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Commission approves retroactive budget amendments, accepts accounts-payable report and funds local groups
Summary
The board approved three retroactive budget amendments tied to 2024 expenses (compactor purchase, self-insurance deductibles and tourism expenses), accepted the accounts‑payable report totaling $208,922.77, approved a $1,500 contribution to local van operations and renewed the Humane Society impound agreement through Dec. 31, 2026.
CUSTER COUNTY, Colo. — The Custer County Board of County Commissioners on Wednesday approved three budget amendments that retroactively adjust 2024 appropriations to account for expenses paid in 2025; accepted the current accounts‑payable (AP) report; and approved a set of small local agreements and contributions.
Key votes and amounts - Resolution 25-33 (capital improvement fund): The board approved a retroactive budget resolution to record an authorized expenditure of $115,000 for the purchase of a compactor. Staff said this is a bookkeeping correction to properly record the 2024 purchase; the resolution does not affect fund balance.
- Resolution 25-34 (self-insurance fund): The board approved a retroactive appropriation of $18,000 to the county’s self-insurance fund to cover deductibles and claims that were incurred in 2024 but paid in 2025; staff said this amendment reduces the fund balance.
- Resolution 25-35 (tourism fund): The board approved a retroactive appropriation of $9,500 to cover tourism‑fund expenses that were incurred at the tail end of 2024 and paid in 2025; staff said the tourism fund has about $120,000 in fund balance and can absorb the adjustment.
Accounts‑payable and local funding - The board accepted an AP report for the period ending Sept. 24, 2025, totaling $208,922.77. Staff read aloud several AP items above $5,000, including Search and Rescue PILT funds, oil purchases for road work, and a fair‑board reimbursement.
- The board approved renewing the Humane Society of Fremont County impound agreement through Dec. 31, 2026, and authorized a one-time payment of $334.92 for services performed in 2026.
- The board voted to provide $1,500 to support Rotary-operated van operations (Rotary Ops) toward their stated operating costs; staff said the original ask was larger and the board chose a partial contribution.
Process and clarification points - Staff explained the retroactive budget amendments are an accepted accounting approach to record expenses incurred late in the prior fiscal year but paid in the following year; adopting the resolutions aligns the accounting records with the audited statements.
- Commissioners discussed the mechanics of prepaid expenses and said going forward departments should, where feasible, delay payment for services intended for the next fiscal year until the new year to avoid retroactive amendments.
Ending note - Staff will incorporate the budget adjustments into the audit records and complete the administrative paperwork; the board adjourned after completing the day's business.
