Bradley County commissioners approve wide-ranging end-of-year budget amendments, discuss purchase-order policy

Bradley County commissioners on May 20 approved a series of consolidated end-of-year budget amendments that reallocated funds across multiple departments and discussed whether the county's long-standing purchase-order (PO) policy should be tightened.

The amendments, presented as grouped packets (for example, pages 17'30, 32'35 and 63'73 in the distributed packet), moved money between line items to cover shortfalls and prepayments and to close out prior-year obligations. Commissioners voted on a sequence of motions to accept the amendments; most passed unanimously or with one member absent.

Why it matters: The changes settle department-level shortfalls and reassign federal and local funds before the close of the fiscal year. Commissioners also flagged an administrative practice'open or old purchase orders'that can obscure the county's true liabilities and complicate compliance with federal grant deadlines.

The commission's votes covered many small reallocations: the mayor's office moved multiple expense lines into utilities and postage after the county prepaid a three-year lease and postage for a new mailing machine; the road department shifted crushed-stone funds to buy a trailer for a mini excavator (about $14,000); the election commission increased its election-worker budget by $35,426.38 and closed an old PO of $1,189.19; EMS, fire and the medical examiner had a series of account-level adjustments taken as grouped motions. A motion to accept a package of amendments covering pages 17 through 30 passed with a motion from Commissioner Mason and a second from Commissioner Slater.

Commissioner Mason noted the county's use of federal funding and the need to meet federal timelines: "They signed the agreement that they would use it in the allotted time," he said, referring to a federally funded road-striping allocation that is being spent as paving and striping proceed.

County leadership also addressed recurring problems with old or open POs. Mayor Davis explained the existing policy and past changes: "Seven years ago, you guys approved a policy change that we had to say that POs could not be kept open more than one year unless it's an ongoing project," he said, noting that auditors have recommended an even shorter window. He added that auditors are pushing toward a six-month limit but that the one-year rule has operated for several years to help with budgeting.

Other substantive discussion included: - Postage and communications: The mayor's office moved roughly $1,650 (and later additional sums totaling about $10,723.88 in one amendment) into postage and prepaid lease costs for a new mailing machine; commissioners said the county preloaded postage and had to prepay several months of the lease to obtain the machine before the next budget. - Road department and federal funds: Commissioners discussed a half-spent striping allocation and how crews are striping as they pave to avoid wasting markings. Commissioners said the road department had spent roughly half of a previously PO'd $500,000 striping allocation and had PO management issues dating back two to three years. - Open POs and audit risk: Officials described prior practice of keeping POs open past the year and admitted some POs were opened after goods or services were received. Staff emphasized the county will tighten controls; the county manager and finance staff said future ARP or federal-related POs will be routed through central review to avoid blanket or post-facto POs.

Decisions and next steps: The commission approved the presented amendments (multiple motions recorded across the packet; most votes were 5-0 or recorded as 4-0 with one member absent when noted). Staff (Caleb, budget office) will enter the amendments into the system, and revised amendment packages will be brought back to the commission for final approval on the regular meeting calendar later in the week as the county finalizes the mayor's budget proposal and prepares for budget hearings and appeals.

The meeting record shows commissioners asked finance staff to watch account-level movements when preparing next year's budget but acknowledged practical limits on tightening spending lines late in the cycle. Mayor Davis said auditors may require a shorter PO time frame in future revisions to county policy.

The Commission scheduled its next meeting for June 5, 2025, at 10 a.m.