County auditor reports stronger revenue collections through March; fund balances positive

County Auditor Miss Haynes presented the March 2023 unaudited financial statements to the Harrison County Commissioners Court on May 9.

Haynes said the county’s fund balance as of March 31 was $38,117,369. She told the court the general fund had collected $21,000,000 as of March 2023 versus $19,200,000 for the comparable period in fiscal 2022, an increase of roughly $1.8 million (about 9.6 percent). Year-to-date general-fund expenditures were $11,309,107, about $359,000 (3.3 percent) higher than in the prior year period; Haynes attributed some administrative variance to the timing of insurance payments.

On the road-and-bridge fund, Haynes said revenue collected rose to about $4,900,000 (up roughly $442,000, a 9.8 percent increase) while expenses rose to approximately $1,965,592 for the year. Haynes noted the county reports zero debt on its debt schedule included in the packet.

Commissioners asked whether the comparisons reflected identical time frames; Haynes confirmed figures compare March 2022 to March 2023 and explained that invoice timing can affect month-to-month comparisons. She also pointed out the report reflects roughly six months into the fiscal year, so expense levels were close to the expected half-year point.

Haynes emphasized the materials were unaudited and unadjusted financials and encouraged commissioners to review departmental expense breakdowns in the packet for further detail.

No action beyond receiving the report was required; the court proceeded with routine agenda items after the presentation.