Chief Financial Officer Dan Tlaikus updated the board on the quarter‑one fiscal 2026 dashboard, describing revenues and expenses relative to the 25%‑through‑the‑year benchmark and highlighting several items for follow‑up.

Key points Tlaikus presented:
- Revenues: Local, state and federal revenues generally exceeded the 25% benchmark for the first quarter; property taxes were at approximately 34% of budget, consistent with expectations for the first quarter.
- Transfers: The approved transfers for the year were largely completed (99%); timing differences compared with last year account for some variance in fund balances between years.
- ARPA funds: Cash balance in the ARPA fund stood at $71,460 as of Sept. 30. Tlaikus noted the county has one remaining ARPA project (a siren project for emergency services) and expects the ARPA funds to be fully expended by the project close. ARPA obligation and expenditure deadlines were noted: obligation by Dec. 31, 2024 (met) and expenditure by Sept. 30, 2026.
- Inheritance tax: The county received a very large inheritance‑tax case in the quarter (approximately $3,500,000), an unbudgeted receipt that increased available funds in that category.
- Self‑insured health fund: The county's self‑insured plan showed positive performance: after prior years' prefunding the plan had approximately $3,000,000 in reserves as of June 30, 2025. Tlaikus and HR noted the fund performed well during plan years and that the 2.7% premium increase for 2026 was consistent with favorable claims experience.
- Debt and cash position: The county reported $128.2 million in total cash across funds at the end of the first quarter and reiterated debt payment timing (major payments in December and June).

Board members asked staff to provide additional tracking details, including inheritance tax receipts by year and claims/bene-fit ratios for the self‑insured plan, to give the board better context when evaluating premiums and budget impacts.

Tlaikus said the county maintains underlying documentation for ARPA projects and FEMA reimbursements (the county has already received FEMA reimbursement for the July 2024 windstorm).