Commissioners approve roughly $5.5M in encumbrance carry-forwards after extended discussion on transparency

The Randolph County Board of Commissioners approved encumbrance carry-forwards from the prior fiscal year on Aug. 4 after an extended discussion about the size of the balances and how funds had been committed.

County staff explained roughly $5.5 million was encumbered by contracts, grants or other legally binding commitments; about $3.2 million of the requests were for unspent departmental budgets that staff said had been carried forward for designated uses. Commissioners and finance staff discussed the county’s purchasing thresholds, state purchasing requirements, examples such as a public-health renovation and vehicle purchases that exceed thresholds requiring separate board approval, and how department-level unspent funds arrive at the carry-forward list.

One commissioner said the public deserves clarity on large carry-forwards. Finance staff and administration explained that many carry-forwards relate to delayed projects (for example, soil-and-water renovation tied to the agricultural center timeline), purchase orders awaiting vendor quotes, or funds intentionally saved for planned projects rather than newly appropriated 'wish-list' purchases.

Despite questions, the board voted to approve the encumbrance carry-forwards and related budget amendments. Commissioners said the approvals preserve funds for intended projects while department heads continue to follow purchasing policies that require separate board approval for high-value procurements.

Staff and commissioners agreed to provide more detail on large items as follow-up to satisfy public transparency concerns.