County Manager Presents Annual Budget Message to County Commissioners

The Macon County Board of Commissioners met last night for their regular May 2026 meeting. During that meeting, County Manager Warren Cabe presented the annual budget message to introduce the proposed budget for the fiscal year 2026-2027, which runs from July 1st to June 30th. 

Below is the video segment of the meeting, an Executive Summary, and a longer, more in-depth article. At the end is a copy of the proposed budget that is both readable online and downloadable so you may inspect it at your leisure.

County Manager’s Budget Message for FY 2026-2027

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 Executive Summary: Macon County Proposed FY 2026-2027 Budget

Tax Rate: Maintained at $0.27 per $100 of assessed value (no increase).

Total Proposed General Fund Budget: $68,045,008 (balanced).

Key Revenues (approx.):

• Tax Collections: $37,054,763 (54%)
• Sales Tax: $14,416,536 (21%)
• Intergovernmental: $8,561,757 (13%)
• Service Fees: $5,065,752 (7%)
• Fund Balance Appropriation (one-time): $1,150,000 (primarily for schools capital)

Departmental Requests vs. Proposed: Requests totaled $75.73 million; proposed budget addresses this through prioritization, cuts to some capital items, and the fund balance use.

Major Highlights:

• No tax increase despite ~$7.5M gap between requests and revenues.
• Personnel: 2% COLA + step increases; adjustments for pay inequities; absorbed 6% health insurance rise and retirement contribution increases.
• Education (Macon County Schools): Total funding ~$13.44M–$15.38M (including supplements, SROs, nurses, debt service, etc.), or ~23% of General Fund. Operational funding proposed at $9.88M + $1.15M capital (from fund balance); below the $3.59M increase requested.
• Pay-Go Capital: $2.55M (reduced from typical to maintain tax rate; includes vehicles, IT, ambulance, pool resurfacing, schools tech/outlay).
• Major Projects: Continuing Franklin High School ($122M); pickleball courts; Carson Convenience Center & recycling upgrades (grant-funded); Armory renovation + SCC driving track; Greenway improvements; various maintenance.
• Debt Service: ~$9M (down ~$240K–$250K from prior year); expected further declines in coming years, creating capacity for future borrowing if needed (e.g., Justice Center).
• Solid Waste: Tipping fee increase of $6/ton (to $72/ton); other fee adjustments; availability fee unchanged.

The budget emphasizes fiscal conservatism, employee retention, infrastructure maintenance, and leveraging grants while prioritizing core services.

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Longer Summary of the Budget Presentation (May 13, 2026)

County Manager Warren Cabe presented the FY 2026-2027 proposed budget to the Macon County Board of Commissioners, noting that the full package was provided that evening for review, with more detailed discussion planned for the upcoming work session.

Accomplishments highlighted included progress on the $122 million Franklin High School project (the largest in western NC), roof repairs, library/detention center work, Greenway upgrades (including upcoming Arthur Drake boardwalk), tennis court renovations, and the start of pickleball court construction. The county secured over $3.8 million in grants to support these efforts.

Upcoming Priorities: Pickleball courts, Carson Convenience Center (fully grant-funded), recycling building upgrades, boardwalk repairs, early college building repairs, courthouse electrical upgrades, National Guard Armory remodel (tied to SCC lease and burn building), and resurfacing the SCC driving track for CDL classes. Cabe stressed addressing space needs (Senior Services, Board of Elections, Veterans, Justice Center) and developing a robust, honest Capital Improvement Plan (CIP).

Revenues & Tax Rate: The budget holds the property tax rate steady at $0.27/$100. Taxable values have increased (real/personal property up ~$244M, vehicles up ~$46M), with strong collection rates (~98.43%). One penny of tax generates ~$1.348 million. Other revenues (sales tax, service fees, intergovernmental) are up modestly, with conservative estimates. A $1.15M fund balance appropriation balances the budget; this is viewed as low-risk given historical fund balance growth (averaging ~$4M/year, even in high-expenditure years).

Expenditures: Total requests exceeded revenues by ~$7.5M. Increases occurred across operating categories due to inflation (purchasing, fuel, etc.). Notable shifts reflect the Health Department consolidation. Pay-Go capital was trimmed (e.g., fewer patrol cars, no additional ambulance remount) to avoid a tax hike.

Personnel Focus: The budget includes a 2% COLA, step advancements, and targeted fixes for pay scale inconsistencies (moving employees up to no more than 3 steps below expected based on service). Lower pay grades were adjusted for market alignment. A sample comparison showed county positions competitive for standardized roles but ~3.25% below (or ~7.5% for public safety) on specialized entry salaries. Health insurance rose 6% (absorbed by county); retirement contributions mandated to increase. A 1% appreciation bonus and 2% 401k contribution continue. Total full-time positions: ~408 filled, 16 vacant.

Education Funding: Macon County Schools requested a ~$3.59M increase. Proposed: $9.88M operational + $702K supplements + $1.15M capital (fund balance) + other items (timber sales, solid waste fees, $50K PULSE internship, SROs ~$1.14M, nurses ~$418K), totaling around $13.44M–$15.38M when including debt service. This represents ~23% of the General Fund. Southwestern Community College operational funding held near prior levels (~$510K), with capital items (e.g., driving track ~$600K or less) to be addressed separately.

Other Areas:

• Library: Proposed $1.25M (vs. higher request impacted by Jackson County withdrawal); discussion suggested using library fund balance.
• Capital & CIP: Commitments noted for burn building, science rooms, pickleball (~$3M proposed), Highlands playground, rec park phase, potential East Franklin Elementary (lottery-funded up to ~$42M max). Maintenance needs emphasized to avoid larger future costs.
• Solid Waste Enterprise Fund (separate): Tipping fee +$6/ton; brush fee adjustments (pass-through contractor costs, higher in Highlands); per-item charges for bulky items like mattresses/tires to better reflect space/processing costs. Availability fee unchanged.
• Fire Departments: Minor rate adjustments proposed for a few districts.

Financial Outlook: Debt service declining, creating future capacity. Emphasis on maintaining services affordably, prioritizing projects, and aligning with financial policies. Cabe expressed appreciation for Finance and HR staff efforts. Commissioners offered positive initial feedback on balancing employee and taxpayer needs.

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The full PDF provides additional details, charts, tables (e.g., specific capital line items), and departmental breakdowns for further review.

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Published at 12.55pm on Wednesday, May 13, 2026
Author: Bobby Coggins

Source: http://thunderpigblog.blogspot.com/2026/05/fy20262027budget.html