County finance director reports healthy revenues; seeks $192,000 in FY25 midyear budget amendments

Oconee County’s finance staff told commissioners on Jan. 28 that FY25 revenues are tracking ahead of expectations in several categories and proposed a midyear budget amendment package that would increase General Fund appropriations by $192,000 and shift other funds and transfers for specific needs.

“Presenting the financial update for, second quarter fiscal year 20 25,” Melissa said, reviewing October–December results and noting key figures: General Fund revenues were 73% collected ($29,800,000 year to date); property-tax collections were at 95% of budget; charges for services were at 66%; and intergovernmental revenues were 94% collected due to state grant draws. Melissa said investment income exceeded budget at 147% and that insurance-premium tax receipts were about $100,000 below budget but $200,000 above the prior year.

On expenditures, staff reported General Fund spending of about $19.6 million (46.1% of the annual budget) and noted department-level variances driven by annual and front-loaded costs (finance, elections, legal fees) and timing of payments (debt service, E-911 transfers). Capital project statuses mostly remained unchanged since the prior quarter; the parks department and road department completed large-equipment purchases reported in the packet.

Water Resources and other funds

Melissa said the Water Resources Fund was 72% collected year to date, including $1.1 million in draws on a GIFA loan that are not in the original budget (which, she said, would reduce the adjusted collection percentage to about 66%). She reported capacity and connection fees of about $560,000 set aside in reserves and described Calls Creek Phase 2 and the Halls Creek portion of the capital budget as the largest ongoing capital items.

Midyear budget amendment package

Melissa presented requested midyear amendments grouped by category. For the General Fund she listed $192,000 in increases that the county would cover by higher-than-expected local-option sales tax receipts. Specific General Fund requests she named included:

- $45,000 for unbudgeted legal fees related to elections. - $32,000 for Public Safety first-responder coverage. - $18,000 for tax-commissioner kiosk fees (transaction fees at an offsite kiosk). - $30,550 to cover anticipated special-election costs in June. - $14,850 to replenish Animal Services after an HVAC replacement used reserve funds. - $30,000 to buy two road spreaders and $21,600 to rebuild equipment in fleet maintenance.

Melissa also described revenue-neutral items and transfers: an $8,500 employee-safety grant for Parks and Recreation; insurance-damage funds of $19,560; a $75,000 transfer to move election-worker pay from personnel to contract labor; and other transfers to support public-works materials testing and Civic Center operational needs. She said a request to use SPLOST interest to complete the Kalls Creek project would close one SPLOST referendum fund.

Commissioner questions

Commissioners asked about prior debt payments for a road project and about kiosk ownership and recurring kiosk transaction fees at a Kroger location. Melissa said the last annual payment on the referenced debt was made in July 2024 and that the annual payment runs about $500,000; she said the county does not believe it owns the kiosk and that transaction fees apply when monthly usage thresholds are not met. Commissioners also asked whether the kiosk decision is discretionary; Melissa said it would depend on contract cancellation terms.

No board vote on the midyear amendments was recorded in the Jan. 28 transcript; Melissa asked whether the board had questions and the item appeared ready to move forward for formal action in a subsequent meeting.

The finance presentation and proposed amendments will return for formal approval in a future meeting unless commissioners request changes or additional information.