Commissioners tidy line items: landfill closure transfers, fair association and special alcohol/parks allocations clarified
Loading...
Summary
Workshop participants resolved several line‑item questions: staff will shift some landfill closure transfers into the solid‑waste budget, leave the Fair Association as a stand‑alone fund for now, and staff reviewed how special alcohol and parks and recreation distributions are allocated to cities and the county under state statute.
County staff and commissioners used the workshop to reconcile a set of department‑level line items and to clarify where several receipts and transfers should be recorded.
Landfill closure and solid waste: staff explained a previously budgeted $400,000 item recorded in the 2026 column should be reduced to a recurring $25,000 annual transfer out of the solid waste budget; the budgeter said the one‑time $3.75 million previously budgeted in 2025 had already been set aside and that moving the recurring $25,000 into the solid waste contractual line would correct how the item appears in the general fund workbook. Commissioners asked staff to update the workbook to show the 2026 column with a zero for the general‑fund contingency and instead reflect the $25,000 in the solid waste line.
Fair Association: commissioners confirmed they would keep the Fair Association as a separate fund for now rather than roll it into the general fund. The presentation showed past appropriations to the fair board and discussion noted a 2012 resolution (2012‑30) relating to prior appropriations; staff said fair premium payments and premium statutes are handled in the general fund lines and recommended labeling the line as “Fair Board (premiums)” and adding the statutory citation to the budget certificate.
Special alcohol and parks and recreation: staff read the state allocation formula aloud and noted that county receipts from alcohol excise/tax proceeds are distributed per statute (cities under 6,000 population receive a portion, the county receives a portion, and a portion goes to park and recreation). Staff identified recent disbursements: in 2024 the county sent funds to Southeast Kansas Mental Health and small amounts to cities (City of Mound City, Pleasanton and Parker) for park and recreation programs; staff said the treasurer handles the initial distribution and the clerk’s office confirms city eligibility and sends letters to ensure spending complies with statute.
Special building fund: staff located a 1983 resolution that established a special building levy “not to exceed 1 mill” for a 10‑year period beginning in tax year 1995; staff said the 10‑year period ended in 2005 and recommended the county attorney review whether the earlier resolution still constrains current levy decisions. Commissioners marked the 2026 column for the special building fund with an “x” (staff will follow up with the county attorney).
Ending: staff said they will implement the agreed changes in the workbook, circulate an updated version and correct label and statutory citations on the budget certificate before the next meeting.
