Polk County Treasurer Larry Homan told the quorum court on Jan. 1 that county revenue increased in 2024 compared with 2023 and that the county has funds available for capital projects and pending bills.

Homan presented the December 2024 treasurer’s report, saying gross sales and use tax for the general fund for December was $528,138.55 — $34,855.98 (7.07%) more than December 2023 — and that year-to-date revenues exceeded projected levels (116.08% for one metric discussed). He reported ambulance service fees of $3,854,574.29 for 2024 compared with $3,234,207.53 in 2023, an increase the treasurer described as “approximately $600,000.” Homan told the court that county retail sales within Polk County increased by about $45,000,000 in 2024 and that total deposits across county accounts for 2024 were roughly $138,283,921.91 versus $135,007,860 in 2023. He also said interest income credited to county funds was about $1,837,875 for 2024.

Homan noted available fund balances and told the court: "But in total we have a little over $8,671,000 of funds still left to appropriate." He explained some balances reflect funds earmarked for capital projects — including the new road department and the new EMS building — and that some ARPA-designated projects had reporting deadlines at the end of 2024. When asked, he said the county still had about $1,000,000 remaining in ARPA-designated funds (as of the meeting), but he cautioned that December bills and planned appropriations could reduce that balance.

Following the treasurer’s report, the court approved a series of appropriation and transfer ordinances and a reappointment resolution. The actions taken on Jan. 1 included (roll-call outcomes shown as recorded in the meeting):

Votes at a glance

- Ordinance (item 5): Appropriating $500,000 for capital project (sponsor: Justice Tim Wittenberg; second: Justice Jamie Jackson). Outcome: adopted (roll-call recorded: unanimous yes; one justice absent for portions as noted in transcript).

- Ordinance (item 6): Appropriating $500,000 from a county assistance fund (road capital project). Outcome: adopted (roll-call recorded unanimous yes).

- Ordinance (item 7): Appropriating $62,252 from the general fund for the county buildings department to cover eligible expenses on a building-door energy project that will be reimbursed through a grant. Outcome: adopted (unanimous yes).

- Ordinance (item 8): Appropriating $9,550 from the general fund for the Polk County Senior Citizens Department to replace a failed 4-ton rooftop HVAC unit (quote and crane required). Outcome: adopted (unanimous yes).

- Ordinance (item 9): Transferring previously appropriated road fund monies to cover payroll and leave payout for a retiring road foreman (the transcript references the figure "210756" for the transfer). Outcome: adopted (unanimous yes).

- Resolution (item 10): Confirming reappointment of Kyle Brown to the Crow Mountain Fire Protection District Board. Outcome: adopted (unanimous yes).

During announcements, the judge told the court the county jail lost heating in one pod on Dec. 24 when a large HVAC unit failed; the judge said replacement would require a crane and that an appropriation request for that jail HVAC was likely to appear at the February meeting.

The treasurer’s packet included more detailed spreadsheet figures and a separate Polk County Budget Summary Report for 2024; Homan said those documents would remain available for justices to review. He also explained that rebates and refunds are deducted from sales tax before distribution to cities and counties.

The court adjourned at approximately 1:37 p.m.