Council reviews year-end finances, approves multiple start-of-year appropriations

The Tippecanoe County Council reviewed its year-end finances and approved multiple appropriations and salary statements during its first meeting of the year.

"We ended the 2024 year or beginning of 2025 with a cash balance in the general fund of $21,585,445," said the county Auditor during the financial report. After accounting for projected revenue, encumbrances and an approved minimum balance of $11,000,000, the auditor reported a beginning net balance of $7,521,557 for 2025.

The auditor told the council that general fund revenue exceeded expenditures by roughly $2 million and that the overall general fund spend rate was about 94% of budget. The auditor also noted creation of a new health fund (fund 11.59) "per statute," currently showing a zero balance, with plans to move the health department’s 2025 budget into that fund and discuss fund operations during budget hearings. The self-insurance fund (fund 4710) ended the year at about $4.6 million after starting 2024 at roughly $8.9 million.

The council moved quickly through a list of year-start appropriations and related items on the consent and regular agendas. Most motions were carried by voice vote; the meeting record shows no roll-call tallies for those items. Items approved included grant appropriations, department salary statements, reimbursements for service contracts and program funding. Several of the approved appropriations were tied to specific fund numbers and purposes, including emergency planning, health grants, opioid-response funding, sheriff’s sale administration, K‑9 support, fairgrounds bond sweep and transportation grants for Area 4 on Aging.

Votes at a glance (motions approved by voice unless otherwise noted):

- Consent agenda: Approved (motion: Councilman Murray; second: Councilman Basham). - Circuit Court, GRAMA fund 9631: Appropriation approved (mover: Councilwoman Dolan; second: Councilman Richard). - Prosecutor, Drug Enforcement Fund 2507: Appropriation approved (mover: Councilwoman Dolan; second: Councilman Richard). - Prosecutor, User Fee Diversion Fund 2561: Appropriation approved (mover: Councilwoman Nollam; second: Councilman Richard). - Title 4-D Incentive Fund 88.95: Appropriation approved (mover: Councilwoman Dolan; second: Councilman Richard). - Salary statements (various departments, including a reclassified digital forensics/K‑9 handler role): Approved (mover: Councilwoman Dolan; second: Councilman Richard). - Public defender / public offender salary statement (two part-time positions discussed; one to be funded now, one kept on the salary statement unfunded): Salary statement approved; council discussed leaving the second position unfunded so it can be filled later if needed. - Local Emergency Planning Committee (fund 1152) — $36,040: Appropriation approved (mover: Councilwoman Vernon; second: Councilman Murray). - Health First Indiana Fund (1161) — appropriations for 2025 programming and additional state funding: Approved (mover: Councilman Murray; second: Councilman Carson). - THFGI Fund (9171) GRAMA appropriation for Gateway to Hope supplies: Approved (mover: Councilman Murray; second: Councilman Carson). - Opioid fund (9330) allocations: Approved (mover: Councilman Murray; second: Councilman Carson). - Sheriff’s Sale Administration Fund (4009) — SRI contract: Approved (mover: Councilwoman Vernon; second: Councilman Murray). - K‑9 support fund (40.12): Approved to cover veterinary and care costs for sheriff K‑9s (mover: Councilwoman Vernon; second: Councilman Murray). - County share of opioid fund 9330 for new jail peer program (IRACs), including $100,000 to support peer positions: Approved (mover: Councilwoman Vernon; second: Councilman Murray). - Commissioner Construction (fairgrounds bond sweep) fund 4818 appropriation: Approved (mover: Councilwoman Vernon; second: Councilman Murray). - Area 4 (AACAP / transportation) fund 8668 appropriation: Approved (mover: Councilwoman Vernon; second: Councilman Murray).

The public defender’s office discussed staffing strategy for Child in Need of Services (CHINS), termination of parental rights (TPR) and appellate workload; the office asked that the council keep a second part-time appellate position on the salary statement but leave it unfunded unless workload increases. The council confirmed that a salary statement is a request to list a position and does not itself appropriate the funds; filling the position later would require an appropriation if the budget cannot support it.

Ending: The council approved a routine set of year-start appropriations and statements that staff said will allow departments and grant partners to begin work for 2025. No contested roll-call votes were recorded in the transcript.