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County finance staff report clerk funds under revenue targets but expenses below budget
Summary
Cowlitz County finance staff reviewed two clerk funds supported by the general fund, reporting some revenue lines under budget while expenses remain below projections; officials said fourth‑quarter billings and accruals could change final numbers.
Cowlitz County finance staff presented a budget review Monday for two Clerk’s Office funds that are supported by the county general fund.
"We have 2 different funds to go over today for the clerk's department. Both of them are supported by the general fund, so revenues will not equal expenses," Susie Moon, finance manager, told the Board of County Commissioners. Moon said one fund (department 122100) is slightly under budget on intergovernmental revenue but staff expect fourth‑quarter billings to be accrued back to 2024 and to reach budgeted levels.
Moon said goods and services, fines and penalties and miscellaneous revenue have exceeded planned budget levels in the fund, and that some mental‑health billings remain to be processed. "We're gonna be researching this item a little more to make sure that we're not missing anything and that... to see if they're lower due to any vacancies," Moon said, noting uncertainty about some lines.
On expenses she reported the clerk funds are under budget across personnel and services lines, though one more payroll posting could change the personnel total. "We're not anticipating hitting budget on the personnel or the services line item. It is possible we could hit budget on supplies and capital," Moon said.
Staff clarified that goods and services revenue typically includes non‑state contracts and transactional fees such as filing and copy fees paid at the counter, while miscellaneous receipts include investment income. County Clerk staff (identified in the meeting as Stacy) said the office has been conservative in revenue forecasting because courts sometimes waive filing fees and legal financial obligations for indigent filers, which reduces predictable fee revenue.
For the Clerk/Courthouse Facilitator fund, staff reported revenues exceeding budget on licenses/permits and goods and services while expenditures remain under budget at present. Moon and Finance Director Cathy Funk Baxter said accruals and the remaining payroll will be posted during the closing period and will determine final position.
Commissioners asked routine operational questions; county clerk staff said they have scheduled future briefings with individual commissioners to go over operations. Staff did not present any formal motions or vote tallies in the transcript excerpt; follow‑up audit and accrual work was described as pending.
