Washington County officials report steady revenues, $15 million rainy‑day reserve; budget spreadsheet to be released to JPs

Washington County Treasurer Bobby Hill and Comptroller Brian Sherman told the county Finance and Budget Committee on an August evening that the county’s core finances are stable heading into the 2026 budget cycle.

Hill reported that the county began the month with about $93.3 million on deposit and ended with roughly $92.2 million. He said county sales‑tax receipts are running about 4.25% above the same period last year and that overall year‑to‑date growth was just under 6 percent. Property tax receipts for the county general fund totaled $761,000 for the most recent period compared with $704,000 the prior year, Hill said.

The comments came during the committee’s regular review of financial reports. “We began the month with 93,300,000 in the bank and ended with 92.2,” Hill said while summarizing the report. He also noted ARPA‑fund activity, saying the county had spent about $360,000 on COVID mitigation and $420,000 on emergency operations center construction and that $7.9 million remained in the ARPA fund.

Comptroller Sherman walked members through the county’s internal budget spreadsheet and described how the administration will deliver the first draft of next year’s budget to committee members. Sherman said the committee will receive a digital copy “on Friday” and that staff will accept requests for paper copies or thumb drives. He said the county is roughly 58% through the fiscal year on the statement of operations and did not see any items “that really stick out” as needing immediate correction.

Sherman explained the county’s budgeting approach: projected revenues plus carryover less a statutorily required 10% holdback determine available appropriation. He said the county maintains a primary “rainy‑day fund” of about $15 million that aligns with guidance recommending two to three months of operating reserves. Sherman also said there remains roughly $2.5 million in unappropriated reserves to be allocated during the rest of the year.

Sherman and Hill flagged a few items for committee attention: the jail quarter‑cent tax is up 5.23% year over year, and some one‑time revenue entries—such as a $10 million revenue replacement recorded in the prior year tied to jail funding—affect year‑to‑year comparisons. Sherman asked members to forward questions about the spreadsheet to him and said the administration will begin public discussion in the September finance meeting.

Committee members asked clarifying questions about specific line items and the mechanics of appropriation. Sherman emphasized that appropriations authorize departments to spend from the general fund but typically do not physically move cash between departmental accounts. He also outlined the budget controls (personnel vs. supplies vs. capital outlay) and explained limits on moving funds between line‑item categories.

The comptroller warned the committee that the insurance fund is the primary account that may need an infusion before the next budget cycle if medical and pharmaceutical trends continue. He also said the county plans to run a single salary sweep by Oct. 1 and to return any funded, vacant positions during that sweep for appropriation.

Ending: Sherman and Hill said staff will circulate the full spreadsheet and supporting talking papers and that the committee will begin line‑item review next month.