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Midyear county finances: general fund projected to finish 2025 with ~17% reserves; Road & Bridge cash tighter
Summary
Assistant administrator Lucas Mellinger reported that general‑fund revenues and expenses are near plan and projected year‑end reserves are about 17%; Road & Bridge reserves are tighter and projected at about 7% if current patterns hold.
Assistant county administrator Lucas Mellinger presented Miami County’s midyear financial update at the July 16 study session, reviewing general‑fund revenues and expenses, cash position, and the Road & Bridge fund.
General fund Mellinger said most primary revenue lines are on track for midyear, with the usual front‑loading of ad valorem (property) taxes already collected; ad valorem collections are lower than last year in the general fund because the county shifted some mill levy to other funds. He noted sales tax remained below budget earlier in the year but had recently begun to trend upward. On expenses, many departments were under 50% of budget at midyear; law enforcement’s higher percentage reflects up‑front vehicle and equipment purchases. Mellinger projected the general fund would end 2025 with cash reserves in the neighborhood of $4.05–$4.08 million, roughly 17% of budget, and he estimated a total general fund spending rate of about 96–97% for 2025.
Insurance and grants Mellinger called out liability insurance as an outlier that came in higher than anticipated; the county had issued an RFP to explore options. He also noted some timing differences in grant revenue recognition (for example law‑enforcement grants that will be billed and accrued) that make midyear comparisons look uneven.
Road & Bridge fund Road & Bridge revenues showed the same ad valorem front‑loading pattern and staff corrected a spreadsheet placement error in the slide deck during the presentation. Mellinger noted the fund spent a good portion of its cash in 2024 after the county republished a larger paving/maintenance program, and the fund entered 2025 with lower reserves (approximately 7% projected year‑end cash). He warned commissioners to be mindful of the fund’s cash basis and timing — Kansas rules and the January payroll cycle mean the county must ensure sufficient reserves to meet payroll before January tax receipts arrive. Mellinger said he expects Road & Bridge to finish the year with modest reserves but that the fund requires monitoring; he recommended alternating bridge project funding and culvert packages across years to balance workload and cash flow.
Other notes Mellinger said EMS revenues were up versus last year and that household hazardous waste and emergency management costs have timing quirks that make midyear percentages look high. He also noted machine and equipment replacement planning needed attention going forward.
Next steps Mellinger said auditors will present the audited 2024 numbers at next week’s study session. Staff will continue to monitor sales tax, insurance renewals and Road & Bridge cash levels and report back as the budget process continues.
