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Liberty County finance director reports August 2025 results: general fund on track, special funds mixed
Summary
County staff reported August results showing about 7% of budgeted general fund revenues collected and 15% of expenditures spent; the county maintains 4.2 months of operating expenditures in unreserved fund balance. Solid waste and sales-tax funds were also discussed.
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.
