County finance staff presented three separate actions on Nov. 4 and commissioners approved all three by voice vote.
Salary realignment: Staff presented the quarterly salary analysis and requested a budget amendment to realign $755,766 of salary and salary-related savings. Staff explained the realignment accounts for salary, payroll taxes and health-insurance variances due to hiring patterns. The action will increase the commissioners' reserve by the net savings and realign smaller amounts to departments that experienced overages.
SDAT local-share invoice: Finance staff reported that the county received two unbudgeted SDAT invoices, including a homeowner-protection program invoice ($10,624) and a reconciled prior-year adjustment that increased the county's local-share invoice to $1,183,318. Staff explained the calculation included a prior-year credit that should have been a debit; the net delta from the budgeted amount is $400,433. Commissioners approved a budget amendment to transfer funds from the commissioners' reserve to cover the local share and directed staff to improve forecasting and analyze the invoicing methodology during the budget process.
Five-year equipment financing: Staff presented a resolution for a five-year tax-exempt financing agreement totaling $900,000 to fund equipment items approved in the FY26 budget (vehicles, sand gates and towers for Emergency Services, equipment for Wicomico and public-works trailers). Staff said the county selected the second-lowest responsive bidder after bond counsel and further review because the low bidder submitted contract terms the county could not accept; the selected rate was locked at 3.87 percent. Commissioners approved the financing resolution and authorized appropriate staff to execute closing documents.
All three motions were approved by voice vote.