An official at the Beaver County Board of Commissioners work session on Dec. 3 said the county faces a projected $5 million shortfall for the 2026 general fund and reported 2025 revenue and expense figures that, according to him, show a multi‑million‑dollar deficit.

The speaker (identified in the transcript as Speaker 1) told colleagues that without ARPA interest the county’s fiscal picture is worse and that several funds and positions presented as “self‑sustaining” have run negative balances. He said two positions moved to certain funds had produced deficits (the transcript references funds described as "RBC" and "DTF") and questioned who should be accountable when promised reimbursements do not arrive. "This is not good news," the speaker said.

Commissioners debated whether the shortfall stems from one‑time timing issues versus structural problems. Speaker 2 said some grant and reimbursement timing could explain negative fund balances and that the board was prepared, based on the information presented, to use about $2 million from reserves while awaiting clearer numbers. "So the board is prepared to pull $2,000,000 from the reserves to cover what Corey has presented to us," Speaker 2 said in the meeting discussion.

Speakers also raised concerns about overtime, headcount growth and program management. Speaker 1 cited overtime and staffing increases and questioned whether recent hires have reduced costs; he said overtime spending had risen and described departments with additional fiscal staff who nonetheless required outside help to reconcile state reports.

The meeting included multiple requests for clearer, itemized documentation. Speaker 2 asked Speaker 1 to provide the list of questioned expenditures before a public presentation so the board and staff could respond during the meeting. Commissioners agreed to pursue follow‑up analyses of grant timing, fund reimbursements and whether positions should remain funded where they currently sit.

The board ended the public portion of discussion by moving into an executive session to consider personnel and negotiation matters.

What happens next: Commissioners asked staff to produce line‑by‑line backup showing the revenue assumptions, grant timing and fund balances referenced in the discussion so the board can determine whether to adjust the 2026 budget or rely on reserves.