Wayne County will submit a nearly $44.3 million 2027 general fund budget for the Indiana Department of Local Government Finance’s review.
The budget received OKs from consultant Ben Roeger of C.L. Coonrod and Company plus all three county commissioners before county council members unanimously approved it during the Oct. 21 council and commissioners workshop. Council also approved the other fund budgets that comprise nearly $68 million submitted to DLGF.
Council President Max Smith fully expects DLGF will order that council cut the general fund budget closer to the $35.7 million Roeger estimates the county will receive in 2027 revenue. Council included $3 million padding in its one-time expenditures line item to ensure DLGF permits the highest possible property tax levy and, thus, the most revenue.
Council also does not expect the county to spend everything budgeted, whatever final number DLGF approves. More than $4.5 million was unspent in the 2025 budget, and more than $5.7 million was unspent in 2024. Roeger said the general fund will carry about $9 million in cash reserves into 2027 that help fund the budget.
Council member Misty Hollis, who is not running to retain the District 4 seat, questioned using cash reserves. She noted that the state legislature has changed property tax and local income tax models for upcoming years.
“It’s going to look different in a couple of years, and I just want to be careful we don’t keep using all the cash available to us,” Hollis said.
She asked commissioners if they were comfortable with the budget. All three said they were, while noting that council’s oversight controls spending.
“I think not just the current commissioners and council, but past council and commissioners have done a really good job at budgeting and throughout the year watching our budgets and how money is spent,” Commissioner Aaron Roberts said. “I think they’ve done a very good job and put us in the situation we are now, and I think it will continue to be this way, as well.”
Commissioner Brad Dwenger said significant projects, such as a new elevator in the courthouse, loom in 2027, which will require spending more cash reserves than previous years. Commissioner Jeff Plasterer said other funds with millions in cash reserves, such as the cumulative capital fund, rainy day fund and county economic development income tax fund, can cover project costs.
“Those funds are available and can be used for those one-time projects instead of using the general fund, which allows us to keep that money in the general fund for the future,” Plasterer said. “The general fund is the most flexible, and I’ve always advocated that we protect the general fund above the others.”
The general fund budget includes employee pay raises and continuation for a third year of employee longevity stipends. Consultant Waggoner Irwin Scheele & Assoc. surveyed salaries in similar counties and determined the external midpoint for each county job classification. Council will raise salaries to the midpoint, plus an additional 1%, while providing $1,000 stipends to elected officials and chief deputies.
“We have a responsible budget and we’re able to take care of our employees going into next year,” council member Barry Ritter said.
Smith thanked department heads and elected officials for conscientious budget requests.
“We did not have any of the very large, unexpected things come up, (and) that helped us very much to get through this process,” he said.
Other actions
- Council moved $1,000 from its contingency fund to cover council travel expenses for the remainder of the year.
- Council approved a transfer of $620 to cover postage for the assessor’s office.
- Council approved a two-year extension to an interlocal agreement between Hagerstown and the county highway department to exchange services without charging fees. Plasterer said the highway department might dig a ditch for the town, while the town changes light bulbs at the industrial park. Any services worth more than $5,000 would come to council for approval.
A version of this article appeared in the October 28 2026 print edition of the Western Wayne News.
