# Budget Hearings Day 1 Part 3 (Human Services and Audit & Control Committees) 10/05/26


**Body:** Chautauqua County Government
**Date:** October 04, 2026
**Jurisdiction:** SLED

Chautauqua County’s Human Services and Audit & Control Committees held a Day 1 budget hearing on October 5, 2026. Officials reviewed proposed use of fund balance for one-time items and rising costs, including pension expenses up $1.9 million, a safety-net local-share increase of just over $1 million, health department costs up about $400,000, and roughly $1.85 million in other general increases. Declining revenues from the District Attorney’s office and jail inmate activity were each discussed at about $400,000. Salt and fuel cost increases were also noted; salt is purchased through a state contract, but no new purchase or contract approval was presented.

The discussion focused on whether to use fund balance, raise the tax levy, or reduce spending. The projection showed a $9.7 million budget gap for 2028 even assuming a tax increase up to the levy limit, and officials estimated about $20 million in unobligated fund balance—5.9% of appropriations—would remain at the end of 2027 under the proposed budget. Members discussed potential reductions to highway work and other services, and cautioned that continued fund-balance use could affect future credit ratings as the county issues bonds for previously approved projects. No votes or procurement actions were identified.

**Source:** Chautauqua County Government