County Auditor Michael Osterwitz presented the interim financial report for October 2025 on Dec. 15, saying the general fund collected roughly $4.6 million for the month and that year‑to‑date property‑tax collections showed a decrease of about $1.6–1.8 million compared with the prior fiscal year because of timing differences introduced by legislative changes and revenue recording practices.

Osterwitz told the court that some revenue lines — mixed beverage tax and charges for services — increased due to timing, while interest income decreased with lower rates. He said total general fund expenditures for October were about $25 million (October is the first fiscal month). The auditor outlined that FY25 projected revenues are $404.9 million with projected FY26 certified revenues of $415.5 million and that the projected FY26 ending fund balance would be lower than FY25, noting figures remain preliminary.

Commissioner questions focused on when annual close is expected; Barbara Parker (county auditing) said external auditors and new GASB requirements drove a later close and that staff plan to close month‑end December and finalize annual presentation by March. Budget staff explained a one‑time adjustment to recognize two months of sales tax in FY25 (resulting in 13 months of receipts recorded) and that this would not repeat in FY26.

The court moved to accept the interim financial report and to continue monitoring the November report’s timeliness due to holiday posting deadlines.