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Commissioners adopt three budget amendments to close FY2024 and reconcile FY2025 records ahead of financial system conversion
Summary
The board adopted three resolutions: a FY2024 year‑end budget amendment to reconcile recorded activity, a corrective amendment to the adopted FY2025 budget, and a FY2025 year‑to‑date amendment to align current ledger accounts ahead of the county’s financial system conversion.
Missoula County commissioners on March 3 adopted three budget resolutions the county finance team said are needed to reconcile prior year records and ensure budget authority aligns with actuals ahead of a planned financial system conversion.
Michelle Denman of the county financial services department told the board the first resolution creates a FY2024 year‑end budget amendment that reconciles ledger accounts to actual revenues and expenditures required by state reporting. The second resolution corrects omissions in the formally adopted FY2025 budget to align recorded budget documents with what the commission approved during budget adoption. The third resolution is a year‑to‑date FY2025 amendment to bring ledger accounts into reconciliation with adopted budget authority and avoid issues when the county migrates to a new financial application.
Denman said the county has no dollar threshold for amendments; amendments are prepared to ensure each higher‑level ledger grouping (revenue and expenditure categories) reconciles to actuals. She added that the new financial system will require budget authority to be in place before departments can create purchase orders or commit expenditures, so the timing is intended to prevent operational disruptions when the system goes live.
Commissioners asked clarifying questions about the mechanics of budget amendments and requested a future refresher on budget hierarchy and purchasing limits. The board unanimously approved all three resolutions.
Why it matters: the amendments are administrative but necessary to satisfy state reporting and to prevent operating interruptions during the county’s migration to a new financial system. The county finance office said the change will make budget control clearer and prevent after‑the‑fact spending that lacks recorded budget authority.
Next steps: finance will implement the amendments, proceed with the data conversion to the new financial application in the coming weeks, and offer departmental training on budget hierarchy and purchasing processes.
