Get Full Government Meeting Transcripts, Videos, & Alerts Forever!
Get email alerts on the Budget And Finance topic
No spam. Unsubscribe anytime.
Scott County reports unaudited fiscal 2025 results: strong reserves, ARPA spending underway, medic requires transfers
Summary
The county presented unaudited fiscal 2025 results showing governmental revenues near $109.8 million, an unassigned fund balance near 19.2%, capital balances higher than anticipated, ARPA program spending in progress, and medic operations that required transfers from the general and capital funds to achieve a reported positive net position.
David Farmer, Scott County's finance director, reviewed fiscal-year-2025 12-month unaudited financial results and highlighted items for the board as staff begins the fiscal-2026 budget process.
Key figures and themes: staff reported approximately $109.8 million in total governmental revenues for the year, with roughly $64 million from property taxes. The general fund showed spending of roughly $74.8 million against amended authority of about $83.6 million, with an unassigned fund-balance starting point of about $19.2 million (roughly a 20% reserve when assignments are excluded). Capital fund balances were higher than originally projected ($17.6M ending equity vs $13.2M expected), in part because some projects did not start as planned.
ARPA and program spending: staff reported $6.9 million of ARPA funds spent and about $5.8 million of ARPA still to be expended, excluding interest; interest income on ARPA balances was noted and can be allocated but is limited in scale. Two major ARPA programs (a warm-handoff program and a prevention/education program) have begun programmatic activity in fiscal 2026.
Medic/EMS: presenters said medic reported $400,000 net income for the year after transfers, but that figure depended on transfers of $1.1 million from the general and capital funds; without those transfers, medic would run a deficit. Staff flagged ongoing challenges in budgeting for medic operations and the need to monitor staffing and revenue impacts.
Costs to watch: David highlighted purchase services, subscription-based IT agreements, liability claims and out-of-county placement costs in the sheriff's budget as items to watch in the FY26 process. He said revenues ended about 100.4% of budget and that staffing levels were about 692.46 FTEs with an average vacancy/turnover effect reducing salary spend versus original budget.
Next steps: staff proposed using the space-study and strategic-plan conversations to shape the next capital and operational budgets and asked supervisors for direction during the upcoming strategic-plan session and budget kickoff meeting.
