Finance director reports second‑quarter FY26: general fund revenue strong, 911 fund shows negative balance

Stephens County’s finance presenter reviewed second‑quarter FY26 results (July 1–Dec. 31), reporting that general fund revenue stood at about 75% of the annual budget—largely driven by recent property tax receipts—while general fund expenditures were approximately 43% of budget.

The presenter said departmental variances included data processing costs above budget because of storm damages and related upgrades (an adjusting entry for insurance reimbursement is expected). The emergency management agency (EMA) showed spending at about 53% of budget due to vehicle repair and maintenance. The SPLOST fund had received roughly 44% of its expected revenue because of a state disbursement lag; expenses from SPLOST were about 33%, with roads and bridges accounting for a large portion of planned capital spending.

For capital projects the presenter said there was little revenue and transfers from the general fund are expected; expenses were reported at around 20% and included equipment such as an ambulance engine and HVAC work. The 911 communications fund showed a negative balance ($447,000 reported in the presentation), with personnel costs representing roughly 70% ($436,000 of $618,000) of the fund’s expenses; staff said transfers from the general fund are planned later in the fiscal year to cover shortfalls.

Commissioners asked no substantive follow‑up questions on the record and thanked the presenter.