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Commission approves assignment of year-end funds and budget transfers for roads and emergency services
Summary
The board approved assignment of surplus unassigned funds to the Public Safety and Services Center and authorized budget transfers totaling $3.6 million to Road and Bridge, 911 and emergency management.
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Lawrence County commissioners approved several year-end finance actions including assignment of unassigned fund balance to the Public Safety and Services Center and authorization of budget transfers to operational departments.
County staff reported that taxes payable for 2023 (payable in 2024) totaled $54,660,448.56, with delinquencies of $540,946.85 (about 0.991 percent). Staff said the county historically budgets 5 percent for unpaid taxes and remains well under that threshold.
At the end of 2024, county leaders asked to assign approximately $136,157.25 to keep unassigned funds under the county's 40 percent policy; the board approved that assignment to the Public Safety and Services Center.
Separately, staff requested authority to process $3,600,000 in budgeted transfers for road and bridge operations, 911 and emergency management. Commissioners authorized transfers of $3,300,000 to Road and Bridge, $250,000 to 911 and $50,000 to emergency/disaster funds; staff will effectuate the transfers and move funds into special-revenue accounts as appropriate.
All motions were approved by voice vote. County staff said they will prepare the necessary accounting entries and return any supplemental appropriation documentation required for audit and public record.

