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County presents 2027 tax budget, flags capital and children's-services funds as "funds to watch"
Summary
Emily Acres said the proposed 2027 tax budget reflects department requests and projects a $45 million general fund balance at year-end 2027 but flagged the capital fund and the children's-services fund for potential negative balances without levy renewal or general-fund contributions.
Emily Acres of the Office of Management and Budget presented the Clermont County proposed tax budget for fiscal year 2027 during a statutorily required public hearing on June 17, walking commissioners through assumptions, state deadlines and several funds the county must monitor closely.
Acres emphasized that the tax budget represents departments' requests and does not itself appropriate spending; formal appropriation authority will come later in the fall. She said the county used 2025 valuation data (collected in 2026) for revenue estimates and noted a revaluation cycle is expected to be certified in the October-November timeframe.
On revenue and balances, Acres said the general fund is projected to have an ending cash balance of about $45 million at the end of 2027, while the capital fund's projection is roughly $3.9 million given current one-mill capital receipts and anticipated grant reimbursements. She warned that without a contribution from the general fund and assuming current estimates, the Children's Services fund could show a negative balance of about $1.5 million at the end of 2027; if the levy fails, that shortfall would widen.
Acres also stressed the county's heavy reliance on personnel and criminal-justice costs, saying roughly 73% of general fund expenses are personnel and that criminal justice and judicial services together represent about 64% (71% when public safety is included) of general fund spending. She recommended keeping non-operating revenue conservative in long-range plans because interest-income windfalls could decline if interest rates fall.
During the public hearing comment period, one attendee asked where a layperson could find a crash-course on county budgeting; staff suggested introductory public budgeting materials and graduate-level public administration resources as starting points.
Acres said the budget will be available for public inspection as required by Ohio Revised Code and that formal adoption is scheduled for July 8; commissioners closed the public hearing later in the meeting.
