The Lincoln County Board of Commissioners approved a $16.8 million budget for fiscal year 2025 during their regular meeting on Nov. 19.
As approved, expenditures total $16,826,232, a $1,323,881 or 8.54% increase over the previous year. Including $2,017,861 in incoming revenue, the net impact for Lincoln County’s 19 towns is $14,808,371, a $1,064,670 or 7.75% increase from fiscal 2024.
According to Lincoln County Treasurer and Finance Director Michelle Richardson, the primary reason for the budget increase is due to the negotiated increases in wages and benefits for county employees.
Richardson cited the cost of health insurance plans, the implementation of Paid Family and Medical Leave, and negotiations with the two unions representing county employees, the Fraternal Order of Police and the Lincoln County Communications Association.
The $259,211 or 14.74% increase in revenue is due to decreases in operational expenses at the Lincoln County Recycling Center, revenues from deeds, probate, and recycling, and the use of funds from the American Rescue Plan Act and other sources, according to Richardson.
The largest single budget area, the Lincoln County Sheriff’s Office, will rise to $5,137,094, a $742,782 or 16.90% increase. Including $238,300 in revenue from the sheriff’s office, a figure down $23,358 or 10.87%, the net impact to Lincoln County taxpayers is $4,898,794, a $719,242 or 17.21% increase.
Within the sheriff’s office budget, the personnel services line totals $3,073,432, and increase of $462,020 or 17.69% to. The employee benefits line item increases $259,212 or 23.37% to $1,368,512. Other line item changes were negligible.
The communications budget is $2,074,956, a $295,567 or 16.62% increase from fiscal 2024. The largest single increase is personnel services, rising $206,971 or 19.24% to $1,282,976 and benefits, rising $95,396 or 20.20% to $567,630.
Budgeting in $77,000 in revenues from communications, the net impact for taxpayers is $1,997,956; a $290,955 or 17.04% increase.
Probate’s $291,357 budget includes a $2,717, or 0.94% increase. Including $175,000 in probate revenue, the net impact to the taxpayers is a $116,357 surplus, an increase of $2,717 or 2.39%
The administration budget of $871,855 is an increase of $123,654 or 16.53%. The 2025 budget reflects revenue of $53,881, a $6,301 or 13.24% increase.
The administration budget includes $502,974 for personnel services, an increase of $79,351 or 18.763%, and $244,106 for employee benefits, an increase of $53,198 or 27.87%.
Emergency management budget is $393,729, a $76,961 or 24.3% increase. Personnel services increases $42,256 or 28.85%, rising to $188,722 and employee benefits rise $32,105 or 37.75% to $117,157.
The district attorney budget of $476,306 includes a $35,707 or 8.1% increase. Personnel services increases $16,307 or 6.26%, rising to $276,788 and employee benefits rise $20,410 or 15.24% to $154,318.
The administration budget rises $117,353 or 16.75% to $817,974. The largest line item increases are a $79,351 or 18.73% increase in personnel services, rising to $502,974 and a $53,198, or 27.87% increase in benefits, rising to $244,106.
The deeds budget for 2025 is $284,398, a $28,520 or 11.84% increase. Budgeting $465,000 in deeds revenue, up $8,625 or 1.89%, the net impact to taxpayers is a $180,602 profit, up $19,895 or 9.92%.
The deeds budget also includes a $13,686 or 12.18% increase in personnel salaries, rising to $126,007, and employee benefits, increasing $9,169 or 11.84% to $86,581.
Individual line items in the planning budget change significantly: personnel services up $92,769 or 39.33% to $328,646, benefits rising $21,112, or 23.5% to $110,939, but the entire planning budget increases $27,468 or 8.46%, rising to $352,147.
In the recycling budget, increases in personnel, up $32,058 or 11.38% to $313,641, and benefits, up $16,368 or 1.94%, are offset by reductions in contractual services, down $15,115 or 11.18% to $120,135; and commodities, down $65,000 or 59% to $45,000 budgeted.
The court budget totals $199,672, an increase of $10,345 or 5.46%. The budget includes $189,385 in court revenues, reducing the net budget increase to $10,287, a $48,724, or 34.64% reduction from 2024.
The buildings budget includes $158,498 for personnel services, rising $18,118 or 12.91%; $86,689 for benefits, up $8,619 or 11.04%; and a $29,427 reduction, or 15.06% in contractual services, falling to $224,860. Overall the building budget increases $46,164, or 8.72%, rising to $575,547.
Contractual services for Two Bridges Regional Jail is leveled funded at $2,420,839.
The jail transport budget is $834,188, a $45,505, or 5.17% decrease from 2024. Calculating $319,717 in revenues for the jail transport programs, the net budget impact is $514,471 a $57,577 or 10.7% decrease from the current fiscal year.
Debt service declines from $651,500 in 2024 to $620,750 from 2025. The largest contributor to the decrease was a $46,125 reduction in interest payments on the county’s bonds, decreasing 75% to $15,375. Bond payments increase by that same $15,375, or 2.5%, rising to $630,375.
Reserve accounts, totaling $133,500, are down $110,000 or 45.17% due to the elimination of a $110,000 line item for strategic planning reserve.
The budget includes $910,000 capital improvements line item, an increase of $60,000 or 7% more than the current fiscal year.
The next Lincoln County Board of Commissioners will meet at 9 a.m. on Tuesday, Dec. 3. The commissioners meet in their offices at the Lincoln County Courthouse, at 32 High St. in Wiscasset.
