By Allison Peck
The Lincoln County Board of Commissioners approved a corrected levy request Monday after the Lincoln County Agricultural Society discovered an error in the figures submitted for its 2026-27 budget.
Amanda Carr and James Bernard with the Agricultural Society appeared before commissioners to request an amendment to the organization’s 2026 levy allocation. Carr said the error occurred while the organization was in the process of changing accountants.
The Agricultural Society’s secretary entered the amounts held in the organization’s general and sinking funds rather than the appropriate budget figures when completing the levy request. The mistake was discovered when the organization reviewed its budget and realized the amount being requested would not be enough to cover basic expenses at the fairgrounds, including payroll and utilities. Pasted text(20261006-173008)
The corrected figures increase the Agricultural Society’s request from approximately $581,000 last year to $592,200 for 2026-27. Carr said the corrected amount reflects the increases previously approved during the levy process. Pasted text(20261006-173008)
The Agricultural Society contacted the state auditor after discovering the mistake and was told the change could still be made as long as the county agreed to the amended request and the corrected figures were reposted for public inspection. Pasted text(20261006-173008)
County Attorney Tyler Matzke told commissioners the Agricultural Society could request the change, but the county board had to agree to it before the additional levy allocation could be made. Pasted text(20261006-173008)
Commissioners unanimously approved Resolution 2026-32, amending the Agricultural Society's 2026 levy allocation. Commissioners also noted that the error was caught before the deadline for making the correction. Pasted text(20261006-173008)
The Agricultural Society has since changed accountants. Board members told commissioners they now understand the process better and plan to take a closer look at the levy figures in future years. Pasted text(20261006-173008)
The meeting also included public comments concerning county land and development, road markings on Hershey-Dickens Road and concerns surrounding the county's handling of recent issues. One speaker asked commissioners for greater transparency regarding closed sessions and county land transactions, including payments involving Olsson Farms and KJ Boots and Western Wear. Pasted text(20261006-173008)
County Highway Superintendent Jason Schultz later told commissioners the payment to Olsson Farms referenced during public comment was for borrow material used by the Roads Department. He said sourcing the material locally was about two-and-a-half times cheaper than purchasing it elsewhere and also reduced trucking costs. Pasted text(20261006-173008)