The Richland County Board of Commissioners on Dec. 31, 2024, approved 2024 year-end appropriations and transfers that allocate an estimated $7.94 million in revenue over expenses toward a mix of reserves and capital projects.

The move directs roughly $2.2 million to the county’s budget stabilization (rainy day) fund, adds $700,000 to a special payroll reserve to help cover an estimated future “27th pay” liability, and places the remaining balance into the county’s capital projects (Richland Reinvestment) account. The board also approved actions that will allow the county to waive $450,000 in jail fees as part of financing for the Mansfield Main Street Improvement Project and to provide $500,000 identified as a Wayfinders contribution; the waiver will be handled through carryover accounting at the start of 2025.

Why it matters: County officials said revenues finished the year ahead of projections and expenses came in under budget, producing an unanticipated surplus. Commissioners framed the allocations as a balance between building reserves, preparing for known future payroll liabilities and funding local capital needs.

Details: Auditor and staff figures presented to the board showed estimated 2024 revenues of $48,951,840.61 and estimated 2024 expenditures of $41,007,505.47, producing a net positive of $7,944,335.14. County staff told commissioners that after encumbrances and previously approved items, the practical increase to carryover would be about $500,000. The board accepted a staff-submitted capital projects list totaling about $2.2 million and agreed the available surplus was sufficient to cover outstanding capital needs identified on that list.

During the discussion commissioners noted several end-of-year line-item transfers from non-general funds into personnel lines. The board questioned transfers from the solid waste fund—about $3,300 into salaries—and asked staff to provide explanations and documentation for transfers into pay lines next year. Solid waste staff described an internal bonus program funded by the sale of recyclable materials; the program’s payouts contributed to the requested transfer. Commissioners agreed to remove a dog warden transfer request from the set of year-end approvals after staff confirmation that the dog warden’s fund balance was positive and that the specific request could be withdrawn.

Other board actions taken at the Dec. 31 meeting included adopting an updated American Rescue Plan Act (ARPA) procurement policy to reflect new federal procurement thresholds, extending an agreement with the Ohio State Historical Society for Section 106 reviews tied to CDBG property work, setting the 2025 mileage reimbursement rate at $0.70 per mile, and authorizing two hours unpaid leave for a wastewater employee. Those items were voted on separately; each recorded vote was unanimous among commissioners present.

Votes at a glance: ARPA procurement policy update — approved (Commissioners Banks, Barrow, Myers voting yes). Extension with Ohio State Historical Society for Section 106 CDBG reviews — approved (Banks, Vero, Myers yes). 2025 mileage reimbursement rate set at $0.70 per mile — approved (Banks, Barrow, Myers yes). Two hours unpaid for a wastewater employee — approved (Banks, Barrow, Myers yes). 2024 year-end appropriations and transfers, including stabilization fund deposit, special payroll reserve contribution and capital transfers (including Mansfield Main Street/Wayside items) — approved (Commissioners Banks, Vero, Myers yes).

What’s next: Commissioners scheduled their next meeting for Thursday at 9:30 a.m. Staff were directed to provide written explanations for year-end salary transfers in future requests and to finalize carryover and accounting entries at the start of the calendar year.