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County council approves 2024 year-end transfers, encumbrances and rainy-day transfers totaling $879,656
Summary
DeKalb County Council approved year-end accounting transfers and encumbrances to close out 2024 and voted to move two rainy-day transfers totaling $879,656.13 into the county rainy-day fund, citing use for grant matching and future capital needs.
DeKalb County Council on a voice vote approved year-end accounting transfers and encumbrances to close out 2024 and approved two rainy-day transfers that together total $879,656.13.
Susan, a staff member, told the council the transfers “are just me cleaning up the accounts to meet state board standards,” explaining that some line items reflected payments already made while other amounts represented encumbrances — invoices or purchase orders issued in 2024 that will not be received until 2025. She said the largest encumbrance relates to highway trucks that have been slow to arrive.
The council voted to accept the 2024 end-of-year transfer information and to receive encumbrances from 2024 into 2025. Council members asked follow-up questions about specific entries, including insurance and legal-fee adjustments; Susan said money was transferred into the insurance account “to cover our claims for the year.”
Separately, the council approved two rainy-day fund transfer resolutions. Resolution 2025-RCC-2 transfers $495,754.41 from the County General Fund to the Rainy Day Fund; Resolution 2025-RCC-3 transfers $383,901.72 for additional rainy-day funding. Council members discussed how the rainy-day balances can be used for matching grants and as savings toward large future projects such as a possible new jail.
The council also moved and passed a 2025 salary and wage ordinance amendment on second and third reading after suspending the rules; that item addressed a typographical fix and a job-title correction in the central dispatch line. The action was handled on a combined procedural vote after the council suspended its rules.
Votes at a glance: - Approval of December 11 minutes: motion carried (voice vote). - Acceptance of 2024 year-end transfers: motion carried (voice vote). - Acceptance of 2024 encumbrances into 2025: motion carried (voice vote). - Resolution 2025-RCC-2 (transfer $495,754.41 to Rainy Day Fund): approved (voice vote). - Resolution 2025-RCC-3 (transfer $383,901.72 to Rainy Day Fund): approved (voice vote). - Ordinance 2025 OCC-1 (salary/hourly wage amendment): approved on second and third reading after rules suspension (voice vote).
Why it matters: The transfers and rainy-day allocations increase the county’s reserves for matching grants and capital projects and complete accounting actions needed to comply with state reporting standards. The council’s moves also free previously ARPA-allocated dollars for other priorities, according to staff.
What’s next: County staff will finalize audit reporting and, where necessary, bring back appropriation or transfer requests to move dollars into specific projects as contracts and purchase orders are finalized.
