Walker County closed out fiscal year 2025 in a strong financial position, with more than $18 million in cash on hand and no long-term debt, according to its latest annual audit.
The audit, prepared by Rushton LLC, covers the period from October 1, 2024 through September 30, 2025. It shows the county increased its available operating cash by more than $9.6 million compared to the previous fiscal year.
Despite the strong balance sheet, county spending rose significantly in FY2025. Officials attribute the increase to a combination of factors, including the timing of bill payments, lingering expenses from the previous administration and board, investments in improving government services, addressing long-standing issues, and covering unexpected costs.
A substantial portion of the spending stemmed from prior commitments. Nearly $10 million in road projects initiated in 2024 were paid during the 2025 fiscal year. In addition, the county fulfilled a $5 million water project commitment originally approved in 2021. Another $5 million was directed toward corrective action to unfreeze the county’s employee pension plan.
Public Works accounted for the largest share of spending, totaling more than $32.6 million, or 37% of the county’s budget. That includes road resurfacing, repairs and maintenance, as well as water and sewer projects funded through federal pandemic relief programs. By comparison, Public Works made up 25% of government expenses the previous year.
Public Safety was the second-largest category at just over $28 million, an increase of more than $9.1 million from FY2024. This category includes law enforcement, fire protection, and emergency services, with much of the increase tied to pension plan adjustments and changes to paid time off policies.
On the revenue side, sales taxes remained the county’s top source of income, generating nearly $22.9 million, or 29% of total revenue. That marks an increase of almost $4.9 million from the previous year. Property taxes accounted for 24% of revenue, totaling approximately $18.8 million, a slight decrease compared to FY2024.
Auditors noted that the county’s financial reserves are sufficient to fund operations for approximately nine months, highlighting what they describe as a stable fiscal outlook moving forward.