Geary County commission approves $1 million transfer to CIP, $250,000 to facility fund

Geary County commissioners on Monday approved moving $1,000,000 from the county general fund into the capital improvement program and $250,000 into the facility fund, actions the finance director said would help replenish reserves and address upcoming capital needs.

Tammy Robinson, finance director, presented the county's unaudited statement of receipts, expenditures and unencumbered cash, telling commissioners the general fund's ending unencumbered cash balance was "just under 12,300,000." Robinson said the documents were the unaudited versions auditors would use when they pick up audit documentation the next day.

Robinson said the county began 2024 in the CIP fund with just over $4,000,000, recorded nearly $1,400,000 in revenue during the year, and spent roughly $1,800,000. She said about $588,000 of approved projects remained unspent, leaving the CIP's unencumbered cash "just under 3,000,000." On the building fund, Robinson said expenditures left the fund "depleting" and supported her recommendation to transfer $250,000 into it.

Robinson recommended the two transfers and told commissioners she would return in March to show the transfers on the March 1 financials. She also reminded the commission of other budget items under consideration, including a recommendation for a 1% cost-of-living adjustment (COLA) and a 3% step increase for staff who receive favorable evaluations. Robinson said there will be 27 pay periods in 2026, which she estimated could increase payroll costs by about $700,000 and urged the commission to consider that when setting budget assumptions.

Commissioner Trish Giordano moved to approve the transfers; Commissioner Kathy Tremont seconded. With all commissioners present voting in favor, the motion carried.

Robinson also updated the commission on other finance items: the county's bond-rating review call, the pending audit timeline (she had requested an audit completion by June), and the CIP work session scheduled for April 14. She said the CIP detail sheet in the packet showed which 2024 projects were completed and which remained open. Robinson emphasized that reserve funds in the CIP are controlled only by the governing body and encouraged departments to use established processes and work orders for maintenance requests.

The transfers will appear as a March 1 transfer on the county financial statements, Robinson said.

Robinson's packet and statements were described by commissioners as helpful background for the county's budget planning and capital prioritization schedule.