Auditor flags dues, fund balances and plan to modernize recording system

During the budget-management review, the auditor and budget staff walked commissioners through general-fund revenue timing and several special funds and raised questions about membership dues and IT modernization plans.

Budget presenter Sean Roey said year-to-date tax collections were $3,800,000 of an $11,500,000 budget and cautioned that accrual timing means the first two months are carried back; he said sales tax is being watched but appears to be tracking as expected. "If we actually look at the number of months on this collection, we're actually at 4 months instead of 7 months," Roey said, explaining the apparent shortfall is largely a timing issue.

The auditor (referred to as Carolyn in the briefing) told commissioners Cowlitz County pays roughly $4,000 annually to the statewide auditors' association and said auditors are evaluating whether they receive adequate legislative support for the dues paid. She also reviewed Fund 14601 (Otter O&M), reporting a current cash balance of about $1,230,000 and noting the fund's purpose—software for recording systems, training, digitizing records—and that the auditor's office will issue an RFP to modernize a vendor relationship that has existed for 29 years.

Carolyn said some association deliverables are not meeting needs and that dues had been split among elected offices; commissioners agreed to revisit the value of several organizational subscriptions. The budget items and planned RFP will appear on the commissioners' upcoming consent and motion agendas.