Cowlitz County finance staff report midyear shortfall in general fund, large landfill transfer drives solid-waste spending

Susie, finance manager for Cowlitz County, told the Board of Commissioners during a budget review that the county’s general fund has collected $24,800,000 in revenue through May and spent about $29,000,000, leaving “about $4,200,000” behind when compared to revenues. She said the county expects another $300,000 property‑tax settlement to be posted for the general fund and a separate $300,000 for the road fund.

The nut graf: the county is following normal seasonal cash patterns but projects a year‑end deficit already reflected in the adopted budget. Susie told commissioners that property‑tax receipts typically rise again in October, and the county expects roughly $10 million to $11 million more then.

On individual funds, Susie said the county road fund had brought in about $11,200,000 and spent about $6,200,000 through May, leaving the road fund ahead of expenses by roughly $5,000,000. She said motor‑vehicle fuel tax receipts have fallen versus last year, and the county’s budgeted $2,000,000 for 2025 may be closer to an expected $1,900,000 based on state forecasts.

Solid‑waste finances showed the largest variance. "Solid waste, they have about $8,100,000 in revenues and about $20,000,000 in expenses," Susie said, adding that the expense total includes an $11,500,000 transfer to set aside reserves for landfill post‑closure liabilities. She explained that the transfer is why solid‑waste expenses “outpaced revenue by about $12,500,000.” Susie also noted timing differences: the county has included a second‑quarter billing this year that occurred later in 2024, which affects year‑to‑year comparisons.

Susie flagged sales tax and recording fees as other revenue items the county is monitoring. She said sales tax is down about 2.5% compared with the same period in 2024 and later referenced a roughly 5% lag for 2025 overall versus 2024. Recording transactions, by contrast, are up about 30% this year, producing higher related recording‑fee revenue.

Commissioners asked for clarification on several points, including whether midyear shortfalls are typical and whether the solid‑waste transfer is for one or both landfills. Susie answered that the annual pattern of receiving large property‑tax receipts in October is normal and confirmed the post‑closure set‑aside covers both landfills.

The county is monitoring receipts and may consider a budget amendment later in the year. Susie said staff will double‑check some figures raised in the meeting, including the precise percentage change in current property‑tax collections and the monthly shortfall on fuel‑tax receipts, and follow up with more detailed figures.

Less critical details: Susie said the general fund’s adopted budget for 2025 was $76,600,000 and that about $29,000,000 had been spent through May. County road capital budgets were amended at the end of 2024 to move delayed projects into 2025, contributing to a noticeable increase in 2025 capital budgets.

Ending: commissioners made no formal motions during the review; staff will continue monthly monitoring and report back if a budget amendment is recommended.