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Committee advances proposal to capture 27th pay period in 2025 budget; judge urges saving for future rollover

October 15, 2025 | Faulkner County, Arkansas


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Committee advances proposal to capture 27th pay period in 2025 budget; judge urges saving for future rollover
The Faulkner County Budget and Finance Committee advanced proposed ordinance 25-30 to the full court after an extended discussion about how to handle the occasional 27th biweekly payroll that falls within some calendar years.

Judge Dodson explained the payroll cadence and options available to the county, saying the county pays employees every two weeks and that in certain years a 27th pay period falls inside the calendar year. He described three options: not pay the extra period (which would reduce employee checks), divide salary over 27 pay periods (reducing individual checks), or pay the 27th period in the year it falls and plan for it in future budgets. “What I would recommend … is for you guys to set aside 1 eleventh of the salary each year and a set aside, to accumulate over those 10 or 11 years,” Judge Dodson said.

The judge and staff reviewed estimates for the cost of the 27th pay period in the current year. The worksheet discussed in the meeting lists an estimated cost in the neighborhood of $848,576 for a single payroll cycle; staff cautioned the figure is an estimate based on current filled positions and may change before year-end. Committee members discussed alternatives, including moving to a twice-monthly payroll (24 checks per year) or adjusting the administratively chosen work weeks; staff and others noted legal complications for law enforcement overtime under federal Fair Labor Standards Act rules and that a structural change would be operationally difficult.

Several committee members supported the judge’s recommendation to accumulate funds annually to cover future 27th pay periods rather than altering paychecks. The committee voted to advance proposed ordinance 25-30 to the full court by voice vote; the transcript records the voice vote but no roll-call tally.

Staff said final budget lines and the amount to be set aside can be worked into the 2026 budget process and that the exact figure for the 27th pay period will be updated as payroll changes between now and year-end.

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Scribe from Workplace AI
Scribe from Workplace AI