A Financial Recovery Plan for Baldwin County

September 2026

Over the past several weeks, I have spent a great deal of time studying Baldwin County’s financial situation, listening to the information presented by county officials, and trying to understand not only how we address the immediate problem, but how we keep ourselves from ending up here again.

The immediate challenge is serious. Baldwin County is facing a roughly $15 million Tax Anticipation Note that must be repaid by the end of the year. But simply finding enough money to meet our immediate obligations does not address the larger issue.

We need to fix the problem, not just find enough money to cover it.

I don't think the basic principles of a financial recovery plan are complicated.

Establish Strong Financial Controls

Before anything else, Baldwin County needs strong financial controls and reliable financial reporting.

Commissioners should receive timely financial information that clearly shows where we stand compared with the adopted budget, our cash position, outstanding obligations, fund balances, and significant variances.

You cannot responsibly manage what you cannot accurately measure.

Balance Recurring Revenues and Recurring Expenses

One-time money can help solve an immediate problem, but it cannot permanently support recurring expenses.

Asset sales, borrowing, or other one-time sources of cash may have a role in a larger recovery strategy, but the county ultimately needs a sustainable operating budget in which recurring revenues support recurring expenses.

Rebuild and Protect Our Reserves

Healthy reserves are not extra money waiting to be spent. They provide stability when revenues fall short, emergencies occur, or unexpected expenses arise.

Baldwin County should establish a formal fund-balance policy with clear targets for rebuilding and maintaining adequate reserves.

Reduce Dependence on Short-Term Borrowing

Tax Anticipation Notes can serve a legitimate cash-flow purpose, but they should not become a substitute for adequate reserves and sound financial planning.

Our long-term goal should be to strengthen the county's cash position and reduce its dependence on short-term borrowing.

Create Accountability — Including a Path to Tax Relief

If taxpayers are being asked to contribute additional revenue to help restore the county's financial position, there should also be measurable goals and accountability for how that money is used.

As the county's financial condition improves, taxpayers should be able to see clear benchmarks for rebuilding reserves, reducing borrowing, controlling expenditures, and evaluating when additional millage is no longer necessary.

Looking Beyond the Immediate Crisis

There is no single vote, tax increase, asset sale, or loan that will solve every financial challenge facing Baldwin County.

Real recovery will require discipline over several years.

It will require commissioners willing to ask questions, accurate and timely financial information, responsible budgeting, strong internal controls, and a willingness to make difficult decisions when necessary.

That's the approach I believe Baldwin County needs.

A Better Baldwin Starts Here.