Get Full Government Meeting Transcripts, Videos, & Alerts Forever!
Get email alerts on the County Finance 2024 topic
No spam. Unsubscribe anytime.
Clallam County closes 2024 with smaller-than-budgeted reserve decline; grants and reimbursements drove most of the variance
Summary
County finance staff reported a $912,000 operating deficit for 2024 (better than the budgeted $2.7 million deficit), ending reserves just under $12 million and year-over-year revenue growth of 4.4 percent; staff said about $3.4 million in expected reimbursements were delayed into 2025 and timber and other one-time receipts were uneven.
Clallam County finance staff presented a 2024 wrap-up showing the county ended the year with an operating deficit of about $912,000 — an improvement compared with the budgeted $2.7 million shortfall — and ending reserves of just under $12 million.
Staff told commissioners the principal driver of the variance between budget and actuals was timing of grant reimbursements. The county missed forecasted revenue roughly $3.4 million for 2024, primarily because various grant reimbursements (including Medicaid reentry program reimbursement and other state and federal grants) were delayed into early 2025. Finance staff said these shortfalls were largely timing-related rather than cancellations.
Key figures and context: revenues from operations were about 2.3 percent below the 2024 budget but up 4.4 percent year over year; general-fund expenditures were about 5.6 percent below the 2024 budget; payroll and benefits underspend came in nearly on forecast (underspend of about $2.37 million versus a planned $2.358 million); timber-related receipts were lower than the original budget ($631,000 actual versus a $944,000 original estimate), and several grant-funded projects (including mental-health-related WASPEC funds and EDA-funded projects) posted timing variances; the county received $225,000 back from a stormwater/fish-project fund at year-end leaving additional carry-forward activity still to be collected.
Why it matters: Staff emphasized that Clallam County operates on a cash (reimbursable) basis for many grants, so reimbursement timing materially affects end-of-year figures. Finance said most of the 2024 shortfall was the result of reimbursements delayed by granting agencies rather than a collapse in program funding.
Next steps: Finance staff will continue to track and report reimbursements and update the 2025 forecast accordingly; commissioners asked staff to prepare an updated forecast including carryover and to provide a more detailed accounting of large projects such as the Town Road project so the board can review decisions and bid/contract chronology.
Ending: Commissioners and staff agreed to revisit year-to-date results for January–February and to bring a detailed project-level accounting for multi-year capital efforts to the board for review.
