Highland County commissioners OK 2026 budget

In their final meeting of the 2025 calendar year, Highland County commissioners Brad Roades, Terry Britton and David Daniels approved the 2026 budget and a number of other year-end measures.

Their final resolution of 2025 approved the upcoming budget, with a total of $68,644,933.62 and a general fund total of $18 million. 

The 2025 budget was $2 million higher than the 2024 budget, and this year’s budget saw another increase, with 2025 having a $16,750,000 general fund budget and $66,756,108.36 overall. 

Daniels thanked the commission staff, including American Rescue Plan Act (ARPA) funding coordinator Nicole Oberrecht and clerks Mary Remsing and Ashleigh Willey, as well as all of the county offices for their cooperation.

“I would just thank Mary and Nicole for all the work that they've done and thank all the elected officials and department heads for their input as we work through this budget process,” Daniels said. “I think that every year they come in with requests, and I think they've done a very good job recognizing that we don't have so much money to spend. They've been reasonable with the requests, and I think we should feel good that we've been able to fund at the levels that are appropriate.”
 
Daniels also thanked the county employees for their work throughout the year and shared wishes for happy holidays to the community in his end-of-year comments.

“I want to wish a merry Christmas to everybody that lives in Highland County,” Daniels said. “It’s kind of that time of year when we get a chance to be around family and friends and take advantage of those opportunities that we might not have again next year. I hope everybody has a good Christmas and a happy new year.”

Roades added that he has enjoyed serving as the commission president in 2025, as the board will reorganize Jan. 5. 

Highland County Alex Butler said he “appreciates all the work this year,” particularly on the Highland County Administration Building with its months-long renovations.

“This was a big year with the building remodel and just a lot of moving parts behind the scenes to keep the function of local government going, at least in this building, in the offices that are housed in this building,” Butler said. “I think it's been a successful year. We always try to put our best foot forward for the people we serve.”

In other discussion:

• Via resolution, commissioners voted 3-0 to enact a cybersecurity policy in compliance with state law.

“Ohio House Bill 283 requires county commissioners to adopt a cybersecurity program, so this is the first step in the process,” Remsing said. “[Board of DD Information Technology manager] Brady Scott helped us out with this, and I have had Michael Gilmore, who is the contracted IT employee here at the county for the administration building, review it, and he thinks that everything looks good.”

Remsing added that county employees will “receive a copy” to read and will have to complete “subsequent training that will go along with the policy throughout the year. The county will also implement “an incident response plan” and a response team to deal with these issues, including reporting to the appropriate state agencies.

“This was an initiative due to all the cybersecurity attacks, ransomware, that have taken place not only in counties, but all over,” she said. “It’s going to take a collaborative effort from all departments in the county.”

• Highland County Sheriff Randy Sanders and Chief Deputy Jennifer Schinkal reported that 19 children from Highland County participated in Shop With a Cop this year, along with several other participants from Brown County.

“We were able to provide $600 for each kid, for the family to spend,” Schinkal said. “When we dropped them off with their wrapped presents, we got to take them a bag of food and a ham for each family as well this year.

“There were a lot of smiles and a lot of good times by the kids yesterday.”

• Bill Bowman of New Life Ministries addressed commissioners to ask the county to consider joining the National Flood Insurance Program. Bowman said that the former site of his church on state Route 247, which has a creek running through it, flooded in 2009 and 2010. Bowman said he approached commissioners with a similar request in 2011.

“As of today, I still don't have an answer from the county commissioners as to why we're not in the National Flood Insurance Program, when there's 86 of the 88 counties in the state of Ohio that are in the program,” Bowman said.
     
The property is for sale, and Bowman said that he is having issues selling the land due to the costs of flood insurance, which would be significantly cheaper through the National Flood Insurance Program.

“They redid our floodplain, which I was not aware of until we put the property up for sale,” Bowman said. “Now they have my entire property in the floodplain, instead of just coming out 100 to 150 feet, which is why flood insurance is so high.”

Bowman asked commissioners if they had done “a cost analysis” or any other research, including talking to local municipalities that are members. 

Britton responded that the county has “looked at it, but haven’t come to any kind of consensus.” Roades suggested that Bowman should attend the next Local Emergency Planning Commission meeting, as he said more of the officials involved in the decision-making process would be there. 

“We meet with the EMA director, the county engineer — there's a whole group of us that sit down and talk about things,” Roades said. “Flooding is always brought up.”

Daniels agreed that “Brad’s suggestion is probably spot on” as the individuals attending “are the people that we would rely on to guide us on this issue.

“I would say that we make this part of that agenda, or ask for this to be part of that agenda, and take whatever recommendations come back from them,” Daniels said.         

• Commissioners voted 3-0 to authorize the purchase of a 2024 Chevrolet Silverado for the Highland County Sheriff’s Office from Tim Lally Chevrolet, S.A.V.E. (Specialty Advanced Vehicle Equipment). The total cost is $60,736.25, including $48,891.25 for the vehicle itself and $11,845 to equip the truck.

According to Highland County Sheriff Randy Sanders, the truck has “a trailer package on it, so we can pull more trailers,” and will be an office truck used for various purposes.

• Commissioners also approved a PPACA Forms 1094 and 1095 Reporting Service Agreement, which Butler said will help his office tackle a “backlog” of reports.

“There are reporting requirements to the IRS, and those reporting requirements ensure that employers are compliant with the ACA, Affordable Care Act,” Butler said. “The county currently has a backlog of years that we're working through for that reporting. Right now, we're working through 2015 through 2019, and it is quite challenging to submit previous years. 

“This agreement with this company, this vendor, they will prepare the necessary forms, mail those forms to county employees or those who were employed by the county during that reporting period, and electronically file the information with the IRS to get us caught up.”

Commissioners also made the following approvals, each by a 3-0 vote:

• A resolution authorizing an additional appropriation from unanticipated revenue to County — Transfers Out in the amount of $2 million. Also approved was a transfer from Transfers Out to 4050 Capital Improvement Fund in the amount of $2 million. According to Britton, “This is for anticipated work that we’re going to be doing on the courthouse.”

• A $91,287.79 pay request from Mechanical Construction Co., Inc. for Rocky Fork Lake Wastewater Treatment Plant improvements.

• A resolution awarding the high-density shelving project for the records center to AADS in the amount of $681,220.

“Their plan utilized the least amount of square footage of any of the plans that we've reviewed,” records manager Julie Wallingford said. “They used about a third of the space of their closest competitor, so it's really good for us long term, because we have more room for growth. 

“Their products are easy to kind of reconfigure, like I could do it. We wouldn't have to hire someone as our needs change. It's going to be very flexible.”

• A budget modification within the 1000 Commissioners Fund in the amount of $500, from Advertising and Printing to Motor Vehicles.

• A budget modification within the Highland County Engineer’s Fund, 2065 Repair MVL in the amount of $283,000.

• An additional appropriation from unappropriated funds within the Highland County Engineer’s Fund, 2605 Repair MVL in the amount of $408,345.05.

• A budget modification within the Sheriff 1000 County
General Fund in the amount of $8,163.56.

• A budget modification within 7210 DETAC – Prosecutor in the amount of $0.02.

• A budget modification within 2470 DD-Help Me Grow fund in the amount of $200.

• A transfer from Transfers Out to 2360 IT Upgrades in the amount of $20,000.

• A transfer from Transfers Out to 2000 Dog and Kennel fund in the amount of $65,000.

• A transfer from Transfers Out to 2540 Victim Witness fund in the amount of $100,000.

• A resolution to grant authorization for listed “then and now” purchase orders from Dec. 17, 2025, and authorizing the county auditor to issue warrants for their payment.

• A budget modification within the 2620 PSG FY 24-25 Fund in the amount of $676.15.

• A resolution authorizing the Recorder’s Office to declare listed items as no longer needed by the County and obsolete per ORC 307.12(I).

• A budget modification within the 2193 One Ohio in the amount of $318.88.

• A budget modification within the 1000 County Treasurer Fund in the amount of $20.21.

• A budget modification within the 1000 County Jury Commission Fund in the amount of $0.28.

• A budget modification within the 1000 County Prosecutor Fund in the amount of $16.17.

• A budget modification within the 2000 Dog & Kennel Fund in the amount of $1.61.

• A budget modification within the Hotel Lodging Tax Fund in the amount of $3,697.75.

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