Cowlitz County approves fourth-quarter budget amendment, creates Sheriff Equipment and Technology Fund
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Summary
The Board of Commissioners approved a fourth-quarter budget amendment that increases the general fund balance by roughly $346,004, reallocates reserves including a $932,931 transfer to a new Sheriff Equipment and Technology Fund, and moves several capital and ARPA projects into 2026; vote was taken immediately after public comment.
Cowlitz County commissioners on Tuesday approved the county—s fourth-quarter budget amendment and established a new Sheriff Equipment and Technology Fund to centralize replacement of large equipment and technology for the sheriff—s office.
Finance Director Kathy Funk Baxter summarized the amendment, saying the changes leave the general fund with an improved ending balance of $346,003.92 and consolidate a mix of line-item adjustments across departments. "We—re transferring in $932,931 to that [Sheriff Equipment and Technology] fund," Baxter said, explaining the money comes from reserves previously held in IT and motor pool accounts plus $150,000 contributed from the sheriff—s operating funds.
Baxter also briefed the board on other adjustments: a district court budget reduction of about $300,008, reallocation of $915,333 from a dissolved tourism cumulative reserve into the tourism fund (with roughly $118,000 proposed for a marketing study), bond payment adjustments after refinancing, and the postponement of an approximately $2.2 million water/sewer federal capital project to 2026. Several ARPA-funded projects and some IT reserve spending were also moved into next year.
Commissioners and members of the public asked whether the sheriff fund represented new spending. "So my perception is that it's not adding any new expenditures. It's just shifting funds around and creating its physical fund," a resident asked. Baxter replied, "They have traditionally had parts reserves set aside in IT for replacement of their rugged laptops... we pulled the funds out of IT, we pull the funds out of motor pool, and they also contributed some of their own operating funds... so they can have more control over the funds and the timing of those expenditures."
After public comment and commissioner questions, Commissioner (speaker who moved the motion) moved to approve the amendment; the board voted by voice and recorded affirmative votes. The motion passed.
What happens next: the county will operationalize the new sheriff fund for planned equipment replacements (radios, in-vehicle rugged laptops, docking stations, select technology and safety equipment) and move the listed capital and ARPA items into the 2026 budget cycle for processing.
