Comptroller, treasurer and benefits staff report strong tax receipts but recommend $1 million insurance fund transfer; ordinance advanced

County financial officers told the Washington County Quorum Court finance meeting that revenue is up year‑over‑year and cash balances remain strong, but rising employee health claims have pushed the county’s employee insurance fund into a shortfall and prompted a recommended transfer of $1,000,000 from the fund’s unappropriated reserves.

Treasurer Hill said the general fund received about $9 million in the month referenced — most from the October tax settlement — and that the county began the month with roughly $100.2 million and ended with about $117.9 million in cash. Property tax collections for the general fund were about $7.4 million for the month, up from $6.8 million the previous November, and year‑to‑date totals were roughly 11% above last year.

Employee‑benefits consultant (Mr.) Angel presented claims data, saying October medical claims totaled roughly $689,000 and prescription costs were about $253,000 for the month. Angel said the plan is averaging near $700,000 per month in total claims and that reserves remain in place: “Our reserves are still holding, at about 2,300,000,” he said, adding that the plan expected another Rx rebate of roughly $205,000.

Comptroller Sherman summarized the accounting and said the employee insurance fund has a deficit position this year (Sherman referenced about $119,000 “in the hole”) and proposed an ordinance to move $1,000,000 from the fund’s unappropriated reserves into the insurance budget to cover the remainder of the year. Sherman said the employee insurance fund is not county general revenue; it is funded by employee premiums and departmental budget transfers for the county match.

Justices asked clarifying questions about how the insurance fund is financed, what items flow into that fund and the timing for claims processing. Sherman and Angel described how premiums, employer contributions and rebates flow into the insurance fund and why accounting treatment requires a budget ordinance to spend those reserves. Angel explained claims lag and that the office was reviewing network contracting and stop‑loss options to manage high billed charges.

Committee members voted to forward the ordinance to the full quorum court with a due‑pass recommendation.

Votes at a glance: the committee voted to send the ordinance amending the employee insurance budget (to transfer $1,000,000 from unappropriated reserves) to the full quorum court with a due‑pass recommendation (voice vote in committee; confirmed by motion and second).