Dona Ana County commissioners approve fourth-quarter FY25 financial report ending June 30, 2025

Dona Ana County commissioners voted to approve a resolution accepting the county's fiscal year 2024-25 fourth-quarter financial report, which closes the year ended June 30, 2025.

The board approved Resolution 2025-88 by roll call; the motion was moved by Commissioner Gamedos and seconded by staff member Brandy. Commissioners Gamedos, Sanchez and Chair Sheldrow Hernandez voted yes and the resolution carried.

The report, presented by Lucio Luttrell of the county budget office, showed total countywide revenues of about $263.73 million against an adjusted revenue budget of roughly $371.6 million for grants and other multiyear items; operating revenues (taxes, service and other operating receipts) came in at about $204.0 million. "We want that number to be at 100% or higher," Luttrell said in reference to operating revenue performance.

Nut graf: The fourth-quarter report is the county's year-end accounting of how prior budgeted revenues and expenditures performed and identifies multiyear grants and capital projects that will carry into the next fiscal year. Commissioners said the presentation and supporting notes made the county's financial position clearer and easier to monitor.

Key figures and fiscal notes from the presentation include: countywide revenues of $263,730,000 and expenditures of $272,800,000, producing an ending cash balance of $173,230,000 after adjustments; general fund operating revenue of $122.4 million against an adjusted budget of $120.0 million; and total county operations actuals of about $190.15 million against a $205.2 million operations budget (93%). Luttrell attributed lower grant and capital spending percentages to multiyear projects and to budgeted grant balances that carry forward.

Departments that exceeded their annual operating budgets were highlighted and explained by Luttrell. Human Resources and the auditor each finished roughly 10% over their adjusted operating budgets, primarily because a 27th pay period posted in the fiscal year and because the auditor had no vacancy-related offset. Risk management overspent by about $143,000 because of timing and cost of general and law enforcement liability insurance. Detention center overages (about $338,000) were tied to the 27th pay period, overtime and a new pay plan negotiated in the fall.

Restricted funds showed larger year-to-year movement: restricted cash declined from about $79 million at the start of the year to $48.7 million at year end, a change Luttrell said was driven in part by a Spaceport GRT distribution made in June.

Luttrell told the board the county will submit the fourth-quarter report and supporting schedules to the Department of Finance and Administration (DFA) as the next step. Commissioners and staff thanked budget office and accounting staff for producing concise notes and for weekend work that allowed the board to review detailed schedules in advance. "Lucio, you and your team have done a fabulous job," Commissioner Sanchez said during the meeting.

Ending: There was no public comment on the item. The approved report will be filed with DFA and incorporated into the county's records for FY25.