Franklin County reports strong tax collections, general fund spending below midpoint through June 2025

Franklin County fiscal staff presented a midyear budget report showing the county has recognized $46.3 million of its $54.2 million general fund revenue budget through June 30, 2025, and has spent $27.5 million of a $60.8 million general fund appropriation.

The presentation, given by Fiscal Director Janelle Friese and Chief Financial Officer Theresa Beckner, said the county has recorded 98% of its budgeted tax receipts for the general fund, and total real estate collections (general fund plus debt service millage) were $46.1 million through June, or 96.6% of expected collections. “We are providing a budget report through June 2025 today,” Friese said. Beckner and Friese told commissioners that investment income is outperforming budget assumptions and that overall countywide revenues are lower through June largely because of the prior year’s receipt of a $10 million bond.

Why it matters: The report is the county’s first formal midyear accounting for the fiscal year that began July 1. The figures inform commissioners’ decisions about reserves, transfers and the timing of capital projects.

Key figures and context - General fund revenue recognized: $46,300,000 (85.4% of $54,200,000 budget). - General fund expenditures year‑to‑date: $27,500,000 (45.4% of $60,800,000 budget). - Real estate tax collections (general fund + debt service): $46,100,000 (96.6% of expected collections through June). - Countywide (all services) revenue budget: $133,700,000; recognized through June: $83,900,000 (62.7%). The prior year’s June total was higher largely because of $10 million in bond proceeds related to a court facility project.

Friese noted that, if spending continued at the half‑year pace, an annualized projection would put general fund spending below the adopted appropriation. “If we just annualize it, we’d end at about 90.8% of our budget,” she said, explaining that many functions were below the 50% mark expected at midyear.

Children and youth, county share pressures The presenters flagged an exception: transfers from the general fund to children and youth services were at roughly 59% of budgeted transfers through June, higher than the 50% benchmark for midyear. Friese said institutional placements for children — placements that use county funds when alternatives are unavailable — are a major driver of the higher county share. She also said drug and alcohol services had not required county match through June because staff had found alternative funding sources; county share for that service is expected to resume in July.

Countywide outlook On an all‑services basis (excluding fiduciary funds such as pension and retiree health trusts), countywide expenditures were 40.5% of a $150.3 million budget through June, and were about $10.2 million below the prior year at the same point. Friese and Beckner attributed roughly half of that variance to timing and reduced activity on a courthouse annex renovation and the other half to the timing of debt service payments.

What’s next Commissioners asked clarifying questions during the presentation and were told staff will continue monitoring state revenue flows that typically begin to affect county receipts in July. The commission moved next to schedule an executive session later in the meeting; staff said the executive session would not produce a formal vote or decision.

Sources: Presentation to Franklin County Board of Commissioners, June 30 fiscal data as presented by Fiscal Director Janelle Friese and CFO Theresa Beckner.