Butler County ended 2024 nearly $8.2 million in the black with a general fund balance of over $22 million despite using a little more than $1 million from its reserves to balance the budget.

That is how Controller Ben Holland summarized the 2024 annual report he made Wednesday, Aug. 13, to the county commissioners.

“The county has a strong net position and it continues to maintain a healthy fund balance,” Holland said Thursday while discussing the report.

The complete report is a 300-page deep dive into the revenues and expenditures of the county’s 49 budgetary funds. It is available on the county website.

As of Dec. 31, 2024, the county had $73.65 million in revenue. That number exceeded the $71.66 million anticipated in the final budget by $1.98 million, according to the report.

Expenditures at the end of the year were $70.34 million, which was $6.19 million under the final budget projection of $76.54 million.

Subtracting expenditures from revenue left a surplus of $3.30 million, but that was wiped out by budget transfers. Holland said $9.16 million was transferred from the general fund to balance other funds and $4.83 million was transferred into the general fund from other funds. The transfers from the general fund included $3 million in American Rescue Plan Act grant money sent to cover the cost of projects funded by the grant.

The $73.65 million in revenue and the $4.83 million transferred in equaled $78.48 million. The $70.34 in expenditures and the $9.16 million transferred out equal $79.50 million. The $1.02 million difference was taken from the fund balance to balance the budget, Holland said.

The fund balance was left with $25.46 million, but some is designated, leaving only $22.3 million available in the fund balance, he said.

The state of the budget reflects tax revenue from growth in the county and sound fiscal management, said Leslie Osche, chairwoman of the county commissioners.

“We are fortunate to live in a growing county with successful businesses and great people,” Osche said. “I am grateful to all our team here, including the row offices and courts, for working together to collect revenue and manage costs, but most especially to the taxpayers for outstanding collection rates that allow us to provide government services effectively.

“It is important, as the controller noted, to take a futuristic approach and a long look in financial planning for the county and we appreciate his help in doing so.”

End of the year revenue included $54.89 million from taxes and $11.56 million in charges for services among other sources. Both of those numbers exceeded the amounts anticipated in the final budget.

Expenditures at the end of the year included $14.91 million for government administration and $16.66 million for the court system. Each figure is more than $1 million less than what was anticipated in the final budget.