Cowlitz County approves fourth-quarter budget amendment, creates Sheriff Equipment and Technology Fund

Cowlitz County commissioners voted to approve the county—ourth-quarter budget amendment and establish a new Sheriff Equipment and Technology Fund after a public hearing and staff presentation. Finance Director Kathy Funk Baxter presented the amendment and outlined the major transfers and timing adjustments.

Funk Baxter told commissioners the amendment nets a $346,003.92 increase in the general fund ending balance and reflects several programmatic adjustments. She said district court returned about $300,008 by scaling back certain line items, and a prior transfer to a cumulative tourism reserve ($915,333) was consolidated into the tourism fund, enabling a planned $118,000 marketing study. The budget also reflects a bond-refinance adjustment that lowered the bond payment for the year and moves some water/sewer capital and ARPA-funded projects into 2026.

The new Sheriff Equipment and Technology Fund was established with a $932,931 transfer. Funk Baxter said that money was assembled by reallocating existing reserves previously held in the county—entral IT and motor pool accounts and by a $150,000 contribution from the sheriff epartment operating budget, "so they can have more control over the funds and the timing of those expenditures." She said the sheriff uses the account for long-term refresh cycles of in-vehicle rugged laptops, docking stations and other durable technology and equipment.

During public comment, a resident asked whether the sheriff fund represented new spending. Funk Baxter replied it does not add recurring operating expenditures; it centralizes replacement and capital spending that had been held in multiple funds. Another public speaker praised the district court for returning funds to the county and urged the board to note that when setting future budgets.

After the public hearing and a brief clarification on IT and motor-pool services, a commissioner moved approval of the budget amendment. The board voted by voice (ayes) and the motion carried.

The amendment also adjusted IT operating and reserve fund balances ($569,000 and $971,000, respectively) and deferred an estimated $2.2 million water/sewer capital project and roughly $869,000 in ARPA projects into 2026. Funk Baxter said staff will make detailed line-item schedules available to commissioners and the public.

The budget amendment vote followed standard public-hearing procedures and was recorded as approved by the board.