Clark County Commission Approves 2026 Budget with Heavy Capital Spending, Planned Use of Reserves

By Editor | January 21, 2026

Kahoka. — The Clark County Commission approved the county’s 2026 budget Tuesday, Jan. 13, adopting a financial plan that increases overall spending compared with 2025 actuals while intentionally drawing down reserves to address road, facility and public safety capital needs.

The budget projects $8,123,481.47 in total revenues and $8,816,612.87 in expenditures, resulting in a planned reduction of fund balances. County officials emphasized that the increase does not represent new recurring obligations but rather reflects one-time and capital expenditures funded with existing cash balances.

The county entered 2026 with a beginning balance of $2,719,791.93 and projects an ending balance of $2,026,660.53after all budgeted spending.

Assessed valuation remains flat year to year

Clark County’s total assessed valuation for 2026 is $151,504,101, unchanged from 2025 and up from $145,132,960 in 2024.

The 2026 valuation includes:

•Real estate: $85,642,190

•Personal property: $39,560,050

•Railroad and utilities: $26,401,861

Tax levy rates remain unchanged:

•General Revenue: $0.3477 per $100 assessed valuation

•Special Road and Bridge: $0.7000 per $100 assessed valuation

County officials noted that flat valuation growth means higher spending levels must be supported through reserves rather than increased tax revenues.

Major budget changes compared with 2025 actuals

General Revenue Fund

•2025 actual expenditures: $1,711,077.42

•2026 budgeted expenditures: $1,767,861.26

The General Revenue increase of roughly $56,800 reflects higher operating costs, including supplies, contractual services and routine cost increases across offices. No major staffing expansions were noted. The fund is projected to end 2026 with $370,741.06, maintaining a modest operating cushion.

Road and Bridge Fund – largest variance

•2025 actual expenditures: $1,604,618.84

•2026 budgeted expenditures: $3,258,826.90

The Road and Bridge budget more than doubles year over year, representing the single largest variance in the 2026 budget. Commissioners said the increase reflects:

•Planned road maintenance and materials purchases

•Equipment-related costs

•Use of escrowed and reserved funds for deferred infrastructure needs

The fund is budgeted to end 2026 at $0, a deliberate decision to apply accumulated balances to roads rather than carry them forward.

Assessment Fund

•2026 revenues: $193,700.00

•2026 expenditures: $236,470.89

Assessment spending exceeds annual revenue due to operational costs and statutory obligations. The fund will rely on existing balances, ending the year at $113,706.28.

Sheriff and public safety–related funds

Several sheriff-administered funds show higher spending tied to equipment, inmate-related costs and restitution-based uses:

•Law Enforcement Restitution Fund (LERF):

•2026 expenditures: $49,980.59

•Ending balance: $0

•Sheriff Revolving Fund:

•2026 expenditures: $10,000.00

•Ending balance: $7,962.75

•Inmate Security Fund:

•2026 expenditures: $25,000.00

•Ending balance: $9,726.15

Officials said these funds are designed to be spent for specific law-enforcement purposes rather than accumulated.

Courthouse Sales Tax and facilities

•Courthouse Sales Tax Fund:

•2026 revenues: $473,000.00

•2026 expenditures: $310,680.00

•Ending balance: $1,303,838.27

The fund continues to serve as the county’s primary reserve for courthouse and major facility capital projects, with balances intentionally preserved for future large-scale needs.

•Property Maintenance Fund:

•2026 expenditures: $76,000.00

•Ending balance: $675.66

Senior Services

•2025 actual activity: exceeded annual revenue

•2026 budget:

•Revenues: $72,000.00

•Expenditures: $80,000.00

The fund is budgeted to use reserves to maintain services, ending 2026 with $5,987.46.

Capital expenditures drive 2026 spending

Commissioners stressed that many 2026 increases are tied to capital expenditures, not permanent operating growth. Planned capital-related spending includes:

•Road and bridge materials, projects and equipment

•Courthouse and county building maintenance and improvements

•Public safety and inmate-related equipment

•Election equipment and services following recent election cycles

Several funds are intentionally budgeted to end the year near zero after applying reserves to these needs.

Long-term debt

The county reported $1,080,000 in outstanding taxable general obligation debt as of Dec. 31, 2025, after $250,000 in principal payments during the year. No new long-term debt is budgeted for 2026.