Cascade County approves tax cancellations, tentative FY2027 budget and three-year audit contract

Cascade County commissioners approved several formal actions during their June 23 meeting, including tax cancellations, a tentative interim operating budget and a three-year audit contract.

Tax cancellations: The commission considered Resolution 26-23, which would cancel personal property, mobile home and certain real estate taxes listed on the county's tax deficiency listings. A representative of the Treasurer's Office explained statutory requirements for the tax deficiency list (citing MCA 15-16-701 and related statutes) and said corrections had been made to the list. The Treasurer's Office requested cancellation totaling $48,060.44 (staff figure); the Chair initially stated a total of $49,060.44 while introducing the item. A commissioner moved to approve the resolution and the motion carried by voice vote.

Tentative FY2027 operating budget: Staff (CFO Chris) presented the statutory timeline for budget preparation and explained that final adoption depends on certified tax values from the Montana Department of Revenue. The commission approved Resolution 26-25 to adopt a tentative interim operating budget for fiscal year 2027 effective July 1, 2026, in the amount of $83,979,458. Staff said final adoption and the mill-levy determination will occur after certified values are received later in the summer.

Audit contract award: After an RFP and review process, staff recommended Baker Tilly to perform fiscal audit services for fiscal years 2026, 2027 and 2028. Staff summarized the firms that responded and said Baker Tilly was selected on qualifications and experience. Presented proposed fees were $115,000 for FY2026, $119,000 for FY2027 and $123,000 for FY2028; staff noted Baker Tilly's ability to perform on-site field work and meet RFP deadlines. A motion to approve Contract 26-72 with Baker Tilly carried by voice vote and staff was directed to complete contracting.

Other routine business: The commission approved purchase orders and accounts payable earlier in the meeting and amended and approved the consent agenda after removing several copier-purchase contracts for separate consideration. There were no public comments on non-agenda matters, and the meeting adjourned.

Procedural notes: Where vote tallies were recorded, decisions were made by voice vote (commissioners responded "Aye"); the meeting record did not include roll-call tallies in the transcript.