County staff presented the August 2025 financial report to the Liberty County Board of Commissioners on Thursday, saying the county's general fund revenue and expenditure levels were within expected early-year patterns.

The presenter said the general fund had collected about 7% of budgeted revenues and spent about 15% of budgeted expenditures through August, leaving an unreserved fund balance equivalent to 4.2 months of operating expenditures (up from 3.5 months the prior August). Staff noted some departments show timing-related variances early in the fiscal year because of contract renewals and training that occurs at the start of the year; departments cited included IT, the Sheriff’s Office, EMS, Elections, and the Property Assessor's Office.

Solid waste had a small net income in August, with collections representing roughly 13% of solid-waste fund revenues and 9.5% of expenditures, staff said. The presenter flagged that special revenue funds showed limited variance, with the 911 fund showing early-year timing differences owing to upfront contract payments.

Staff also reviewed sales-tax receipts. For one local sales-tax fund labeled "T SPOS," the county received $1,093,000 for the month of August and reported cumulative collections and expenditures for approved projects. For the separate sales-tax category "7," the county reported $1,169,000 for August. The finance presenter concluded the August report and offered to return with a follow-up showing the amount collected from cellular-phone surcharges for 911 funding at a future meeting.

Commissioners asked staff to provide additional breakdowns at the next report, including the amount collected from cell-phone surcharges for 911. Staff agreed to track and provide that information.

The board received the report; commissioners did not take a separate binding vote on the financial report during the meeting.