Bourbon County staff brief commissioners on revenues, fund structure and budget risks

Speaker 1, a county staff member, led a financial briefing at a Bourbon County Commission work session, telling commissioners the county’s overall revenues have edged up for 2025 but that several individual funds and debt obligations require close monitoring. "Revenues. Are they up? Are they down? If they're down, you're gonna do less roads," Speaker 1 said.

The presentation opened with year-over-year comparisons. Speaker 1 said the county was down about $300,000 in the prior year but is "up $185,000 over the prior year" in the 2025 column. The staff member walked the commission through sales-tax-supported funds (hard-surface roads and road and bridge), jail-related sales tax and a new hospital sales tax fund. "Sales tax is actually looking really good in the second month," Speaker 1 said.

Why it matters: the briefing underscored how volatile individual revenue sources—landfill receipts, jail housing revenue, chemical and culvert sales and EMS collections—affect department budgets and may force midyear amendments. Speaker 1 noted the landfill saw a sharp jump in 2023 when a large business began using the county facility, and cautioned that increased landfill income often carries offsetting transfer costs (Allen County transfer costs were cited).

Key revenue and risk details explained in the session:

- EMS revenue: Speaker 1 warned the county should watch EMS collections closely. "If we start having a dip below 800,000, we're in trouble," the staff member said, noting a prior year when EMS receipts fell to about $700,000 and prompted…