Lewis County adopts year-end budget amendment increasing expenditures by $2.3 million

Lewis County commissioners on Dec. 23 approved resolution 25-376, a year-end amendment to the 2025 budget that adjusts multiple funds and departmental budgets.

Becky Butler presented the staff report, saying the notice of the public hearing had originally published an increase in expenditures of $1,620,053 and revenue of $1,346,301. Subsequent changes expanded the amendment: "This total budget amendment reflects an increase in expenditures of $2,315,788 and an increase in revenue in the amount of $1,545,509, resulting in a decrease in estimated ending fund balance of $770,002.79," Butler said.

Butler said the general fund portion reflected a small revenue increase and additional expenditures for legal services for public defense, labor negotiating services, a transfer to the Middle Fork Water System and risk rate adjustments, and that expenditures with no identified revenue source would be offset by fund balance carried from prior periods.

The public hearing received no public testimony; Butler asked that her opening statements be included in the record. The board moved to approve the amendment and the motion passed 2-0.

Next steps: staff will finalize accounting transfers and any follow-up budget adjustments as required under county procedures and report back to the board.