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Owensboro finance director outlines department roles; September revenues miss budget on timing
Summary
Deputy finance director Danae Galloway described the finance department’s staffing and functions, noting 24,963 property tax bills issued and sizable audit collections over recent years. Finance director Angela Wanninger reported September general fund revenues of $4,366,353 versus a $5,050,811 budget and asked the commission to file the report for audit.
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Danae Galloway, deputy director of finance and support services, described the structure and daily duties of the city’s finance department, saying it handles purchasing, tax administration, accounts payable, grant and federal program support, TIF administration and year‑end audit preparation. Galloway said the department has 17 full‑time and three part‑time employees in her group, and highlighted specialized staff including a purchasing manager and tax and accounting personnel.
Galloway reported that the city issued 24,963 property tax bills this year and that net‑profit audit activity has produced significant collections; she said, "Last year on net profit audits ... we collected over 1,000,000 dollars," and that the department’s three‑year average from net‑profit audits is approximately $706,000. She also described the department’s role supporting transit, CDBG and HOME program reporting and managing two TIF districts (Gateway Commons and downtown).
Angela Wanninger presented the city’s September general fund figures and year‑to‑date totals. For September, Wanninger reported actual revenues of $4,366,353 compared with budgeted revenues of $5,050,811, a shortfall of $684,458 she attributed primarily to timing differences in property tax billing and TIF reimbursements. For the three months ended September, actual revenues were $15,249,421 versus budgeted revenues of $15,928,949 (variance $679,528). She also reported three‑month actual expenditures of $18,164,726 compared with budgeted expenditures of $21,556,098 (variance $3,391,372) and noted the OMU transfer and capital timing as drivers of variance. Wanninger said employment increased by 309 positions and the unemployment rate fell to 4.1% from 5.2%.
Commissioners voted to file the September financial report for audit; the motion carried by voice vote.
The presentations emphasized the finance department’s operational breadth and noted timing‑related revenue variance rather than structural revenue declines.

