County finance update: audit behind, FY26 budgeting advancing; commission approves multi‑fund budget adjustments

County finance staff reported they are still completing outstanding audit PBCs and expect to submit them to the auditor in the coming weeks. The presentation said continuing disclosures for the county’s general obligation bonds require the most recent audited financial statements (FY24) and that those statements are the item currently behind.

Finance staff also reported substantial progress on fiscal year 2026 budget projections: department projections were built and shared with department heads, and staff held an on‑site workshop for department feedback. Staff said they obtained administrative access to Delphi for FAA grant reimbursement submissions and expect to submit several reimbursements in the next few days. ARPA reporting access was obtained and is expected to be submitted by the end of the month.

During the budget discussion staff noted the county is roughly 80% of the way through the fiscal year and that several payroll line items are showing over-expended balances; staff said they will propose budget adjustment requests at the next commission meeting to correct those issues. The presentation also described grant‑related payroll distributions that had continued to charge completed grant funds — staff said they will correct the labor distribution journal entries to the general fund where appropriate.

The commission considered and approved a multi‑fund budget adjustment (Resolution 2025-041) that included numerous line‑item changes and reallocations across funds. The adjustments listed in the packet and read into the record included increases for Philmont per diem ($3,000), law enforcement protection inventory ($5,000), indigent claims for BMDC ($70,000), a $3,000 increase for a countywide medical program (Stryker Lucas CPR device), rental and telephone adjustments for a YES program grant, multiple increases in Vigil Maldonado Detention Center (VMDC) personnel costs (line items detailed in the packet), purchase funding for three senior center vehicles ($130,000 across the senior program fund), a multiline insurance reclassification ($30,499.78 transfer), airport operations reclassification and other specified reallocations. Commissioners asked clarifying questions about small clerks' office overages and had staff amend wording removing an erroneous phrase referring to ‘‘personal vehicle use benefit and roadways’’ from two clauses.

After amendment and discussion the commission voted to approve the budget adjustment resolution as amended.