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Facilities director: family service center shows accounting loss driven by depreciation; board seeks clarity on levy treatment
Summary
Facilities director Joe Wilson reported the family service center remains in accounting loss ($503,448) chiefly due to $365,000 in depreciation; he said operating cash of about $1,074,000 exists and that the enterprise is not part of the levy, prompting commissioners to request follow‑up on fund accounting and levy treatment.
Joe Wilson, the county facilities presenter, reviewed two facility budgets (courthouse and family service center), explained revenue lines (leases to the DOC and other tenants), and walked commissioners through a utility line reallocation between funds. He reported an overall courthouse budget increase of about 1.48% and described staffing and maintenance responsibilities across county buildings.
On the family service center enterprise, Wilson showed an accounting loss of $503,448 and said a depreciation line of $365,000 drives most of that figure. "If you remove that, you actually have closer to a $138,448 loss," Wilson said, noting auditors require depreciation to be recognized even where it is not a cash outflow. He added the enterprise has operating cash of roughly $1,074,000 to cover deficits and said the family service center operates like a business enterprise fund rather than levy‑supported operations.
Commissioners questioned whether depreciation is included in the levy calculation and how operating losses would be covered; staff said the loss would come from the enterprise fund balance, not the levy, but agreed to provide more detailed documentation. No immediate budget action was taken at the meeting.
