Shawnee County's preliminary 2025 figures show revenues near budget, expenditures about 99%

Shawnee County's preliminary end-of-year 2025 financial overview shows county revenues tracking close to budget and year-to-date expenditures at nearly 99% of the general fund, the county's financial administrator said at a commissioners' work session.

Jennifer Sauer, the county's financial administrator, told the Court of County Commissioners that 2024 revenues totaled about $143 million and the 2025 budget estimated roughly $145 million; current actuals are approximately $2 million higher than the estimate. "Our actuals right now are sitting at plus 2,000,000," Sauer said, noting the figures are preliminary and subject to end-of-year accruals and audit adjustments.

Sauer said property tax remains by far the largest revenue source for the general fund, making up roughly three-quarters of the total. She reported property tax collections for 2025 of about $108.07 million versus an estimate of $109.06 million, a roughly $0.5 million shortfall she attributed to timing: some receipts will show up as delinquent or prior-year revenue in 2026.

Other revenue categories were largely on plan. Sauer said other taxes and charges for services modestly exceeded budget, and that lower interest earnings and the winding down of certain ARPA/SLFRF-related interest had reduced the "other revenues" line compared with 2024 but matched expectations.

On expenditures, Sauer reported year-to-date spending at about $144 million against a roughly $145.4 million budget (about 99%). She said law enforcement accounted for the largest share of the budget (about 51%), with administrative services, recreation, public works and public health making up the rest; small under-runs were explained largely by staffing vacancies in several departments, including the appraiser's office and public health.

Commissioner Kevin Cook asked whether the presentation's general-fund chart included sales tax and grant funding that also support public works and health programs. Sauer said the slide covered only the general fund and that sales-tax revenue and state and federal grants flow outside that chart; she offered to add a follow-up slide showing all revenue sources for a fuller picture.

Commissioner Aaron May commented on recent state legislation that could affect local budgets. "House Bill 2745 passed by one vote," May said, explaining the bill would limit a budget increase to 3% (with certain exclusions) and allow a protest petition threshold that could force revenue-neutral adjustments if met.

Sauer reminded the board the financial statements are preliminary until audit and end-of-year adjustments are completed; audited financial statements typically become available in August. The board accepted the presentation and moved to the public-comment portion of the meeting.