Finance staff presented the county’s year-end numbers and a short-term forecast on Jan. 6, telling the executive committee that revenues came in roughly 3% above budget and expenses were marginally under in key areas.

"Our revenue came in about 3% higher than expected," staff member Kathleen Hopkinson said, adding that recorder deed fees and sales tax collections performed above projections. Hopkinson said payroll and benefits for 2025 have been posted and that, while the budgeted reserve use for 2025 was $27,000,000, the current close looks closer to $20,000,000.

Hopkinson also presented a 2026 forecast that currently shows a projected reserve use of approximately $6,300,000 under the adopted budget assumptions. The report noted higher-than-expected charges for services and reimbursement revenue (including increased state reimbursements for court services) that helped the revenue side.

Committee members asked staff to add clearer budget-line references in resolution packets going forward so members could see exactly which account is being adjusted when budget transfers or personnel moves are proposed. The chair asked Hopkinson to research whether counties and municipalities are able to levy a short-term-rental/hotel tax, following questions from board members.

Next steps: staff will provide the final close-out numbers after one remaining month of sales and motor-fuel tax receipts and will add clearer fiscal notation to future agenda materials.