Published September 26, 2026 · Evidence cutoff September 25, 2026
Department-by-department budget evidence
All 37 General Fund rows from the existing evidence matrix, presented one department at a time. Amounts come from the official proposed budget summary. Discussion classifications are C.L.O.C.K. analysis of the located records, with a September 25 cutoff.
The original 12-item screening group totals $2,440,787 ÷ $26,954,270 = 9.0553%, rounded to 9.06%. This is a share of proposed General Fund spending, not the increase. Missing records and unverified original audio prevent a complete-record claim that these items were never discussed.
ADMINISTRATION — $1,533,500
FY2026 summary: $1,665,500 · FY2027 proposal: $1,533,500 · Change: $-132,000
Review classification: Briefly mentioned/carried forward
M8: August combined minutes, six pages — pp. 5–6: decrease recorded; full explanation not established.
Original screening group: No
SEVEN RIVERS — $95,000
FY2026 summary: $95,000 · FY2027 proposal: $95,000 · Change: $0
Review classification: No substantive discussion located
V18: August 18 budget-workshop video — No appropriation-specific explanation located in the defined reviewed corpus. July 8 p. 6 tribute is related organizational coverage, not budget review. This is not a universal absence finding; see newspaper ledger.
Original screening group: Yes
TAX ASSESSOR — $595,300
FY2026 summary: $512,021 · FY2027 proposal: $595,300 · Change: $83,279
Review classification: Substantively discussed
V18: August 18 budget-workshop video — 38:16–38:26: records-maintenance contract identified as part of increase; caption-supported, not audio-verified.
Original screening group: No
TAX COMMISSIONER — $529,047
FY2026 summary: $419,950 · FY2027 proposal: $529,047 · Change: $109,097
Review classification: Substantively discussed
M8: August combined minutes, six pages — p. 3: $19,000 City tax-collection agreement approved. V18 38:35–38:44 also refers to payroll; does not explain every dollar of increase.
Original screening group: No
PROBATE COURT — $366,745
FY2026 summary: $352,224 · FY2027 proposal: $366,745 · Change: $14,521
Review classification: Reconciliation issue
V18: August 18 budget-workshop video — 35:46–36:05: office equipment, documents and current payroll; caption-supported. FY2026 worksheet differs from summary; see calculation schedule. Discussion evidence remains as stated.
Original screening group: No
CLERK OF COURTS (Superior & State) — $655,980
FY2026 summary: $745,380 · FY2027 proposal: $655,980 · Change: $-89,400
Review classification: Reconciliation issue
V18: August 18 budget-workshop video — 36:59–37:07: decrease identified; caption-supported, department wording imperfect. FY2026 worksheet differs from summary; see calculation schedule. Discussion evidence remains as stated.
Original screening group: No
JUDICIAL ADMINISTRATION — $188,920
FY2026 summary: $188,920 · FY2027 proposal: $188,920 · Change: $0
Review classification: Briefly mentioned/carried forward
V18: August 18 budget-workshop video — 37:18: same; M8 p. 5 also records judicial operations unchanged.
Original screening group: Yes
MAGISTRATE COURT — $555,886
FY2026 summary: $555,886 · FY2027 proposal: $555,886 · Change: $0
Review classification: Briefly mentioned/carried forward
V18: August 18 budget-workshop video — 36:17–36:20: no change; caption-supported.
Original screening group: Yes
SHERIFF — $4,207,026
FY2026 summary: $3,810,888 · FY2027 proposal: $4,207,026 · Change: $396,138
Review classification: Substantively discussed
M8: August combined minutes, six pages — pp. 1–2, 5: requested 10% pay increase, equity discussion, later 3%. V18 34:13–35:13 and 47:53–48:33 discuss annualizing payroll. Not all increase is a 3% raise.
Original screening group: No
CORONER — $71,150
FY2026 summary: $62,500 · FY2027 proposal: $71,150 · Change: $8,650
Review classification: Substantively discussed
M8: August combined minutes, six pages — p. 5: workload, equipment and per-death payment request. V18 approximately 6:41–32:16.
Original screening group: No
E-911 — $984,882
FY2026 summary: $963,196 · FY2027 proposal: $984,882 · Change: $21,686
Review classification: Substantively discussed
M8: August combined minutes, six pages — pp. 1–2: salary request discussion with sheriff/jail; V18 39:41–39:47 payroll adjustment.
Original screening group: No
EMA — $321,093
FY2026 summary: $345,553 · FY2027 proposal: $321,093 · Change: $-24,460
Review classification: Reconciliation issue
V18: August 18 budget-workshop video — 39:57–40:23: rescue expenses separated and Southern Company contribution; caption-supported. M8 p. 5 records decrease. FY2026 worksheet differs from summary; see calculation schedule. Discussion evidence remains as stated.
Original screening group: No
REGISTRAR — $414,750
FY2026 summary: $415,052 · FY2027 proposal: $414,750 · Change: $-302
Review classification: Open
B1: Official FY2027 proposed General Fund summary — Decrease is documented; substantive explanation not yet established from completed review.
Original screening group: No
AGRICULTURAL EXT. & 4-H — $314,500
FY2026 summary: $260,500 · FY2027 proposal: $314,500 · Change: $54,000
Review classification: Substantively discussed
M8: August combined minutes, six pages — p. 5: replacement truck. V18 45:58–46:27 discusses truck. Part 2 PDF p. 18 confirms $50,000 equipment, note truck, already included in $314,500; prior-year equipment $5,000.
Original screening group: No
PUBLIC BUILDINGS — $653,386
FY2026 summary: $653,386 · FY2027 proposal: $653,386 · Change: $0
Review classification: Briefly mentioned/carried forward
M8: August combined minutes, six pages — p. 5: unchanged. V18 38:03–38:08 likely corresponding carry-forward; not a demonstrated review of all building needs.
Original screening group: Yes
PUBLIC WORKS-ROAD DEPT. — $6,315,175
FY2026 summary: $6,034,425 · FY2027 proposal: $6,315,175 · Change: $280,750
Review classification: Substantively discussed
M8: August combined minutes, six pages — p. 1: equipment needs and TIA funding discussed; V18 40:27–40:52 revisits funding. Separate project/fund bridge remains open.
Original screening group: No
SANITATION/LANDFILL — $70,000
FY2026 summary: $70,000 · FY2027 proposal: $70,000 · Change: $0
Review classification: Reconciliation issue
B1: Official FY2027 proposed General Fund summary — General Fund $70,000 is unchanged; full packet separately lists Landfill $658,550. V18 41:04 briefly says sanitation unchanged. Do not combine as one appropriation without fund/transfer reconciliation.
Original screening group: Yes
JAIL- DETENTION CENTER — $3,046,783
FY2026 summary: $2,686,890 · FY2027 proposal: $3,046,783 · Change: $359,893
Review classification: Substantively discussed
M8: August combined minutes, six pages — pp. 1–2, 5: pay request/equity and later 3%; V18 34:13–34:40 describes annualizing current payroll.
Original screening group: No
FORESTRY — $77,610
FY2026 summary: $75,610 · FY2027 proposal: $77,610 · Change: $2,000
Review classification: Briefly mentioned/carried forward
V18: August 18 budget-workshop video — 46:40–46:50: supplement identified; limited explanation in captions.
Original screening group: No
DISTRICT ATTORNEY — $176,392
FY2026 summary: $151,292 · FY2027 proposal: $176,392 · Change: $25,100
Review classification: Substantively discussed
V18: August 18 budget-workshop video — 36:30–36:56: allocation adjustment; V9 26:04–28:25 discusses tri-county staffing agreement. Caption-supported; executed agreement and allocation basis needed.
Original screening group: No
PUBLIC DEFENDER — $188,000
FY2026 summary: $181,789 · FY2027 proposal: $188,000 · Change: $6,211
Review classification: Reconciliation issue
M8: August combined minutes, six pages — p. 3 gives $64,764.13 annual increase; VR4 3:53–6:09 captions distinguish circuit-wide increase from County share and indicate $187,942.32 total. Summary $188,000 versus $181,789 is +$6,211. Contract/audio needed to close discrepancy.
Original screening group: No
JUVENILE COURT — $145,950
FY2026 summary: $145,950 · FY2027 proposal: $145,950 · Change: $0
Review classification: Briefly mentioned/carried forward
V18: August 18 budget-workshop video — 35:33–35:39: no change; caption-supported.
Original screening group: Yes
RECREATION — $1,763,500
FY2026 summary: $1,324,000 · FY2027 proposal: $1,763,500 · Change: $439,500
Review classification: Substantively discussed
M8: August combined minutes, six pages — p. 1: lighting/fencing project, estimated cost, useful life and electricity savings discussed; V18 42:43–42:54 identifies $400,000 and possible concession funds.
Original screening group: No
AMBULANCE/RESCUE — $311,500
FY2026 summary: $50,000 · FY2027 proposal: $311,500 · Change: $261,500
Review classification: Substantively discussed
M8: August combined minutes, six pages — p. 2: County/hospital vehicle responsibilities and service-management comparison. V18 32:38–33:09 describes rescue separation. Cross-department transfer bridge needed.
Original screening group: No
RURAL FIRE DEPTS. — $1,014,000
FY2026 summary: $657,200 · FY2027 proposal: $1,014,000 · Change: $356,800
Review classification: Substantively discussed
M8: August combined minutes, six pages — pp. 1–2: quarterly support, repairs, trucks, grants and protective equipment; V18 33:30–33:50 and 49:25–50:51 discuss changes/funding options.
Original screening group: No
HERITAGE CENTER — $13,800
FY2026 summary: $20,600 · FY2027 proposal: $13,800 · Change: $-6,800
Review classification: Reconciliation issue
M8: August combined minutes, six pages — p. 5 wording refers both to no changes and capital-related increase, while B1 decreases $6,800. V18 37:25–37:59 captions describe decrease plus storm repairs. July 21 minutes p. 1 also document repair request.
Original screening group: No
PUBLIC LIBRARY — $82,495
FY2026 summary: $82,495 · FY2027 proposal: $82,495 · Change: $0
Review classification: Briefly mentioned/carried forward
V18: August 18 budget-workshop video — 45:53: stayed the same; caption-supported.
Original screening group: Yes
ACTION PACT — $50,800
FY2026 summary: $50,800 · FY2027 proposal: $50,800 · Change: $0
Review classification: Briefly mentioned/carried forward
V18: August 18 budget-workshop video — 42:38: no change; machine-caption name imperfect.
Original screening group: Yes
DFCS OPERATIONS — $40,500
FY2026 summary: $25,500 · FY2027 proposal: $40,500 · Change: $15,000
Review classification: Briefly mentioned/carried forward
V18: August 18 budget-workshop video — 42:08–42:18: state cuts/appropriation referenced; garbled wording does not establish full rationale.
Original screening group: No
HEALTH DEPT. — $118,100
FY2026 summary: $118,100 · FY2027 proposal: $118,100 · Change: $0
Review classification: Briefly mentioned/carried forward
V18: August 18 budget-workshop video — 41:44–41:47: same; caption-supported.
Original screening group: Yes
SERVICE DELIVERY — $147,000
FY2026 summary: $147,000 · FY2027 proposal: $147,000 · Change: $0
Review classification: Briefly mentioned/carried forward
V18: August 18 budget-workshop video — 46:59: same $147,000; caption-supported.
Original screening group: Yes
UNALLOCATED EXPENSE — $410,000
FY2026 summary: $410,000 · FY2027 proposal: $410,000 · Change: $0
Review classification: Reconciliation issue
V18: August 18 budget-workshop video — 47:07–47:17: CDBG and landfill transfer referenced; part 2 PDF p. 21 confirms $110,000 CDBG match + $300,000 landfill transfer = $410,000. Consolidated elimination remains necessary.
Original screening group: No
COUNTY SHOP — $348,950
FY2026 summary: $507,950 · FY2027 proposal: $348,950 · Change: $-159,000
Review classification: Reconciliation issue
M8: August combined minutes, six pages — p. 5: seven vacancies identified in explanation of reduction. V18 41:18–41:38 caption wording less clear. FY2026 worksheet differs from summary; see calculation schedule. Discussion evidence remains as stated.
Original screening group: No
COUNTY SERVICES/HOG/DEV AUTH — $750,000
FY2026 summary: $750,000 · FY2027 proposal: $750,000 · Change: $0
Review classification: Reconciliation issue
B1: Official FY2027 proposed General Fund summary — Summary label includes HOG/Dev Auth, but full packet p. 26 identifies $250,000 indigent fees + $500,000 emergency-room doctor fees. V18 41:52–42:01 only briefly references agreement.
Original screening group: No
ECONOMIC DEVELOPMENT — $167,000
FY2026 summary: $167,000 · FY2027 proposal: $167,000 · Change: $0
Review classification: Briefly mentioned/carried forward
V18: August 18 budget-workshop video — 42:29: no change. Full packet p. 28 confirms $140,000 Development Authority is within $167,000, not additional.
Original screening group: Yes
LAKES & PARKS — $63,300
FY2026 summary: $48,300 · FY2027 proposal: $63,300 · Change: $15,000
Review classification: Substantively discussed
M8: August combined minutes, six pages — p. 5: algae treatment; V18 43:09–45:48 discusses frequency, effectiveness and options.
Original screening group: No
PROBATION — $166,250
FY2026 summary: $166,250 · FY2027 proposal: $166,250 · Change: $0
Review classification: Briefly mentioned/carried forward
V18: August 18 budget-workshop video — 33:56–34:00 names probation; caption says “change there” without clear negation. No-change conclusion comes from B1, not that fragment.
Original screening group: Yes