County finance staff reports insurance premium, transfers and department budgets on track

County finance staff reported July budget figures to the Cowlitz County Board of Commissioners on the county’s risk management, industrial accident and building-and-planning funds, saying most lines are close to target when remaining payrolls and a planned insurance reimbursement are included. "So personnel, we have a budget of 264,000. And so far, I've spent a 142,000," the finance presenter said, explaining that a second July payroll will move many departments to target.

Why it matters: the county paid a large, up-front insurance premium that is driving year-to-date spending in the risk management fund. Finance staff said roughly $2 million of services spending covers the annual insurance premium that pays multiple policies for 2025, and transfers of $300,000 to the liability claims fund and $550,000 to the general fund reflect earlier internal loans and adjustments. The presenter said transfers to the liability claims fund and to the general fund are complete and no further transfers are expected this year.

Key figures and context: staff said the services line in the risk fund includes a roughly $2 million insurance premium due at the beginning of the year that covers 2025, while supplies and other lines remain under budget. The industrial-accident fund has goods and services budgeted at $796,000 with $613,000 received so far; finance noted one departmental internal billing remains outstanding. For building and planning, licenses and permits revenue is budgeted at $1.3 million and the department has received $826,000 to date. Staff reported the department has 15 full-time equivalent positions and one vacancy, and said payroll timing will determine whether personnel spending tracks to budget.

Jail-related finances: finance staff summarized jail budgets, saying intergovernmental revenue of $321,000 includes federal and state grants and that goods-and-services receipts include room-and-board billings to cities. The presenter said cities had paid through May, with June and July outstanding; he estimated adding two months of receipts could increase revenue by roughly $500,000. The jail has 49 FTE and six openings; after factoring in vacancies and the second half of July payroll, staff said personnel spending would be near target.

Next steps and caveats: staff flagged a likely fourth-quarter budget amendment to account for an additional insurance-recovery revenue amount once the claim hours are confirmed, and said the county will continue to monitor services lines that are close to budget. Several commissioners asked clarifying questions about what the insurance premium covers; the county’s risk manager confirmed it includes volunteer and pollution insurance and that a few smaller policies remain due later in the year.

Ending note: no formal decisions were recorded during the financial briefing; staff said they will return with amendments or follow-up as needed.