Miami County staff outline strategic-plan pillars and 2024 budget picture; commissioners press for stronger revenue focus

Miami County staff used a February study session to walk commissioners through the county’s strategic-plan priorities, fund accounting structure and preliminary 2024 financials, and commissioners discussed a stronger focus on revenue growth.

Lucas (assistant county administrator) reviewed the five pillars agreed in the county strategic plan—community development, county infrastructure, community collaboration, workforce development and health and safety—and said the plan should give staff a “North Star” for budget and policy work.

Lucas then summarized the county’s fund structure and 2024 provisional numbers (not yet audited): the general fund began 2024 with about $5.5 million in starting cash, received roughly $28.1 million in revenue and spent about $27.8 million, leaving an estimated ending cash balance near $5.8 million. Lucas noted that as a share of 2024 spending the ending cash is about 19.96%; using 2025 budgeted expenses it equates to roughly 18.8%, within the staff and commission conversations around a 15%–25% target.

Road and Bridge: Lucas reported the Road and Bridge fund began 2024 with about $2.3 million, received about $7.9 million and spent about $9.8 million, leaving roughly $1.0 million at year-end after using $1.3 million of cash reserves to fund operations and capital work in 2024.

Debt and sales tax: Lucas listed the county’s major debts and repayment timetables: roughly $13 million remaining on the detention center bonds, about $4.2 million on the 800-megahertz radio system (scheduled to retire in 2032), a negligible balance on Bucyrus sewer, and small remaining road bonds. Lucas said the county has been conservative in sales-tax growth assumptions and noted year-over-year sales tax receipts were down about 2.5%–3% from 2023 to 2024.

Commissioner discussion emphasized revenue-side strategies. One commissioner with private-sector experience said county processes historically proceed by departments requesting budgets, which then drive revenue decisions; he argued the county should place more emphasis on commercial development to expand the tax base even if that needs long-term effort. Commissioners discussed the countywide quarter-cent sales tax, its allocation (staff noted roughly 75% to roads and 25% to general fund), and limits on statutory sales-tax rates without voter approval.

Outcome: Lucas asked for and received concurrence to transfer $100,000 each into three reserves (building reserve, health insurance reserve and the 800-megahertz communications fund) as part of year-end adjustments. He said staff would bring finalized audited numbers to the next meeting and work with commissioners on budget hearing timing in late spring.

Clarifying details: Lucas explained the county’s account encoding (fund—department—natural—project) and that Miami County currently maintains about 52 audited funds including special-purpose and reserve funds. He said capital and project coding allows staff to track project-specific expenditures across funds.

Next steps: Staff will finalize 2024 audited numbers, return with department-level reconciliations next week, and schedule budget hearings for late May/early June. Commissioners asked staff to explore revenue-focused policy tools and economic-development strategies as they finalize the comp plan.