Despite sales tax revenue being $26,128.44 below projections through the first five months in 2010, the Warren County Commission said the county is "financially solid." According to county figures, $445,811.86 in sales tax receipts have been received as of May 13 compared to revenue projections of $471,940.30. Last year at this time, the county had brought in $461,592.38. The county had anticipated the half-cent sales tax to generate $1,173,829.93 this year, the same amount received in 2009. The commission said it plans on relying on $2 million in cash reserves in the general fund to cover the shortfall. However, it will continue to review areas that could be reduced or hold off on some expenses deemed unnecessary. "We have to be very frugal with that," Presiding Commissioner Arden Engelage said. "We can't just spend it or we will have to cut. That's something we don't want to do. We have to be cautious with what we do." The continued decline in sales tax revenue is nothing new for the county or for other surrounding municipalities. A few years ago, when the county was in the middle of a population boom and businesses were thriving, it was receiving around $1.4 million in annual revenue. In 2009, the county's sales tax projections fell $73,913.82 below the $1,247,743.75 budgeted amount. The sales tax breakdown is the same for three separate funds: general revenue, capital improvements and law enforcement. For now, the commissioners noted the revenue shortfall won't lead to the delay of any projects. The commissioners pointed out that the amount of rock that has been hauled so far in 2010 is around the same. Plus, they are moving forward with plans to put a new roof on the current courthouse, a project they have $100,00 budgeted for. "Right now we're financially solid, we're staying solid," Engelage stated. A slow development in the process to construct a new administration building also is helping the county this year from adding additional expenses, to cover areas such as maintenance and utilities. Initially the facility, to house all non-court related county offices, was scheduled to open late this year, but likely will be completed at some point in 2011. The estimated cost for the building project is $6 million. The commission said each department was doing a good job of keeping expenses in line during a tough economic situation. They hope at some point the shortfall gap lessens. "Everybody is holding their bottom line for the most part," Northern District Commissioner Dan Hampson said. "In fact, they are holding it and then some. It looks like it's going to come in. It's too early to tell if we have a blip. It appears we're headed in the right direction. They (department heads) know revenues aren't there to support spending."