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Budget update flags fund-balance gains, one-time items and spending pressures as board readies 2027 timeline
Summary
County finance staff told commissioners the general fund rose to about $20.0 million at year-end — a $2.59 million increase driven partly by a $1.28 million market-value adjustment — and the board agreed to use $1.5 million toward the 2026 budget while approving a preliminary 2027 timeline.
County finance staff delivered a detailed budget update to the Clay County Board of Commissioners on May 12, outlining department variances, revenue drivers and fund-balance changes ahead of the 2027 budget cycle.
Steve Rilory (county staff) reviewed 2025 results and a 2026 snapshot, telling commissioners the general fund balance increased from $18,121,635 to $20,000,713.92 — a $2,592,303 gain that the board plans to apply in part to the 2026 budget. "One of the things that as we get into budgets... this board has chosen for the 2026 budget to use $1,500,000 of this $20,000,713.92 towards the 2026 budget," he said.
Staff flagged several departmental expense variances: court administration (114% of anticipated), county administrator (141%), building and grounds (116%), juvenile detention (115%), emergency management (138%), and others. Revenue increases were tied to mortgage registrations and higher motor-vehicle and tab fee collection; the treasurer’s investment adjustments contributed roughly $1.28 million to the year-end change. Solid-waste cited a higher depreciation entry and one-time equipment repairs that drove a larger expense line but overall county spending came in under budget at about 98%.
Rilory also updated the board on the county’s half-cent sales tax collections, reporting $4,698,688.66 collected last year (a 3% increase) and $1,130,967.03 collected in the first three periods of the current year. Staff projected that, at current collection rates, the county could collect roughly $1,000,000 more in 2026 than in 2025.
Commissioners asked for additional breakdowns (for example, separating grant funding from recycling-generated revenue), cash versus fixed-asset fund-balance views, and clearer month-by-month snapshots for planning. Staff agreed to produce follow-up documents showing liquid cash balances and distinctions between fund-balance figures that include fixed assets and those that show operating cash.
After the presentation, the board approved a proposed timeline for preparing the 2027 budget, which includes department submission dates, line-by-line reviews with department heads beginning in July, a truth-in-taxation meeting in November and final adoption in December.
Next steps: staff will provide the requested cash/balance breakouts and proceed with the adopted timeline for the 2027 budget process.
