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Bourbon County approves year-end budget amendment after public hearing
Summary
After a public hearing, the Bourbon County Commission approved a fund-specific budget amendment that authorizes the spending of roughly $1.3 million in additional revenues across several funds, including road and bridge, election, landfill and a new emergency services sales tax fund.
The Bourbon County Commission approved a year-end budget amendment on Dec. 19 that authorizes spending of additional, fund-specific revenue the county received during 2024. Commissioners opened a public hearing before taking the vote.
County finance staff said the amendment covers several discrete funds where receipts exceeded expectations, including road and bridge, the appraiser’s fund, bridge and culvert, election, employee benefits, landfill and a newly created emergency services sales tax fund. "It's all the money has come into that fund and so therefore you have to have the budget authority to spend it," county finance staff said, explaining the amendment authorizes the county to spend cash already received rather than moving money between funds.
The hearing produced questions from citizens about whether the funds had already been spent, whether unspent amounts would carry over to 2025, and whether the county has a multi-month reserve. Finance staff told the commission that most funds either will spend down to zero or carry over if not spent, and that some large expenses — for example, an ambulance damaged in a traffic accident and flood-related cleanup — required immediate budget authority because the cash was available but the budget line items were not.
Commissioners also discussed the county’s long-term reserve goals. Staff said the ideal target is roughly three months of operating carryover in core funds, but that several funds have historically been budgeted to spend down to near zero because they are intended to support capital work such as road building.
Following public comment and staff responses, a commissioner moved to close the hearing, and the commission voted to approve the amendment for the 2024 budget by voice vote.
The county clerk will record the formal amendment as part of the 2024 budget records. Commissioners said they will review final year-end numbers in January and noted that FEMA reimbursements for flood projects remain outstanding and could improve fund balances once processed.
