Douglas County approves $16.6 million supplemental to reappropriate prior-year purchase orders

Douglas County commissioners on March 25 approved a supplemental budget resolution to reappropriate $16,578,240 in restricted, committed and assigned fund balances to cover purchase orders encumbered in prior fiscal years.

Budget analyst Ryan Bulger told the board the supplemental request covers prior-year purchase orders that were not fulfilled before year end and that the request is governed by statute permitting revised appropriation resolutions. Bulger said departments work to close older purchase orders but some POs remain open for several fiscal years; details and department explanations for long-held POs were included in the board packet.

Bulger presented the total supplemental amount as $16,578,240 and said, if approved, the amended Douglas County budget would total $625,203,375. No members of the public offered comment on the supplemental during the hearing, and commissioners posed no substantive questions.

A commissioner moved to approve the resolution reappropriating the restricted, committed and assigned fund balances in the amount requested; the motion received a second and passed unanimously 3-0.

Bulger told commissioners the budget team encourages departments to close purchase orders older than one year to avoid recurring reappropriations but acknowledged some projects and purchase orders may remain open two to three fiscal years. He said detailed lists of open purchase orders and fund summaries were provided in the agenda packet. The staff presentation cited the statute that permits such revised appropriation resolutions; the statute was read on the record during the presentation.

The board's approval will allow the county to fund encumbered purchase orders carried forward from the prior year and results in the amended 2025 Douglas County budget figure cited by staff.

The board adjourned the meeting after completing the public hearing items.