Jeff Davis County has published a comprehensive set of budget comparison documents detailing county finances over three consecutive fiscal years. The reports include final actual numbers from 2023, amended budget adjustments for 2024, and a newly adopted budget for 2025, allowing the public to track multi-year trends in county spending, revenue, and fund balances.
General Fund: Deficit in 2023, Efforts to Stabilize in 2025
The General Fund, which supports the majority of day-to-day operations, ended fiscal year 2023 with $1,414,155 in revenue and $1,894,638 in expenditures, resulting in a deficit of $480,483. This shortfall reduced the county’s reserves heading into 2024.
The amended 2024 budget kept expenditures level at $1,894,638 but reduced projected revenues slightly to $1,379,659, reflecting more conservative estimates based on prior-year collections.
For 2025, county officials appear to have taken steps to align spending with expected income. The adopted budget lowers total expenditures to $1,560,121, with projected revenues of $1,398,659. This reflects a $334,000 decrease in planned spending compared to the 2023 actuals, aimed at reducing future deficits.
Key Spending Areas: Public Safety, Capital Outlay, General Government
Public Safety — which includes the Sheriff’s Office, dispatch, jail operations, and emergency services — has consistently been the county’s largest expenditure:
- 2023 actuals: $808,131
- 2024 amended: $826,744
- 2025 budget: $729,214
This $97,530 reduction in 2025 appears to reflect cutbacks in vehicle expenses, insurance, and fuel costs, while staffing costs remain consistent.
Capital Outlay, which covers major purchases such as vehicles and equipment:
- 2023 actuals: $156,788 (overshooting the $102,150 budget)
- 2024 amended: $91,186
- 2025 adopted: $33,800
This steep reduction suggests a temporary pause or delay in major capital investments for the upcoming year.
General Government spending — which includes administration, auditing, treasurer functions, and the courthouse — totaled:
- 2023 actuals: $539,134
- 2024 amended: $541,223
- 2025 budget: $525,222
These figures have remained relatively stable, with a modest reduction of approximately $16,000 in 2025.
Hotel Occupancy Tax Fund (HOT Fund): Usage Increases Slightly
The HOT Fund, which collects revenue from hotel occupancy taxes and is used to support tourism-related initiatives, continued to operate with near-balance:
- 2023 actuals: $254,671 revenue / $244,394 expenditures
- 2024 amended: $254,671 revenue / $246,454 expenditures
- 2025 adopted: $254,671 revenue / $262,700 expenditures
While revenues have held steady across all three years, 2025’s budgeted expenditures exceed anticipated revenues by about $8,000, which will draw slightly on the fund balance.
Expenditure categories in the HOT Fund include museum operations, visitor center costs, event support, and tourism-related maintenance.
Special Revenue and Grant Funds: Stable but Low Activity
Several other funds were included in the report, most showing minor adjustments year to year:
- Library Fund:
- Revenue and expenditure activity ranged between $40,000–$44,000 annually.
- Expenses primarily support staffing, building maintenance, and books/supplies.
- Technology Fund:
- Spent between $5,000–$8,000 annually, primarily on equipment and software.
- Sheriff’s Grant Fund:
- Revenue peaked at $250,000 in 2023, dropped to $175,000 in 2024, and is budgeted at $180,000 for 2025.
- Used for law enforcement staffing, training, and equipment.
- County Attorney Grant Fund:
- Maintained minimal activity (~$6,000–$7,000 range), consistent across years.
Budget Process and Outlook
The documents also include amended 2024 budgets reflecting updated priorities and late-year expenditures, with the 2025 adopted budget offering a fresh baseline moving forward.
With 2023’s deficit now confirmed at nearly half a million dollars, the 2025 plan appears more cautious — reflecting an effort to curb overspending and return closer to a balanced budget.
The public can view full budget reports, including line-item detail by department and fund, at the Jeff Davis County Courthouse.
