The Bourbon County Commission voted to adopt a 2026 budget on Sept. 17 that sets the mill levy at 56.678 mills and preserves the county’s inmate-housing reimbursement fund instead of applying those receipts to the general operating budget.

The decision follows several hours of budget deliberation focused on two competing approaches: (1) apply recently received inmate-housing reimbursement revenue to the sheriff’s operating budget to lower the mill levy and (2) hold those revenues in a separate jail-revenue account until the county can verify the revenue stream’s sustainability. Commissioners approved the latter approach and adopted the budget based on the version discussed during the meeting.

Why it matters: The sheriff’s office told commissioners it faces a shortfall if certain increases are not funded; staff said the department needs about $937,000 to fully fund deputies’ pay and $714,000 for corrections officers, figures used to explain a roughly $180,000 gap in the sheriff’s budget. Commissioners and the sheriff discussed moving some jail repair and capital costs to a jail sales-tax fund to limit pressure on the operating fund, and they agreed that any use of unexpected jail-reimbursement revenue would require a formal budget amendment.

During debate, the sheriff described a proposed governance arrangement for housing reimbursements: “Whatever revenues that come in as it's set up in the resolution, the sheriff's office will get 60% of it. The county then will get 40% of it,” the sheriff said, describing a draft resolution that would create a separate line item the sheriff could draw from for repairs or other one-time needs.

Commissioners discussed alternatives and the volatility of reimbursements, noting a figure of $128,066 shown in early projections and more recent deposits that raised the fund to about $300,000. Several commissioners said they did not want to “touch” that fund for recurring operating costs until they could confirm the revenue trend.

The commission voted to adopt the budget and recorded the motions on the floor. The final adoption motion passed on a voice vote; Commissioners Tran, Birbauer and Millburn voted in favor. The board also voted to send the adopted budget to an external auditor for one final review and authorized that review at a cost not to exceed $1,500, a motion the board approved by voice vote.

The meeting record shows the commission expects to process any jail-reimbursement receipts as follows: reimbursements held in the jail revenue account or transferred from the jail sales-tax fund may be used for jail repairs or one-time capital needs but will require a subsequent budget amendment before being spent in the operating fund. Commissioners and staff noted that transfers from the jail sales-tax fund (a $250,000 transfer discussed during earlier budget work) and the timing of reimbursements affect whether the sheriff’s operating fund will need emergency transfers later in the year.

The commission held two short executive sessions earlier in the meeting for attorney-client consultation under Kansas statutes; both were procedural and returned to open session with no action taken related to the executive sessions.

The commission directed staff to present the draft resolution that would formalize how inmate-housing revenue is handled at the next regular meeting (the sheriff indicated a resolution would be presented on the following Monday), and staff said any spending tied to unexpected jail reimbursements would be processed through budget amendments for tracking and statutory compliance.

Votes at a glance
- Adopt 2026 county budget (mill levy set at 56.678): Motion made on the floor and approved by voice vote; Commissioners Tran, Birbauer and Millburn voting Aye; outcome: approved.
- Send adopted budget to external auditor (Kimberly Franks or alternate) for a final review, cost not to exceed $1,500: Motion seconded and approved by voice vote; outcome: approved.
- Executive sessions (KSA citation noted in minutes): two motions to enter executive session for attorney-client consultation were moved and approved during the meeting; outcome: entered and later returned to open session with no board action reported.

What’s next: Commissioners asked county legal staff to circulate the inmate-housing revenue resolution and to bring it back for formal consideration. Staff also said they will prepare any necessary budget amendments if reimbursements arrive and the sheriff exceeds the current operating appropriation.