WALLACE – The Shoshone County Commissioners approved an $18.4 million budget for Fiscal Year 2027 following a continued public hearing Thursday afternoon. 

The meeting began Tuesday evening but was paused after the commissioners determined they needed additional time for themselves and Shoshone County Clerk Lori Osterberg to review the budget.  

The new budget includes a 3% increase to the county's levy and is $1.5 million larger than last year's spending plan, though about $100,000 less than commissioners had previously projected. 

According to the projected numbers, that 3% increase represents an estimated $160,000 of additional funds – which affects taxpayers at a rate of roughly $3.09 per $100,000 of assessed property.  

Aside from rising costs tied to inflation and other expenses outside the county's control, no department faced significant cuts or received substantial increases. 

One of the largest budget pressures was a 12% increase in the county's employee health benefits package. Commissioners chose to absorb the full cost of the increase while also providing employees with a 1% cost-of-living adjustment, or COLA. The health insurance increase is expected to add between $250,000 and $275,000 in expenses. 

One of the final decisions in the budget process involved the county's Voluntary Employees' Beneficiary Association, or VEBA, account. A VEBA is a tax-exempt trust established by an employer to help fund eligible employee health care and welfare benefits, including medical expenses during employment or retirement. 

The county has long offered VEBA accounts as part of its employee benefits package. Contribution amounts were based on an employee's coverage level, such as single coverage or family coverage, and could be used to help pay insurance premiums. 

County contributions have varied over the years, with the most recent amounts set at $500 for single employees and $750 for employees with family coverage. 

In response to the increased health insurance costs, commissioners voted not to fund VEBA accounts in FY27, resulting in an estimated savings of $58,000. 

"I feel that we have taken on an extra $250,000 in the county with that 12% increase," Commissioner Melissa Cowles said. "That $58,000 barely puts a dent into that, but I feel that that is fair." 

"We did the best we could to not decrease wages or increase costs," Commissioner Jeff Zimmerman concurred. 

Employees with existing VEBA accounts will retain all funds already deposited. They may continue making payroll contributions, and the accounts will maintain their tax-exempt status. 

The county's justice fund, which covers the sheriff's office, jail, public safety building and public defense, was approved at $6,155,970, accounting for slightly more than one-third of the overall budget. 

According to Sheriff Shawn Wehr, that figure includes roughly $800,000 in carryover funds from last year's budget that went unspent because of ongoing staffing shortages. 

Wehr said the approved funding level will allow the department to maintain current services, though the approximately $5.3 million in new funding could affect some initiatives he and Undersheriff Travis Skinner had planned for the coming year. 

"We're probably looking at a total of 15 deputies and one less car purchase," Wehr said. "But if we get up to full staff, we can operate – it'll just be razor thin." 

Earlier this year, Wehr received approval to purchase six new patrol vehicles for the department's aging fleet using $450,000 in savings generated by unfilled positions. He had planned to acquire three additional vehicles in FY27 to bring the Sheriff's Office fleet up to date after not receiving new vehicles since 2023.