Sierra County Adopts Budget With Little Room to Spare

SIERRA COUNTY — Sierra County supervisors adopted the county’s 2026–2027 budget September 15, relying on money carried over from prior years and postponing a $200,000 computer-server expense to keep the spending plan balanced.

The board approved employee health insurance funding, promotions, and several smaller technology expenses, while holding proposed cost-of-living raises for mid-level managers for further review.

Supervisor Sharon Dryden described the remaining financial cushion as “not a comfortable reserve by any means,” while crediting the budget work with allowing the county to pay its bills and employees.

The decision at the meeting in Loyalton establishes the county’s final spending plan for the fiscal year. The budget resolution authorizes the expenses and equipment purchases listed in the budget, sets staffing allocations, and allows the auditor to move money within a fund while keeping that fund’s total expenditures within the approved amount.

The budget presented to the board showed $16.68 million available for general-fund spending, including $2.59 million carried over from prior years. Planned spending totaled $16.35 million, leaving $330,286 before the additional requests considered Tuesday.

County Auditor Tony Miller directed supervisors to that balance as they considered the requests. The largest item on the additional general-fund list was $82,080 for higher employee health insurance costs. The estimate assumed an additional $114 per participating employee per month for about 60 employees paid through the general fund; the request sheet estimated an equal amount for employees paid through special revenue funds.

Reporting for the finance committee, Supervisor Lee Adams said the increase would keep employees whole for the Silver health plan. He also credited department managers with staying within their budgets and preserving the carryover that helped balance this year’s plan.

Adams reported that information technology staff had agreed to postpone the $200,000 server expense until next year. The board included $50,000 for remodeling the planning and transportation building, with spending to return for board consideration.

Work already underway on the county’s General Plan, which guides long-range land use and development, will continue. The planning budget includes $220,000 for that work.

The smaller technology additions include approximately $14,066 for a Clerk-Recorder’s Office update, $23,000 for server software, and a move of the county’s existing accounting software to the cloud. Miller said the accounting change carries a $4,000 one-time cost and a $12,000 ongoing increase.

The request sheet also lists about $23,059 in general-fund costs for promotions and $8,746 in social services promotion costs. Transportation department promotion requests may return later in the year, after the new director submits them.

The proposed 2.5 percent cost-of-living increase for mid-level managers will receive further committee review. Adams clarified that the raises were being held back from approval, and said the review would consider both the expense and pay compaction — the narrowing of pay differences between job levels.

The board also added $2,000 for the Sierra Valley Chamber of Commerce. Before the vote, the board clarified that the additional spending requests were included in the approval, with the mid-manager raises held back.

Supervisors separately adopted the 2026–2027 budgets for County Service Areas 1, 2, 3, 4, 4B, 5, and 5A, with Sierra Brooks Water covered by Service Area 5A. Miller said those budgets had undergone no substantive changes since they had been introduced in an earlier presentation. The county and service-area public budget hearings were held September 1.

Further county budget changes can return as amendments. Adams said the finance committee wanted to build up the money available for contingencies before considering additional requests.