Geary County finance director outlines August finances and schedules revenue-neutral and budget hearings

Tammy Robinson, Geary County finance director, presented August financial reports to the Geary County Commission and outlined the schedule and procedures for upcoming revenue-neutral and budget hearings, saying the county has roughly $42 million in cash on hand and that the commission will hold separate revenue-neutral hearings for the county and the fire district before their respective budget hearings.

Robinson told commissioners that the county is about two-thirds of the way through the fiscal year. “We’re 66.67% into the year,” she said, and she noted that several departments show cyclical or timing-driven spending above that mark, including library and economic development. Robinson said those variances are tied to the timing of appropriations and typical distribution schedules.

The finance director summarized specific cash- and project-related figures discussed in the meeting: approximately $42,000,004.56 reported in the treasurer—s duplicate and financial reports; a general-fund unallocated balance of about $516,002.93 after an approved but not-yet-spent courthouse project; an ending unencumbered CIP cash balance she described as about $4.5 million; and reserves of roughly $2.5 million that could be used for additional projects. Robinson also reported year-to-date sales-tax receipts to the general fund at roughly 90.53% of budget and the hospital-dedicated sales tax at about 71.78% of budget, and said sales-tax receipts increased year-over-year by about $130,007.20 for the general fund and about $62,005.40 for the hospital-dedicated tax.

Robinson walked commissioners through the public hearing sequence the county will follow. She said the meeting will open with a revenue-neutral (RNR) hearing for the general fund, followed by the general fund budget hearing; then the county will hold an RNR hearing and a budget hearing for the fire district, and afterward hearings for the library, water and sewer funds if needed. Robinson said members of the public who wish to speak during the RNR hearings will be allotted three minutes, and the county will record individual roll-call votes on whether to exceed the revenue-neutral rate. If the commission votes to exceed the revenue-neutral rate, Robinson said, the body will adopt and sign a resolution to be filed with the state. She described a change from prior practice: the resolution will no longer include the dollar amount the county intends to exceed, only the revenue-neutral mill rate itself, because valuation can change after November.

On departmental budgets, Robinson said several budget lines exceed the 66.67% year-to-date benchmark because of timing (for example, transfers and bond payments that occur at specific months). She recommended that commissioners raise specific questions to staff about line-item timing, and she offered to provide a development worksheet and handouts for the public to explain the mill-rate and tax calculations.

Robinson also reviewed the capital projects list and said projects marked complete appear in the packet with final numbers; she highlighted a courthouse limestone cleaning and tuckpointing project where the full project cost was shown with the expectation of a $100,000 reimbursement from a state historical grant.

No formal motions or votes on budget items were recorded in the transcript segment provided. A commissioner later requested a five-minute executive session on an unrelated item; no subject matter or outcome for that request was specified in the transcript.

Robinson and commissioners emphasized public understanding of the process and the limited revenue options available to the county, noting that sales tax is one of the few broadly available revenue sources and that some revenue streams are shared with cities (Commissioner comment referencing Junction City—s share of the county's 1% sales tax). Robinson said county departments are actively pursuing grant funding where possible but that some federal and state funding sources have diminished, shifting costs onto local taxpayers.

The commission was scheduled to reconvene for the formal revenue-neutral and budget hearings at the times posted in the county calendar and to take roll-call votes on any action to exceed the revenue-neutral rate.