CULLMAN, Ala. – The Cullman County Commission adopted its fiscal year 2026-2027 budget Sept. 22, with funding going toward county operations, roads and infrastructure, public safety, parks, water and sanitation.
The new fiscal year begins Oct. 1, 2026, and ends Sept. 30, 2027.
The county’s major funds total approximately $94.62 million, excluding transfers between funds. Of that amount, the General Fund accounts for $33.89 million.
The FY 2026-2027 General Fund budget, including transfers to other departments and funds, totals approximately $40.1 million, an 8.64% increase from the $36.91 million budgeted for FY 2025-2026. The county anticipates approximately $38.6 million in General Fund revenue.
Sales and property taxes make up the largest sources of General Fund revenue. The county expects to receive approximately $15.93 million in county sales tax, $10.63 million in county property taxes, $2.64 million in simplified sellers use tax, $2.29 million in fees and billings and $1.65 million in motor vehicle property taxes.
The Sheriff’s Office and jail make up the largest portion of General Fund expenditures, with approximately $19.28 million budgeted, or 48.1% of the fund. Other expenditures include approximately $1.87 million for the Commission Office, $1.76 million for the Revenue Commission, $1.51 million for the Probate Office and $1.39 million for courthouse maintenance.
The budget includes a 4.14% increase for personnel, consisting of a 1% cost-of-living adjustment and a 3.14% step increase. According to the county’s budget presentation, the increase is aimed at keeping the county’s pay scale competitive.
Road expenditures are budgeted at approximately $14.15 million, including $4.4 million for paving materials. The road budget also includes funding for employee-related expenses, road paving and maintenance, Rebuild Alabama projects, the county shop and garage and construction equipment and vehicles.
The county’s parks budget totals approximately $3.42 million. Smith Lake Park accounts for approximately $1.51 million, while approximately $838,000 each is budgeted for Stony Lonesome OHV Park and Sportsman Lake Park. Another $232,149 is budgeted for the Agricultural Center.
The parks system expects approximately $1.42 million in user fees, with approximately $1.83 million transferred from the General Fund. The county also anticipates a Rural Trails Program grant for Stony Lonesome OHV Park that will be used to improve accommodations and upgrade facilities.
The County Water Department is funded entirely through user fees. Major expenses include water purchased for resale, employee-related expenses, materials and supplies, maintenance and improvements and bond and interest payments.
Sanitation has a FY 2026-2027 budget of approximately $9.33 million, a 3.99% increase from the previous fiscal year. Its largest expense is approximately $4.06 million in employee-related costs. Other expenses include $1.1 million in tipping fees, approximately $1.01 million for equipment purchases, $888,500 for debt service and $560,000 for fuel.
Several other county funds will also see budget increases in FY 2026-2027. The Commission on Aging budget increases 11.78% to approximately $1.44 million, while Reappraisal increases 9.27% to approximately $2.07 million. State Juvenile Probation increases 27.38% to $405,739, and Economic Development increases 20.52% to $449,962.
The CARTS budget totals approximately $2.56 million, an increase of 0.99%. According to the county, the operational budget remains relatively flat, while additional funding will go toward fleet safety upgrades. Buses that were expected to be purchased during FY 2025-2026 were not purchased due to contract changes and are now expected to be purchased during FY 2026-2027.
The Commission also adopted a Fund Balance Reserve Policy beginning in FY 2026-2027. The policy establishes a minimum General Fund reserve equal to 16.7% of General Fund expenditures and sets a target reserve of 25%.
According to the county, maintaining reserves above the minimum will help provide funding for state and federal grant matches and prepare the county for disaster-related road and bridge expenses.
