Logan County reports $29.2 million in fund balance as road-and-bridge reserves fall

Logan County reported about $29.2 million in total fund balance at the end of the fiscal year, an increase of roughly $2.4 million from the prior year. Auditors also reported no compliance concerns in federal reviews of the county’s Temporary Assistance for Needy Families and Child Support Services programs.

The figures came during the Logan County Commissioners’ July 21 work session. The presentation listed about $28.5 million in county cash and investments and reserve levels of about 7.5 months in the general fund, 6.5 months in road and bridge, and three months in Human Services, according to the work-session recording.

Road and bridge was the only major operating fund reported to have declined for two consecutive years. Auditors attributed an approximately $3.5 million drop from 2023 to 2024 to major construction work and lower mill-levy allocations. The presentation did not identify the projects or provide a project-by-project spending breakdown. It said the road-and-bridge levy fell from about $2.5 million to $1.34 million in 2024 and later to about $750,000, before being restored to about $2.5 million for 2026. Auditors said the restored levy should improve the fund’s trend; the fund still held about 6.5 months of reserves.

The presentation put the prior-year total fund balance at about $26 million. Officials said the general fund balance was about $10.2 million in 2020 and rose through 2023, with the 2022-23 figure affected by money received after a water entity dissolved. The county reduced a levy in 2024 to offset that one-time influx.

The audit materials and required county certification were still expected to be filed after the meeting. The second work-session record does not identify the federal form or filing deadline, and the materials reviewed contain no post-meeting confirmation that the filing or certification was completed.