Bradley County approves end-of-year "true up" budget amendments, draws $2,000 from fund balance

The Bradley County Board of Commissioners voted on June 5 to approve final end-of-year budget amendments and "true ups," moving a net $2,000 from the general fund balance to cover year-end variances.

County officials said the adjustments largely balanced over- and under-spending within individual funds so the county did not have to make large transfers from reserves. Commissioners voted unanimously on the initial general-fund true up and then approved the remaining fund adjustments, with motions recorded as passing 5–0.

The discussion identified specific line items that exceeded their budgeted amounts and how staff corrected them. County staff reported the legal-services line showed an overage of about $53,500 and the jail had an overage near $10,000; juvenile detention and other lines were under or corrected by internal offsets. Officials said most variances were corrected within the affected funds; after offsets the remaining net draw on the general fund balance was $2,000.

Commissioners and finance staff urged departments to track grant and salary lines more closely so midyear corrections are fewer. Finance staff also noted some grants required interaction with state auditors and that moving money between county accounts could require later state reconciliation.

A separate motion to adopt the recommended adjustments for the other funds was made and seconded later in the meeting and also passed 5–0. Commissioners said they did not expect further amendments before the June 27 meeting but reserved the right to call a special meeting if a last-minute item appears.

The approvals finalize line-by-line adjustments included in the county's packet of true-up documents and the January budget resolution referenced by staff as background to the corrections.