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Cowlitz County finance staff report near-term deficit but expect accruals to narrow shortfall
Summary
Finance staff said the general fund showed a roughly $3.6 million deficit through November but cautioned that missing accruals (including a roughly $1.8 million landfill rent payment and three months of sales tax) will narrow that gap; solid waste showed a temporary deficit driven by an $11.5 million landfill transfer.
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.
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