Cowlitz County approves Q1 2025 budget amendments and creates PFD conference-center construction fund

Cowlitz County commissioners approved first-quarter 2025 budget amendments and established a Cowlitz County Public Facilities District Conference Center Construction fund after a public hearing with no speakers.

The amendments, presented by Kathy Funk Baxter, finance director, increased the county general fund ending balance by $471,812. Baxter said the bulk of that increase is a timing-related reimbursement from the county's risk-management fund tied to a change in the risk pool's billing schedule. The new fund will capture revenues and expenditures related to conference-center construction, infrastructure and future facility improvements for the Cowlitz Public Facilities District (PFD).

The amendments also account for contracts finalized since the 2025 budget was adopted, including additional contract revenues and related expenses in the sheriff's department. Commissioners opened a public hearing on the amendments, received no public comment, and then voted to approve the package.

Why this matters: establishing a dedicated PFD construction fund segregates project receipts and payments related to the expo/fairgrounds/conference-center complex and clarifies the county's bookkeeping for future construction activity. The $471,812 movement between funds is largely a technical timing correction tied to the county's risk-pool billing calendar.

Details: Baxter said the county had previously paid a 12-month assessment out of sequence when the risk pool changed to a calendar-year assessment; the reimbursement restores the general fund balance. She also described the new PFD fund as the vehicle for future capital work tied to the Expo Center, fairgrounds and related facilities. Commissioners said they expect to review budget amendments again next quarter, approximately in May.

The motion to approve the amended budget passed without recorded opposition.