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Committee adopts revised fund-balance policy with limited non-lapsing contingency accounts
Summary
The committee approved a revised fund-balance policy that creates a small set of departmental non-lapsing contingency accounts (clerk of courts, district attorney, conservation/CPZ, sheriff, veterans) while retaining an annual general contingency. Members debated caps, incentives and whether to reduce the general contingency.
The Resources, Finance & Property Committee voted to adopt a revised fund-balance policy that includes a set of limited non-lapsing departmental contingency accounts alongside the county's existing general contingency account.
Administrator Leonard and Finance staff summarized the proposal and historical contingency use. Sam (finance staff) reported a review of contingency spending back to 2007 and said earlier expenditures often covered episodic court costs (expert witnesses, juries) and…
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