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Cowlitz County reviews Human Services, substance-abuse, behavioral-health and housing funds for 2024
Summary
Finance staff reported several health and human services-related funds ended 2024 under or near budget; county discussed accrual timing, grant reimbursement dynamics, and planned public hearing for 2025 budget amendments.
Kathy Funk Baxter, Cowlitz County finance director, presented a year-end review of several Health and Human Services funds Monday, saying most funds were either at or under budget for expenses and that some revenue shortfalls reflect the cost-reimbursement nature of many state grants.
Funk Baxter told the board the Human Services fund (Fund 14001) had tax revenue above budget but intergovernmental (grant) revenue below estimates; staff expect additional small grant accruals to be booked, and personnel costs are under budget in part because several positions are partial FTEs charged across grants.
On the substance-abuse fund (Fund 14101) she said intergovernmental revenue — largely cost-reimbursement grants — was slightly under the budgeted estimate but that expenses correspondingly trended lower. The behavioral and mental health sales tax fund (Fund 14102) had only a partial year of tax collections in 2024 because the tax sunseted in March; the fund has carried a multi-million-dollar fund balance used to cover ongoing expenses since revenue has ended.
Funk Baxter said the Low Income Housing fund (Fund 18401) spent significant one-time fund balance in 2024 on two large commitments: one-time allocations of about $720,000 to a Lower Columbia housing developer and roughly $2 million to a Community House on Broadway project. The opioid settlement fund (Fund 19301) received $2.23 million in 2024 from multi-year settlement payments; little has been charged to that fund so far, and staff are considering projects such as a youth recovery/mental health facility as potential uses.
The finance director reminded commissioners that many line items are affected by month-end accruals that are normally finalized in February. She also asked permission to publish a call for 2025 budget amendments and to hold a public hearing on Feb. 25, 2025 at 9:30 a.m.; commissioners authorized placing the public hearing on the agenda for formal approval.
Ending: Staff will finalize year-end accruals in February and return with any adjustments; commissioners directed the usual public-notice process for a Feb. 25 public hearing on 2025 budget amendments.
