticipated at only $60,000 from election reimbursements.

The clerk’s office is anticipated to have an income of $32,050 in 2026, with the majority of it being allocated to salaries and wages, health insurance and office supplies. The anticipated expenses are $136,735 in total.

Revenue for the public administrator’s office comes from a guardian/conservator fee and is anticipated to generate $15,000 this year. Expected expenses are budgeted at $118,375 total.

Most of the income from the recorder’s office comes from recording and copy fees. They are anticipated to deficit spend $65,092.70 overall.

The budget anticipates $102,947.50 in expenses from the circuit clerk’s office/courts; and $53,647.50 in expected deficit spending.

There are 24 non-general revenue accounts, with only nine that don’t show deficit spending in the 2026 budget overview.

There are no revenue or expenses budgeted for the Law Library.

Each road district has two accounts: road and bridge and capital improvement.

Road District 1 Road and Bridge fund is anticipated to generate approximately $843,300 in revenue, and  $1.32 million in expenses. With the current bridge projects, Road District 1 has already run into some incorrect analysis problems, which led to the wrong cost estimation of some bridges, and now they are on the hook for the difference because the bridges need to be finished. Danny Brown, Crawford County road consultant and bridge engineer, has said he is looking for other programs/grants to help cover the additional costs, but won’t give further details until he has more concrete information. Other major expenses include anticipated salaries and wages ($50,000 difference from 2025) and fuel ($165,000 difference from the previous year). The Road District 1 Capital Improvement fund has an anticipated $256,184.06 deficit, with large expenses coming from materials and supplies and road repair and maintenance.

Road District 2 Road and Bridge fund is anticipated to have a surplus at the end of the year, with $1,922 in total after $1,420,150 in expenses. Road District 2 Capital Improvement is projected to have both the revenue and expenses balance out to zero.

The Assessment fund has an anticipated revenue of $361,000 with $500,450 in expenses: the largest chunks allocated to salaries and wages, health insurance and miscellaneous expenses.

With sales tax, general interest income and miscellaneous income, the courthouse and jail capital improvements fund is anticipating $172,000 in revenue, with $181,500 in expenses.

An anticipated $10,200 deficit is expected for the Americans with Disabilities Act (ADA) fund, after $30,000 was added to the budget in case the old elevator goes down.

Doctor expenses ($175,000), prisoner transport ($37,000) and prison meals ($225,000) are some of the expenses for the jail fund. The budget shows an anticipated $84,600 deficit, but the commissioners signed a contract on Feb. 3 for the Crawford County Jail to house inmates from Jackson County. Administrators in Jackson County are trying to clear out their jail for the World Cup by sending the inmates to other counties. The new revenue should offset some of the expenses.

There are smaller funds under the sheriff’s oversight, including the inmate security fund, law enforcement training, the sheriff’s revolving fund and the sheriff’s special fund. The anticipated new revenue is $230,539.98 for all four funds, and the balance is $258,300 in total.

The bad checks fund, tax collection fund, training fund and law library are under the prosecuting attorney. The anticipated revenue totals to $8,000, with $5,100 in expenses.

Two smaller funds are under the recorder of deeds: the records preservation fund and a technology fund. They have an anticipated $42,206 deficit.

There are also a few other smaller miscellaneous accounts: the children’s trust fund, election services fund, fines, a geographic information systems (GIS) fund, tax maintenance fund and emergency management fund.

The county has an anticipated revenue of $14,567,459.95 with $15,638,565.55 in expenses, and will be ending with deficit spending. To balance out the account, the county plans to borrow from reserves, with about $2.5 million remaining in the general revenue fund balance.

With a 3-0 vote on Jan. 29, the Crawford County 2026 budget was approved.