Commissioners adopt budget amendment adjusting beginning fund balance and reallocating contingency to staffing

County commissioners approved Resolution 92-2025, a budget amendment that adjusts several revenue and contingency line items to correct reporting errors and allocate funding to underfunded positions. What the board approved: the resolution reduced the beginning fund balance by $494,708 and increased property-related and investment revenue by the same amount to correct prior misstatements. It also shifted $14,148 from the contingency reserve to the juvenile/probation budget to cover underfunded positions including a therapeutic work coordinator and a probation manager. Why it matters: the action does not create net new dollars but corrects budget presentation so the county’s financial reports better reflect actual beginning balances and revenues; it also moves contingency dollars to fund personnel shortfalls identified during budget review. Commissioners asked clarifying questions about whether the amendment created new spending authority (it did not, except for the $14,148 reallocation which funds two positions) and about the mechanics of contingency use. Accounting staff explained the contingency reserve exists to allow in-year adjustments and that shifting contingency is a standard way to fund unanticipated shortfalls without a supplemental budget. What’s next: staff will implement the budget entries and the positions will be funded from the contingency reallocation. Commissioners said they appreciated the explanation and noted the amendment keeps the county’s financial reporting aligned with cash and revenue reality.