Kathy Funk Baxter, Cowlitz County finance director, told commissioners the county’s general fund had year-to-date revenues of about $55 million and expenses of about $58 million as of the December 10 pull — showing a headline deficit of roughly $3.6 million. Baxter said that figure does not yet include several expected accruals, including a fourth-quarter landfill rent payment of about $1.8 million and three months of sales-tax receipts that are recorded in arrears.

"We're still missing three months worth of sales tax postings," Baxter said, adding that those accruals and a debt-service booking done after the report was pulled would improve the apparent shortfall. She also said two more payrolls remain to be posted for the fiscal year and that those run a little over $1 million for the general fund.

Baxter said county road funds were showing a surplus year-to-date (about $1.4 million) and that solid waste posted revenue of about $22.8 million against higher expenses owing to a one-time higher transfer of roughly $11.5 million this year related to landfill cell expansions and equipment costs. "Moving forward, I think they'll be less than that, but still elevated than the 7 in the past just for the ongoing cost of what a new cell will be," an operations speaker said when describing landfill work and equipment price increases.

Baxter also reviewed revenue categories: real and personal property tax were at about 98% of budget, timber and excise taxes were above budget, intergovernmental funds were at about 102%, and recording-fee revenues were higher than prior years. She cautioned commissioners that some service lines (security, IT) may become subject to sales tax because of recent state changes, potentially increasing county costs.

The presentation was informational; no formal votes or motions were recorded during the session. The county will post remaining accruals and payrolls that Baxter said will narrow the current deficit figure.