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Fort Smith board reallocates past credit-card fees, shifting costs to general fund; measure passes 5-2

3220771 · April 1, 2025
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Summary

The Board approved an ordinance reallocating incurred credit-card processing fees from enterprise funds (water/sewer, solid waste) back to the general fund for 2024 and partially for 2025, a move intended to relieve those enterprise funds but that drew debate over its impact on the general fund and bond covenants.

The Fort Smith Board of Directors voted 5-2 April 1 to amend the 2024 and 2025 operating budgets to reallocate credit-card processing fees incurred in February 2024 and to adjust budget entries for 2025.

Chief Financial Officer Andy Richards told the board the reallocation would move $150,000 back to the general fund for 2024 while relieving the water and sewer fund of $650,000, solid waste of $148,000 and street maintenance of $43,000 for 2024. For 2025 to date, Richards said the proposal would return $171,000 to the general fund, provide $125,000 in relief to water and sewer and $47,000 to solid waste. Richards also presented an estimated full-year adjustment for 2025 that would remove remaining…

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