Beaver County's controller presented a quarterly financial update at the Jan. 7, 2026 work session, saying the county has about $76,000,000 in revenue with an expected additional $2.5–3.0 million to be collected based on prior-year patterns. The report showed roughly $90,900,000 in expenses, which initially appeared to create a $14.9 million gap, but the controller said most of that is capital spending.

The controller said $7,200,000 of the identified spending is tied to ARPA-funded capital projects and $2,600,000 is county capital expenditures such as vehicles and equipment. After removing those capital charges and accounting for the expected additional receipts, the controller described a narrower operating shortfall of about $2.1 million. The controller also noted approximately $1.5 million of final payroll and other late expenses, and projected the county could remain about $3 million to $4 million in the red for some period while adjustments are made.

The controller also reported that county tax bills have been mailed and that tax collection is scheduled to begin on Monday, Jan. 12; the office thanked county staff for handling printing and postage. No formal action or vote was recorded on the financial report during the session, and the chair opened the floor for questions but none were raised.

The controller's presentation did not recommend a specific remedial action at the meeting; it framed the shortfall as a result of capital timing and final payroll costs. County officials did not propose budget reductions, new revenue measures, or changes to capital plans during the session. The next procedural step recorded in the meeting was a move into executive session for personnel and contract matters after the public portion of the work session concluded.

(Reporting based on the controller's presentation to the Beaver County Commissioners at the Jan. 7, 2026 review/work session.)