Garfield County commissioners unanimously approved the 2026 budget on Monday after what employees noted was a particularly challenging process, allocating approximately $118.7 million for operations, $11.1 million for capital and $6.7 million for discretionary spending.

The board had reviewed the proposed budget during three public hearings in October before officially adopting the $136 million budget during Monday’s meeting.

“I am very pleased that we were able to follow the board’s direction from the very beginning,” Garfield County Manager Fred Jarman said. “As it was said already, we had a very challenging year this year, and I just want to commend everybody that participated.”

Revenues from the proposed to final budget grew by around $24,000, while expenditures rose by around $61,500. The 2026 budget saw an increase in revenue by approximately $975,000 compared to the 2025 adopted budget and a decrease in expenditures by around $1.25 million. 

Even with the increase in revenue and decrease in expenses, a drawdown of fund balances will be required to balance the budget. Estimated operating expenses are $118,651,917 compared to $115,441,058 in revenue — a difference of around $3.2 million. 

“This year was tougher than we’ve had in the past, but you’ve planned for this,” Finance Director Jamaica Watts told commissioners. “We had a decline in revenues this year and we were able to have a healthy enough fund balance to be able to accommodate that.” 

The total fund draw down, including proposed operating, capital and discretionary budget items, will be approximately $10.5 million. 

By the end of 2026, the projected fund balance will be around $115.5 million, almost a 9% decrease from the balance at the beginning of 2025.

“If we had continued with our previous strategy for the budget, we would have had to cut another $3 million out of our operating budget, which would have put it on the backs of our employees,” Commissioner Tom Jankovsky said. “Then we’re asking more from our employees because…we froze the funds for 35 positions.

“I’m happy to see that we’ve gotten this far without too much pain,” he added.

However, the budget still includes a “robust health insurance plan for employees,” a 3% merit increase, as well as equity money in Human Resources and funding for capital improvement projects, Watt said. 

“I stated at the very beginning, that I’ll never balance a budget on the backs of our employees,” Commissioner Perry Will said. “I think we’ve done a really good job of creating this budget and not doing it on the backs of our employees — you mentioned the 3% merit increases and we kept the best (health insurance) we could, so we’ve done a really good job with the budget.”

Commissioner Mike Samson noted that the 2026 budget includes a change to health insurance for county employees, who will now have to pay around $170 a month to insure a spouse or dependents. 

“The main things that I want to emphasize are that we have, for many years, anticipated this day where we would have to do what we’ve done,” Samson said, noting that the county’s previous health insurance plan was “unsustainable.” 

“…We’ve thought ahead for many years, John Martin, as well as Tom and I, and now, Perry, of having reserves,” he said. “We are able to draw down $10.5 million out of those reserves to cover what we need to do, and we still have $115 million in reserves to help us.

“We’re in good shape, and we thought ahead, and I’m proud of that,” Samson added. “I’m proud of what we’ve done and what we will continue to do.”