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Liberty County finance director reports January 2025 revenues rising; cautions on elections and solid-waste shortfall
Summary
The county reported January collections at 33% of budgeted revenues and expenditures at about 56% of budget, with sales-tax receipts posting record highs for January. Officials flagged a short-term solid-waste fund loss that should be corrected in the FY25 budget and noted unbudgeted election costs could total $50,000–$200,000 depending on scope.
The Liberty County finance director presented the county’s January 2025 financial statements and told commissioners that county revenues stood at roughly 33% of the year’s budget while expenditures were at about 56%, near the expected 58% pace for this point in the fiscal year. The unreserved fund balance stood at approximately 1.4 months of operating expenditures, up from less than one month at the same time last year. The presenter said revenues typically increase in February when property-tax collections arrive.
Departmental spending patterns are uneven: certain departments—information technology, general administration, superior court and professional standards—showed higher early spending because of upfront contracts, and some overtime costs related to hurricane response remain pending reimbursement from FEMA. The finance director said documentation has been submitted and state reimbursement remains outstanding.
The director reported a net year-to-date loss in the solid-waste fund of about $760,000, with 40% of revenues collected and 56% of expenditures spent. The county recently completed a Culbertson solid-waste study and expects adjusted assessments to appear in the FY25 budget; staff said the assessment changes should significantly improve that fund’s outlook once implemented.
Sales tax collections were a bright spot: county staff reported January sales-tax revenue of $1,358,000 — the highest January collection on record under the current sales tax — and T-SPLOST receipts of $1,280,000, bringing cumulative T-SPLOST collections to about $50 million. The finance director reminded the public that SPLOST project tables and T‑SPLOST reporting are available on the county’s website.
Commissioners asked about the cost of running precincts for a statewide Public Service Commission election; the director estimated a broad range of $50,000 to $200,000 depending on early voting days, staffing and law‑enforcement needs, and noted that the county cannot reliably budget for an unscheduled election. The director also confirmed that some election expenses are eligible for reimbursement.
The board discussed using sales-tax (SPLOST/T‑SPLOST) proceeds for capital projects including roads, and the finance director underscored the high per‑mile costs of paving ($2 million per mile for new dirt-road construction; resurfacing costs roughly half that figure) and the value of dedicated sales-tax funding to avoid tapping general funds or property-tax revenues.
