LISBON — The Columbiana County general fund ended 2025 with a $7,299,348 carryover to kick off 2026, thanks to higher than expected sales tax income, according to county Auditor Nancy Gause Milliken.

“We couldn’t do it without that sales tax. We wouldn’t be able to operate,” she said.

If the voters hadn’t approved the 1% sales tax renewal in the spring after initially voting it down in the fall of 2024, the county’s financial picture coming into 2026 would have been a lot different.

Milliken said that in 2025, the sales tax came in $1.4 million higher than in 2024. The income from the 1% sales tax was $15,250,908 in 2025, with $7,622,053 from the .5%, for a total of $22,872,962.

According to the figures she provided previously, the total sales tax income for 2024 totaled $21,423,016, with the 1% sales tax generating $14,281,881 and the .5% sales tax generating $7,141,135.

Even with the higher sales tax figures, the carryover was less than the previous year, with 2025 starting the year with a carryover of $7,881,342 from 2024. The cash carryover was even bigger to start 2024 at $9,787,147.

The carryover represents the cash money left at the end of the year in the general fund. The general fund relies heavily on the sales tax, with the general fund paying for operations in most of the county offices, including the commissioners, treasurer, auditor, recorder, all the courts, clerk of courts, sheriff, housing of prisoners, board of elections, veterans services, probation, indigent criminal defense and prosecutor.

“The carryover is just a plus that helps us start out the year,” Milliken said.

When asked how the county is able to have the carryovers, she credited working with the county commissioners, saying “we have been very frugal with our money.”

The commissioners initially appropriated $23,096,694 for 2025, but over the course of the year, more money was appropriated into the general fund as revenue came in and needs arose in the various offices, with the total spent for 2025 in the general fund totaling $37,629,507.

For example, the sheriff’s office was initially appropriated a little over $4.4 million for 2025, but actually spent a little over $5 million after increased appropriations. Housing of prisoners increased from $4.3 million to $4.6 million. For commissioners, $612,966 was originally appropriated, but after adjustments, the total spent was $997,821. For juvenile court, $582,820 was originally appropriated, but the total spent by the end of the year was $834,703. The prosecutor’s initial appropriations totaled $1.8 million, but by the end of the year, the amount spent was $2.1 million.

Common Pleas Court actually spent less than originally appropriated, spending a little over $1 million after originally being appropriated $1.1 million.. Municipal Court spent a little more than the original appropriation of $955,733, spending a little over $1.2 million.

The expected revenue in the general fund was a lot higher than originally estimated, totaling $37,047,513 for 2025. Besides the large amount of sales tax income, some of the other large totals for revenue in 2025 included $5,087,473 for investment interest income, $1,459,446 from the casino tax, $1,789,355 in auditor fees, $385,791 from municipal court fees, $275,000 from common pleas clerk fees, $59,208 from common pleas fees, $319,961 from recorder fees and $366,694 from treasurer fees and a state reimbursement of $680,138 for indigent defense.

For 2026, the commissioners appropriated $24,145,120 for the 2026 general fund, which is less than the $26,900,000 certified as expected income this year for the general fund.

“The county is in very, very good financial shape. We’ve been able to pay off a lot of our debt,” Milliken said.

The biggest debt remaining is $5,450,000 still owed for the Government Services Building, which is located on Dickey Drive and houses the county Board of Elections, the county Department of Job and Family Services, Veterans Services and the OSU Extension office. The $382,356 annual payment is covered by rental fees and by the county’s debt fund.

mgreier@mojonews.com