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Commissioners unassign departmental reserve accumulations, free $315,000 to general fund
Summary
Pennington County commissioners voted to unassign previously earmarked reserve accumulations and to remove three specific departmental reserve lines (IT $70,000; jail bus $145,000; fire $100,000), returning about $315,000 to the general fund reserve position to improve budget flexibility.
Pennington County commissioners voted Sept. 19 to unassign several reserve accumulations that staff had been holding as departmental set‑asides and to remove three specific department reserves from the FY2026 provisional budget. County staff said the move will consolidate unobligated cash into the general fund and give the board greater transparency when reviewing capital needs and budget supplements.
The board first approved a motion to unassign reserve accumulations…
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