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Madison County approves budget amendments, reallocates opioid settlement funds to designated fund
Summary
After completing its audit, Madison County approved several budget amendments to cover unbudgeted over-expenditures, reassign opioid settlement receipts into a designated fund per state guidance and record a sheriff donations fund change.
Madison County commissioners approved budget amendments June 2 to reconcile recent over-expenditures and to comply with state guidance for opioid-settlement money handling.
Staff said the county’s recent audit identified items requiring cleanup; the amendments pull from carryover/excess revenue to cover unbudgeted expenses, including highways and emergency storm-response costs. The board also moved opioid-settlement receipts — which began arriving in 2022 — from the general fund to a designated fund to comply with state guidance issued in mid-2024 on tracking and expenditure of opioid settlement proceeds. Finally, an amendment adjusts the sheriff’s donation fund to reflect higher-than-expected donations.
A motion to approve the amendments was made, seconded and carried. Staff identified specific line items on the amendment pages, and finance staff said the net change in fund balance shown on the packet is the source of the budget authority for these changes.
