County finance staff presented the third-quarter fiscal status report through June 30, saying revenues are up 8.9% to $101,760,000 and expenses are up 1.6% to $163,760,000 compared with the prior year.

Presenter Jeff (identified in the transcript by first name) said the county expects revenues to exceed expenditures by the September fiscal close, noting the report was slightly later than usual due to scheduling. The variance report highlighted timing effects and category shifts: tax collections were up 30.9 percent year over year in timing, intergovernmental revenues were up 34.4 percent (attributed to state revenue-sharing timing), and interest earnings declined 37.2 percent because of a year-end mark-to-market GAAP adjustment. Other revenue increased 11.2 percent, and supplies were down 7.2 percent, largely due to a smaller uniform budget in the sheriff’s office after a larger uniform purchase the prior year.

Capital spending rose substantially in the quarter (the presenter said capital increased from "2.29 to 4.37," representing about a 90.4 percent increase), which finance attributed to planned timing of vehicle and equipment purchases. Transfers out decreased 21.8 percent, which finance said was due to postponing a CIP transfer until the final quarter. Department-level variances were described as generally explainable (IT up about 24.8 percent due to early contract renewals; clerk/register of deeds up due to the federal election the prior fall).

Jeff said nothing out of the ordinary was found in the third-quarter results and that the variances largely reflect timing and planned expenditures; he apologized for the delayed presentation. The transcript records the presentation but does not show additional board action on the report in the provided excerpt.