Overview
In FY 2023-24, Siskiyou County’s governmental funds took in $159,648,964 and spent $146,302,838, a $13,346,126 operating surplus; with $858,578 in net other financing sources, fund balances grew $14,204,704, from $92,106,684 to $106,311,388. The General Fund alone gained $1,678,758, ending at $20,078,133. Enterprise funds (STAGE transit, sanitation, aviation, septage) ended with combined net position of $4,687,002, though sanitation carried a $3,360,874 deficit against a $14,411,971 closure/post-closure liability.
Source: County of Siskiyou, Annual Financial Report, year ended June 30, 2024.
At a glance — FY 2023-24 audited actual
Source: County of Siskiyou, Annual Financial Report, year ended June 30, 2024.
General Fund, FY 2023-24 actual
General Fund revenues sum exactly to $54,085,007; expenditures sum exactly to $52,516,388.
| Intergovernmental | $23,159,792 |
| Taxes and assessments | $18,533,196 |
| Charges for services | $5,367,065 |
| Fines and forfeitures | $2,682,494 |
| Use of money and property | $2,592,245 |
| Licenses and permits | $1,101,074 |
| Other revenues | $649,141 |
| Total revenues | $54,085,007 |
| Public protection | $35,895,909 |
| General government | $11,734,827 |
| Capital outlay | $3,527,379 |
| Education | $874,605 |
| Public assistance | $331,972 |
| Debt service: principal | $92,009 |
| Health and welfare | $33,086 |
| Culture and recreation | $26,601 |
| Total expenditures | $52,516,388 |
Excess of revenues over expenditures: $1,568,619. Other financing: transfers out $252,486 and debt issuance $362,625, net $110,139. Net change $1,678,758; beginning balance $18,399,375 + $1,678,758 = ending balance $20,078,133 — exact.
Governmental funds walk
Total governmental funds: revenues $159,648,964 minus expenditures $146,302,838 = $13,346,126; plus net other financing sources $858,578 = net change $14,204,704; beginning balances $92,106,684 + $14,204,704 = ending balances $106,311,388 — exact per the statement and its reconciliation.
| General Fund, ending | $20,078,133 |
| Road Fund, ending | $12,854,921 |
| Human Services Fund, ending | $15,563,355 |
| Behavioral Health Services Fund, ending | $15,789,616 |
| Public Health Fund, ending | $21,526,582 |
| Other Governmental Funds, ending | $20,498,781 |
| Total governmental fund balances | $106,311,388 |
Major-fund results: Road gained $2,273,165 (revenues $18,022,451; expenditures $15,822,722). Human Services lost $617,949; Behavioral Health Services lost $1,824,926. The qualified opinion (GASB 84 and GASB 96 departures, effects not determined) applies to governmental activities and aggregate remaining fund information, including fiduciary funds — it does not modify the General Fund or major-fund opinions.
Source: County of Siskiyou, Annual Financial Report, year ended June 30, 2024.
Elected officials
As listed in the audit’s List of Officials for the year ended June 30, 2024.
| Supervisor, District 1 | Brandon Criss |
| Supervisor, District 2 | Ed Valenzuela |
| Supervisor, District 3 | Michael Kobseff |
| Supervisor, District 4 | Nancy Ogren |
| Supervisor, District 5 | Ray Haupt |
| Assessor/Recorder | Craig Kay |
| Auditor-Controller | Diane Olson |
| County Clerk | Laura Bynum |
| Coroner/Sheriff | Jeremiah LaRue |
| District Attorney | J. Kirk Andrus |
| Treasurer-Tax Collector | Jennifer Taylor |
Source: County of Siskiyou, Annual Financial Report, year ended June 30, 2024, List of Officials.
Sources & notes
- Source used: County of Siskiyou, Annual Financial Report together with Independent Auditor’s Report, year ended June 30, 2024, final report June 19, 2025 (Smith & Newell). Audit report.
- Sum checks: General Fund revenues exact ($54,085,007); General Fund expenditures exact ($52,516,388); General Fund balance walk exact ($18,399,375 + $1,678,758 = $20,078,133); governmental-funds walk exact ($92,106,684 + $14,204,704 = $106,311,388); ending-balance components exact ($106,311,388).
- What is not claimed: no FY 2025-26 adopted budget figures from the audit; the $463,809,209 FY 2025-26 adopted total is inventory-record context only, not a figured basis; no outstanding-debt total from the notes; enterprise detail limited to the net-position summary.
- Jurisdiction palette: no verified Siskiyou County palette was on file, so this page uses the neutral Hometown Numbers dark-glass theme rather than a county color.