Cowlitz County clerk financial review: revenues mixed, expenses under budget

Cowlitz County finance staff reported to the Board of County Commissioners that two funds used by the county clerk’s office show mixed revenue performance for the year while expense lines remain under budget.

Susie Moon, finance manager, told commissioners the first fund (department 122100) is “slightly under budget” on intergovernmental revenues but staff expects to accrue several fourth-quarter billings to 2024. Moon said goods and services, fines and penalties and miscellaneous revenue have exceeded planned amounts and that mental‑health billings remain under review and “we're gonna be researching this item a little more” to determine whether vacancies or other factors explain lower activity.

Cathy Funk Baxter, finance director, and Moon said expenses are currently under budget across personnel, services and other expenditure lines; Moon noted “we do have 1 more payroll that needs to be done that will be posted against the personnel line item” and that supplies and capital could yet reach budget once year‑end accruals are posted. Moon described the clerk funds as supported by the general fund, noting “revenues will not equal expenses.”

Staff and commissioners discussed the revenue categories. Baxter said miscellaneous revenue includes investment income, while Stacy (staff member) said goods and services generally cover transactional fees such as filing and copy fees collected over the counter. Moon cautioned that county revenues for filings are hard to predict because courts sometimes waive filing fees or legal financial obligations for indigent defendants.

The finance presentation concluded with staff saying they do not expect the clerk or courthouse facilitator funds to be over budget on expenses once final payroll and accruals are posted.

The presentation was informational; no formal budget votes were recorded in the meeting transcript. Commissioners asked follow-up questions and thanked staff for the update.