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Cowlitz County reports $3.6 million general-fund shortfall but flags accruals that could narrow gap
Summary
County finance staff told commissioners the general fund shows a roughly $3.6 million year-to-date deficit through November but said missing accruals — including three months of sales tax and a $1.8 million landfill rent payment — and remaining payrolls may narrow the gap.
Cowlitz County finance staff reported a year-to-date general-fund deficit of about $3.6 million through November but said several timing items could materially change the final result.
Kathy Funk Baxter, the county's finance director, told the Board of Commissioners that general-fund revenues recorded through the period totaled roughly $54.9 million against about $58.5 million in expenditures. "We're currently sitting at a deficit for general fund about $3,600,000," she said, and noted the report did not yet include some expected accruals.
Those accruals include roughly three months of sales-tax receipts that arrive in arrears and a fourth-quarter landfill rent payment of about $1.8…
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