The Lincoln County Board of Commissioners on June 4 held a public hearing and approved final adjustments to the 2024–25 budget to prevent overspending and to fund contractual obligations.

Finance Director Lennon Pierce, presenting the staff report, said the adjustments were largely “to prevent overspending so that we don't have to report to auditors for some minor overspendings.” He summarized specific transfers and reallocations, including: “The general fund 101 is increasing $920,496,” a $410,000 increase in public works grant revenue and capital outlay, a $500,000 transfer in Public Health from personnel services to materials and services, and a $1,000,000 transfer in the Lincoln Community Health Fund from personnel services to materials and services. Pierce also said the American Rescue Plan Act fund was reallocated: “The reallocation of 1,500,000.0 is to prevent any overspending and is due to having contractual obligations required to be in place before 12/31 per the ARPA rules.”

Why it matters: The adjustments move existing appropriations between line items and funds rather than increasing the county's overall authorized spending, officials said, but commissioners raised questions about community impacts and vacancy freezes. Commissioner Casey Miller asked for greater attention to the narrative and community impact when significant dollars are shifted and said he would prepare a memorandum to prompt more collaborative discussion about those effects.

Most important facts: Pierce explained several department‑level reallocations intended to cover audit costs, jail medication and opioid‑treatment expenses, park grants and improvements, information technology wage coverage, and unanticipated locum (contracted) provider costs in health services. He said some transfers reflected grant awards that increased revenue and expense by $410,000 in the public works fund and that vehicle replacement and fleet transfers were adjusted to allocate fleet receipts to the correct funds.

Commission action: Chair Claire Hall moved to adopt the fiscal year 2024–25 final budget adjustments as listed; Commissioner Walter Chuck seconded the motion. The board voted in favor; the motion carried. There was no amendment to the packeted staff report.

Context and limits: Pierce repeatedly characterized these adjustments as routine year‑end reconciliations and noted that some reallocations were required by the timing and rules governing specific funding sources (he cited ARPA rules for contract timing). Commissioners asked for more explicit discussion in future about community and staffing impacts where vacant positions are held open and payroll savings are reallocated.

What’s next: The board adopted the adjustments at the June 4 meeting. Commissioners said they will hold further internal discussions about how to document and communicate community impacts when larger reallocations or vacancy freezes are put in place.