Preliminary budget review: Columbia County projects steady revenues, uses fund balances to cover shortfalls
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Summary
County staff presented preliminary 2026 budgets showing modest revenue growth in some areas, one-time uses of fund balances and continued uncertainty around federal PILT and state distributions. Presenters recommended using licensing and other fund balances to soften salary increases and to address capital needs.
Columbia County commissioners and staff spent much of the meeting reviewing preliminary 2026 spending plans and revenue projections, with presenters flagging both steady receipts in some lines and one-time draws on reserves to balance department budgets.
The county’s third-quarter report showed a stronger-than-expected property-tax collection after two large wind projects paid in full, which the Treasurer said “has upped our year-to-date total to 71%.” Sales tax collections are running slightly behind last year but may recover in the fourth quarter, and investment interest has contributed materially to reserves this year.
Despite those positives, several department heads recommended using fund balances to cover salary and technology costs. The Auditor said she shifted a “significant portion” of salaries into the licensing fund—which has a beginning balance she estimated at about $378,000—to reduce pressure on the general fund. The Auditor also noted an O&M fund balance (document-preservation and equipment) of roughly $461,000 that could be tapped for planned work.
Presenters repeatedly emphasized that fund balances fluctuate with real estate activity and interest rates: the Auditor cautioned that state distributions tied to real estate can vary year to year and that the county should avoid depleting long-term reserves quickly. Commissioners discussed options including targeted transfers from reserves and postponing nonessential capital work.
On the revenue side, staff noted grants and federal/state reimbursements increased non-tax revenue this year; the Treasurer singled out a recent grant for a sustainability study among the incoming grant awards. On the expense side, cost drivers called out included salary increases from a recent pay study, higher IT assessments and, in parks, unusually large electricity and supplies costs tied to irrigation and course maintenance.
No formal votes or ordinance actions were recorded in the transcript. Commissioners directed staff to continue refining budget details, check grant award statuses before making expenditure commitments and to bring back options for any proposed transfers from restricted funds.
