Finance staff presented preliminary December financial reports and explained the figures are subject to adjustment as late 2024 revenues and expenses are finalized in January–March. Staff said some 2024 expenses were recognized earlier than expected and that year-end carryovers, contingency transfers and any general-fund surplus will be calculated in March and brought forward in April.

Staff reported the most recent sales-tax collection (received in January) was $181,008.30 and described it as the largest monthly payment so far in the fiscal year, bringing cumulative sales-tax receipts to about $1,616,000 with one more payment to come. Staff said the county is approximately 4% ahead of last year’s collections after lagging earlier in the year.

Staff also reviewed health-insurance stop-loss and premium equivalents, saying the November health-insurance report showed 28% of premium equivalent (anomalously low), while December jumped to 122%; the year-to-date medical plan loss ratio was reported near 90.43 percent. Staff attributed some variance to stop-loss timing and reporting delays.

The committee approved a supplemental payroll as presented after a motion by Doak and a second by Steve; the vote was recorded by voice as "all in favor" and no individual tallies were recorded on the transcript.

Staff said a business loan application is expected to come to finance next month after internal loan-review steps are completed, and staff gave a brief update on tax-default properties: one taxpayer paid enough to avoid county possession and the county will publish a final notice later in the month before taking further action; the county will add a $125 administration/publication fee for delinquent properties that proceed to publication.

No further formal action was taken on the financial report; staff said they will bring carryover and transfer recommendations to the April meeting when 2024 is finalized.