Coffey County commissioners approved a suite of year-end transfer resolutions on a motion-and-vote consent series after county finance staff presented a working year-end spreadsheet and cash carryover analysis.

Amy (role/title not specified), who presented the year-end transfer spreadsheet, told the commission the county must comply with cash-basis and budget laws. "We can't violate cash cash basis law and we can't violate budget law," she said, and described a required cash carryover of "not quite 6,000,000" after bond payments of roughly $500,000.

Amy said the spreadsheet's first-column leftover cash was about "1,400,000," intended to cover a thirteenth payroll and extra December payrolls. She recommended keeping a cushion — roughly $700,000 in total — to protect the general fund and to ensure sheriff's-office payroll and other year-end liabilities are covered.

Speaking about capital spending, Amy said she reduced planned capital outlay and trimmed the capital-improvement allocation from about $1.1 million to roughly $830,000 to preserve carryover cash, while noting the county typically aims to retain about $1 million annually for radio and similar capital needs. She also recommended placing funds into a risk-management reserve after the county's prior insurer failed in July and the new carrier began sending catch-up claims.

The commission then moved through the formal resolutions with minimal discussion. Each motion was made, seconded and approved by verbal "Aye" responses. The approved items included:
- Resolution No. 633-Y: transfer to the Coffey County Technology Office reserve fund (moved by Huggies; seconded by Higgs).
- Resolution No. 730-Q: transfer to the Coffey County Capital Improvement Reserve Fund (moved by McCurry; seconded by Thompson).
- Resolution No. 731-T: transfer to the Coffey County Equipment Reserve Fund (mover and seconder recorded in transcript as 'ninth' and 'meets').
- Resolution No. 732-Q: transfer to the Coffey County GIS Fund (moved by Thompson; seconded by McCurry).
- Resolution No. 744-Q: transfer to the Coffey County Community Improvement Reserve Fund (moved by 'ninth'; seconded by 'Meets').
- Resolution No. 767-P: transfer to the Coffey County Special Highway Improvement Fund (moved by 'Meets'; seconded by McCurry).
- Resolution No. 816-H: transfer to the Risk Management Reserve Fund (moved by Thompson; seconded by Knight).
- Resolution No. 943: transfer to the Coffey County Mental Wellness Fund (moved by McCurry; seconded by Knight).

The record shows the motions were approved by voice vote with no roll-call tallies provided in the transcript. Commissioners also discussed procedural items including distributing signed letters to area mayors (one email bounce was noted) and scheduling for an upcoming swearing-in; the chair declared the year-end transfers complete and adjourned the meeting at 11:34.

What happens next: staff will finalize journal entries and post the transfer journal to the county's financial records, after which commissioners will close the year. The transcript indicates staff planned to keep originals and signed copies on file and to make documents available in the county office for signature if needed.