Walker County closed out fiscal year 2025 with more than $18 million in available funds, according to its latest annual audit, reflecting a significant increase in financial reserves.

The audit, prepared by Rushton LLC and covering October 1, 2024 through September 30, 2025, shows the county’s cash on hand grew by more than $9.6 million compared to fiscal year 2024.

County leaders say spending increased during the fiscal year due to several factors, including delayed bill payments, leftover expenses from the previous administration and board, improvements to government services, long-standing infrastructure needs, and unplanned costs.

A large portion of expenditures came from previously committed projects. Nearly $10 million in road projects from 2024 were paid during this audit cycle, along with a $5 million water project first approved in 2021. Another $5 million went toward corrective action to unfreeze the county employee pension plan.

Public Works accounted for the largest share of spending in FY2025, making up 37 percent—or more than $32.6 million—of total expenses. That includes road resurfacing, repairs, maintenance, and water and sewer projects funded through federal programs. By comparison, Public Works made up 25 percent of expenses the previous year.

Public Safety was the second-largest category at just over $28 million, an increase of more than $9.1 million. That category includes law enforcement, fire protection, and emergency services, with much of the increase tied to pension adjustments and changes to employee leave policies.

On the revenue side, sales taxes were the county’s largest source of income, making up 29 percent of total revenue and generating more than $22.9 million—an increase of nearly $4.9 million over the previous year. Property taxes accounted for 24 percent of revenue and saw a slight decrease compared to FY2024.

Auditors also noted Walker County carries no long-term debt and has enough funds on hand to operate government functions for approximately nine months.