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Cowlitz County coroner reports sharp early-year caseload, state reimbursements and grant lift revenues
Summary
Finance director and coroner staff told commissioners the coroner’s office saw above-average autopsy volume through February, with state autopsy reimbursements and a delayed grant accounting for most of the office’s early-year revenue.
Kathy Funk Baxter, Cowlitz County finance director, told the Board of Commissioners on Tuesday that the coroner’s office is being supported out of the county general fund and that revenues are not expected to fully match expenditures this year.
The county has budgeted “a little over $141,000” in intergovernmental revenue for the coroner’s office, Baxter said, and through February the office had recorded roughly $42,000 in state autopsy-cost reimbursements and $62,000 in grant proceeds. The grant was awarded in 2024 but not received until 2025, Baxter said.
Christie (identified in the meeting as coroner staff) told commissioners the office has been unusually busy. Staff logged six autopsies for the county in a single week and three additional autopsies on a recent Saturday. Since Jan. 1, 224 deaths were reported to the office; about 190 were classified as natural deaths, 10 as accidents (three of which were motor vehicle crashes), six as suicides and there were a number of pending cases including a likely fire death, Christie said. Toxicology results showed four fentanyl-only deaths, four methamphetamine-only deaths, four amphetamine-positive deaths and one cocaine-only death among the cases discussed; Christie said most overdose deaths also had THC present.
Baxter explained the timing of revenue receipts: the coroner bills twice a year for autopsy-cost reimbursement and the first billing covered July–December 2024 but was received in February 2025. The office expects a second billing later in the year of approximately the same amount and anticipates meeting the budgeted reimbursement line for the year.
On expenses, Baxter said personnel is the largest line (budgeted at slightly more than $836,000) and that internal service charges—IT, risk management, liability insurance and motor pool—are significant contributors to the services category. The coroner’s professional services budget covers outside forensic examinations when needed.
Asked about pathology capacity, Christie said the county is “very fortunate to have Dr. Nelson” as a local pathologist and that Columbia/regionally contracted Dr. Lexina (spelling as spoken in the meeting) covers when Dr. Nelson is unavailable. Commissioners and staff discussed the national shortage of forensic pathologists; Christie said the Washington Association of Coroners and Medical Examiners and elected officials are working to recruit pathologists to the state.
The coroner’s office is handling some autopsies for neighboring smaller counties and has sent bills to those counties for reimbursement, Christie said. The county’s coroner staff and the finance office said they will continue to monitor reimbursements and autopsy volume as the year progresses.
Commissioners did not take formal action on the coroner report during the session; staff said the financial details will be revisited in the March financials.
