CULLMAN, Ala. – The Cullman County Commission has adopted a balanced budget for Fiscal Year 2026, focused on infrastructure, public safety and fiscal discipline.
Approved Sept. 23, the budget projects $58.2 million in revenues and $57.3 million in expenditures for governmental funds, along with $28.4 million in revenues and $30.1 million in expenditures for proprietary funds such as sanitation, parks and water.
“This budget reflects our values as a community — good stewardship, investment in infrastructure, public safety and a commitment to transparency,” said Commission Chairman Jeff Clemons. “We’re building for the future while staying grounded in the needs of our citizens today.”
Public safety
Public safety received the largest single allocation in FY 2026, with $19.3 million directed to the Cullman County Sheriff’s Office, jail, rural volunteer fire departments and emergency management.
This represents 33.6% of the total county budget ($57.3M). From the General Fund ($30.7M), it accounts for a much larger share — 62.7%.
Infrastructure and roads
The County is investing $14.1 million into roads and infrastructure, including $4.4 million for paving materials and $1.56 million from the Rebuild Alabama fund. Facility improvements add $765,000, and public building projects total $3.25 million.
Roads and infrastructure represent 24.7% of the total budget. They are primarily funded outside the General Fund, meaning they do not appear as a large percentage of the $30.7M General Fund breakdown.
Community services
Community programs — including the Commission on Aging, CARTS transportation, juvenile probation and economic development — received a combined $4.6 million. This includes $1.28 million for Aging, $2.54 million for CARTS, $318,519 for juvenile probation and $373,342 for economic development.
These allocations make up 8% of the total budget. Within the General Fund, community services account for 13%.
General government and other operations
The remainder of the budget covers administrative and operational needs, totaling about $10.4 million, which is 18.2% of the total budget. However, within the General Fund, general government and operations account for 24.4%.
County employees
The FY 2026 budget provides a 5.14% overall pay scale increase for county employees, combining a 2% cost-of-living adjustment with a 3.14% step raise. Rising insurance costs led the County to join the Local Government Health Insurance Plan through Blue Cross Blue Shield of Alabama, ending its self-insured plan.
Revenue sources and reserves
The largest single revenue source is sales tax at $15.1 million, followed by property tax at $9.86 million. Other funding comes from state and federal allocations and program revenues.
The County also maintains a strong reserve position. While the Government Finance Officers Association recommends at least two months of reserves — about $5.98 million for Cullman County — the FY 2026 budget projects an unrestricted reserve balance of $10.8 million.
Stewardship and stability
Clemons said the budget balances immediate needs with long-term goals. “We’re building for the future while staying grounded in the needs of our citizens today,” he said.
“This budget underscores Cullman County’s dedication to roads and infrastructure improvements, recruiting and retaining the best employees, maintaining facilities and fleet to the highest standard and operating with business principles to be good stewards of public funds,” he added.
Budget-Visualization-FY-2026
